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STAMP DUTIES.
105
Exemption. — Commissiou to any officer of militia,
3<'onianry, or volunteers.
OojiMissioN OF Lunacy, - - - 6s.
Commission to act .is a notary public, - £20.
Commission. See Letter or Power of At-
rOUNKY.
Companies (Limited Liahility). — Memorandum
of Association and Articles of Association. See
Deed.
Companies (Limited Liability undeii tiik Coji-
I'ANiES Acts). — Statement of amount wliicli is to
form the nominal share capital of any company to
iic registered with limited liability shall be dc-
iivcred to Registrar of Joint Stock Companies,
and statement of .amount of any increase of regis-
tered capital of any company, registered or to be
registered with limited liability, shall be delivered
to said Registrar. Such statement to be charged
with, for every XlOO and fraction of £100 over
any multiple of £100 of amount of such capital
or increase of capital, 2s. — § 112.
i<!3oMPANiKS (Limited Liability otiiekwise than
under the Companies Acts). — Statement of
amount of nominal share capital of any corporation
or company, where by Letters Patent or any Act
liability of shareholders is limited otherwise than
hy registration with limited liability under the law
in that behalf, to be delivered to Commissioners
of Inland Revenue within one month after date
of Letters Patent or passing of Act; and State-
ment of increase of amount of nominal share capital
of any corporation or company, existing or to be
^lereafter formed, authorized by Letters Patent or
Act, to bo delivered to said Commissioners within
like period. Such statement to be charged with,
for every £100 and fraction of £100 over any
multiple of £100 of amount of capital or increase
of capital, 2s. — § 113.
Constat of Letters Patent. See Exemplification.
■Contract. See Agreement.
"Contract Note for or relating to the sale or pur-
chase of any stock or marketable security of the
value of £5 and under £100, - - - Id.
£100 or upwards, ----- is.
Gonveyance or Transfer, whether on sale or
otlierwise : —
(1.) Of .any stock of the Bank of England, 7s. 9d.
(2.) Of any stock of the Government of Canada,
jiflscribed in books kept in United Kingdom, or of any
colonial stock to which the Colonial Stock Act, 1877,
■.ippiies, for every £100, and also for any fractional
f.aiL of £100, of the nominal amount transferred,
..\^. Gd.
Composition for stamp duty on transfers of such
.;C:niadian or Colonial Stocks, § 114. — Government
'of Canada or other colony shall compound for stamp
Awiy on transfers of any such stock by paying Is. 3d.
|for every £10, and any fraction of £10 of nominal
iamount of stock inscribed in name of each holder
'at date of composition. And, in addition, when
oeiiod for redemption, &c., exceeds CO but is under
^100 years from that date, 3d. for each £10 and frac-
ion; when period exceeds 100 years, or is indefinite,
Gd. Transfers of stock compounded for exempt.
Conveyance or Tuansfek on s.ale of any property
(except such stock as aforesaid), where the amount
j or value of the consideration for the sale does not
I •exceed- - - - - £6 £0 6
Ssceeding £5 and not exceeding 10 10
Exceeding £10 and not exceeding
£15
£0
1
C
t(
15
11
20
2
((
20
i(
26
2
6
u
25
ic
50
5
n
50
<t
76
7
6
u
75
u
100
10
"
100
11
125
12
G
"
125
i<
150
15
It
150
11
175
17
«
t(
175
11
200
"
2C'0
11
225
2
6
((
225
II
.250
3
"
250
II
275
7
G
11
275
"
300
10
«
300, for
every
£50, .and also
for any
fractional
p.art of £50, of
such
amount
or value,
-
-
-
5
Composition for stamp duty by County Councils,
Corporations, and Companies, § 115. — (1.) Any
County Council, corporation, or company, may enter
into agreement with Commissioners, if Commissioners
in their discretion think proper, for delivery of an
.account showing nomin.al amount of stock and funded,
debt, or amount paid up, and immediately thereafter
an .account shall bo delivered and a like account h.alf-
yearly in each year. (2.) Agreement to specify officer
by whom accounts aio to be delivered. (3.) There
shall be chai-ged on aggregate amount in every half-
yearly account for every £100 and fraction thereof,
Gd. Transfers of such stock and funded debt, and
share warrants or stock certificates relating thereto,
exempt. (4.) Duty not paid on delivery of account
to be a debt to Her Majesty. (5.) In case of wilful
neglect to deliver account, or pay the duty, County
Council, &c., liable to pay 10 per cent, on duty, and
a like sum monthly after first month while neglect
continues. (6.) Where agreement entered into, County
Council, &c., may, in addition to fee for registration,
require payment of an amount not exceeding .amount
of duty payable if no agreement h.as been entered
into. Second Schedule, First Part. (1.) Account
to bo in such form and contain such p.articulars as
Commissioners require. (2.) Every .account to be a
full and true .account of stock and funded debt ex-
isting at delivery of account, and of amount in respect
whereof p.ayment has been made if whole sums in re-
spect thereof have not been paid. (3.) In case of
company or corporation formed within United King-
dom having register abroad, .account not to include
stock or funded debt for time being registered abroad.
