Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1902-1903

110
STAMP DUTIES.
(11) Coupon for interest on a marketable security,
being one of a set of coupons, whether issued with the
security or subsequently issued in a sheet. — 57 and
58 Vict. c. 39, § 40.
Indian prize money orders for any sum less than
40s.— 29 and 30 Vict. c. 47, § 8, exempt.
Bill of Lading of or for any goods, merchandise,
or effects to be exported or earned coastwise, 6d.
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock.
See Mortgage &c., and Marketable Secu-
BITY.
Bond in relation to any annuity upon the original
Creation and sale thereof. See Convetance on
Sale.
Bond, Covenant, or Instrument of any kind
whatsoever.
(1.) Being the only or principal or primary security
for any annuity (except upon the original creation
thereof by way of sale or security, and except a
superannuation annuity), or for any sum or sums of
itioney at stated periods, not being interest for any
ptincipal sum secured by a duly stamped instrument,
tiOr rent reserved by a lease or tack :
For a definite and certain period, so that the total
Amount to be ultimately payable can be ascertained,
the same ad valorem duty as a bond or covenant
for such total amount. See Mortgage, &c. (1.)
For the term of life, or any other indefinite period —
For every X5, and also for any fractional part of
JE5, of the annuity or sum periodically payable, 2s. 6d.
(2.) Being a collateral or auxiliary or additional
or substituted security for any of the above-mentioned
purposes where the principal or primary instrument
i& duly stamped :
Where the total amount to be ultimately payable
can be ascertained, the same ad valorem duty as
A bond or covenant of the same kind for such total
amount. See Mortgage, &c. (2.)
In any other case —
For every £5, and also for any fractional part of
jE5, of the annuity or sum periodically payable, 6d.
(3.) Being a grant or contract for payment of a
iSUperannuation annuity (deferred life annuity in con-
sideration of annual premiums payable until person
attain a specified age, and so as to commence on his
attaining that age) :
For every £5, and also for any fractional part of
j£5, of the annuity, - - - - _ 6d.
Bond given pursuant to the directions of any Act,
or of the Commissioners or the Commissioners of
Customs or any of their ofiicers, for or in respect of
any of the duties of excise or customs, or for pre-
venting frauds or evasions thereof, or for any other
matter or thing relating thereto —
Where the penalty of the bond does not exceed
£150, the same ad valorem duty as a bond for the
amount of the penalty. See Mortgage.
In any other case, - - - - 5 s.
Notice of goods other than spirits exported under
general customs bond liable to this duty — adhesive
stamp.— 39 and 40 Vict. c. 36, § 104.
Exemption. — Bond with relation to obtaining draw-
back of duties in respect of goods exported.
Bond on obtaining confirmation of testament, 5s.
Exemptions — (1.) Bond given by the widow, child,
father, mother, brother, or sister, of any common sea-
man, marine, or soldier, dying m the service of His
Majesty.
(2.) Bond given by any person where the estate
to be administered does not exceed £100 in value.
Bond of any kind whatsoever not specifically
charged —
Where the amount limited to be recoverable does
not exceed £300, the same ad valorem duty as a
bond for the amount limited. See Mortgage.
In any other case, - _ _ _ lOs
Bond, accompanied with deposit of title-deeds, for
making a mortgage, wadset, or other security on
any estate or property therein comprised. See
Mortgage, &c.
Bond, Declaration, or other Deed or Writing
for making redeemable any disposition, assignation,
or tack, apparently absolute, but intended only as
a security. See Agreement as to Mortgage,
and Mortgage, &c. ,
Building Societies, exemption in favour of, see
p. 117.
Capital, See Companies.
Certificate to be taken out yearly by every person
admitted or enrolled as a law agent, writer to the
signet, or notary public :
If such person practises or carries on his bnsiness
within the city or shire of Edinburgh, and if admitted,
&c., for three years or upwards, - - - £9
If not so long admitted, &c. , - - £4 10s.
If business carried on beyond above-mentioned
limits, and if admitted, &o., for three years or up-
wards, ------- £Q
If not so long admitted, &c. - - - £3
Certificate of any goods, wares, or merchandise
having been duly entered inwards, which shall be
entered outwards for exportation at the port of
importation, or be removed from thence to any
other port for the more convenient exportation
thereof, where such certificate is issued for enabling
a person to obtain a debenture or certificate entit-
ling him to receive any drawback of any duty of
customs, ------ 4s.
Certificate of Registration of alkali works,
annual £5. (44 and 45 Vict. c. 37, § 11, and 64
and 55 Vict. c. 30.)
Certificate of Registration of sulphuric acid
works and other works, as in schedule to Act,
annual £3. (44 and 45 Vict. c. 37, § 11, and 54
and 55 Vict. c. 30.)
Charter, Feo. See Feu-Contract.
Charter of Novodamus, - - - 5s.
Charter, Precept, or other writ by progress as a
title to land, is abolished. But charters of novo-
damus, or precepts or writs from Chancery, or of
dare constat, or writs of acknowledgment, are ex-
cepted.— 37 and 38 Vict. c. 94, § 4.
Charter-Party, - - - - 6d.
Cheque. See Bill of Exchange.
Clare Constat. See Precept.
Colonial Security. See Marketable Security.
Commission to any officer in the army, or in the
corps of Royal Marines, - - - £1 10s.
To any officer in the navy, - - 5s.
Exemption. — Commission to any officer of militia,
yeomanry, or volunteers.
Commission of Lunacy, - - - 5s.
Commission to act as a notary public, - £20.
Commission. See Letter or Power of At-
torney.