Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1889-1890

52
STAMP DUTIES.
ment, or famished to any general or superintending
registrar under any general regulation.
(2.) Copy or extract for which the person giving
the same is not entitled to any fee or reward.
Cost Book Mines. See Transfer.
Counterpart. See Duplicate.
Covenant for securing the payment er repayment
of money or the transfer or retransfer of stock.
See Mortgage, &c.
Covenant in relation to any annuity upon the ori-
ginal creation and sale thereof. See Conveyance
ON Sale, and § 75.
Covenant in relation to any annuity (except upon
the original creation and sale thereof), or to other
periodical payments. See Bond, Covenant, &c.
Covenant. — Any separate deed of covenant (not
heing an instrument chargeable with ad valorem
duty as a conveyance on sale or mortgage) made
on the sale or mortgage of any property, and re-
lating solely to the conveyance or enjoyment of, or
the title to, the property sold or mortgaged, or to
the production of the muniments of title relating
thereto, or to all or any of the matters aforesaid.
Where the ad valorem duty in respect of the con-
sideration or mortgage money does not exceed 10s.,
a duty equal to the amount of such ad valorem
duty.
In any other case, ----- 10s.
Crown. — Instruments relating to property of, liahle
to same duty as instruments relating to property
of subject, § 5.
Debenture for securing the payment or repayment
of money or the transfer or retransfer of stocL
See Mortgage, &c.
Debenture or Certificate to receive any draw-
back of duties of customs or excise, or any bounty
payable out of the revenue of customs or excise for
goods exported —
Where the drawback or bounty to be received does
not exceed £10, - - - - - Is.
Exceeding £10, and not exceeding £50, 2s. 6d.
Exceeds £50, - - - - - - 5s.
Declaration of any use or trust of or concerning
any property by any writing, not being a deed or
will, or an instrument chargeable with ad valorem
duty as a settlement, _ - - - iQs.
Declaration (Statutory). See Affidavit.
Decreet Arbitral. See Award.
Deed whereby any real burden is declared or created
on lands or heritable subjects in Scotland, or con-
taining an obligation to infeft any person in heri-
table subjects in Scotland, under a clause of reversion,
as a security for money. See Mortgage.
Deed containing an obligation to infeft or seize in
an annuity to be uplifted out of heritable subjects
in Scotland. See Bond, Covenant, &c.
Deed of any kind whatsoever, not described in the
schedule, ------ lOs.
Deed or Conveyance divesting trustees. See Con-
veyance.
Deed. — Memorandum of association and articles of
association are liable to stamp duty as deeds, 10s.
each. 25 and 26 Vict. c. 89, §§ 11 and 16.
Deed of Assumption liable to 10s. under appoint-
ment of a new trustee, and in addition where there
is a conveyance of property to duty in respect of
such conveyance.
Deed of Relinquishment of Superiority —
If in consideration of a sum of money. See Con-
veyance.
If gratuitous, ------ IQs.
Defeazance. — Deed or other instrument of defeaz-
ance of any conveyance, disposition, assignation,
or tack, apparently absolute, but intended only as
a security for money or stock. See Mortgage,
and § 105. (This section defines "Mortgage.")
Delivery Order, ----- id.
Warrant for goods, ----- 3d.
Exemptions. — (1.) Document or writing given by
any inland carrier acknowledging the receipt of
goods conveyed by such carrier.
(2.) A weight note issued together with a duly
stamped warrant, and relating solely to the same
goods, &c.
Deposit of Title-Deeds. See Mortgage, and §
105. (This section defines " Mortgage.")
Deputation or Appointment of a gamekeeper, 10s.
Disentail. Instrument of, - - - 10s.
Disposition of heritable property in Scotland to
singular successors or purchasers. See Convey-
ance ON Sale.
Disposition of heritable property in Scotland to a
purchaser containing a clause declaring all or any
part of the purchase-money a real burden upon, or
afiocting the heritable property thereby disponed,
or any part thereof. See Conveyance on Sale,
Mortgage, &c.
Disposition in Scotland containing constitution of
feu or ground annual right. See Conveyance
on Sale, and § 72. (This section provides how
the consideration, when consisting of periodical
payments, is to he charged.)
Disposition in Security in Scotland. See Mort-
gage, &c.
Disposition of any wadset, heritable bond, &c. See
Mortgage, &c.
Disposition in Scotland of any property or of any
right or interest therein not described in this
schedule, - • - - - - - 10s.
Dock Warrant. See Warrant for Goods.
Docket made on passing any instrument under the
Great Seal of the United Kingdom, - - 2s.
Draft for money. See Bill of Exchange, and
§ 40. (This section defines " Bill of Exchange.")
Duplicate or Counterpart of any instrument
chargeable with any duty. Where such duty does
not amount to 6s., the same duty as the original
instrument; in any other case, 5s. See § 93.
(This section provides that, to be duly stamped,
it must be stamped the same as the original, or
have the stamp impressed denoting the original
duly stamped.)
Dwelling-Houses Act, 18 and 19 Vict. c. 88. —
Leases under, and transfers thereof, may have the
duties impressed on paper, or denoted by special
adhesive stamp.— 18 and 19 Vict. c. 88, § 21.
EiK to a reversion. See Mortgage, &c. , and § 105.
(This section defines " Mortgage.")
Exchange or Excambion. Partition or Divi-
sion. Instruments efiecting. — Instrument upon
the exchange of heritable property for other herit-
able property, or upon the division of heritable
property, if any consideration exceeding £100 shall
he given for equality — ad valorem conveyance oa
sale duty for such consideration (§ 94.)
In any other case, ----- 10s.