Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1895-1896

STAMP DUTIES.
167
And where it exceeds £1000, and in any
other case, - - - - - £1 15
Back Bond or Back Letter. See Mortgage, &c.
Bank Note —
For money not exceeding £1,
Exceeding £1, not exceeding £2,
2,
5,
10,
20,
30,
60,
5,
10,
20,
SO,
50,
100,
Os.
5d.
Os.
lOd.
Is.
3d
Is.
9d.
2s.
Od.
3 s.
Od.
5s.
Od.
8s.
6d
Bill of Exchange — Payable on demand or at sight
or on presentation, _ _ _ _ 1(J.
Order for the payment of any sum of money by a
bill of exchange or promissory note, - - Id.
Order for the delivery of any hill of exchange or
promissory note in satisfaction of any sum of
money, - - - - - - - Id.
Order for the payment of any sum of money out
of any particular fund which may or may not he
available, or upon any condition or contingency
which may or may not be performed or happen. Id.
Order for the payment of any sum of money weekly,
monthly, or at any other stated periods, - Id.
Order for the payment by any person at any time
after the date thereof of any sum of money, and sent
or delivered by the person making the same to the
person by whom the payment is to be made, and not
to the person to whom the payment is to be made,
or to any person on his behalf, - - - Id.
Bill op Exchange of any other kind whatsoever
(except a bank note) and Peomissory Note of
any kind whatsoever (except a hanh note) — drawn,
or expressed to be payable, or actually paid, or en-
• dorsed, or in any manner negotiated in the United
Kingdom, where the amount or value of the money
for which the bill or note is drawn or made does
not exceed £5, - - - - Os. Id.
Exceeding £5, not exceeding £10 - Os. 2d.
" 10, " " 25, - Os. 8d.
" 26, " 50, - Os. Cd.
" 50, " 75, - Os. 9d.
" 75, " 100, - Is. Od.
For every £100, and also for any fractional part
of £100, of such amount or value. Is. Od.
Exemptions. — Various, including : — (2.) Draft
or order by a banker in United Kingdom upon
another banker in United Kmgdom, not paj-able to
bearer or to order, and used solely for the purpose
of settling or clearing any account between such
bankers.
(3.) Letter written by a banker in United Kingdom
to any other banker in United Kingdom, directing
the payment of any sum of money, the same not
being payable to bearer or to order, and such letter
not being sent or delivered to the person to whom
payment is to be made, or to any person on his be-
half.
(4.) Letter of credit granted in United Kingdom
authorizing drafts to be drawn out of United King-
dom, payable in United Kingdom.
(6.) Warrant or order for the payment of any
annuity granted by the National Debt Commissioners,
or for payment of any dividend or interest on any
share in Government or Parliamentary stocks or
funds.
(7.) Bill drawn by any person under the authority
of the Admiralty, upon and payable by the Account-
ant-General of the Navy.
(8.) Bill drawn (according to a form prescribed
by Her Majesty's orders by any person duly autho-
rized to draw the same) upon and payable out of any
public account for any pay or allowance of the army
or auxiliary forces, or for any other expenditm'e con-
nected therewith.
(9.) Draft or order drawn upon any banker in the
United Kingdom by an officer of a public department
of the State for the payment of money out of a public
account.
(10.) Bill drawn in United Kingdom for sole pur-
pose of remitting money to be placed to any account
of public revenue.
(11 ) Coupon or warrant for interest attached to
and issued with any security, or with an agreement
or memorandum for renewal or extension of time for
payment of a security.
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 carried coastwise, 6d.
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock.
See Mortgage &c., and Marketable Secu-
rity.
Bond in relation to any annuity upon the original
creation and sale thereof. See Conveyance 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
money at stated periods, not being interest for any
principal sum secured by a duh" stamped instrument,
nor 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 £6, and also for any fractional part of
£5, 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
is 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
£6, of the annuity or sum periodically payable, 6d.
(3.) Being a grant or contract for pajonent of a
superannuation 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 £6, and also for any fractional part of
£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 officers, for or in respect of
any of the duties of excise or customs, or for pre_J