Towns > Glasgow > 1828-1912 - Post-Office annual Glasgow directory > 1905-1906

STAMP DUTIES.
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of the officers acting under them, or required by law,
and made before any justice of the peace — [Statutory
Declaration-application for Patent exempted, 47 and
48 Vict. c. 62, § 9.]
In the Pensions and Yeomanry Pay Act, 1884,
§ 5, there is an exemption of Affidavit, &c., used in
pursuance of any warrant, order, or regulation of
His Majesty or a Secretary of State.
Agreement of Contract accompanied with a
deposit of title deeds. See Mortgage, &c., and
Agreement as to Mortgage of Stock, &c.
Agreement for Lease, or with respect to letting
of lands, &c., for term not exceeding 35 years, or
indefinite term, liable to lease duty, § 75 (1).
Subsequent lease to be charged with duty of 6d.
-§ 76 (2).
Agreement or other Instrument increasing the
rent payable by a lease liable to stamp duty as a
lease for increased rent. — § 77 (5).
Agreement or Contract for sale of property. See
Conveyance on Sale.
Agreement or Contract made or entered into
pursuant to the Highway Acts for or relating to
making, maintaining, or repairing of highways, 6d.
Agreement, or any Memorandum of an Agree-
ment, made in England or Ireland under hand
only, or made in Scotland without any clause of
registration, not specifically charged with duty,
whether the same be only evidence of a contract
or obligatory upon the parties from its being a
written instrument, - _ - - 6d.
Exemptions. — Where the matter is not of the
value of £5 ; agreement — for the hire of any labourer,
artificer, manufacturer, or menial servant; relating
to the sale of any goods, wares, or merchandise ; be-
tween the master and mariners of any ship or vessel
for wages on any voyage coastwise from port to port
in the United Kingdom.
Agreement as to Mortgage of Stock, &c. —
Instrument under hand only (not being a promis-
sory note or bill of exchange) given upon the
occasion of deposit of any share warrant or stock
certificate to bearer, or foreign or colonial share
certificate, or any security for money transferable
by delivery, by way of security for any loan, shall
be deemed to be an agreement, and shall be charged
with duty of 6d. accordingly.
Instrument unde ]hand only (not being a promis-
sory note or bill of exchange) making redeemable or
qualifying a duly stamped transfer intended as a
security of any registered stock or marketable security,
shall be deemed to be an agreement, and shall be
charged with duty of 6d. accordingly.
\ Eelease or discharge of such instrument not charge-
sble with ad valorem duty. — § 23.
Allotment. See Letter of Allotment.
i^NNuiTY, Conveyance in Consideration of : See
Conveyance on Sale. Purchase of : See Con-
veyance ON Sale. Creation of, by way of
i security : See Mortgage, &c. Instruments re-
' lating to, upon any other occasion: See Bond,
Covenant, &c.
Appointment of a new Trustee, and Appointment
in execution of a power of any property, or of any
I use, share, or interest in any property, by any
! instrument not being a will, - - - 10s.
iAppointment of a Gamekeeper, - - lOa.
Appraisement or Valuation of any property, or
of any interest therein, or of the annual value
thereof, or of any dilapidations, or of any repairs
wanted, or of the materials and labour used or
to be used in any building, or of an artificer's
work whatsoever, where amount does not ex-
ceed £5, - - - - -£0 03
Exceeding £5 and not exceeding £10 - 6
" 10 " 20, - 1
" 20 " 30, - 1 6
" 30 " 40, - 2
" 40 " 50, - 2 6
50 " 100, - 5
" 100 " 200, - 10
" 200 " 600, - 15
"500 . _ - 1
Exemptions. — (1.) Made for, and for the informa-
tion of, one party only, and not being in any manner
obligatory as between parties either by agreement or
operation of law.
(2.) Made in pursuance of the order of any Court
of Admiralty, or of any Court of Appeal from a
judgment of any Court of Admiralty.
(3.) Made for the information of an executor or
other person required to record an inventory in a
Sherifl" Court of the estate of a deceased person.
(4.) Appraisement or valuation for the purpose of
legacy, or succession, or account duty.
Apprenticeship, instrument of, - 2s. 6d.
Exemption. — For poor child at the sole charge of
parish or public charity.
Articles of Clerkship whereby any person first
becomes bound to serve as a clerk in order to his
admission as a law agent to practise before the
Court of Session, or as a writer to the signet,
£60; as a law agent to practise before a sheriff
court, - - - - - - 2s. 6d.
Articles of Clerkship, whereby any person, hav-
ing been before bound by duly stamped articles to
serve as a clerk in order to his admission in any of
the courts aforesaid, and not having completed his
service so as to be entitled to such admission, be-
comes bound afresh for the same purpose where
duty upon the previous articles was 2s. 6d., 2s. 6d
In any other case, _ _ _ - 10s
Assignment or Assignation. See Mortgage,
&c. , and Conveyance.
Assumption, Deed op. See Deed.
Assurance. See Policy.
Attorney. See Letter of Attorney.
Award or Decreet- Arbitral in any case in which
an amount or value is the matter in dispute-
Where no amount is awarded, or the amount or
value awarded does not exceed £5, - £0 3
Exceeding £5, not exceeding £10, - 6
» 10, " 20, - 1
" 20, " 30, - 1 6
" 30, " 40, - 2
" 40, " 50, - 2 6
" 50, " 100, - 6
» 100, " 200, - 10
» 200, " 500, - 15
" 500, " 760, - 1
" 760, " 1000, - 1 5
And where it exceeds £1000, and in any
other case, - - - - - £1 15 Of