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

STAMP DUTIES.
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£60, inclusive of interest, dying, and if probate,
or letters of administration is not produced, or
if notice in writing of will or intention to take
out letters of administration within one month of
death be not given, and in the latter case, unless
will proved, or letters of administration taken out
within two months, bank may pay to persons
appearing to be the widow, or entitled to effects,
according to the statute of distribution, or according
to the rules of Savings Banks Act, 26 and 27
Vict. c. 87, § 45. " Persons " and " Probate and
Letters of Administration " in this section to mean
in Scotland next of kin and confirmation (§ 47),
and see 46 and 47 Vict. c. 47, § 3.
Schools. — A majority of two-thirds of trustees of
school may consent to transference of school with
site and house and land to a school board. Trans ■
ference may be made by ordinary disposition or other
deed of conveyance. Such disposition or other deed
exempted from stamp duty. — (35 and 36 Vict. c.
62, § 39).
Truck Act, 1896 (59 and GO Vict. c. 44, § 7).—
Contract under.
Voting Paper under the Universities Elections
Amendment (Scotland) Act, 1881.— (44 and 45
Vict. c. 40, § 15).
War. — See Barracks.
Weights and Measures. — Indenture of verifica-
tion of any standard or any endorsement thereon.
(29 and 30 Vict c. 82, § 9).
Woods and Buildings. — Deed, bond, discharge,
receipt, or other instrument by or to the commis-
sioners, for the purposes of the New General Post
Office (Edinburgh) Act— (21 and 22 Vict c. 40,
§21).
Woods and Forests (England). — Memorandum,
contract, or agreement and deed, receipt or other
instrument for the sale, purchase, or exchange of
any estates, manors, &c., under the Act — grant,
lease, contract, agreement — appointment of officers
— certificate for gamekeeper — bond by or for re-
ceiver.— (10 Geo. IV. c. 50, § 77.)
By 3 and 4 Gul. IV. c. 69, § 3, the directions,
clauses, matters, things, powers, and authorities in
10 Geo. IV. c. 60, relating to the selling, leasing,
exchanging, and general administration of the Land
Revenues of the Crown in England, and all the
powers, provisions, and authorities given in the said
Act to the Commissioners of His Majesty's Woods,
shall apply, in so far as applicable, as if contained
in the Act 3 and 4 Gul. IV., or as if the Land
Revenues in Scotland had been included in the Act
10 Geo. IV. The Act 14 and 15 Vict c. 42,
separated the Commissioners of Works and Public
Buildings from the Commissioners of Woods and
Forests and Land Revenues.
By 29 and 30 Vict c. 62, § 7, the management
of foreshores is transferred to the Board of Trade,
and § 77 of 10 Geo. IV. c. 50, giving exemption
from stamp duty, is made applicable.
ADHESIVE STAMPS.
Stamp duties and postage duties, not exceeding
2s. 6d., may be denoted by adhesive stamps not
appropriated, if such stamp duties may be legally
denoted by adhesive stamps not appropriated (§ 7).
Instruments for which Adhesive Stamps may be
used, and person by whom to be cancelled, tj-c, also
viode of cancellation.
Agreement — 6d. duty.
Cancellation by person by whom it is first executed
(§ 22).
Bill of Exchange — Fixed duty of a penny on
Cancellation by person who signs it before he de-
livers it out of custody, § 34 (1).
Bill payable on demand. — -If presented unstamped,
person to whom presented may affix and cancel
and deduct duty from sum in paying, § 38 (2);
but not to relieve person who may have incurred
penalty, § ib. (3.)
Bills or Notes. — Drawn or made out of United
Kingdom.
Person before he presents bill or note for payment,
negotiates or pays it, to affix and cancel, § 35 (1).
Provided —
(a.) If at time it comes to hands of bona fide
holder a stamp is on it and cancelled, it shall be
deemed duly cancelled, although not affixed aud
cancelled by proper person.
(i.) If a stamp shall be on it and not duly cancelled,
bona fide holder may cancel it, and it shall be
deemed duly stamped.
Person not relieved of penalty incurred by him for
not cancelling adhesive stamp.
Chakter-Party. — Cancellation by person by whom
it is last executed, or by whose execution it is
completed as a binding contract, § 49 (2).
Contract Note. — Cancellation by person by whom
first executed. Stamps at Is. and upwards ap-
propriated to Contract Notes, 56 and 57 Vict. c. 7.
Certified Copies or Extracts from Registers
of Births, &c. — Cancellation by person signing
before he delivers the same out of his hands (§ 64).
Delivery Orders.— Cancellation by the person by
whom made, § 69 (3).
Lease — (a) Of dwelling-house, definite term uot
exceeding a year, rent not exceeding £10.
(6) Of furnished dwelling-house or apartments —
definite term less than a year— and duplicates or
counterparts thereof.
Cancellation by person by whom first executed and
person who executes or prepares such instrument
(except letters or correspondence), and which is not,
at or before execution, duly stamped, to incur fine
of £5 (§ 78).
Letter or Power of Attorn by, liable to duty of Id.
Cancellation by person who executes, § 80 (2).
Letter of Renunciation, cancellation by person
who executes (§ 79).
Marketable Secdrity, transferable by de-
livery, and Share Certificate, Foreign or
Colonial. — Duties to be denoted by adhesive
stamps appropriated by words and figures on the
face thereof to such duties and to each year, § 85
(1). As regards the Board of Inland Revenue
sufficient to write on each stamp a denoting num-
ber. Board's Order, 6th July, 1888.
Notarial Act and Protest of a Bill or Promissory
Note. — Cancellation by notary (§ 90).
Policy of Insurance other than sea or life.—
Cancellation by person who first executes (§ 99).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(§ 80, 2).
Receipt. — Cancellation byperaunwhogives(§ 101,2).