Stamp Act 1804
| Jurisdiction | UK Non-devolved |
| Citation | 1804 c. 98 |
| Year | 1804 |
(44 Geo. 3) C A P. XCVIII.
[28th July 1804]
'Most Gracious Sovereign,
WHEREAS the several Rates and Duties upon stamped Vellum, Parchment, and Paper, and upon other Articles and Things under the Care of the Commissioners for managing the said Duties, are become very numerous, intricate, and complicated, and it will tend to give Facility to Business, and contribute materially to the publick Benefit to consolidate and simplify the same;' be it therefore 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 Authority of the same, That, from and after the tenth Day ofOctober One thousand eight hundred and four, all and singular the Duties, Allowances, Discounts, Compensations, and Drawbacks of Stamp Duties, and other Duties under the Care of the said Commissioners for managing the Duties upon stamped Vellum, Parchment, and Paper, granted by any Act or Acts of Parliament now in force, shall cease and determine (save and except in all Cases relating to the recovering, allowing, or paying any Arrears thereof respectively, which may at that Time remain unpaid, or to any Fine, Penalty, or Forfeiture, Fines, Penalties, or Forfeitures, relating thereto respectively, which shall have been incurred at any Time before or on the said tenth Day of October One thousand eight hundred and four); Provided always, that nothing in this Actcontained shall extend, or be construed to extend, to repeal, or in anywise alter, the Duties or Drawbacks granted by an Act of the thirty-ninth and fortieth Years of his present Majesty's Reign, intituled,An Act for the Union of Great Britain and Ireland.
II. 'And whereas the Commons ofGreat Britain and Ireland , in Parliament assembled, towards raising the necessary Supplies to defray the Expences of the just and necessary War in which your Majesty is engaged, have resolved to grant to your Majesty several new and additional and other Duties on stamped Vellum, Parchment, and Paper, and upon other Articles and Things under the Management of the Commissioners of the Stamp Duties, and do therefore most humbly beseech your Majesty that it may be enacted;' and be it therefore enacted, That, from and after the said tenth Day of OctoberOne thousand eight hundred and four, in lieu and instead of the said Duties respectively by this Act repealed, there shall be raised, levied, collected, and paid, inEngland , 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 Schedules marked (A.) and (B.) hereunto annexed, the several Sums of Money and Duties as they are respectively inserted, described, and set forth in the Column of the said Schedules marked (A.) and (B.), intituled, ‘England;’ and that there shall be raised, levied, collected, and paid in like Manner in Scotland , the several Sums of Money and Duties as they are respectively inserted, described, and set forth in the Column of the said Schedules marked (A.) and (B.) intituled, ‘Scotland ;’ and that there shall be made, allowed, and paid, for or in respect of all such Articles, Matters, or Things, as are inserted, enumerated, and described in the Schedule marked (C.) hereunto annexed, the several Allowances, Drawbacks, or Sums of Money, as the same are respectively inserted, described, and set forth in the said Schedule marked (C.)
III Act shall not make void any Licence before granted, except Licences for Stage Coaches.
III. And be it further enacted, That nothing in this Act contained shall extend, or be construed to extend, to make void any Licence or Licences granted under or by virtue of any Law or Laws relating to his Majesty's Stamp Duties, in force before or on the tenth Day ofOctober One thousand eight hundred and four, or to require or compel any Person, to whom any such Licence shall have been granted, to renew or take out any fresh Licence until the End and Expiration of the Term for which any Licence was granted; save and except all such Licences as may or shall have been granted under the Authority aforesaid, to any Person or Persons for employing any publick Stage Coach or Carriage for the Purpose of conveying Passengers for Hire.
IV Allowance for unexpired Term of such Licences.
IV. And be it further enacted, That it shall and may be lawful to and for the said Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, and they are hereby directed and required, to deduce and allow, to such Persons respectively as shall pay the Duties by this Act imposed on Licences for keeping or employing publick Stage Coaches or Carriages for the Purpose of carrying Passengers for Hire, at and after the Rate of one Shilling and three-pence for each and every entire Quarter of a Year which may remain unexpired of the Term of any former Licence granted to any such Person respectively for the like Purpose.
V Act shall not make void any Contract for farming the Post Horse Duties.
V. And be it further enacted, That nothing in this Act contained shall extend, or be construed to extend, to annul or make void any Contract or Agreement, made or entered into by his Majesty's Commissioners for managing the Duties on stamped Vellum, Parchment, and Paper, under or by virtue of any Law or Laws in force before or on the said tenth Day ofOctober One thousand eight hundred and four, for letting to Farm the Rates and Duties on Horses let to Hire, for travelling Post, and by Time; any Thing in this Act contained to the contrary in anywise notwithstanding.
VI Duties shall be under the Management of the Commissioners for Stamps, who may employ Officers, allow Salaries, provide Stamps, &c.
VI. And be it further enacted, That, for the better and more effectual levying and collecting the Duties by this Act granted, the same shall be under the Government, Care, and Management of the Commissioners for the Time being appointed to manage the Duties or stamped Vellum, Parchment, and Paper; who, or the major Part of them, are hereby required and empowered to appoint and employ such Officers under them for that Purpose, and to allow such Salaries and incidental Charges as may be necessary, and to provide such Marks, Stamps, or Dies, in order to denote any of the several Duties payable by virtue of this Act, whenever they see Occasion, to use such Stamps as shall have been heretofore provided to denote any former Duties on stamped Vellum, Parchment, or Paper, or to cause new Stamps to be provided for the Purpose of denoting the Duties granted by this Act, and to alter or renew the same respectively from Time to Time, and to do all other Things necessary to be done for patting this Act into Execution, with relation to the said Duties hereby granted, in the like and in as full and ample a Manner as they, or the major Part of them, are authorized to put in Execution any Law or Laws concerning stamped Vellum, Parchment, and Paper.
VII Commissioners may issue, and Persons may use, Parchment, &c. stamped before Oct. 10, 1804, with Stamps to a sufficient Amount.
VII. And be it further enacted, That it shall be lawful for the said Commissioners for managing the Duties on Vellum, Parchment, and Paper, and they are hereby authorized to issue any Vellum, Parchment, or Paper, stamped before the tenth Day of ofOctober with any Stamp or Mark denoting any Duty of like Amount, with any of the Duties specified in the said Schedule; or for any Persons, having in their Possession any such Vellum, Parchment, or Paper, to issue, use, or apply the same, in like Manner as if the same had been stamped with Stamps or Dies expressly provided under the Authority of this Act; any Thing in this Act to the contrary notwithstanding.
VIII Duties and Drawbacks shall be paid and allowed as former Duties and Drawbacks; and Provisions of former Acts, except hereby altered, extended to this Act.
VIII. And be it further enacted, That the said several Sums of Money respectively inserted, described, and set forth in the said Schedules marked (A.) and (B.) as Duties payable to his Majesty, his Heirs and Successors, and the several Allowances, Drawbacks, and Sums of Money, for or in respect of the several Articles, Matters, and Things inserted, described, and set forth in the said Schedule marked (C.) shall and may be respectively raised, levied, collected, answered, paid, recovered, adjudged, mitigated, and allowed, except where any Alteration is expressly made by this Act, in such and the like Manner, and in or by any or either of the general or special Means, Ways, or Methods, by which the former Duties under the Management of the said Commissioners of stamped Vellum, Parchment, or Paper respectively, and the Allowances and Drawbacks under the Management of the said Commissioners respectively, were or might be raised, levied, collected, answered, paid, recovered, adjudged, mitigated, and allowed; and the several Persons, and also all Vellum, Parchment...
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