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

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STMIP DUTIES.
of the shareholders, or members or contributors to
the funds of any society or institution, - Id.
Wadset. See Mortgage, &c.
Warrant fok Goods, 3d.
Exemptions. — (1.) Any document or writing given
by an inland carrier acknowledging the receipt of
goods conveyed by such carrier. (2.) A weight note
issued together with a duly stamped wan-ant, and
relating solely to the same goods, &c.
Warrant under the sign manual of Her Majesty, 10s.
Works. Alkali, sulphuric acid, &c. See Certifi-
cate.
Writ — (1.) Of Achnoicledgment under " The Regis-
tration of Leases (Scotland) Act, 1857," - 5s.
(2.) Of Acknowledgment by any person infeft in
lands in favour of the heir or dispouee of a creditor
fully vested in right of an heritable secui'ity consti-
tuted by infeftment, - - - - 5s.
(3.) Of Resignation and Chre Constat., os.
Charter, precept, or other writ by progress, as a
title to land, is abolished; but charters of novodamus,
or precepts or writs from Chancery, or dare constat,
or writs of acknowledgment, are excepted. — 37 and
38 Vict. c. 94, § 4.
GENERAL EXEMPTIONS FROM ALL STAMP
DUTIES.
(1.) Transfers of shares in Government or Parlia-
mentary stocks or funds.
(2.) Instruments for the sale, transfer, or other
disposition, either absolutely or by way of mortgage,
or otherwise, of any ship, or vessel, or any part, interest,
share, or property of or in any ship or vessel.
(3.) Instruments of apprenticeship, bonds, con-
tracts and agreements entered into in the United
Kjngdom for or relating to the service in any of Her
Majesty's colonies or possessions abroad of any person
as an artificer, clerk, domestic servant, handicrafts-
man, mechanic, gardener, servant in husbandry, or
labourer.
(4.) Testaments, testamentary instraments, and
dispositions mortis causa in Scotland.
(5.) Instruments made by. to, or with the Com-
missioners of Works, for any of the purposes of the
Act 15 and 16 Vict. c. 28.
The following are General Exempiiions contained
in certain Acts not otherwise relating to Stamp
Duties.
Bankrupt Act. — All conveyances, assignations, in-
struments, discharges, writings, or deeds relating
solely to the estate belonging to any bankrupt,
against whom sequestration has been awarded, and
which estate after the execution of such conveyances,
&c., shall be and remain the property of such
bankrupt for the benefit of his creditors or their
trustee ; and all discharges to the bankrupt, and
all deeds, assignations, and instruments or writing
for re-investing the said bankrupt in the estate,
and all powers of attorney, commissions, factories,
oaths, affidavits, articles of roup or sale, submis-
sions, decreets-arbitral, and all other instruments
and writings whatsoever relating solely to the bank-
rupt estate, and all other deeds or writings forming
part of the proceedings ordered under the seques-
tration.— (19 and 20 Vict. c. 79, § 184).
Note. — This exemption comprehends — (1.) All con-
r«yances for investing the trustee or bankrupt with
the estate for behoof of the creditors. (2.) Discharges
to the bankrupt, and all deeds, &c., for re-investing
him with the estate. (3.) Powers of attorney, articles
of roup, &c., relating to the bankrupt estate. A
trustee was not exempt from the draft duty granted
by 21 Vict. c. 20.
Barracks. — Secretary of State for War authorized
to acquire lands for building barracks, and other-
wise localising the military force, by Act 35 and
36 Vict. c. 68. Contracts, conveyances, and other
documents, in pursuance of, or with a view to
carrying into effect the pui^poses of the Act, exempted
(§ 12). Like exemption, under 53 and 54 Vict. c.
23, § 11, Barracks Act, 1890.
Board of Thade. — Slanagement of foreshores trans-
ferred to, § 77 of 10 Geo. IV. c. 60, giving exemp-
tion from stamp duty made applicable. — (29 and
30 Vict. c. 62, §7).
Book. — Assignment of Copyright of, at Stationers
Hall.— (5 and 6 Vict. c. 45, § 13).
Building Societies. — Rules and copies thereof —
power of attorney by trustee for transfer of shares
in public funds standing in his name — receipt for
dividend on public stock or interest of exchequer
bills— receipt for money deposited or received from
funds — transfers of shares — bonds or other security
to be given to or on account of or by the society —
draft or order — appointment of agent, or revoca-
tion of such appointment — any instrument or docu-
ment in pursuance of Act. The exemption not to
extend to mortgages — (37 and 38 Vict. c. 42, § 41).
As to subsisting societies, see ib., § 7. This Act
came into effect on 2nd November, 1874, and
repeals 6 and 7 Will. IV., c. 32, except as regards
subsisting societies certified under 6 and 7 Will.
IV., c. 32, and not incorporated under 37 and 38
Vict. c. 42. By 54 and 55 Vict. c. 39, § 89, the
exemption under 6 and 7 Will. IV. c. 32, shall
not extend to a mortgage made after 31st July,
1868, except a mortgage by a member to a society
for a sum not exceeding £500.
Cattle, &c.. Diseases. — Appointments, certificates,
declarations, and licenses under 11 and 12 Vict. c.
107, or 29 Vict. c. 15, § 9 (1866).
Contagious Diseases (Animals).- — Appointment,
certificate, declaration, license, or thing under the
Act, or any order or regulation made thereunder. —
(41 and 42 Vict. e. 74", § 56).
Cessio Act. — No stamp duty in respect of any dis-
position which a debtor shall be ordained to execute
in terms of the Act (^Cessio Bonoricni) 6 and 7
Will. IV. c. 56. Like exemption in 43 and 44
Vict. c. 34, § 11.
Church. — Conveyances or assurances in favour of
the commissioners under the Act, and leases granted
under the powers of the Act for building additional
places of worship in Highlands and Islands of Scot-
land.— (5 Geo. IV. c. 90, § 10).
Drainage. — Bond or other security granted to the
Inclosure Commissioners — certificate or other in-
strument under Act 9 and 10 Vict. c. 101. —
(See § 47).
East India Company. — Composition and agreement
for payment of an annual sum in lieu of stamp
■ duties on their bonds. — (5 and 6 Will. IV. c. 64,
§ 4 ; 24 and 25 Vict. c. 25, § 12 ; and see 40 and
41 Vict. c. 51, § 14).