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

STAMP DUTIES.
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be made in certain circumstances. See 23 and
24. Vict. c. 80, § i and 6. No return to be granted
in respect of a voluntary debt due from a person
dying after '28th June, 1861, expressed to be pay-
able on the deatli of such person, or piiynble under
ail instrument which shall not have been bona fide
delivered to the donee three months before the
death of such person. (24 and 25 Vict. c. 92,
§3.)
Legacy Duty.
Le.ffacies, Annuities, Residues, ifc.
To ciiildren or their descendants, or lineal per'ce^nt.
ancestors, : £1
Brother or sister, or descendant, 3
Uncle or aunt, or their descendant, 5
Grand-uncle or aunt, or descendant, 6
All other relations or strangers, 10
The husband or wife of the deceased is not charge-
able vith duty. If the legatee's husband or wife
is of nearer consanguinity than the legatee, duty
is payable according to such nearer relationship.
(IC and 17 Vict. c. 51, § 11.)
This dut}' is payable for every legacy out of the
personal or movable estate, or out of or charged
upon the real or heritable estate of the deceased,
or out of any estate which he has power to dispose
of, or out of any monies to arise by the sale, mort-
gage, or other disposition of the deceased's real or
heritable estate, or any part thereof: Also for the
clear residue (after deducting debts, funeral e.x-
penses, legacies, and other charges first payable
thereout) of the personal or movable estate,
whether the title to such residue shall accrue by
virtue of any testamentary disposition, or upon a
partial or total intestacy : And also for the clear
residue of the moneys to arise from the sale, mort-
gage, or other disposition of any real or heritable
estate, directed to be sold, mortgaged, or otherwise
disposed of by any will or testamentary instru-
ment.
Annuities commencing to be payable on the death
of persons dying after 19th May, 1853, are valued
for legacy-duty according to tables annexed to the
Succession Duty Act, 16 and 17 Vict. c. 51 ; and
annuities commencing to be payable previous to
that date, by the tables annexed to the Legacy-
Duty Act, 36 Geo. HI. c. 52.
Duty is not exigible on legacies or residues under
£20 ; but if a legatee takes two or more legacies
under any testament, which shall together be of
the amount of £20, each shall be charged with
duty, though each or either may be separately
under that amount.
N.B. — Printed forms and regulations for payment
of the legacy duties will be obtained gratis, on
application at the Legacy Duty Office, Inland
Eevenue, Edinburgh, and at the offices of the
distributors of stamps in the country.
Succession Duty, 16 and 17 Vict. c. 51. — The
duty commenced on the death of persons dying
after the 19th May, 1853, and seems to be im-
posed on all property, both heritable and mov-
, able, passing by death, not liable to the duty on
legacies and successions to personal estate upon
intestacy— the duty imposed by the Legacy-Duty
Acts.
The duty on Heritable Property is charged on
the annual value, after allowance of the necessary
outgoings (§ 22), as an annuity for the life of the
successor (§ 21), which is to be valued by tables
annexed to the act.
Personal Property is liable to duty according
to the value of the succession , and money charged
on heritage — heritable securities — is chargeable as
personalty (§ 1).
rates of succession duty.
Lineal issue or lineal ancestor of the predecessor,
£1 per cent.
Brothers or sisters of the predecessor and their
descendants, X3 per cent.
Brothers and sisters of the father or mother of the
predecessor and their descendants, £5 per cent.
Brothers and sisters of a grandfather or grand-
mother of the predecessor and their descendants,
£6 per cent.
Any other person, £10 per cent.
The husband or wife of the predecessor is not
chargeable with dutj' (§ 18), and if the successor's
husband or wife shall be of nearer consanguinity
than the successor, duty is payable according to
such nearer relationship (§ 11).
The following are also exemptions from the suc-
cession duty : —
1. Successions from the same predecessor, passing
on any death, not amounting in principal value to
£100 (§ 18). 2. Any succession of less value
than £20 in the whole (ib.) 3. Legacies and
personal property charged with legacy dut}', in
respect of the same acquisition (ib.)
Note. — Forms of the accounts may be obtained at
the Legacy Duty Office, Edinburgh, and at the
offices of the distributors of stamps in the country.
DISCOUNT ON THE PURCHASE OF
STAMPS.
Parties who ma}' purchase stamps (except receipt
stamps, labels for medicines, newspapers, and
postage-stamps) at London, Edinburgh, or Dub-
lin, under the value of £10 each, but to the value
of £30 or upwards in the whole, are allowed dis-
count at the rate of 30s. per cent. — 12 and 13
Vict. c. 80; and any person who purchases at the
stamp-offices of London, Edinburgh, or Dublin,
stamps for receipts to the amount of £5 or up-
wards, or of any distributor or sub-distributor not
within ten miles from said respective offices, to the
amount of £1 or upwards, shall receive an allow-
ance at the rate of £7 10s. per cent. — no allow-
ance for a fraction of a pound. — 13 and 14 Vict.,
c. 97, § 18.
To persons who, after 31st December, 1860, at one
and the same time, shall produce at the office of
Inland Revenue in London or Dublin, paper to be
stamped with, or shall purchase at the said office
in London, Edinburgh, or Dublin, stamps to the
amount of £2 or upwards, or of any distributor or
sub-distributor of stamps at any place not within
the distance of ten miles from the said offices re-
spectively, stamps to theamount of £1 or upwards,
denoting any rate of duty not exceeding Is. on
Bills of Exchange, Drafts or Orders, or Promis-
sory Notes, or stamps, for denoting the duty of
one penny on any instrument or document what-
ever (except postage stamps and customs stamps),
an allowance shall be made of tenpence for every
20s. of the amount of the duties denoted by such
stamps— (23 and 24 Vict. c. Ill, § 3.) Any
person selling such stamps shall not make .•\ny