Towns > Dundee > 1809-1912 - Dundee directory > 1910-1911

68 JUDICIAL LISTS.
MESSENGERS-AT-AEMS.— WiUiam John Bond (1892), 19 High street ;
Thomas Forbes, 45 Commercial street ; J. S. Mills, 38 Whitehall street,
CUSTOMS AND EXCISE, STAMPS AND TAXES.— Offices— 29 and 31
Bank street. Alex. A. Allan, Collector of Customs and Excise and Distributor
of Stamps; E, Armstrong (Stamps and Taxes), M. Dalton (Customs and
Excise), Principal Clerks ; L. C. Hooper, and B. Opie, Clerks. Office — 31 Bank
street. Hours — from 10 a.m. till 4 p.m. ; and on Saturdays, 10a.m. till 12 noon.
Wm. Barrow, Supervisor ; Colvin Crole, Arthur Hugh Edwards, T.
Forrester, and J. Fyfe, Officers. Office— 29 Bank street ; 2nd Floor— Old
Age Pension Office.
G. C. Brown and G. W. Hare, Surveyors of Taxes ; J. Jarvis, Assistant
Surveyor ; James M. Spankie, Assessor of Income Tax ; Office — 29 Bank st.
David Buttar, 45 Commercial street, Clerk to Income Tax Commissioners.
VARIOUS STAMP DUTIES.
Agbeement, or any Memorandum of an Agreement, ... ... 6d.
Exeinptions — "Where the matter is not of the value of £5 ; Agreement for
the hire of any labourer, artificer, manufacturer, or menial servant ; re-
lating to the sale of any goods, wares, or merchandise ; between fcho
master and mariners of any ship for wages on any voyage from port to
port in the United Kingdom.
Instrument OF Apprenticeship, ... ... ... ... 23 6d,
Bill op Exchange of any kind whatsoever (ex-cept a hank note)hndi Promissory
Note of any kind Avhatsoever (except a hank note) — drawn, or expressed to be
payable, or actually paid, or endorsed, or in any way negotiated in the
United Kingdom, where the amovmt or value of the money for which the
bill or note is drawn or made
Does not exceed £5, ... ...Id.
Exceed £5, and not exceed £10,... 2d.
„ 10, „ „ 25,. ..3d.
„ 25, „ „ 50,. ..6d.
Exceed £50, and not exceed £75,... 9d,
„ 75, „ „ 100,. ..Is.
,, 100, for every £100, and
for any fractional part of £100 ... Is.
Estate Duty. — When the net value (excluding fractions of £100) of all
property, real or personal, settled or not settled,
Exceeds £100 and does not exceed £500, Duty 1 per cent.
„ £500 „ ,, £1000, „ 2
„ £1000 ,. „ £5,000, „ 3
,, - £5000 „ ,. £10,000, ,, 4
£10,000 „ „ £20,000, „ 5
„ £20,000 „ „ £40,000, „ 6
„ £40,000 ,, „ £70,000, „ 7
These duties are chargeable upon estates of all persons dying after 1st
August 1894. Legacy duty, as shown below, payable in addition, except that
if estate does not exceed £1000 net no legacy duty chargeable.
Duties on Legacies, &c. Duty per cent.
Brother or sister, or descendants, ... £500
Uncle or aunt, or descendants, ... 10
Granduncle or aunt, or descendants, 10
All other relations or strangers, ... 10
Keoeipt given for, or upon payment of, money amounting to £2 Duty percent.
or ixpwards, ... Id.
Voting Paper. Any instnmaent for the purpose of voting by
any person entitled to vote at any meeting, ... Id.
Lease or Tack — (1.) For any definite term not exceeding a year : —
Of any dwelling-house or tenement, or part thereof, at a rent not exceeding
the rate of £10 per annxim, ... ... ... ... Id.