Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1862-1863

STAMP AND LEGACY DUTIES, &c.
2\l'ote. — The instruments, forms of which are provided by the "Titles to Land (Scotland) Act, 1858, and
1860" (21 and 22 Vict. c. 76; 23 and 24 Vic. c. 143), are liable to stamp-duties if they come under
the general description of deeds, or come within any of the particular items of charge to duty in the
stamp-duties schedules, whether written on other deeds or separate.
Adhesive Stamps.
In cancelling adhesive stamps, instead of writing the
name of the party or his firm in full, it shall be
sufficient if the initials shall be written, stamped,
or impressed in ink on the stamp, together with
any other particulars required by law, provided
the stamp shall be effectually cancelled, so as not
to admit of being again used, 24 and 25 Vict. c. 91,
§33.
Admission as a Burgess or into any Corporation or
Company in any burgh in Scotland, in lieu of the
duties of £1 and £3 formerly payable, 5s.
Admissions of other descriptions various ; as to which
see the schedule annexed to 65 Geo. III., c. 184.
See also License, below.
Admission to act as advocate, £50 ; as writer to the
signet, solicitor, agent, attorney, or procurator in
any court, £25. To act as agent in Supreme Courts
without indenture (in addition to the said £25),
£60. Do. in Inferior Courts without indenture
(in addition to the said £25), £30. To act as
notary public, £20. To be fellow of College of
Physicians, £25. To degree of doctor of medi-
cine, £10. To ecclesiastical benefice, £2.
Affidavits and Declarations (23 Vict. c. 15).
— For every sheet or piece of paper, parchment, or
vellum, on which the same shall be written or
printed, 2s. 6d. Affidavits authorized to be made
before Justices of Peace, exempted.
Agreement (on and after 3rd April, 1860), for a
lease or tack of lands, &c., for any term not ex-
ceeding seven years ; and.
Agreement, Minute, or Memorandum (on and
after 3rd April, 1860), containing the terms and
conditions on which lands, &c., are let, held, or
occupied for any such term. The same duty as
on a lease or tack.
Provided that any lease or tack afterwards made, in
pursuance of, and conformably to the above, shall
be charged with the lease duty, but not higher
than 2s. 6d., exclusive of progressive duty, not-
withstanding the terras and conditions may be
varied, not affecting the stamp duty. The lease
may be impressed with a stamp denoting the pay-
ment of the proper duty on the agreement, minute,
or memorandum.
Agreement containing the terms and conditions on
which a furnished dwelling-house is let for a
period less than a year, where the rent for such
period shall exceed £25 ; 2s. 6d.
N.B. — The stamp may be adhesive, to be cancelled
by the parties to the instrument (if exceeding
two, one on each side only) by writing upon or
across the stamp his name, and before or at the
time of the first party signing the instrument, the
date of the instrument must be written on the
stamp. In default, stamp of no avail. Proof of
writing upon or across the stamp a necessary part
of the evidence of signing or marking the instru-
ment. Every person who signs incurs a penalty
of £5 if instrument has not on it an impressed
stamp or adhesive stamp cancelled, or who does
not sign across adhesive stamp, and also the agent
who may have prepared the instrument, 24 and
25 Vict. c. 21, § 14 and 15.
Agreement, or Minute or Memorandum of Agree-
ment (on and after 3rd April, 1860), without a
clause of registration, and not charged otherwise
nor expressly exempted from duty, where the mat-
ter is of the value of £3 or upwards, whether the
same is evidence of a contract, or obligatory upon
the parties from its being a written instrument,
together with every schedule, receipt, &c., endorsed
or annexed, 6d. Progressive duty on words, 6d.
Letters forming an Agreement : If any one of them
shall be stamped with Is., it shall be sufficient,
whatever the number of words in them.
Exemptions. — Agreements for the hire of any la-
bourer, artificer, manufacturer, or menial servant.
Memorandum or agreement for or relating to tlie
sale of any goods, wares, or merchandise
Agreements entered into in the United Kingdom for
or relating to the service in the colonies of any
person as an artificer, clerk, domestic servant,
handicraftsman, mechanic, gardener, servant in
husbandry or labourer, 17 and 18 Vict. c. 83,
§21.
Agreements in compliance with or under the provi-
sions of the Merchant Seaman's Act, 7 and 8 Vict.
c. 112, or the Mercantile Marine Act, 13 and 14
Vict. c. 93.
Note. — The agreement, if liable to one duty of Gd.,
may be stamped if brought to the Commissioners
at London, or their office at Edinburgh, or lodged
with the distributors of stamps in the country,
within fourteen days after being made. If after,
at London or Edinburgh, on a penalty of £10. 7
and 8 V^ict. c. 2 1, § 5. If the matter of the agree-
ment shall be under the value of £20, the penalty
is 20s. 23 Vict. c. 15, § 15. If liable to further
duty than 6d., it is subject to the same regulations
as deeds. See Stamping of Deeds. The duty of 6d.
on an agreement may be denoted by an adhesive
stamp ; but every party who signs the agreement
must at time of so signing write upon or across the
stamp his name and date of the day and year of
writing the same. In default, stamp of no avail.
Proof of writing upon or across the stamp as afore-
said, a necessary part of the evidence of the agree-
ment. 23 and 24 Vict. c. Ill, § 12,
Appraisements, £ s. d.
Amount not exceeding £50, ..0 2 6
Above £50 and not above 100.. .0 5
" 100 " 200. ..0 10
" 200 " 500. ..0 15
" 500 and upwards 1