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

104
STAMP DUTIES.
(8.) Bill drawn (acuorcling 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 nny pay or allowance of the army
or auxiliary forces, or for any other expenditure con-
]icctcd therewith.
(!).) Draft or order di-awn upon any banker in the
United Kinn;doin 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
.nnd 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 cfTccts to bo exported or carried coastwise, 6d.
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock.
Sec MouTQAGE &c., and Mauketable Skcu-
RITY.
Bond in relation to any annuity upon tho origin.al
creation and sale thereof. See Conveyanck 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 w.ay of sale or security, and except a
superannuation annuity), or for any sum or sums of
money at stated ijcriods, not being interest for any
principal sum secured by a duly 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,
tho 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 indeliuite period —
For every £5, and also for any fractional part of
£5, of the annuity or sum periodically p.ay.ible, 2s. 6d.
(2.) Being a collateral or auxiliary or additional
or substituted security for any of the above-mentioned
purposes where tho principal or primary instrument
is duly stamped :
Where the total amount to be ultimately payable
can be ascertained, tho 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
£5, of the annuity or sum periodically payable, 6d.
(.".) Being a grant or contract for payment 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 £5, and also for any frnctional part of
£5, of the annuity, ----- 6d.
Bond given pursuant to tho directions of any Act,
or of the Connnissioners or the Connnissioncrs of
Customs or any of their officers, for or in respect of
any of tho 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, - - - - 5s.
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, chiW,
father, mother, brother, or sister, of any common sea-
man, marine, or soldier, dying in the service of Her
Majesty.
(2.) Bond given by any person where the estato]
to be administered does not exceed £100 in value.
Bond of any kind whatsoever not specifically:
charged —
Where the amount limited to be recoverable doesi
not exceed £300, the same ad valorem duty as aj
bond for the amount limited. See Mortgage.
In any other'caso, - _ _ _ iQsJ
Bond, accompanied with deposit of title-deeds, fcrj
making a mortgage, wadset, or other security on;
any estate or property therein comprised. See
Mortgage, &c.
Bond, Declaration, or other Deed or Writino
for making redeemable any disposition, assignation,
or tack, apparently absolute, but inten<led only as
a security. See Agreement as to Mortgage,
and Mortgage, &c.
Building Societies, exemption in favour of, see
p. 111.
Capital. See Companies.
Certificate to be taken out yearly by cveiy person
admitted or enrolled as a law agent, writer to the
signet, or notary public :
If such person practises or carries on his business
within the city or shire of Edinburgh, and if admitted,
&c., for three years or upwards, - - - ££>
If not so long .admitted, &c., - - £4 10s,
If business carried on beyond above-mentioned
limits, and if admitted, &c., for three years or up-
wards, ----_-_ £5
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, ------ 4«.
Certificate of Registration of alkali works,
annu.al £6. (44 .and 46 Vict. c. 37, § 11.)
Certificate of Ricgistratiost of sulphuric acid
works and other works, ,as in schedule to Act,
annual £3. (44 and 45 Vict. c. 37, § 11.)
Charter, Feu. See Fku-Contract.
Charter of Novodamus, - _ - fig.
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 conMat, 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 Markktarle Security.
Commission to any officer in the army, or in the
corps of Royal Marines, - - - £1 10s.
To any oflicer in the navy, - - 5s
I.