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

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STAMP DUTIES.
holder a stamp is on it and cancelled, it shall he
deemed duly cancelled, although not affixed and
cancelled by proper person.
(6.) If a stamp shall be on it and not duly cancelled,
bona fide holder may cancel it, and it shall be
deemed duly stamped.
Person not relieved of penalty incurred by him for
not cancelling adhesive stamp.
Chakter-Party. — Cancellation by person by whom
it is last executed, or by whose execution it is
completed as a binding contract, § 49 (2).
Contract Note. — Cancellation by person by whom
first executed. Stamps at Is. and upwards ap-
propriated to Contract Notes, 56 and 57 Vict. c. 7.
Certified Copies or Extracts from Registers
of Births, &c. — Cancellation by person signing
before he delivers the same out of his hands (§ 64).
Delivery Orders. — Cancellation by the person by
whom made, § 69 (3).
Lease — (a) Of dwelling-house, definite term not
exceeding a year, rent not exceeding £10.
(6) Of furnished dwelling-house or apartments —
definite term less than a year— and duplicates or
counterparts thereof.
Cancellation by person by whom first executed and
person who executes or prepares such instrument
(except letters or correspondence), and which is not,
at or before execution, duly stamped, to incur line
of £5 (§ 78).
Letter or Power of Attorney, liable to duty
of Id.
Cancellation by person who executes, § 80 (2).
Letter of Renunciation, cancellation by person
who executes (§ 79).
Marketable Secdrity, transferable by de-
livery, and Share Certificate, Foreion or
Colonial. — Duties to be denoted by adhesive
stamps appropriated by words and figures on the
'face thereof to such duties and to each year, § 85
(1). As regards the Board of Inland Revenue
sufficient to write on each stamp a denoting num-
ber. Board's Order, 6th July, 1888.
Notarial Act and Protest of a Bill or Promissory
Note. — Cancellation by notary (§ 90).
Policy of Insurance other than sea or life. —
Cancellation by person who first executes (§ 99).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(§ 80, 2).
Receipt. — Cancellation by person who gives (§101 ,2).
Request to Purser or Officer of Mining Com-
pany on cost book system to enter or register trans-
fer of share or part of share on noticeof such transfer.
Cancellation by person who writes (§ 110, 1).
General Direction as to the Cancellation
of Adhesive Stamps.
§ 8. (1.) An instrument, the duty upon which is
required, or permitted by law, to be denoted by an
adhesive stamp, is not to he deemed duly stamped
with an adhesive stamp unless the person required
or law to cancel such adhesive stamp cancels the
same by writing on or across the stamp iiis name
by initials, or the name or initials of his firm, to-
gether with the true date of his so writing, or other-
wise effectively cancels the stamp, and renders the
same incapable of being used for any other instru-
ment, or for any postal purpose, or unless it is other-
wise proved that the stamp appearing on the instru-
ment was affixed thereto at the proper time, § 8 (1);
where two or more adhesive stamps are used, each
stamp to be cancelled (2).
Penalty for nerjlect or refusal, £10. — (3.) Every
person who, being required by law to cancel an ad-
hesive stamp, neglects or refuses duly and eflectually
to do so in manner aforesaid, shall incur a fine of £10.
Penalty for frauds in relation to adhesive stamps,
or to any duly, £50 (§9, 1). — Any person who —
(a.) Fraudulently removes or causes to be removed
from any instrument [including a postal packet
within Post Office Protection Act, 1884—61 and 62
Vict. c. 46, § 7 (4)] any adhesive stamp, or affixes
to any other instrument, or uses for any postal pur-
pose, any adhesive stamp which has been so removed,
with intent that the stamp may be used again : or
(6.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters any such
instrument having thereon any adhesive stamp which
has to his knowledge been so removed as aforesaid.
Shall incur a fine, over and above any other
penalty to which he may be liable, of £50. [Fine to
be recovered summarily, subject to like right of
appeal as under any Act relating to Excise.] (61
and 63 Vict. c. 4*j, § 5.)
Every person who by writing defaces any adhesive
stamp before it is used, penalty £6. Commissioners
may authorize writing on adhesive stamps for identi-
fication.— (54 and 55 Vict. c. 38, § 20.)
STAMPING INSTRUMENTS AFTER
EXECUTION.
Articles of Clerkship. — Duly stamped articles
in order to admission in inferior court may be.
stamped with duty to make up £60, and shall then
be sufficiently stamped for admission into Court of
Session, &c. § 26 (2).
With this exception, articles of clerkship are not to
be stamped after the expiration of six months from
the date, except on the payment of the penalties as
follows : — (1.) If brought to be stamped within one
year after date, £10.
(2.) If so brought after one year and within five
years after date ; for every year, and also for any
additional part of a year, elapsed since the date, £10.
(3.) In every other case, £50 (§ 27).
Bills and Notes having an impressed stamp of suf-
ficient amount but improper denomination may be
stamped, if not then payable, penalty £2 ; if pay-
able, penalty £10. With these exceptions, not to
be stamped after execution (§ 37).
Charter- Party. — Within seven days after first
execution, penalty 4s. 6d.
After seven days, and within a month, penalty £10.
In any other case, cannot be stamped (§ 51).
If executed abroad, any party to it may, within ten
days after receipt in United Kingdom, affix and can-
cel adhesive stamp (§ 60).
Attested Copies or Extracts of or from —
(1.) An instrument chargeable with duty ;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or codicil ;
(4.) Letters of administration, or a confirmation of
a testament ; may be stamped within fourteen days
after date of attestation or authentication, without
penalty (§ 63).
Foreign Securities and Colonial Govern-
ment Securities. — The Board of Inland Ee-