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38 DIRECTORY.
INLAND REVENUE.
EXCISE.
Ayr Office — Macneillie Buildings, Newmarket Street.
Collector — John Duncan, Greenock.
Acting Distributor and Collector — S. H. Cosih, Ayr.
Clerk — Williaini Morrison.
Supervisor — J. Flinn.
Officers — George Bird and Patrick M'Dermott, Ayr.
Office Hours — 10 to 3 o'clock.
Surveyor of Taxes and Stamps for Kyle, Carrick, and County
of Wigtown — H. J. Poole, Macneillie Buildings.
INLAND REVENUE.
VALUATION DEPARTMENT.
District Office — 70 Wellington Chambers.
District Valuer — John Harkness, F.S.I.
Valuers — Alex. Davie, I. S. Paterson, F.S.I. , J. A. Mialcom.
P.A.S.I., E. I. W. Dakers,^T. A. Hallidiay, .and J. I.
Tweedie.
STAMP DUTIES.
AGREEMENT, or any Memorandum of an Agreement
'vithout a Clause of Registration, and not other
wise charged with duty, ----- M
BILL OF EXCHANGE, payable on Demand. - - Id
BILL OF EXCHANGE, including Advance Notes for Sea-
men's wages of any other kind whatsoever (except a
Bank Note), and Promissory Note of any kind whatso-
ever (except a Bank Note), drawn or expressed to be
payable, or actually paid, or endorsed, or in any manner
negotiated in the United Kingdom : —
When tlie amount does not exceed £5, - - Os Id
Exceeds .£5 and does not exceed £10, - - Os 2d
Exceeds ^GIO and does not exceed £25, - - Os 3d'
Exceeds £25 land does not exceed £50, - - Os 6d
Exceeds £50 and does not exceed £75, - - Os 9d
And for ^100 or fractional part thereof. - - Is Od
STAMPING DOCUMENTS AFTER EXECUTION.— Agree-
ments " under hand " only must be lodged for Stamping
within 14 days of date of first signature; ordinary deeds
within 30 davs. Leases are not agreements.
DUTIES ON INLAND AND FOREIGN BILLS are now
identical .
The term " Bill of Exchange " includes Dnalft Order.
Oheque, and Letter of Credit, and any document or writin^::
(except a Bank Note), enititling or purporting to entitle any
person, wthetiher named therein or not, to paynnemt by any
other person of, or to draw upon any other person for, any
sum of monev therein mentioned.

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