Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1879-1880

STAMP DUTIES.
39
In any other case, - - - - - Is.
Proxy. See Letteb or Power of Attorney.
[Queen — Instruments relating to private property
of, liable to same duties as instruments relating to
property of subjects, § 5.J
Receipt given for, or upon the payment of, money
amounting to £2 or upwards, - - Id.
Exemptions. — (1.) Receipt given for money deposited
in any bank, or with any banker, to be accounted
for and expressed to be received of the person to
whom the same is to be accounted for.
(2.) Acknowledgment by any banker of the receipt
of any bill of exchange or promissory note for the
purpose of being presented for acceptance or pay-
ment.
(3.) Receipt given for or upon the payment of any
parliamentary taxes or duties, or of money to or
for the use of Her Majesty.
(4.) Receipt given by the Accountant-General of
the Navy for any money received by him for the
service of the navy.
(5.) Receipt given by any agent for money imprested
to him on account of the pay of the army.
(6.) Receipt given by any officer, seaman, marine,
or soldier, or his representatives, for or on account
of any wages, pay, or pension, due from the Ad-
miralty or Army Pay Office.
(7.) Receipt given for the consideration money for
the purchase of the stocks of Government, &c, or
of India, or of Bank of England or Bank of Ire-
land, or for any dividend paid on same respectively.
(8.) Receipt given for any principal money or inte-
rest due on an exchequer bill.
(9.) Receipt written upon a bill of exchange or
promissory note duly stamped.
(10.) Receipt given upon any bill or note of the
governor and company of the Bank of England or
the Bank of Ireland.
(11.) Receipt endorsed or otherwise written upon
or contained in any instrument liable to stamp
duty, and duly stamped, acknowledging the receipt
of the consideration money therein expressed, or
the receipt of any principal money, interest, or
annuity, thereby secured or therein mentioned.
(12.) Receipt given for drawback or bounty upon
the exportation of any goods or merchandise from
the United Kingdom.
(13.) Receipt given for the return of any duties of
customs upon certificates of over entry.
(14.) Receipt endorsed upon any bill drawn by the
Lords Commissioners of the Admiralty, or by any
person under their authority, or under the autho-
rity of any Act of Parliament, upon and payable
by the Accountant-General of the Navy.
RECONVEYANCE, RELEASE, or RENUNCIATION of
any security. See Mortgage, &c.
Release or Renunciation of any property, or of
any right or interest in any property —
Upon a sale. See Conveyance on Sale.
By way of Security. See Mortgage, &c.
In any other case, - - - - - 10s.
Renunciation. See Reconveyance and Re-
lease.
Resignation. — Principal or original instrument of
resignation, or service of cognition of heirs, or
charter or seisin of any houses, lands, or other
heritable subjects in Scotland holding burgage, or
of burgage tenure, - - - - - 5s.
And instrument of resignation of any lands or
other heritable subjects in Scotland not of burgage
tenure, - - - ----5s.
Revocation of any use or trust of any property by
deed, or by any writing, not being a will, 10s.
Schedule, Inventory, or document of any kind
whatsoever, referred to in or by, and intended to
be used or given in evidence as part of, or as
material to, any other instrument charged with
any duty, but which is separate and distinct from,
and not endorsed on or annexed to, such other
instrument —
Where such other instrument is chargeable with any
duty not exceeding 10s., the same duty as such
other instrument.
In any other case, ----- 10s.
Exemptions. — (1.) Printed proposals published by
any corporation or company respecting insurances,
and referred to in or by any policy of insurance
issued by such corporation or company.
(2.) Any public map, plan, survey, apportionment,
allotment, award, and other parochial or public
document and writing, made under or in pursuance
of any Act of Parliament, and deposited or kept for
reference in any registry, or in any public office, or
with the public books, papers, or writings of any
parish.
Scrip Certificate or Scrip. See Letter of
Allotment.
Seisin. — Instrument of seisin given upon any charter,
precept of dare constat, or precept from Chancery,
or upon any wadset, heritable bond, disposition,
apprizing, adjudication, or otherwise of any lands,
or heritable subjects in Scotland not of burgage
tenure, ------- 5s.
And any Notarial Instrument to be expeded
and recorded in any register of sasines, - 5s.
Settlement. — Any instrument, whether voluntary or
upon any good or valuable consideration, other than
a bona fide pecuniary consideration, whereby any
definite and certain principal sum of money (whether
charged or chargeable on lands or other heredita-
ments or heritable subjects or not, to be laid out in
the purchase of lands or other hereditaments or
heritable subjects or not), or any definite and cer-
tain amount of stock, or any security, is settled or
agreed to be settled in any manner whatsoever —
For every £100, and also for any fractional part of
£100, of the amount or value of the property
settled or agreed to be settled, - - - 5s.
Exemption. — Instrument of appointment relating to
any property in favour of persons specially named
or described as the objects of a power of appoint-
ment, created by a previous settlement, stamped
with ad valorem duty in respect of the same pro-
perty, or by will, where probate duty has been
paid in respect of the same property as personal
estate of the testator.
[Money in foreign or colonial currency, duty to be
calculated on the value in British currency accord-
ing to the current rate of exchange at the date of
the instrument (§ 11). Stock or marketable secu-
rity, duty to be calculated on the value according
to the average price at the date of the instrument
i (§12)-]