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

5i
STAMP DUTIES.
Back Bond or Back Letter. See Mortgage, &c.
Bank Note —
For money not exceeding £1,
Exceeding £1, not exceeding £2,
2,
6,
10,
20,
30,
60,
5,
10,
20,
30,
50,
100,
Os.
5d.
Os.
lOd.
Is.
3d.
Is.
9d.
2s.
Od.
3s.
Od.
5s.
Od.
8s.
6d.
Os.
Id.
Os.
2d.
Os.
3d.
Os.
6d.
Os.
9d.
Is.
Od.
Bill of Exchange — Payable on demand or at sigh''
or on presentation, - - - - Id*
Bill of Exchange of any other kind whatsoever
(except a bank note) and Promissory Note of
any kind whatsoever (except a bank note) — drawn,
or expressed to be payable, or actually paid, or en-
dorsed, or in any manner negotiated in the United
Kingdom, where the amount or value of the money
for which the bill or note is drawn or made does
not exceed £5, -
Exceeding £5, not exceeding £10
" 10, " 25,
" 25, « 50,
" 50, " 75,
" 75, " 100,
For every £100, and also for any fractional part
of £100, of such amount or value. Is. Od.
Exemptions. — Various, including : — (2 ) Draft
or order by a banker in United Kingdom upon
another banker in United Kingdom, not payable to
bearer or to order, and used solely for the purpose
of settling or clearing any account between such
bankers.
(3.) Letter written by a banker in United Kingdom
to any other banker in United Kingdom, directing
the payment of any sum of money, the same not
being payable to bearer or to order, and such letter
not being sent or delivered to the person to whom
payment is to be made, or to any person on his behalf.
(4.) Letter of credit granted in United Kingdom
authorizing drafts to be drawn out of United King-
dom, payable in United Kingdom.
(5.) Warrant or order for the payment of any
annuity granted by the National Debt Commissioners,
or for payment of any dividend or interest on any
share in Government or Parliamentary stocks or
funds.
(6.) Bill drawn by any person under the authority
of the Admiralty, upon and payable by the Account
ant-General of the Navy.
(7.) Bill drawn (according to a form prescribed
by His Majesty's orders by any person duly autho-
rized to draw the same) upon and payable out of any
public account for any pay or allowance of the army
or auxiliary forces, or for any other expenditure con-
nected therewith.
(8.) Draft or order drawn upon any banker in the
United Kingdom by an officer of a public department
of the State for the payment of money out of a public
account.
(9.) Bill drawn in United Kingdom for sole pur-
pose of remitting money to be placed to any account
of public revenue.
(10 ) Coupon or warrant for interest attached to
and issued with any security, or with an agreement
or memorandum for renewal or extension of time for
payment of a security.
(11) Coupon for interest on a marketable security,
being one of a set of coupons, whether issued with the
security or subsequently issued in a sheet. — 57 and
58 Vict. c. 39, § 40.
Indian prize money orders for any sum less than
40s. --29 and 80 Vict. c. 47, § 8, exempt.
Bill of Lading of or for any goods, merchandise,
or effects to be exported or carried coastwise, 6d.
Bond for securing the payment or repayment of
money, or the transfer or retransfer of stock.
See MoRTGAGB &c., and Marketable Secu-
rity.
Bond in relation to any annuity upon the original
creation and sale thereof. See Conveyance on
Sale.
Bond, Covenant, or Instrument of any kind
whatsoever.
(1.) Being the only or principal or primary security
for any annuity (except upon the original creation
thereof by way of sale or security, and except a
superannuation annuity), or for any sum or sums of
money at stated periods, not being interest for any
principal sum secured by a duly stamped instrument,
nor rent reserved by a lease or tack :
For a definite and certain period, so that the total
amount to be ultimately payable can be ascertained,
the same ad valorem duty as a bond or covenant
for such total amount. See Mortgage, &c. (1.)
For the term of life, or any other indefinite period— i
For eveiy £5, and also for any fractional part of
£5, of the annuity or sum periodically payable, 2s. 6d.i
(2.) Being a collateral or auxiliary or additional
or substituted security for any of the above-mentioned,
purposes where the principal or primary instrument
is duly stamped :
Where the total amount to be ultimately payable
can be ascertained, the same ad valorem duty aa
a bond or covenant of the same kind for such total
amount. See Mortgage, &c. (2.)
In any other case —
For every £5, and also for any fractional part of
£5, of the annuity or sum periodically payable, 6d.
(3.) Being a grant or contract for payment of a
.superannuation annuity (deferred life annuity in con-
sideration of annual premiums payable until person j
attain a specified age, and so as to commence on his
attaining that age):
For every £5, and also for any fractional part of
£5, of the annuity, - - . - - - 6d
Bond given pursuant to the directions of any Act,
or of the Commissioners or the Commissioners of
Customs or any of their officers, for or in respec
of any of the duties of excise or customs, or for
preventing frauds or evasions thereof, or for any
other matter or thing relating thereto —
Where the penalty of the bond does not exceed
£150, the same ad valorem duty as a bond for the
amount of the penalty. See Mortgage.
In any other case, - - - - 6s.
Notice of goods other than spirits exported undei
general customs bond liable to this duty — adhesive
stamp.— 39 and 40 Vict. c. 36, § 104.
Exemption. — Bond with relation to obtaining draw-'
back of duties in respect of goods exported.
Bond on obtaining confirmation of testament, 58.
Exemptions — (1.) Bond given by the widow, child,
father, mother, brother, or sister, of any common sea-
man, marine, or soldier, dying in the service of His
Majesty.