Towns > Greenock > 1847-1912 - Post-office Greenock directory > 1861-1862

¥iii
STAMP duties;
INLAND BILLS AND PROMISSOEY NOTES.
"When sum hot exceeding
Above £5, and not above
10, —
25, —
50, —
7S, -
100, —
200, —
300, —
400, —
500, —
750, —
1000, —
1500, —
2000, —
3000) —
For every £1000 above £4000, and every fractional
part of £1000, —
£
S. D.
£5,

1
£10,

2
25, ..

3
50,

6
75,

9
10«, ; .

1
2OO5

2
300i

3
400,

4
500,

5
750,

7 6
1000,

10
1500,

15
2000, ; .
1

3000, ;
1
10
4000,
2

10
N. B. — The duties on Foreign Bills drawn out of the United
Kingdom, are to be denoted by adhesive stamps. The amount of
duty on adhesive stamps is impressed on two parts; The Board of
Inland Revenue recommend that the cancellation should be one
of the parts, and the other left legible;
If a Foreign Bill payable abroad, and as to which the provision
" drawn in sets of three or more" apply, shall be drawn in a single
bill, the duty will be the same as on an Inland Bill, and if in a set
of two, the duty on each will be the same as on an Inland Bill;
This is in accordance with the opinion of the Board of Inland
Revenue. But the Board have given an opinion that a Foreign
Bill drawns^broad and payable in this country in duplicate or tri-
plicate only represents one transaction, and is liable to the duty on
one Inland Bill of the same amount — that is, if one of the parts
have the full duty, the others niay be unstamped. The schedule
of the act does hot provide for such a Bill being drawn in sets.
Bills beariag to be drawn out of the United Kingdom are to be
deemed Foreign Bills so drawn, although they may in reality be
drawn in the United Kingdom, 17 and 18 Vict. c. 83, § 4. A per-
son in the United Kingdom drawiilg and issuing a Bill payable out
of United Kingdom in a set> must draw the whole set, and a person
transferring or negotiating such Bill must transfer and deliver,
stamped, the whole number of the set. Penalty £100. A person
taking such bill must get the whole set, stamped, or otherwise he
cannot recover on it or make it available, ib. § 6. This applies only
to bills drawn within and payable out of the United Kangdom*