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

STAMP DUTIES.
57
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.
ScEip Cbetificate or Sceip. 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, ------- 6s.
And any Notakial Instrument to be expeded
and recorded in any register of sasines, - 6s.
Settlement. — Any instrument, whether voluntary or
upon any good or valuable consideration, other than
a bona jide 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 jEIOO, and also for any fractional part of
£100, of the amount or value of the property
settled or agreed to be settled, - - - 6s.
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
(§ 12).
Shark Warrant issued under the provisions of
" The Companies Act, 1867." — See section 83 of
that Act, [By this section the share warrant of a
limited liability company issued to bearer is liable
to stamp duty of three times the amount of the
conveyance on sale duty on the nominal value of
the shares.]
Tack of lands, &c., in Scotland. See Lease or Tack.
Tack in Security. See Mortgage, &c.
Testamentary Instruments. See General Ex-
emptions at end of Table.
Transfer. See Conveyance or Transfer.
Transfer. — Any request or authority to the purser
or other officer of any mining company, conducted
on the cost book system, to enter or register any
transfer of any share, or part of a share, in any
mine, or any notice to such purser or officer of
such transfer, - - - - - 6d.
Trustee. — Conveyance or Transfer for efiectuating
the appointment of a new trastee, no higher duty
than ----___ lOs.
Valuation. See Appraisement.
Voting Paper. See along with Letter or Power
OF Attorney.
Wadset. See Mortgage, &c.
Warrant for Goods, 3d. See along with De-
LIVEEY OBDEB.
Warrant under the sign manual of Her Majesty,
her heirs or successors, - - - - lOg.
Writ —
(1.) Of Acknowledgment under " The Eegistratioa
of Leases (Scotland) Act," - - - 5s.
(2.) Of Aclcnowlsdgment by any person infeft of
lands in Scotland in favour of the heir or disponee
of a creditor fully vested in right of an heritable
security constituted by infeftment, - - 5s.
(Charter, precept, or writ by progress, as a title to
land, is abolished ; but charters of novodamus, or
precepts or writs from Chancery, or clare constat,
or writs of acknowledgment, are excepted. — 37 and
38 Vict. c. 94, § 4.)
GENERAL EXEMPTIONS FROM ALL STAMP
DUTIES.
(1.) Transfers of shares in the Government or Par-
liamentary stocks or funds.
(2.) Instruments for the sale, transfer, or other
disposition, either absolutely or by way of mort-
gage, or otherwise, of any ship, or vessel, or any
part, interest, share, or property of or in any ship
or vessel.
(3.) Instruments of apprenticeship, bonds, contracts,
and agreements entered into in the United King-
dom for or relating to the service in any of Her
Majesty's colonies or possessions abroad of any
person as an artificer, clerk, domestic servant,
handicraftsman, mechanic, gardener, servant in
husbandry, or labourer.
(4.) Testaments, testamentary instruments, and
dispositions mortis causa in Scotland.
(5.) Bonds given to sherifis or other persons upon
the replevy of any goods or chattels, and assign*
ments of such bonds.
(6.) Commissions granted to officers of militia, yeo-
manry, or volunteers.
(7.) Instruments made by, to, or with the Commis-
sioners, or the First Commissioner of Her Majesty's
Works and Public Buildings, for any of the pur-
poses of the Act 15 and 16 Vict. c. 28.
The exemptions from duty in Acts not otherwise
relating to stamp duties remain in force (§ 3).
INVENTORY DUTY.
Property liable to the Duty. — Genially —
AU personal property (heritable securities are per-
sonal property) belonging to the deceased in the
United Kingdom, heritable securities, and personal
bonds excluding executors — (48 Geo. III. c. 149,
§ 38, &c. ; 55 Geo. III. c. 184, Schedule, Part III.;
21 and 22 Vict. c. 56, §§ 9, 12, 13, &c. ; and 16
and 17 Vict. c. 59, § 8.)
Personal Property — Absolute power of disposal.' —
Personal estate which a person, dying after 3rd
April 1860, shall have disposed of by will, under
any authority enabling such person to dispose of
the same as he shall think fit, shall be deemed per-
sonal or movable estate of the person so dying, for
the purpose of payment of inventory, probate, or
administration duty. — (23 Vict, c, 15, § 4.)
Indian Promissory Notes — Ships. — Indian Govern-
ment promissory notes and certificates issued, or
stock in lieu thereof, being assets of a deceased
person, the interest of which shaU be payable in
London, registered in London, or enfaced in India
for the purpose of such registration before the death
of the owner ; also Indian Government promissoiy