Towns > Greenock > 1847-1912 - Post-office Greenock directory > 1894-1895

APPENDIX. 45
INCOME TAX, INHABITED HOUSE DUTY, AND LAND TAX.
Surveyor of Taxes for 1st Greenock District, comprising the Lower
Ward of Renfrewshire and the County of Bute — Alexander M'Dougall,
M.A.
The Surveyor is also Lands Valuation Assessor and Registrar of
Voters for the Lower Ward of Renfrewshire, and the Burgh of Port-
Glasgow.
Surveyor of Taxes for 2nd Greenock District, comprising the County
of Argyll — John Kean.
Office hours — 10 till 4. Saturdays — 10 till 1.
STAMP DUTIES.
AGREEMENT, or any Memorandum of an Agreement, without a Clause
of Registration, and not otherwise specially charged with duty 6d
BILL OF EXCHANGE, Payable on Demand . . - id
BILL OF EXCHANGE, including Advance Notes for Seamen's wages,
of any other kind whatsoever (except a Bank Note), and Promissory
Note of any kind whatsoever (except a Bank Note), drawn, or ex-
pressed to be payable, or actually paid, or endorsed, or in any
manner negotiated in the United Kingdom : —
When the amount does not exceed ,£5 - - - - os id
Exceeds ,£5 and ,, 10 - - - - os 2d
,, 10 ,, 25 - - - - os 3d
,,25 ,, 50 - - - - os 6d
)» 5° >> 75 - - - - os 9d
,, 75 ,, 100 - - - - is od
And for every ^100, and also for any fractional part of ,£100, of
such amount or value - - - - - - - - is od
STAMPING DOCUMENTS AFTER EXECUTION. Agreements
"under hand" only must be lodged for Stamping within 14 days of
date of first signature ; ordinary deeds within 30 days. Leases are
not Agreements.
The DUTIES ON INLAND and FOREIGN BILLS are now
identical.
The term "Bill of Exchange" includes Draft Order, Cheque, and
Letter of Credit, and any document or writing (except a Bank Note)
entitling or purporting to entitle any person, whether named therein or
not, to payment by any other person of, or to draw upon any other
person for, any sum of money therein mentioned.
EXEMPTIONS. — Any draft or order drawn by any banker upon any
other banker, not payable to bearer or to order, and used solely for the
purpose of settling or clearing any account between said bankers. Any
letter written by a banker to any other banker, 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 pay-
ment is to be made, or to any person on his behalf.
BILL OF LADING 6d
Whatever number of Bills may form a set, each Bill of a set is liable tO'
this duty. Penalty for executing any Bill of Lading not dulystamped, ^"50.