Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1892-1893

STAMP DUTIES.
55
whether reserved as a yearly rent or otherwise, is at
a rate or average rate :
'-:
»
t
t
ti
s. d.
£
s.
d.
£ s. d.
Not exceeding £5
6

3

6
Above £5 and not ab. 10
1

«

12
" 10 " 15
1 6

9

18
," 15 " 20
2

12

14
','" 20 " 25
2 6

15

1 10
■ " 25- " 50
5
1
10

3
' " 50 " 75
7 6
2
5

4 10
" 75 " 100
10
3


6
Where the same shall
exceed £100, then for
every £50, and for
any frac. part of £50
5
1
10

3
* Term not exceeding 35 years or indefinite.
t Above 35, but not above 100 years.
X Exceeding 100 years.
(4.) Of any other kind whatsoever not hereinbefore
■described, ___--- 10s.
Letter of Allotment or Letter of Renuncia-
Tioif, or any other document having the effect of a
letter of allotment :
(1.) Of any share of any company or proposed
eompany, __-__- id.
(2.) In respect of any loan raised, or proposed to
be raised, by any company or proposed company, or
by any municipal body or corporation, - Id.
(3.) Issued or delivered in the United Kingdom,
of any share of any foreign or colonial company or
proposed company, or in respect of any loan raised or
proposed to be raised by or on behalf of any foreign
or colonial state, government, or municipal body,
corporation, or company, _ _ _ id.
And Scrip Certificate, Scrip, or other document :
(1.) Entitling any person to become the proprietor
of any share of any company or proposed company, Id.
(2.) Issued or delivered in the United Kingdom,
and entitling any person to become the proprietor of
any share of any foreign or colonial company or pro-
posed company, ----- Id.
(3.) Denoting, or intended to denote, the right of
any person as a subscriber in respect of any loan
raised or proposed to be raised by any company or
proposed company, or by any municipal body or cor-
poration, ---_-_ Id,
(4.) Is'sued or delivered in the United Kingdom,
and denoting, or intended to denote, the right of any
person as a subscriber in respect of any loan raised
or proposed to be raised by, or on behalf of, any
foreign or colonial state, government, municipal body,
corporation, or company, - - - - Id.
Letter of Credit. See Bill, of Exchange.
Letter or Power of Attorney, and Commission,
Factory, Mandate, or other instrument in the
nature thereof :
(1.) FoT" the "sole purpose of appointing or antho-
rizing a proxy to vote at any one meeting at which
\t)tes may be given by proxy .whether the number of
persons named in such instriiu«n Ibe one or more, Id.
(2.) By any petty officer, seaman, marine, or sol-
dier serving as a marine, or his representatives, for
receiving prize-money or wages, - - - Is.
' (3.) For the receipt of the dividends or interest of
i'.nj stock :
Where made for the receipt of one payment only^ Is.
In any other case, ' - - - - 5s.
(4.) For the receipt of any sum of money, or any
bill of exchange or promissory note for any sum of
money not exceeding £20, or any periodical payments
not exceeding the annual sum of £10 (not being
hereinbefore charged), - -^ - - 5s.
(5.) For the sale, transfer, or acceptance of any of
the Government or Parliamentary stocks or funds : .
Where the value of the stocks or funds does not ex-
ceed £20, ------ 5s.
In any other case, _ _ _ _ lOs.
(6.) Of any kind whatsoever not hereinbefore
described, -_---_ lOs.
Exemptions. — (1.) Letter or power of attorney for
the receipt of dividends of any definite and certain
share of the Government or Parliamentary stocks or
funds producing a yearly dividend less than £3.
(2.) Letter or power of attorney or proxy filed in the
Court of Probate in England or Ireland, or in any
ecclesiastical court. (3.) Order, request, or direction
under hand only from the proprietor of any stock to
any company or officer thereof, or to any bank, to
pay the dividends or interest to any person therein
named. (4.) Power of attorney given exclusively to
empower attorney to signify dissent or assent author-
ized by National Debt (Conversion) Act, 1888,^-
(51 Vict. c. 2, § 23). (5.) Heritors' mandates to
vote and act at parochial boards. — (8 and 9 Vict. c.
83, § 22.)
Letters of Marque and Reprisal, - £5.
Letters Patent. See Grant. . i.
Letter of Reversion. See Mortgage, &c.
Licenses, Attorneys'. See Certificate. Annual
license to bankers issuing notes, £30 (55 Geo. III.
c. 184) ; superintendents of private lunatic asylums
(20 and 21 Vict. c. 71, § 28), for periods not
exceeding thirteen months, - - - 10s.
License by any presbytery or other ecclesiastical
power in Scotland, - - ' - - £2
License to act as a notary public, - - £20
License to use surname or arms. See Grant.
License and Renewal of License to keep Retreat
under " Habitual Drunkards Act, 1879," £5 ; and
10s. for every patient above 10 whom it is intended
to admit into Retreat (42 and 43 Vict. c. 19, § 14).
Mandate. See Letter of Attorney.
Marketable Security and Foreign or Colonial
Share Certificate. — (1.) Marketable security,
(a) being a Colonial Government security, or (4)
being a security not transferable by delivery, or
(c) being a security transferable by delivery, and
bearing date, or signed, or oSered for subscription
before or on 6th August, 1885 — :
For or in respect of the money thereby secured,
the same ad valorem duty, according to the nature ,
of the security, as upon a mortgage. See Mortgage,
&c., (1) and (2.)
(2.) Transfer, Assignment, Disposition, or Assigna-
tion of a marketable security of any description —
Upon a sale: See Conveyance on Sale. —
Upon a mortgage: See Mortgage, &c. In any
other case than a sale or mortgage, - - 10s.
(3.) Marketable Security (except a Colonial Govern-
ment security), being a security transferable by de-
livery, and bearing date, or signed, or offered for
subscription after 6th August, 1885. , ,
For every £10, and fractional part of £10, of the
money secured, - - .- - l - - Is.