Probate Duty (Ireland) Act 1816
| Jurisdiction | UK Non-devolved |
| Citation | 1816 c. 56 |
(56 Geo. 3) C A P. LVI.
[20th June 1816]
' WHEREASan Act was passed in the Fifty fifth Year of His present Majesty's Reign, intituledAn Act to repeal the several Duties under the Care of the Commissioners for managing the Stamp Duties in Ireland,and to grant new Duties in lieu thereof: And Whereas another Act was passed in the said Year, intituled An Act to regulate the Collection and Management of the Stamp Duties on Law Proceedings, Attornies, Solicitors,Proctors, and Corporate Officers in Ireland: And Whereas another Act was passed in the said Year, intituled An Act to repeal the several Act for the Collection and Management of Stamp Duties in Ireland, and to make more effectual Regulations for collecting and managing the said Duties in general: And Whereas it is expedient that the said recited Acts should be repealed, and that other and increased Duties of Stamps should be granted in lieu of the Duties aforesaid, and that the Regulations hereinafter contained should be established for the Collection and Management of all Stamp Duties in Ireland: ' May it therefore please Your Majesty that it may be enacted; and be it enacted by The King's Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authorityof the same, That from and after the Commencement of this Act, the said recited Acts, and all Duties by the said Acts, or any of them, granted or imposed, and all Allowances in respect of the said Duties, and all Regulations contained in the said Acts for collecting or enforcing of the said Duties,or any of them, shall be and the same are hereby repealed; save and except so far as the said Acts, or any of them, repeal any former Act or Acts of Parliament, or any Clause, matter, or thing therein contained; and save as to the raising recovering, allowing, or paying, after the Commencement of this Act, of any Arrears of Duty or Allowances under the said Acts, or any of them, or any other Act or Acts of Parliament which shall then remain unrepealed; and save as to any Proceeding commenced or to be commenced in any Court, Civil or Criminal, or otherwise, against any Person or Persons for any Fine, Penalty, Forfeiture, or Punishment for or in respect of any Crime or Offence committed or to be committed, before the Commencement of this Act, against the said Acts, or any of them, or any other Act or Acts of Parliament in anywise relating to the Collection or Management of Stamp Duties, which, if committed after the Commencement of this Act, would under the Provisions thereof, or of such other Act or Acts as aforesaid, subject the Offender to the same or a greater Fine, Forfeiture, Penalty or Punishment respectively.
II Duties specified in Schedule annexed to be levied,and the Allowances therein described made.
II. And be it further enacted, That from and after the Commencement of this Act, in lieu and instead of the Duties and Allowances by this Act repealed, there shall be granted, raised, levied, collected, and paid, inIreland , unto his Majesty, his Heirs and Successors, for and in respect of the several Instruments, Articles, matters and things mentioned, enumerated and described in the Schedule to this Act annexed, the several Sums of Money and Duties as they are respectively inserted, described and set forth in Words and Figures in the said Schedule, and in each and every Part thereof; and that there shall be allowed and paid for or in respect of all such Articles, matters or things as are inserted, enumerated and described in the said Schedule in that Behalf, the several Allowances inserted, described and set forth in the said Schedule; and that no Sum or Sums of Money shall be paid or given in the nature of Discount or Allowance on the Purchase of Stamps, other than such as is and are expressed and directed in the said Schedule, any thing in any former Act or Acts to the contrary notwithstanding; and that the said Schedule and every Clause, Regulation, matter and thing therein respectively contained, shall be deemed, taken, and considered as Part of this Act.
III Bonds, &c. now exempted from Stamp Duty tocontinue so.
III. Provided always, and be it enacted, That in all cases where any Bond, Receipt, Deed or Instrument of any Nature or Kind whatever, is expressly exempted from any Stamp Duty, by any Act or Acts in force at the time of the passing of this Act, and not expressly repealed by this Act or any other Act, every such Bond, Receipt, Deed or Instrument shall remain so exempted, and shall not be charged or chargeable with any Stamp Duty in this Act or the Schedule thereto annexed, any thing in this Act or in the said Schedule to the contrary in anywise notwithstanding.
