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

4C
STAMP DUTIES.
(c.) Executed by any party thereto, but afterwards
found unfit by reason of any error or mistake
therein for the purpose originally intended :
(tfe) Executed by any party thereto, but which, by
reason of the death of any person by wh®m it is
necessary that it should be executed, without
having executed the same, or of the refusal of any
such person to execute the same, or to advance
any money intended to be thereby secured, cannot
be completed so as to effect the intended trans-
action in the form proposed :
(e.) Executed by any party thereto, which, for
want of the execution thereof by some material
and necessary party, and his inability or refusal
to sign the same, is in fact incomplete and in-
sufficient for the purpose for which it was intended:
(,/) Executed by any party thereto, which, by
reason of the refusal of any person to act under
the same, or by the refusal or non-acceptance of
any office thereby granted, totally fails of the in-
tended purpose :
(^.) Executed by any party thereto, which, for
want of enrolment or registration within the time
required by law, becomes null and void :
(^.) Executed by any party thereto, which becomes
useless in consequence of the transaction intended
to be thereby effected, being effected by some other
instrument duly stamped:
ti.~) Executed by any party thereto, which is inad-
vertently and undesignedly spoiled, and in lieu
whereof another instrument made between the
same parties and for the same purpose is executed
and duly stamped:
Vovided : —
(1.) Executed Instruments —
(a.) The instrument is given up to be cancelled :
(6.) The application is made within six months after
the date of the instrument, or, if not dated, within
six months after the execution by the person by
whom it was first or alone executed. Except, 1.
Where, from unavoidable circumstances, any in-
strument for which another instrument has been
substituted cannot be given up to be cancelled
within the aforesaid period, and in that case witbin
six months after the date or execution of the sub-
stituted instrument ; 2. Where the spoiled instru-
ment has become void for want of enrolment or
registration, and in that case within six months
next after it has so become void ; 3. Where the
spoiled instrument has been sent abroad, and in
that case within six months after it has been
received back in any part of the United Kingdom :
/!.') No action has been brought or suit commenced
in which the instrument could or would have been
given or offered in evidence :
(2.) Unexecuted Instruments. — In the case of
stamped material, not having any executed in-
strument written thereon, and of an adhesive
stamp not affixed to any material, the application
5s made within six months after the stamp has
been spoiled.
Misused Stamps. — § 15. Stamp used of greater
value than was necessary, or stamp inadvertently
used for an instrument not liable to any duty, applica-
tion within six months after the date of the instru-
ment, or, if it is not dated, within six months after
the execution. The instrument liable to duty to be
restamped with the proper duty. The misused stamp
to be cancelled and allowed as spoiled.
Alloivance, how to be made. — § 1 6. The commis-
sioners may give in lieu other stamps of the same
denomination and value, or if required, and they
think proper, stamps of any other denomination to
the same amount in value, or, at their discretion, the
same value in money, deducting the proper allowance
on the purchase of stamps of the like description.
Stamps not wanted may he repurchased by the
Commissioners. — § 17. A stamp not spoiled or ren-
dered unfit or useless for the purpose intended, but
for which the person has no immediate use, the com-
missioners may, if they in their discretion think fit,
repay the amount in money, deducting the proper
discount. The stamp to be delivered up to be can-
celled, and satisfactory proof to be given that it was
purchased by him with a bona fide intention to be
used, and that the applicant has paid the full value
thereof without any deduction (except only the amount
of such discount), and that the stamp was so pur-
chased within the period of six months next preceding
the application at the chief office or at one of the
head offices, or from some person appointed to sell
and distribute stamps or duly licensed to deal in
stamps.
As to the exchange of Sea Policies of Insurance,
see 30 Vict. c. 23, § 17. The cases for allowing are —
(1.) Where policy shall be inadvertently filled up
in an incorrect or improper manner;
(2.) Or be obliterated or otherwise spoiled, and
rendered unfit for use ;
(3.) Or shall be filled up for some insurances which
shall not be proceeded in, and the same shall not
be signed by any underwriter.
Application must be made within six months after
the policy shall be spoiled or become useless.
INHABITED HOUSE DUTY.
On each inhabited dwelling-house of the annual value
of £20 or upwards, occupied as a farm-house, or
any shop or warehouse, being part of a dwelling-
house, where goods are exposed for sale and sold
in the front and basement story, or any house
which is licensed for the sale of liquors by retail,
or which is occupied as a hotel, although not
licensed for the sale of liquors, a duty of 6d. per
pound; all others, 9d.
Exemptions. — Any house occupied for the purpose
of trade only, or as a warehouse for the sole pur-
pose of lodging goods, or used as a shop or count-
ing-house, where a servant may dwell for tho
protection thereof.