Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1904-1905

STAMP DUTIES.
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empower attorney to signify dissent or assent author-
ized by National Debt (Conversion) Act, 1888. —
(51 Vict. c. 2, § 23).
Letters of Marque and Reprisal, - £5.
Letters Patent, See Grant.
Letter of Reversion. See Mortgage, &c.
Licenses, Attorneys'. See Certificate. Annual
license to bankers issuing notes, £30 (55 Geo. III.
c. 184) ; superintendents of private lunatic asylums
(20 and 21 Vict, c. 71, § 28), for periods not
exceeding thirteen months, - - - 10s.
License by any presbytery or other ecclesiastical
power in Scotland, - - - - £2
License to act as a notary public, - - £20
License to use surname or arms. See Grant.
License and Renewal of License to keep Retreat
under " Habitual Drunkards Act, 1879," £5 ; and
10s. for every patient above 10 whom it is intended
to adnrit into Retreat (42 and 43 Vict. c. 19, § 14).
Mandate. See Letter of Attorney.
Marketable Security and Foreign or Colonial
Share Certificate. — (1.) Marketable security,
(a) being a Colonial Government security, or (/>)
being a security not transferable by delivery, or
(c) being a security transferable by delivery, and
bearing date, or sighed, or offered for subscription
before or on 6th August, 1885—
For or in respect of the money thereby secured,
the same ad valorem duty, according to the nature
of the security, as upon a mortgage. See Mortgage,
&c., (1) and (2.)
(2.) Transfer, Assignment, Disposition, or Assigna-
tion of a marketable security of any description —
Upon a sale: See Conveyance on Sale. —
Upon a mortgage: See Mortgage, &c. In any
other case than a sale or mortgage, - - 10s.
(3.) Marketable Security (except a Colonial Govern-
ment security), being a security transferable by de-
livery, and bearing date, or signed, or offered for
subscription after 6th August, 1885.
For every £10, and fractional part of £10, of the
money secured, ----- Is.
(4.) Marketable Security (except a Colonial Govern-
ment security), being such security as last aforesaid
given in substitution for a like security, duly stamped
in conformity with the law in force at the time when
it became subject to duty —
For every £20, and fractional part of £20, of the
money secured, ----- 6d.
Marriage Contract. See Settlement, &c.
Mortgage, Bond, Debenture, Covenant (ex-
cept a marketable security otherwise specially
charged with duty), and Warrant of Attorney
to confess and enter up judgment.
(1.) Being the only or principal or primary security
(other than an equitable mortgage) for —
The payment or repayment of money s. d.
not exceeding £10
Exceeding £10 and not exceeding 25
25
50
100
150
200
250
60
100
150
200
250
300
" 300, for every £100, and
also for any fractional part of £100,
of such amount, - - . _
2 6
(2.) Being a Collateral, Auxiliary, or Addi-
tional, or Substituted Security (other than an
equitable mortgage), or by way of further Assur-
ance, for the above-mentioned purpose, where the
principal or primary security is duly stamped — for
every £100, and also for any fractional part of £100,
of the amount secured, - _ - _ 6d.
Where bonds, debentures, or other similar securi-
ties are renewed, the memorandum or instrument of
renewal is chargeable, if under hand only with the
duty of 6d., or if under seal with the duty of 10s.,
or with the duty of 6d. for every £100 of the amount
secured, if such duty would not amount to so much
as 10s. — (Circular of Board of Inland Revenue, De-
cember, 1887).
(3.) Being an equitable mortgage — for every £100,
and any fractional part of £100, of the amount
secured, - - - - - - is.
(4.) Transfer, Assignment, Disposition, or
Assignation of any mortgage, bond, debenture, or
covenant (except a marketable security), or of any
money or stock secured by any such instrument, or
by any warrant of attorney to enter up judgment, or
by any judgment — for every £100, and also for any
fractional part of £100, of the amount transferred,
assigned, or disponed, exclusive of interest which is
not in arrear, ----- 6d.
Transfer, &c., for effectuating the appointment of
a new trustee. Apparently section 62 would limit
the duty to 10s.
And also where any further money ii added to the
money already secured, the same duty as a principal
security for such further money.
(5.) Reconveyance, Release, Discharge,
Surrender, Resurrendkr, Warrant to Vacate,
or Renunciation of any such security as aforesaid
or of the benefit thereof, or of the money thereby
secured— for every £100, and also for any fractional
part of £100, of the total amount or value of the
money at any time secured, 6d,
[If more than one discharge of same mortage, the last
is liable to 6d. per cent, on total amount of bond,
the others to 10s. deed duty, or 6d. per cent, on
total amount of bond, if less. A clause of restric-
tion in a discharge does not affect duty. A deed
of restriction, where no portion of bond repaid, is
liable to 10s., or 6d. per cent, on total amount of
bond, if less.]
Mortgage of Stock, or Marketable Security —
under hand only : See Agreement as to Mort-
gage op Stock, &c. By deed: See Mortgage.
Mutual Disposition. See Exchange.
Notarial Act of any kind whatsoever (except a
protest of a bill of exchange or promissory note,
or any notarial instrument to be expeded and
recorded in any register of sasines). Is. And see
Protest and Seisin.
Notarial Instrument to be expeded and recorded
in any register of sasines. (See Seisin). - 5s.
Order for the payment of money. See Bill of
Exchange.
I Partition or Division. See Exchange.
Passport, ------ 6d.
Patent Medicine. — Price not exceeding Is., lid.;
not exceeding 2s. 6d., 3d. ; not exceeding 4s., 6d.;
not exceeding 10s., Is.; not exceeding 20s., 2s., &c.
Playing Cards. — For and in respect of every pack
made fit for sale or use in the United Kingdom
(25 Vict. c. 23), - - - - 3d.
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