Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1894-1895

56
STAMP DUTIES.
accounted for and expressed to be received of the
person to whom the same is to be accounted for.
(2.) Acknowledgment by any banker of the receipt
of any bill of exchange or promissory note for the
purpose of being presented for acceptance or pay-
ment.
(3.) Receipt given for or upon the payment of any
parliamentary taxes or duties, or of money to or for
the use of Her Majesty.
(4.) Receipt given by an officer of a public depart-
ment of the State for money paid by way of imprest
or advance, or in adjustment of an account where he
derives no personal benefit therefrom.
(5.) Receipt given by any agent for money im-
prested to him on account of the pay of the army.
(6.) Receipt given by any officer, seaman, marine,
or soldier, or his representatives, for or on account
of any wages, pay, or pension, due from the Admiralty
or Army Pay Office.
(7.) Receipt given for any principal money or in-
terest due on an exchequer bill.
(8.) Receipt written upon a bill of exchange or
promissoiy note duly stamped, or upon a bill drawn
by any person under the authority of the admiralty,
upon and payable by the Accountant General of the
Navy.
(9.) Receipt given upon any bill or note of the
governor and company of the Bank of England or
the Bank of Ireland.
(10.) Receipt given for the consideration money
for the purchase of the stocks of Government, &c.,
or of India, or of Bank of England or Bank of Ire-
land, or for any dividend paid on same respectively.
(11.) Receipt endorsed or otherwise written upon
or contained in any instrument liable to stamp duty,
and duly stamped, acknowledging the receipt of the
consideration money therein expressed, or the receipt
of any principal money, interest, or annuity thereby
secured or therein mentioned.
(12.) Receipt given for drawback or bounty upon
the exportation of any goods or merchandise from the
United Kingdom.
(13.) Receipt given for the return of any duty of
customs upon a certificate of over entry.
Reconveyance, Release, or Renunciation of
any security. See Mortgage, &c. (5.)
Release or Renunciation of any property, or of
any right or interest on any property —
Upon a sale. See Conveyance on Sale.
By way of Security. See Mortgage, &c. (5.)
In any other case, - - - - 10s
Renunciation. See Reconveyance, Release.
Renunciation, Letter of. See Letter of
Allotment.
Resignation. — Principal or original instrument of
resignation, or service of cognition of heirs, or
charter or seisin of any houses, lands, or other
heritable subjects holding burgage, or of burgage
tenure, ------ 5s.
After the 1st October, 1874, by the Act 37 and
38 Vict. c. 94, § 25, the distinction was abolished be-
tween estates in land held burgage and estates in
land held feu, in so far as regards the conveyance
relating thereto, or the completion of titles, or any
of the matters or things to which the provisions of
the said Act relate. See note also under Writ.
Revocation of any use or trust of any property
by any writing, not being a will, - - 10s.
Scrip Certificate or Scrip. See Letter of
Allotment.
Security. See Marketable Security and
Mortgage, &c.
Seisin. — Instrument of seisin given upon any charter,
precept of dare constat, or precept from Chancery,
or upon any wadset, heritable bond, disposition,
apprizing, adjudication, or otherwise of any lands
or heritable subjects, - - - - 5s.
And any Notarial Instrument to be expeded
and recorded in any register of sasines, - 5s.
Se'itlement. — Any instrument, whether voluntary
or upon any good or valuable consideration, other
than a bona fide pecuniary consideration, whereby
any definite and certain principal sum of money
(whether charged or chargeable on lands or other
hereditaments or heritable subjects or not, or to be
laid out in the purchase of lands or other heredita-
ments or heritable subjects or not), or any definite
and certain amount of stock, or any security, is
settled or agreed to be settled in any manner
whatsoever —
For every £100, and also for any fractional part
of £100, of the amount or value of the property
settled or agreed to be settled, - - - 5s.
Exemption, — Instrument of appointment relating
to any property in favour of persons specially named
or described as the objects of a power of appoint-
ment, where duty has been duly paid in respect of
the same property upon the settlement creating the
power or the grant of representation of any will or
testamentary instrament creating the power.
Money in foreign or colonial currency, duty to be
calculated on the value in British currency at current
rate of exchange at date of instrument. Stock or
marketable security, duty to be calculated on average
price at the date of the instrument (§ 6).
Share Certificate — Foreign or Colonial,
Transfer by Delivery. See Marketable
Security, &c. (6.)
Share Warrant issued under the provisions of
"The Companies Act, 1867," and Stock Cer-
tificate to bearer, a duty of an amount equal
to three times the amount of the ad valorem
stamp duty which would be chargeable on a deed
transferring the share or shares or stock specified
in the warrant or certificate if the consideration
for the transfer were the nominal value of such
share or shares or stock.
Stock Certificate to bearer. See Share War-
rant, &c.
Sulphuric Acid Works. See Certificate.
Tack. See Lease.
Tack in Security. See Mortgage, &c.
Transfer. See Conveyance or Transfer.
Transfer. — Any request or authority to the purser
or other officer of any mining company, conducted
on the cost book system, to enter or register any
transfer of any share, or part of a share, in any
mine, or any notice to such purser or oflScer of any
such transfer, ----- 6d.
Trustee. — Conveyance or Transfer for effectuating
the appointment of a new trustee, no higher duty
than 10s., § 62.
Valuation. See Appraisement.
Voting Paper. Any instrument for the purpose
of voting by any person entitled to vote at any
meeting of any body exercising a public trust, or