(4.) In case of colonial or foreign company or cor-
poration having register in United Kingdom, only
stock or funded debt registered therein to be entered
in account. (5.) When first h.alf- yearly account de-
livered between two half-yearly days, duty to bo
charged on proportion of period, ((i.) Accounts to
be delivered to Commissioners within seven days
before 1st February and 1st August in e.ach year.
(7.) Duty to be paid on delivery of account.
Transfer of share registered in Colonial Register
under Companies (Colonial Registers) Act, 1883.
Such to be deemed transfer of property situated out
of United Kingdom, and, unless executed in United
Kingdom, to be exempt from British stamp duty. —
4G and 47 Vict. c. 30, § 3 (7) («).
Contract or Agreement for sale, under certain
exceptions, liable to this duty.
d2
105
Exemption. — Commissiou to any officer of militia,
3<'onianry, or volunteers.
OojiMissioN OF Lunacy, - - - 6s.
Commission to act .is a notary public, - £20.
Commission. See Letter or Power of At-
rOUNKY.
Companies (Limited Liahility). — Memorandum
of Association and Articles of Association. See
Deed.
Companies (Limited Liability undeii tiik Coji-
I'ANiES Acts). — Statement of amount wliicli is to
form the nominal share capital of any company to
iic registered with limited liability shall be dc-
iivcred to Registrar of Joint Stock Companies,
and statement of .amount of any increase of regis-
tered capital of any company, registered or to be
registered with limited liability, shall be delivered
to said Registrar. Such statement to be charged
with, for every XlOO and fraction of £100 over
any multiple of £100 of amount of such capital
or increase of capital, 2s. — § 112.
i<!3oMPANiKS (Limited Liability otiiekwise than
under the Companies Acts). — Statement of
amount of nominal share capital of any corporation
or company, where by Letters Patent or any Act
liability of shareholders is limited otherwise than
hy registration with limited liability under the law
in that behalf, to be delivered to Commissioners
of Inland Revenue within one month after date
of Letters Patent or passing of Act; and State-
ment of increase of amount of nominal share capital
of any corporation or company, existing or to be
^lereafter formed, authorized by Letters Patent or
Act, to bo delivered to said Commissioners within
like period. Such statement to be charged with,
for every £100 and fraction of £100 over any
multiple of £100 of amount of capital or increase
of capital, 2s. — § 113.
Constat of Letters Patent. See Exemplification.
■Contract. See Agreement.
"Contract Note for or relating to the sale or pur-
chase of any stock or marketable security of the
value of £5 and under £100, - - - Id.
£100 or upwards, ----- is.
Gonveyance or Transfer, whether on sale or
otlierwise : —
(1.) Of .any stock of the Bank of England, 7s. 9d.
(2.) Of any stock of the Government of Canada,
jiflscribed in books kept in United Kingdom, or of any
colonial stock to which the Colonial Stock Act, 1877,
■.ippiies, for every £100, and also for any fractional
f.aiL of £100, of the nominal amount transferred,
..\^. Gd.
