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

STAMP DUTIES.
109
Mutual Disposition. See Exchange.
NoTAKiAL Act of any kind whatsoever (except a
protest of a bill of exchange or promissory note,
or any notarial instrument to be expeded and
recorded in any register of sasines), Is. And see
Protest and Seisin.
Notarial Instrument to be expeded and recorded
in any register of sasines. (See Seisin). - 5s.
Order for the payment of money. See Bill of
Exchange.
Partition or Division. See Exchange.
Passport, ------ 6d.
Patent Medicine. — Price not exceeding Is., l|d. ;
not exceeding 2s. 6d., 3d. ; not exceeding 4s., 6d.;
not exceeding 10s., Is.; not exceeding 20s., 2s., &c.
Playing Cards. — For and in respect of every pack
made fit for sale or use in the United Kingdom
(25 Vict. c. 23), - - _ - 3d.
Policy of Sea Insurance.
(1.) Where the premium or consideration does not
exceed the rate of 2s. 6d. per centum of sum in-
sured, ------- Id,
(2.) In any other case —
(a.) For or upon any voyage — in respect of
every £100, and fractional part of £100, thereby
insured, --_-__ sd.
(6.) For time —
For every £100, and any fractional part of £100,
thereby insured —
For any time not exceeding six months, - 3d.
Exceeding six months, and not exceeding twelve
months, ------ 6d,
Policy of Life Insurance.
Where the sum insured does not exceed £10, Id.
Exceeding £10 but does not exceed £25,- 3d,
Exceeding £ib but does not exceed £500 :
For every £50, and fractional part of £50,
Exceeding £500 but does not exceed £1000 :
For every £100, and fractional part of £100, Is.
Exceeds £1000:
For every £1000, and fractional part of £1000, 10s.
Policy of Insurance against accident, and policy
of insurance for any payment agreed to be made
during the sickness of any person, or his incapacity
from personal injury, or by way of indemnity
against loss or damage of or to any property, Id.
Policy or Bond for superannuation annuity. See
Bond, &c. (3.)
Power of Attorney. See Letter of Attorney.
Precept of Clare Constat to give seisin of lands
or other heritable subjects, - - - 5s.
Procuration, deed or other instimment of, 10s.
Promissory Note. See Bank Note, and Bill
of Exchange.
Protest of any bill of exchange or promissory note :
Where the duty on the Bill or note does not exceed
Is., the same duty as the bill or note.
In any other case, _ - - _ if.
Proxy. See Letter or Power of Attorney.
Queen — Instruments relating to private property of,
liable to same duties as instruments relating to
property of subjects, § 119.
Receipt given for, or upon payment of, money
amounting to £2 or upwards, - - Id.
Exemptions. — (1.) Receipt given for money de-
posited in any bank, or with any banker, to be
accounted for and expressed to be received of the
person to whom the same is to be accounted for.
(2.) Acknowledgment by any banker of the receipt
6d.
of any bill of exchange or promissory note for the
purpose of being presented for acceptance or pay-
ment.
(3.) Receipt given for or upon the payment of any
parliamentary taxes or duties, or of money to or for
the use of Her Majesty.
(4.) Receipt given by an officer of a public depart-
ment of the State for money paid by way of imprest
or advance, or in adjustment of an account where he
derives no personal benefit therefrom.
(5.) Receipt given by any agent for money im-
prested to him on account of the pay of the army.
(6.) Receipt given by any officer, seaman, marine,
or soldier, or his representatives, for or on account
of any wages, pay, or pension, due from the Admiralty
or Army Pay Office.
(7.) Receipt given for any principal money or in-
terest due on an exchequer bill.
(8.) Receipt written upon a bill of exchange or
promissory note duly stamped, or upon a bill drawn
by any person under the authority of the admiralty,
upon and payable by the Accountant General of the
Navy.
(9.) Receipt given upon any bill or note of the
governor and company of the Bank of England or
the Bank of Ireland.
(10.) Receipt given for the consideration money
for the purchase of the stocks of Government, &c.,
or of India, or of Bank of England or Bank of Ire-
land, or for any dividend paid on same respectively.
(11.) Receipt endorsed or otherwise written upon
or contained in any instrument liable to stamp duty,
and duly stamped, acknowledging the receipt of the
consideration money therein expressed, or the receipt
of any principal money, interest, or annuity thereby
secured or therein mentioned.
(12.) Receipt given for drawback or bounty upon
the exportation of any goods or merchandise from the
United Kingdom.
(13.) Receipt given for the return of any duty of
customs upon a certificate of over entry.
Reconveyance, Release, or Renunciation of
any security. See Mortgage, &c. (5.)
Release or Renunciation of any property, or of
any right or interest on any property —
Upon a sale. See Conveyance on Sale.
By way of Security. See Mortgage, &c. (5.)
In any other case, - - - - 10s
Renunciation. See Reconveyance, Release.
Renunciation, Letter of. See Letter of
Allotment.
Resignation. — Principal or original instrument of
resignation, or service of cognitioa of heirs, or
charter or seisin of any houses, lands, or other
heritable subjects holding burgage, or of burgage
tenure, - - - - - - 5 s.
After the 1st October, 1874, by the Act 37 and
38 Vict. c. 94, § 25, the distinction was abolished be-
tween estates in land held burgage and estates in
land held fen, in so far as regards the conveyance
relating thereto, or the completion of titles, or any
of the matters or things to which the provisions of
the said Act relate. See note also under Writ.
Revocation of any use or trust of any property
by any writing, not being a will, - - 10s.
Scrip Certificate or Scrip. See Letter of
Allotment.
Security. See Marketable Security and
Mortgage, &c.