IV Duties under Management of Commissioners for Stamps.
IV. And be it further enacted, That the several Duties and Allowances by this Act and the Schedule thereto annexed granted and made payable shall be under the Government, Care and Management of the Commissioners of Stamps inIreland for the time being; and that the said Duties, and all other Duties which shall from time to time he under the Care of the Commissioners of Stamps in Ireland , shall be denominated and be deemed and taken to be Stamp Duties.
V Duties paid in British Currency, except the Sum under6 d. or between 6 d. and 1 s.
V. And be it further enacted, That the Duties and Allowances by this Act granted and made payable, and all Stamp Duties which shall be from time to time payable inIreland , and as to which it shall not be expressly otherwise provided, shall be paid and payable according to the Amount thereof in British Currency, except only such of the said Duties as are under the Sum of Sixpence, or between the Sum of Sixpence and the Sum of One Shilling; and which said Duties shall be paid and payable according to the Amount thereof in Irish Currency: Provided always, that in all cases where any Duties of Stamps, or any Allowances in respect thereof, are directed to be ascertained by the Amount of any Sum referred to in respect whereof such Duties are imposed, such Amount so referred to shall be taken and deemed to be, and shall be computed in Irish Currency.
VI Duties paid to the Receiver General, and by him intothe Exchequer of Ireland.
VI. And be it further enacted, That all Monies arising by the several Stamp Duties inIreland shall be paid from time to time by the several Distributors of Stamps in Ireland into the Hands of the Receiver General of Stamp Duties for the time being in Ireland , and to no other Person whatever, any Law, Usage or Custom to the contrary notwithstanding; and the said Receiver General shall pay the same (the necessary Charges of raising, paying and accounting for the same being deducted) into the Receipt of the Exchequer of Ireland ,at such times and in such manner as is or shall be from time to time by Law directed concerning the several Stamp Duties in Ireland , and all Money so paid into the said Receipt shall be carried to and made Part of the said Consolidated Fund of Ireland .
VII Accounts of Part of certain Duties on the Admissionof Students to Inns of Court, &c. to be kept separate, and paid over toTreasurer.
VII. And be it further enacted, That the Commissioners of Stamps inIreland shall cause to be kept a distinct Account of the Sum of Ten Pounds (Part of the Duty of Thirty Pounds, in the said Schedule mentioned, on the Admission of any Student into the Society of King's Inns, and of Thirty Pounds on the Admission of any Person to the Degree of a Barrister in the Inns of Court); and of the Sum of Seven Pounds (Part of the Duty of Fifty Pounds, in the said Schedule mentioned, upon each Part of Indentures binding an Apprentice to an Attorney; and that the Receiver General of Stamp Duties shall pay the same at the Receipt of His Majesty's Exchequer in Ireland; and the Lord High Treasurer of Ireland for the time being, or the Commissioners for executing the said Office for the time being, shall cause the said respective Parts of the said respective Duties of Thirty Pounds, and Thirty Pounds, and Fifty Pounds to be paid to the Treasurer of the said Society of King's Inns, to be applied by him in such manner as shall be directed by the said Society.
VIII Appointment of Commissioners.
VIII. And be it enacted, That His Majesty, or the Lord Lieutenant, or other Chief Governor or Governors ofIreland for the time being, shall have Power from time to time and at all times to appoint Commissioners for the stamping and marking Vellum, Parchment and Paper, and managing the Stamp Duties in Ireland , and that the said Commissioners shall be called ‘The Commissioners of Stamps in Ireland;’ and that the said Commissioners, with the Consent and Approbation of His Majesty, or of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, shall have Power under their Hands and Seals to appoint such inferior Officers in their Department as they shall from time to time think proper; and that every Commissioner, or other Officer so appointed, before...
To continue reading
Request your trial