Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1899-1900

STAMP DUTIES.
115
order of Accountant-General of navy; § 309 (2)
Bond ill duplicate by master of emigrant ship;
§ 320 (4) Passenger Contract ticlfets ; § 342 (2)
Bond by passage broker; § 395 (7) Indentures
and agreements for sea fishing service in conformity
with Part IV. ; § 563 Agreement, &c., made
' abroad, relating to salvage of H.M. ships; § 721
(a) Instruments for carrying into effect Part I. ;
(6) instruments used by or under direction of
[ Board of Trade for carrying into effect Parts II., V.,
j XL, and XII. ; (c) instruments which are by those
parts required t o be in form approved by Board of
Trade, if so made. — (57 and 58 Vict. c. 60.)
iIoNEY Oedbes. — (43 and 44 Vict. c. 33, § 1.)
lrAv.AL Agency and Distribution, and Naval
! AND Marine Pay and Pensions. — Bills, orders,
\ receipts, and other instruments made under the
! authority of an Order in Council to or upon any
oiBcer or person in the service of Her Majesty or
of the Lords of the Admiralty.— (27 and 28 Vict,
c. 24, § 16, and 28 and 29 Vict, c, 73, § 6).
'osT Office — Postmastee-General. — Every
deed, instrument, receipt, or document made or
executed for the piu-pose of the Post OfKce by, to,
or vrith Her Majesty or any officer of the Post
Office, shall be exempt from any stamp duty im-
posed by any Act, past or futui'e, except where
such duty is declared by the deed or instrument,
feceipt or document, or by some memorandum
endorsed thereon, to be payable by some person
other than the Postmaster-General, and except so
far as any future Act specially charges the same. —
(44 and 45 Vict. c. 20, § 5.) See Money
Orders.
i'UBLic Health. — Assignations, conveyances,
instruments, agreements, receipts, or other writings
by or to or in favour of the local authority. —
(60 and 61 Vict. c. 38, § 168.)
oAviNGS Banks. — Powers of attorney by trustee and
by depositors — receipts for money deposited or by
depositors for money uplifted — drafts or orders —
appointment of agent or revocation of such —
surety, bond, submission to or award order or de-
termination of barrister under Act — any instru-
' ment or document required or authorized by Act
26 and 27 Vict. c. 87 (see § 50)— copy register
of births, baptisms, &c. — certificate, declaration
|s or instrument as to purchase of annuity — powei
] of attorney authorizing the receipt of annuity and
\ receipt for annuity (16 and 17 Vict. c. 45, § 29).
i Inventory Duty. — Depositors not exceeding
i £50, inclusive of interest, dying, and if probate,
or letters of administration is not produced, or
} if notice in writing of will or intention to take
out letters of administration within one month of
death be not given, and in the latter case, unless
will proved, or letters of administration taken out
within two months, bank may pay to persons
appearing to be the widow, or entitled to effects,
according to the statute of distribution, or according
to^ the rules of Savings Banks Act, 26 and 27
Vict. c. 87, § 45. "Persons" and "Probate and
Letters of Administration " in this section to mean
in Scotland next of kin and confirmation (§ 47),
and see 46 and 47 Vict. c. 47, § 3.
Schools. — A majority of two-thii-ds of trustees of
school may consent to transference of school with
site and house and land to a school board. Trans-
ference may be made by ordinary disposition or other
deed of conveyance. Such disposition or other deed
exempted from stamp duty. — (35 and 36 Vict. c.
62, § 39).
Tbuck Act, 1896 (59 and 60 Vict. c. 44, § 7).—
Contract under.
Voting Paper under the Universities Elections
Amendment (Scotland) Act, 1881. — (44 and 45
Vict. c. 40, § 15).
War. — See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement thereon.
(29 and 30 Vict. c. 82, § 9).
Woods and Buildings. — Deed, bond, discharge,
receipt, or other instrument by or to the commis-
sioners, for the purposes of the New General Post
Office (Edinburgh) Act.— (21 and 22 Vict. c. 40,
§21).
Woods and Forests (England). — Memorandum,
contract, or agreement and deed, receipt or other
instrument for the sale, purchase, or exchange of
any estates, manors, &c., under the Act — grant,
lease, contract, agreement — appointment of oificers
— certificate for gamekeeper — bond by or for re-
ceiver.— (10 Geo. IV. c. 50, § 77.)
By 3 and 4 Gul. IV. c. 69, § 3, the directions,
clauses, matters, things, powers, and authorities in
10 Geo. IV. c. 60, relating to the selling, leasing,
exchanging, and general administration of the Land
Revenues of the Crown in England, and all the
powers, provisions, and authorities given in the said
Act to the Commissioners of Her Majesty's Woods,
shall apply, in so far as applicable, as if contained
in the Act 3 and 4 GuL IV., or as if the Land
Revenues in Scotland had been included in the Act
10 Geo. IV. The Act 14 and 15 Vict. c. 42,
separated the Commissioners of Works and Public
Buildings from the Commissioners of Woods and
Forests and Land Revenues.
By 29 and 30 Vict. c. 62, § 7, the management
of foreshores is transferred to the Board of Trade,
and § 77 of 10 Geo. IV. c. 50, giving exemption
from stamp duty, is made applicable.
ADHESIVE STAMPS.
Stamp duties and postage duties, not exceeding
2s. 6d., may be denoted by adhesive stamps not
appropriated, if such stamp duties may be legally
denoted by adhesive stamps not appropriated (§ 7).
Instruments for which Adhesive, Stamps may be
used, and person by whom to be cancelled, ^-c, also
mode oj" cancellation.
Agreement — 6d. duty.
Cancellation by person by whom it is first executed
(§ 22).
Bill of Exchange — Fixed duty of a penny on
Cancellation by person who signs it before he de-
livers it out of custody, § 34 (1).
Bill payable on demand. — If presented unstamped,
person to whom presented may affix and cancel
and deduct duty from sum in paying, § 38 (2);
but not to relieve person who may have incurred
penalty, § ib. (3.)
Bills or Notes. — Drawn or made out of United
Kingdom.
Person before he presents bill or note for payment,
negotiates or pays it, to affix and cancel, § 35 (1).
Provided —
(a.) If at time it comes to hands of bona Jide