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

17G
STAMP DUTIES.
By 3 aiul 4 Gul. IV. c. 69, § 3, the directions,
clauses, matters, tilings, powers, and authorities in
10 Geo. IV. c. 50, relating to the selling, leasing,
■exchanging, and general administration of the Land
Eevenues of the Crown in England, and all the
jiowers, 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
Porests 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 apphcable.
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).
Instrujiie?iis for wldcJi Adhesice Stamps may le
used, and 2)erson by whom to be cancelled, tj-c., also
inode of 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
find deduct duty from sum in 'paying, § 38 (2);
but not to relieve person who may have incurred
penalty, § ih. (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 fide
holder a stamp is on it and cancelled, it shall be
deemed duly cancelled, although not affixed and
cancelled by proper person.
(J.) If a stamp shall be on it and not duly cancelled,
hona fide holder may cancel it, and it shall be
deemed duly stamped.
Person not relieved of penalty incuiTed by him for
not cancelling adhesive stamp.
Chahtek-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 6d.'and upwards ap-
propriated to Contract Notes, § 52 (3, 4).
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
counterpart-s 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 fine
of £5 (§ 78).
Letter or Power of Attorney, liable to duty
of Id.
Cancellation by person who executes, § 80 (2).
Letter of Eenusciatiox, cancellation by person
who executes (§ 79).
Marketable Secdrity, transferable by de-
livery, and Share Certificate, Foreign or
Colonial. — Duties to be denoted by adhesive
stamps appropriated by words and figures on the
face thereof to such duties and to each )'ear, § 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 bv whom first executed
(§ 80, 2).
R eceipt. — 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 notice of 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 be deemed duly stamped
with an adhesive stamp unless the person required
by law to cancel such adhesive stamp cancels the
same by wTiting on or across the stamp his name
or 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 neglect or refusal, £10. — (3.) Every
person who, being required by law to cancel an ad-
hesive stamp, neglects or refuses duly and effectually
to do so in manner aforesaid, shall incur a fine of £10.
Penalty for frauds in relation to adhesive stamjjs ,
or to any duty, £50 (§ 9, 1). — Any person who —
(«.) Fraudulently removes or causes to be removed
from any instrument 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
(5.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters any in-
strument 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. The
expression instrument in this section to include any
post letter as defined by Post Office Protection Act,
1884, and the cover of any post letter.