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

STAMP DUTIES.
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favour of heir in recorded lease, &c., Sch. F (Re-
gistration Long Leases Act^ 20 and 21 Vict, c,
26), liable to this duty.
Notarial Instruments, Lands Titles Acts (21 and 22
Vict. c. 7(3 ; 23 and 24 Vict. c. 143).
Patent, Letters.
Letters for Inventions.
On petition for grant of letters patent,.. £5
On certificate of record of notice to pro-
ceed, 5
On warrant of law-officers for letters
patent, 5
On the sealing of letters patent, 5
On specification, 5
On the letters patent, or a duplicate
thereof before the expiration of the
third year, 50
On the letters patent, or a duplicate
thereof before the expiration of the
sevenLh j'ear, 100
On certificate of record of notice of ob-
jections, 2
On certificate of every search and in-
spection,
On certificate of entry of assignment or
license,
On certificate of assignment or license, ..
On application for disclaimer, 5
On caveat against disclaimer, 2
On office copies of documents, for every
ninetv words,
(16 Vict. c. 5).
Patent Medicine.
Price not exceeding Is., 1 -Jd.; not exceeding 2s. 6d.,
3d.; not exceeding ds., 6d. ; not exceeding 10s.,
Is. ; not exceeding 20s., 2i.
Pi^ATK. — Gold, per oz., 17s. ; Silver, Is. 6d.
Exemptions. — Watch-cases, rings, &c.
PRECErT of Clare Constat, and WiiiTS of Clare
Constat (21 and 22 Vict. c. 76, § 11 ; 23 and 24
Vict. c. 143, § 41), 5s. — Progressive Duty, 5s.
Progressive Duty on Words.
Where any deed or instrument of any description
■whatever chargeable with any stamp duty, to-
gether with an}' schedule, receipt, or other matter
put or endorsed or annexed, contains 2160 words,
or upwards, then for every entire quantity of 1080
words contained therein, over and above the first
1080 words, there shall be charged the further
progressive duty following, i.e. —
Where such deed or instrument shall be chargeable
with any ad valorem stamp-duty not exceeding
in the whole 10s., a further progressive duty
equal to the amount of such ad valorem duty.
And in ever^* other case (except where any other
progressive dutj' is expressly charged thereon), a
further progressive duty of lOs.
But progressive duty is not chargeable on a deed
on which such dutv was not imposed before the
Act of 1850.— (13 and 14 Vict. c. 97.)
Promissory Note. See under Bill.
Protest. — Of bill or note where the stamp-duty
thereon does not exceed Is., the same duty as on
the bill or note.
Of any other bill or note, and Protest of any
other kind. Is.
And for everv sheet of paper after the first. Is. —
(24 and 25 Vict. c. 91, § 25.)
Proxy to vote at any one meeting of any joint-
stock or other company whose shares are trans-
ferable, or at any parish meeting of heritors or
proprietors, or at any one meeting of the proprie-
tors, members, or contributors to the fund^, or of
persons having the control of the affairs of anv
institution established for the purpose of education
or charitj', the time of holding the meeting being
specified in the instrument, or at any adjourn-
ment of the meeting, 7 Vict. c. 21 ; 19 and 20
Vict. c. 81, § 1 and 2; 24 and 25 Vict, c 91, §
26; 6d.
N.B. — Heritors' mandates to vote and act at paro-
chial boards are exempt.— 8 and 9 Vict. c. 83,
§ 22.
Note. — The proxy duty of 6d. may be denoted by
adhesive stamp, and to be affixed and cancelled
by the person signing the instrument by writing
his name or initi;ds upon or across the stamp, to-
gether with the date of the day of the meeting,
24 and 25 Vict. c. 91, § 27.
See Letters of Attorney.
Receipts formoney amounting to £2 orupwards. Id.
The following provisions as to what shall be deemed
a receipt, and the exemptions from receipt duty by
55 Geo. III. c. 184, are still in force.
Any note, memorandum, or writing whatever,
given upon the payment of money, whether signed
or not, shall be a receipt if it shall import or sig-
nify that any sum of money, debt, or demand, or
any part thereof amounting to £2 or upwards, has
been paid or settled ; and like documents given
upon payment by bills, drafts, promissory notes,
or other securities for money, are also receipts.
According to decisions a simple acknowledgment of
a sum of money in loan, or of the correctness of a
debt, or of a deposit of money, is not liable to
stamp-duty, either as a receipt or promissory
note. The judges held it essential to render a
receipt liable to duty that something former!}' due
had been discharged. On this principle a receipt
for a sum of money as a donation to a religious or
charitable purpose, not being any thing formerly
due, would not be liable. The Board of Inland
Revenue have intimated that they are to regard
such receipts as exempted.
Among the exemptions from receipt duty are —
Receipts written on promissory notes, bills, drafts,
or orders for the payment of money, duly stamped.
Receipts written on anj' bond, mortgage, or other
security, or any conveyance, deed, or instrument
whatever, duly stamped, acknowledging the re-
ceipt of the consideration money therein expressed,
or the receipt of any principal money, interest, or
annuity thereby secured.
N.B. — Receipts for money passing between master
and servant are not regarded as liable ; but this
would not apply to travellers who travelled for
several houses.
Receipts for donations are also not considered
liable, if the donation is made and the money
paid at once.
Note. — Stamps may be impressed or affixed.
Where adhesive stamps are affixed, the grantor
is required to cancel the stamps by writing his
name or initials on them. Penalty for omission,
£10. Penalty for removing adhesive stamps, or
using them a second time, or doing anj' fraudu-
lent act to defraud of duty, £20.— (16 ancl 17
Vict, c, 59, § 3, 4, and 5.)