Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1897-1898

STAMP DUTIES.
103
sory note or bill of exchange) making redeemable or
qualifying a duly stamped transfer intended as a
security of any registered stock or marketable security,
shall be deemed to be an agreement, and shall be
charged with duty of 6d. accordingly.
Release or discharge of such instrument not charge-
iible with ad valorem duty. — § 23.
Allot jiBNT. See Letter of Allotsiejit.
Annuity, Conveyance in Consideration of : See
Conveyance on Sale. Purchase of : See Con-
veyance ON Sale. Creation of, by way of
security : See Mortgage, &c. Instruments re-
lating to, upon any other occasion: See Bond,
Covenant, &c.
Appointment of a new Trustee, and Appointment
in execution of a power of any property, or of any
use, share, or interest in any property, by any
instrument not being a will, - - - 10s.
Appointment of a Gamekeeper, - - 10s.
Appraisejient or Valuation of any property, or
of any interest therein, or of the annual value
thereof, or of any dilapidations, or of any repairs
wanted, or of the materials and labour used or
to be used in any building, or of an artificers
work whatsoever, where amount does not ex-
ceed £5, - - - - -£0 03
Exceeding £5 and not exceeding £10, - 6
"10 "
" 20 "
" 40 "
60 "
" 100 "
" 200 "
" 500
Exemptions. — (1.) Made for, and for the informa-
tion of, one party only, and not being in any manner
obligatory as between parties either by agreement or
operation of law.
(2.) Made in pursuance of the order of any Court
of Admiralty, or of any Court of Appeal from a
judgment of any Court of Admiralty.
(3.) Made for the information of an executor or
other person required to record an inventory in a
Sheriff Court of the estate of a deceased person.
(4.) Appraisement or valuation for the purpose of
Eegacy, or succession, or account duty.
Apprenticeship, instrament of, - 2s, 6d.
Exemption. — For poor child at the sole charge of
parish or public charity.
Articles of Clerkship whereby any person first
becomes bound to serve as a clerk in order to his
admission as a law agent to practise before the
Court of Session, or as a writer to the signet,
£60; as a law agent to practise before a sheriff
court, ------ 2s. 6d.
Articles of Clerkship, whereby any person, hav-
ing been before bound by duly stamped articles to
serve as a clerk in order to his admission in any of
the courts aforesaid, and not having completed his
service so as to be entitled to such admission, be-
comes bound afresh for the same purpose where
duty upon the previous articles was 2s. 6d., 2s. 6d.
In any other case, - _ _ _ lOs.
Assignment or Assignation. See Mortgage,
&c. , and Conveyance.
Assumption, Deed of. See Deed.
Assurance. See Policy.
Attorney. See Letter of Attorney.
20,
-
1

30,
-
1
6
40,
-
2

60,
-
2
6
100,
-
5

200,
-
10

500,
-
15

-
- 1


Award or Decreet-Arbitral in any case in which
an amount or value is the matter in dispute —
Where no amount is awarded, or the amount or
value awarded does not exceed £5, - £0 3
Exceeding £5, not exceeding £10, - 6
10, " 20, - 1
" 20, " 30, - 1 6
" . 30, " 40, - 2
" 40, « 50, - 2 6
« 50, " 100, - 5
■ " 100, " 200, - 10
" 200, " 500, - 15
" 500, " 750, - 1
" 750, " 1000, - 1 5
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, - - Os. 5d.
Exceeding £1, not exceeding £2, - Os. lOd.
2, " 5, - Is. 3d.
" 5, " 10, - Is. 9d.
" 10, " 20, - 2s. Od.
" 20, " 30, - 3s. 0<L
" 30, " 50, - 5s. Od.
" 50, " 100, - 8s. 6d.
Bill op Exchange — Payable on demand or at sight
or on presentation, - _ _ _ l(J.
Bill of Exchange of any other kind whatsoever
{except a bank note) and Promissory Note of
any kind whatsoever (except a bank 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. 3d.
" 25, " 50, - Os. 6d.
" 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 Kingdom, not payable 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.