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

112
STAMP DUTIES.
Salvage. — Bonds, statements, agreements, and other
documents executed in pursuance of 16 and 17
Vict. c. 131, relative to salvage, if executed out
of the United Kingdom. — (16 and 17 Vict. c.
131, § 51.)
Savings Banks. — Powers of attorney by trustee and
by depositors — receipts for money deposited or by
depositors for money uplifted — drafts or orders —
appointment of agent or revocation of such —
surety, bond, submission to or award order or de-
termination of barrister under Act — any instru-
ment or document required or authorized by Act
26 and 27 Vict. c. 87 (see § 50) — copy register
of births, baptisms, &c.- — certificate, declaration,
or instrument as to purchase of annuity— power
of attorney authorizing the receipt of annuity and
receipt for annuity (16 and 17 Vict. c. 45, § 29).
Inventory Duty. — Depositors not exceeding
^50, inclusive of interest, dying, and if probate,
or letters of administration is not produced, or
if notice in writing of will or intention to take
out letters of administration within one month of
death be not given, and in the latter case, unless
■will proved, or letters of administration taken out
within two months, bank may pay to persons
appearing to be the widow, or entitled to effects,
according to the statute of distribution, or according
to the rules of Savings Banks Act, 26 and 27
Vict. c. 87, § 45. "Persons" and "Probate and
Letters of Administration " in this section to mean
in Scotland next of kin and confirmation (§ 47),
and see 46 and 47 Vict. c. 47, § 3.
Schools. — The conveyance of lands and heritages
for the foundation and endowment of additional
schools in Scotland.- — (1 and 2 Vict. c. 87, § 6).
A majority of two-thirds of trustees of school may
consent to transference of school with site and
house and land to a school board. Transference
may be made by ordinary disposition or other deed
of conveyance. Such disposition or other deed
exempted from stamp duty. — (35 and 36 Vict. c.
62, § 39).
Voting Paper under the Universities Elections
Amendment (Scotland) Act, 1881. — (44 and 45
Vict. c. 40, § 15).
War. — See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement thereon.
(29 and 30 Vict c. 82, § 9).
Woods and Buildings. — Deed, bond, discharge,
receipt, or other instrument by or to the commis-
sioners, for the purposes of the New General Post
Office (Edinburgh) Act.— (21 and 22 Vict. c. 40,
§21).
Woods and Forests (England). — Memorandum,
contract, or agreement and deed, receipt or other
instrument for the sale, purchase, or exchange of
any estates, manors, &c., under the Act — grant,
lease, contract, agreement — appointment of officers
— certificate for gamekeeper — bond by or for re-
ceiver.— (10 Geo. IV. c. 50, § 77.)
By 3 and 4 Gul. IV. c. 69, § 3, the directions,
clauses, matters, things, powers, and authorities in
•. 10 Geo. IV. c. 50, relating to the selling, leasing,
exchanging, and general administration of the Land
Revenues of the Crown in England, and all the
powers, provisions, and authorities given in the said
Act to the Commissioners of Her Majesty's Woods,
shall apply, in so fai- as applicable, as if contained
in the Act 3 and 4 Gul. IV., or as if the Land
Revenues in Scotland had been included in the Act
10 Geo. IV. The Act 14 and 15 Vict. c. 42,
separated the Commissioners of Works and Public
Buildings from the Commissioners of Woods and
Forests and Land Revenues.
By 29 and 30 Vict. c. 62, § 7, the managements
of foreshores is transferred to the Board of Trade,
and § 77 of 10 Geo. IV. c. 60, giving exemption
from stamp duty, is made applicable.
ADHESIVE STAMPS.
Stamp duties and postage duties, not exceeding
2s. 6d., may be denoted by adhesive stamps nf/t
appropriated, if such stamp duties may be legally
denoted by adhesive stamps not appropriated (§ 7).
Instruments for which Adhesive Stamps may he
used, and person by whom to be cancelled, cj'c, also
mode of cancellation.
Agreement — 6d. duty.
Cancellation by person by whom it is first executed
(§ 22).
Bill of Exchange— Fixed duty of a penny on
Cancellation by person who signs it before he de-
livers it out of custody, § 34 (1).
Bill payable on demand. — If presented unstamped.
person to whom presented may affix and cancel
and deduct duty from sum in paying, § 38 (2) .■:
but not to relieve person who may have incurred
penalty, § ib. (3.)
Bills or Notes. — Drawn or made out of United
Kingdom —
Person before he presents bill or note for payment,,
negotiates or pays it, to affix and cancel, § 35 (1).
Provided —
(a.) If at time it comes to hands of bona fide
holder a stamp is on it and cancelled, it shall be
deemed duly cancelled, although not affised and
cancelled by proper person.
(6.) If a stamp shall be on it and not duly cancellei,
bona fide holder may cancel it, and it shall be
deemed duly stamped.
Person not relieved of penalty incurred by bim for
not cancelling adhesive stamp.
Charter-Party. — Cancellation by person by whorri
it is last executed, or by whose execution it is
completed as a binding contract, § 49 (2).
Contract Note. — Cancellation by person by whom
first executed. Stamps at 6d. and upwards ap-
propriated to Contract Notes, § 52 (3, 4).
Certified Copies or Extracts from Registers
of Births, &c. — Cancellation by person signing
before he delivers the same out of his hands (§ 64).
Delivery Orders. — Cancellation by the person by
whom made, § 69 (3).
Lease — (a) Of dwelling-house, definite term not
exceeding a year, rent not exceeding £10.
(6) Of furnished dwelling-house or apartments —
definite term less than a year— and duplicates or
counterparts thereof.
Cancellation by person by whom first executed and
person who executes or prepares such instrument
(except letters or correspondence), and which is not,
at or before execution, duly stamped, to incur fine
of £5 (§ 78).
Letter or Power of Attorney, liable to duty
of Id.
Cancellation by person who executes, § 80 (2),