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

STAMP DUTIES.
107
franchise, liberty, or privilege, or of any lands,
office, or other thing whatsoever, - - £5.
Extract. See Copy or Extract.
Factoey, in the nature of a letter or power of
attorney in Scotland. See Letter or Power
OP Attorney.
Faculty to act as a Notary Public, - £20.
Feu-Contract and Fec-Charter. See Con-
veyance ON Sale. Duty on total amount which
will or may, according to the terms of sale, be
payable during twenty years after date of instru-
ment.
Foreign Security and Foreign or Colonial
Share Certificate. See Marketable Secu-
rity.
Further Charge or Further Security. See
Mortgage, &c.
Gift. — Grant. See Crown.
Grant or Letters Patent under the Great Seal
or wafer Great Seal of the United Kingdom, or
under the Seal kept and used in Scotland in place
of the Great Seal formerly used there —
Of the honour or dignity of a duke, £350 ; of a
marquess, £300 ; of an earl, £250 ; of a viscount,
£200 ; of a baron, £150 ; of a baronet, £100.
Of any franchise, liberty, or privilege to any person
or body politic or corporate, - - - £30.
Grant or Warrant of Precedence to take rank
among nobility, under the sign manual of Her
Majesty, ----- £100.
Grant or License under the sign manual to take
and use a surname and arms, or a surname only —
In compliance with the injunctions of any will or
settlement, ------ £50.
Upon any voluntary application, - - £10.
Grant of arms or armorial ensigns only, under the
sign manual, or by King of Arms, - £10.
GRjVnt of the custody of the person or estate of a
lunatic, ------ £2
Heritable Bond. See Mortgage, &c.
Insurance. See Policy.
Joint Stock Companies. — Memorandum of
Association and Articles of Association
liable to deed duty of 10s.— 25 and 26 Vict. c. 39,
§§ 11 and 16.
Lease or Tack —
(1.) For any definite term not exceeding a year :
Of any dwelling-house or part of a dwelling-house,
at a rent not exceeding the rate of £10 per annum, Id.
(2.) For any definite term less than a year:
(a.) Of any furnished dwelling-house or apartments
where the rent for such terms exceeds £25, 2s. 6d.
(6.) Of any lands, tenements, or heritable subjects,
except or otherwise than as aforesaid, the same duty
as a lease for a year at the rent reserved for the
definite term.
(3.) For any other definite term or for any in-
definite term —
Of any lands, tenements, or heritable subjects —
Where the consideration, or any part of the con-
sideration, moving either to the lessor or to any other
person, consists of any money, stock, or security :
In respect of such consideration, the same duty
as a conveyance on a sale for the same consideration.
Where the consideration or any part of the con-
sideration is any rent :
In respect of such consideration — If the rent,
whether reserved as a yearly rent or otherwise, is at
a rate or average rate :
Not exceeding £5
Above £5 and not ab. 10
" 10 " 15
" 15 " 20
" 20 " 25
" 25 " 50
" 50 " 75
" 75 " 100
Where the same shall
exceed £100, then for
every £50, and for
any frac. part of £50
*
t
s. d.
£ s. d.
6
3
1
6
1 6
9
2
12
2 6
15
5
1 10
7 6
2 5
10
3
5
1 10
£ s. d.
6
12
18
14
1 10
3
4 10
6
3
• TeiTn not exceeding 35 years or indefinite.
t Above 35, but not above 100 years.
X Exceeding 100 years.
(4.) Of any other kind whatsoever not hereinbefore
described, ------ 10s.
Letter op Allotment or Letter op Renuncia-
tion, or any other document having the effect of a
letter of allotment :
(1.) Of any share of any company or proposed
company, ------ Id.
(2.) In respect of any loan raised, or proposed to
be raised, by any company or proposed company, or
by any municipal body or corporation, - Id.
(3.) Issued or delivered in the United liingdom,
of any share of any foreign or colonial company or
proposed company, or in respect of any loan raised or
proposed to be raised by or on behalf of any foreign
or colonial state, government, or municipal body,
coi-poration, or company, _ _ - id.
And Scrip Certificate, Scrip, or other document :
(1.) Entitling any person to become the proprietor
of any share of any company or proposed company. Id.
(2.) Issued or delivered in the United Kingdom,
and entitling ai-y person to become the proprietor of
any share of any foreign or colonial company or pro-
posed company, _ - _ - _ id.
(3.) Denoting, or intended to denote, the right of
any person as a subscriber in respect of any loan
raised or proposed to be raised by any companyjor
proposed company, or by any municipal body or cor-
poration, ------ Id.
(4.) Issued or delivered in the United Kingdom,
and denoting, or intended to denote, the right of any
person as a subscriber in respect of any loan raised
or proposed to be raised by, or on behalf of, any
foreign or colonial state, government, municipal body,
corporation, or corapanj^, - - - - Id.
Letter of Credit. See Bill of Exchange.
Letter or Power of Attorney, and Commission,
Factory, Mandate, or other instrument in the
nature thereof :
(1.) For the sole purpose of appointing or autho-
rizing a proxy to vote at any one meeting at which
votes may be given by proxy, whether the number of
persons named in such instrument be one or more, Id.
(2.) By any petty officer, seaman, marine, or sol-
dier serving as a marine, or his representatives, for
receiving prize-money or wages, - - - Is.
(3.) For the receipt of the dividends or interest of
any stock :
Where made for the receipt of one payment only, Is.
In any other case, - - - - 6s.