Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1886-1887

STAMP DUTIES.
51
(2.) Bond given by any person where the estate to
be administered does not exceed £100 ia value.
Bond of any kind whatsoever not specifically charged :
where the amount limited to be recoverable does not
exceed £300, the same ad valorem duty as a bond
for the amount limited. See Moktgagb, &c.
In any other case, - - - - - 10s.
Bond, accompanied with a deposit of title-deeds, for
making a mortgage, wadset, or other security on
any estate or property therein comprised. See
Mortgage, &C.
Bond, Declaration, or other Deed or Writing
for making redeemable any disposition, assignation,
or tack, apparently absolute, but intended only as
a security. See Mortgage, &c.
Building Societies, exemption in favour of, re-
stricted to mortgages by members not exceeding
£500. See under Mortgage, § 112.
Certificate to be taken out yearly by every person
admitted or enrolled in Scotland as a writer to the
signet, solicitor, agent, attorney, procurator, or
notary public :
If such person practises or carries on business within
the city or shire of Edinburgh, and if admitted, &c.,
for three years or upwards, - - - £9
If not so long admitted, &c., - - £4 10s.
If business carried on beyond the above-mentioned
limits, and if admitted, &c., for three years or
upwards, ------ £Q,
If not so long admitted, &c., - - - £3.
Certificate of any goods, wares, or merchandise
having been duly entered inwards, which shall be
entered outwards for exportation at the port of
importation, or be removed thence to any other
port for the more convenient exportation thereof,
where such certificate is issued for enabling any
person to obtain a debenture or certificate entitling
him to receive any drawback of any duty or duties
of customs, or any part thereof, - - - 4g.
Certificate of the registration of a design, - £5.
Chaetkr of resignation, of sulphuric acid works,
and other works, as in schedule to Act, annual, £3.
Charter of Novodamus, - - - 6s.
Charter- Party, or any agi'eement or contract for
the charter of any ship or vessel, or any memoran-
dum, letter, or other writing, between the captain,
master, or owner of any ship or vessel, and any
other person, for or relating to the freight or con-
veyance of any money, goods, or effects on board of
such ship or vessel, _ _ _ _ 6d.
Clare Constat. See Precept.
Commission granted by Her Majesty, her heirs or
successors, or by any person or persons duly author-
ized by her or them, to any officer in the army or
in the corps of Royal Marines, . - £1 10s.
Commission granted by the Lords Commissioners of
the Admiralty to any officer in the navy, - 5s.
•Commission of Lunacy, - - - - 5s.
Commission to act as a notary-public in Scotland,
£20. See Admission.
Commission in the nature of a power of attorney in
Scotland. See Letter or Power of Attorney.
Constat of Letters Patent. See Exemplifica-
tion.
Contract. See Agreement.
Contract Note. — Any note, memorandum, or wn"t-
ing, commonly called a " contract note," or by
whatever name the same may be designated, for or
relating to the sale or purchase of any stock or
marketable security of the value of £5 or up-
wards, ------- IJ.
Conveyance of Transfer, whether on sale or
otherwise —
(1.) Of any stock of the Governor and Company of
the Bank of England, - - - - 7s. 9d.
(2.) Of any debenture stock or funded debt of any
company or corporation, for every £100, and also
for any fractional part of £100, of the nominal
amount transfen-ed, - - - - 2s. 6d.
Where the amount or value of the consideration for
the sale does not exceed £5, - - £0 6
Exceeding £5 and not exceeding £10 10
10 " 15 1 6
" 15 " 20 2
" 20 " 25 2 6
" 25 " 50 5
" 60 " 75 7 6
75 " 100 10
" 100 " 125 12 6
" 125 " 150 15
" 150 " 175 17 6
" 175 " 200 10
" 200 " 225 12 6
" 225 " 250 15
250 " 275 17 6
" 275 " 300 1 10
" SOO, for every £50, and also
for any fractional part of £50, of such
amount or value, - - - - 5
Co^^VEYANCE or Transfer by way of security of
any property (except such stock or debenture stock
or funded debt as aforesaid), or of any security.
See Mortgage, &c.
Conveyance or Transfer of any kind not here-
inbefore described, 10s.
Conveyance by trustees of residue of trust estate
in favour of beneficiaries — if containing transfer of
mortgages and bonds and other property, it will
be liable in respect of the transfer of mortgages
and bonds to duty of 6d. per cent., and in respect
of the other property 10s. If separate transfers
of stock, these will be liable to 10s. each.
Copy or Extract (attested or in any manner
authenticated) of or from —
(1.) An instrument chargeable with any duty.
(2.) An original will, testament, or codicil.
(3.) The probate or probate copy of a will or codicil.
(4.) Any letters of administration or any confirma-
tion of a testament.
(5.) Any public register (except any register of
births, baptisms, marriages, deaths, or burials).
(6.) The books, rolls, or records of any court.
In the case of an instrument chargeable with any
duty not amounting to Is., the same duty as such
instrument.
In any other case, - - - - - Is.
Exemptions — (1.) Copy or extract of or from any
law proceedings.
(2.) Copy or extract in Scotland of or from the
commission of any person as a delegate or repre-
sentative to the convention of royal burghs or the
general assembly or any presbyteiy or church court.
Copy or Extract (certified) of or from any re-
gister of births, baptisms, marriages, deaths, or
burials, ------ Id.
Exemptions — (1.) Copy or extract furnished by any
clergyman, registrar, or other official person pur-
suant to and for the purposes of any Act of Parlia-