Composition for stamp duty on transfers of such
.;C:niadian or Colonial Stocks, § 114. — Government
'of Canada or other colony shall compound for stamp
Awiy on transfers of any such stock by paying Is. 3d.
|for every £10, and any fraction of £10 of nominal
iamount of stock inscribed in name of each holder
'at date of composition. And, in addition, when
oeiiod for redemption, &c., exceeds CO but is under
^100 years from that date, 3d. for each £10 and frac-
ion; when period exceeds 100 years, or is indefinite,
Gd. Transfers of stock compounded for exempt.
Conveyance or Tuansfek on s.ale of any property
(except such stock as aforesaid), where the amount
j or value of the consideration for the sale does not
I •exceed- - - - - £6 £0 6
Ssceeding £5 and not exceeding 10 10
Exceeding £10 and not exceeding
£15
£0
1
C
t(
15
11
20
2
((
20
i(
26
2
6
u
25
ic
50
5
n
50
<t
76
7
6
u
75
u
100
10
"
100
11
125
12
G
"
125
i<
150
15
It
150
11
175
17
«
t(
175
11
200
"
2C'0
11
225
2
6
((
225
II
.250
3
"
250
II
275
7
G
11
275
"
300
10
«
300, for
every
£50, .and also
for any
fractional
p.art of £50, of
such
amount
or value,
-
-
-
5
Composition for stamp duty by County Councils,
Corporations, and Companies, § 115. — (1.) Any
County Council, corporation, or company, may enter
into agreement with Commissioners, if Commissioners
in their discretion think proper, for delivery of an
.account showing nomin.al amount of stock and funded,
debt, or amount paid up, and immediately thereafter
an .account shall bo delivered and a like account h.alf-
yearly in each year. (2.) Agreement to specify officer
by whom accounts aio to be delivered. (3.) There
shall be chai-ged on aggregate amount in every half-
yearly account for every £100 and fraction thereof,
Gd. Transfers of such stock and funded debt, and
share warrants or stock certificates relating thereto,
exempt. (4.) Duty not paid on delivery of account
to be a debt to Her Majesty. (5.) In case of wilful
neglect to deliver account, or pay the duty, County
Council, &c., liable to pay 10 per cent, on duty, and
a like sum monthly after first month while neglect
continues. (6.) Where agreement entered into, County
Council, &c., may, in addition to fee for registration,
require payment of an amount not exceeding .amount
of duty payable if no agreement h.as been entered
into. Second Schedule, First Part. (1.) Account
to bo in such form and contain such p.articulars as
Commissioners require. (2.) Every .account to be a
full and true .account of stock and funded debt ex-
isting at delivery of account, and of amount in respect
whereof p.ayment has been made if whole sums in re-
spect thereof have not been paid. (3.) In case of
company or corporation formed within United King-
dom having register abroad, .account not to include
stock or funded debt for time being registered abroad.
(4.) In case of colonial or foreign company or cor-
poration having register in United Kingdom, only
stock or funded debt registered therein to be entered
in account. (5.) When first h.alf- yearly account de-
livered between two half-yearly days, duty to bo
charged on proportion of period, ((i.) Accounts to
be delivered to Commissioners within seven days
before 1st February and 1st August in e.ach year.
(7.) Duty to be paid on delivery of account.
Transfer of share registered in Colonial Register
under Companies (Colonial Registers) Act, 1883.
Such to be deemed transfer of property situated out
of United Kingdom, and, unless executed in United
Kingdom, to be exempt from British stamp duty. —
4G and 47 Vict. c. 30, § 3 (7) («).
Contract or Agreement for sale, under certain
exceptions, liable to this duty.
d2
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Scottish Post Office Directories > Towns > Glasgow > Post-Office annual Glasgow directory > 1897-1898 > (1509) |
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Permanent URL | https://digital.nls.uk/85341465 |
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Description | Directories of individual Scottish towns and their suburbs. |
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Description | Around 700 Scottish directories published annually by the Post Office or private publishers between 1773 and 1911. Most of Scotland covered, with a focus on Edinburgh, Glasgow, Dundee and Aberdeen. Most volumes include a general directory (A-Z by surname), street directory (A-Z by street) and trade directory (A-Z by trade). |
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