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

PROPERTY AND INCOME TAX.
117
Brothers and sisters of the predecessor and their
descendants, £4 10s. per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £6 10s. per cent.
Brothers and sisters of a grandfather or grandmotlier
of predecessor and their descendants, £7 10s. per cent.
Any other person, £11 10s. per cent. See 61
Vict. c. 8, § 21 (1).
The husband or wife of the predecessor is not
chargeable witli duty (§ 18), and if the successor's
husband or wife shall be of nearer consanguinity than
the successor, duty is payable according to such
Eiearer relationship (§ 11).
The followiag are also exemptions from the succes-
sion duty : —
1. Successions from the same predecessor, passing
on any death, not amounting in principal value to
£100 (§ 18). 2. Legacies and personal property
charged with legacy duty, in respect of the same
acquisition (ib.')
The duty presumptively payable upon an interest
in expectancy may_^be commuted for a present pay-
ment (§ 41).
Duty on successions in arrear, interest thereon at
the rate of 4 per cent, is payable (31 and 32 Vict. c.
124, § 9).
Liability of purchasers and mortgagees for duty
limited to certain specified periods. Where full and
true account containing all material facts rendered,
liability in certain cases, &c., to cease in six years
from settlement of account. Limitation of liability
for duty where attested copy of document lodged
(52 Vict. c. 7, §§ 12, 13, 14, and 15.)
Note. — Forms of the accounts for Legacy and
Succession Duties may be obtained at the Legacy
Duty OflBce, Edinburgh, and at the offices of dis-
tributors of stamps in the country.
INHABITED HOUSE DUTY.
f (Acts 14 and 15 Vict. c. 36 ; 53 Vict. c. 8 ; and 54
and 55 Vict. c. 25).
1. On every inhabited dwelling-house of the annual
value of £20 or upwards, occupied as a farm-house
by a tenant or farm servant, or any shop or ware-
house, being part of a dwelling-house, where goods
are exposed for sale and sold in the front and base-
ment storey, or any house licensed for the sale of
liquors by retail, or occupied as a hotel, although
not licensed for the sale of liquors. The following
rates of duty are chargeable : —
£20 and not exceeding £40 — 2d. per £.
£40 " " £60— 4d. per £.
£60 6d. per £.
2. On other houses —
£20 and not exceeding £40 — 3d. per £.
£40 " " £60— 6d. per £.
£60 9d. per £.
Where any dwelling-house chargeable to the
second class of duties is occupied by a person for the
main purpose of letting furnished lodgings as a means
of livelihood, the occupier may, before the 1st of July,
register his name in the list of lodging-house keepers
kept by the clerk to the Commissioners, and after
such registration, and before the 1st October, make
application to have the rate of charge reduced from
9d. to 6d., or 6d. to 4d., or 3d. to 2d.
Exemptions, <fc. — A house or tenement is exempt
when occupied solely for the purpose of trade or
business, or of any profession or calling by which
occupier seeks a livelihood or profit, and although a
menial or domestic servant, or other person of a
similar grade or description, not otherwise employed
by the occupier, may dwell therein for the protection
thereof. Where house let in ditTerent tenements,
relief to be granted in respect of tenement occupied
as above, or unoccupied, on notice being given to
Surveyor of Taxes. A house is also exempt, if used
for the sole purpose of providing separate dwellings,
where the annual value of each dwelling does not
amount to £20, provided the district medical officer
under the Public Health Act, or another medical
practitioner appointed by the Local Authority, certi-
fies that the house affords suitable accommodation
for each of the families or persons inhabiting it, and
satisfies sanitary requirements. Where the annual
value of each dwelling amounts to £20 but does not
exceed £40, assessment will be confined to annual
value exclusive of dwellings of annual value below
£20 each, and rate will be reduced to 3d.
1
j PROPERTY AND INCOME TAX.
Acts 5 and 6 Vict. c. 35; 14 and 15 Vict. c. 12; 16 and 17 Vict. c. 34; 17 and 18 Vict. c. 10>nd
c. 24 ; 18 and 19 Vict. c. 20 ; 19 and 20 Vict. c. 80 ; 20 Vict. c. 6 ; 22 and 23 Vict. c. 18 ; 23 Vict, c." 14;
24 Vict. c. 20 ; 25 Vict. c. 22 ; 26 Vict. c. 22 ; 26 and 27 Vict. c. 33 ; 27 Vict. c. 18 ; 28 Vict. c. 30 ;
29 Vict. c. 36 ; 30 Vict. c. 23 ; 31 Vict. c. 2 ; 31 and 32 Vict. c. 28 ; 32 and 33 Vict. c. 14 ; 33 and 34
Vict. c. 32 ; 34 and 35 Vict. c. 21 ; 35 and 36 Vict. c. 20 ; 36 Vict. c. 18 ; 37 Vict. c. 16 ; 38 Vict.
c. 23 ; 39 Vict. c. 16 ; 40 Vict. c. 13 ; 41 Vict. c. 15 ; 42 and 43 Vict. c. 21 ; 43 Vict. c. 14; 43 and
44 Vict. c. 20 ; 44 Vict. c. 12 ; 45 and 46 Vict. c. 41 ; 46 Vict. c. 10; 47 and 48 Vict. c. 25 ; 48 and
49 Vict. c. 51; 49 Vict. c. 18; 60 and 51 Vict. c. 15; 51 Vict. c. 8 ; 62 Vict. c. 7 ; 53 Vict. c. 8;
54 and 65 Vict. c. 25 ; 55 and 56 Vict. c. 16 ; 56 Vict. c. 7; 57 and 58 Vict. c. 30; and 58 and 59
Vict. c. 16 ; 59 and 60 Vict. c. 28.
Schedule A. — (Eeal Property/.) On each 20s. of
annual value of lands, tenements, and heritages,
in respect of the property, - - - 8d.
Schedule B. — {Occupancy of Real Property.) On
each 20s. of annual value of lands, tenements, and
heritages (other than a dwelling-house separate
from a farm), in Scotland, in respect of the
occupancy, ------ Sd..
Schedule C. — (Public Funds.") On each 20s. o^
annual amount of profits from interest, annuities,
dividends and shares of annuities, payable out of
the public revenue, ----- 8d.
Schedule D. — (Trades and Professions.) On each
20s. of annual amount of gains, profits, or returns,
from trades, professions, employments, or vocations^