Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1884-1885

STAMP DUTIES.
61
may be made after it is underwritten, if made
before notice of determination of risk originally
insured, and shall not prolong, the period beyond
sis months in the case of a policy for less than six
months, or beyond the period allowed by the Act
in the case of a policy made for more than six
months, and if the property of the articles insured
remains the same; and no additional or further
sums shall be insured.
Carriers by sea or other person who, for money
paid as additional freight or otherwise, takes the
risk of goods, &c, while on board ship, or engages
to indemnify the owners of such goods, &c, from
loss — such shall be deemed a contract for a sea
insurance.
Penalty of £100 is imposed on a person who shall
become an assurer upon a sea insurance unless by
policy duly stamped. — (30 Vict. c. 23, § 13.)
Penalty of £100 is imposed on a person who shall
procure a sea insurance unless there shall be a policy
duly stamped.— (30 Vict. c. 23, § 14.) Penalty
of £100 is also imposed upon a broker, agent, or
other person negotiating a sea insurance contrary
to the Act, or writing an agreement for a sea in-
surance not duly stamped. — {Ibid., § 14.)
Penalty of £100 is imposed for issuing a document
purporting to be a copy of a policy, if there shall
not be a duly stamped policy existing at the time.
—{Ibid,, § 15.)
Broker, agent, or other person negotiating a sea in-
surance shall not have right to charge for his
trouble, nor for the premium which he may have
paid, unless there shall be a duly stamped policy.
Money paid to such broker shall be held to be
paid without consideration, and shall remain the
property of the employer, his executors, or assigns.
— (Ibid,, § 16.)
Power oe Attorney. See Letter of At-
torney.
Precept of Clare Constat to give seisin of lands
or other heritable subjects in Scotland, - 5s.
Procuration, deed or other instrument of, 10s.
Promissory Note. See Bank Note, Bill of
Exchange, and § 49. (This section defines
" Promissory Note.")
Protest of any bill of exchange or promissory note :
Where the duty on the bill or note does not exceed
Is., the same duty as the bill or note.
In any other case, - - - - - Is.
Proxy. See Letter or Power of Attorney.
Queen. — Instruments relating to private property
of, liable to same duties as instruments relating to
property of subjects, § 5.
Eeceipt given for, or upon the payment of, money
amounting to £2 or upwards, - - - Id.
Exemptions. — (1.) Eeceipt 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.) Eeceipt 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.) Eeceipt 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.) Eeceipt 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.) Eeceipt given for any principal money or in-
terest due on an exchequer bill.
(9.) Eeceipt written on a bill of exchange or pro-
missory note duly stamped.
(10.) Eeceipt 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,
Eelease or Eenunciation 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.
Eenunciation. See EECONVEYANCEand Eelease.
Eesignation. — 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, sush 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