Stamps Act 1797

JurisdictionUK Non-devolved
Citation1797 c. 90
Anno Regni GEORGII III. tricesimo septimo. An Actfor granting to His Majesty certain Stamp Duties on the several Matters therein mentioned, and for better securing the Duties on Certificates to be taken out by Solicitors, Attornies, and others, practising in certain Courts of Justice inGreat Britain .—

(37 Geo. 3) C A P. XC.

[22d June 1797]

'Most Gracious Sovereign,

WE, your Majesty's more dutiful and loyal Subjects the Commons ofGreat Britain in Parliament assembled, towards raising the necessary Supplies to defray your Majesty's Public Expences, and making such permanent Addition to the Public Revenue as shall be adequate to the increased Charge occasioned by any Loan to be raised, or Stuck to be created, by virtue of any Act or Acts for that Purpose to be passed in this Session of Parliament, have freely and voluntarily resolved to give and grant unto your Majesty the Duties hereinafter mentioned; and do most humbly beseech 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 Authority of the same, Thatthere shall be raised, levied, collected, and paid, throughout the Kingdom ofGreat Britain , upon every Skin, or Piece of Vellum or Parchment, or Sheet or Piece of Paper, on which any of the several Matters hereinafter mentioned shall, from and after the fifth Day of July one thousand seven hundred and ninety-seven, be engrossed, printed, or written, the respective Stamp Duties following; that is to say,

Any Entry, Minute, or Memorandum, of any Admission into any Corporation or Company in the Court Book, Roll, or Record, of such Corporation or Company, the Sum of four Shillings:

Any Admission into any of the Inns of Court, or Inns of Chancery, the Sum of four Pounds:

Any Admission into any of the four Inns of Court, the further Sum of four Pounds and two Shillings over and above the said last mentioned Sum of four Pounds:

Any Admittance, or Instrument for admitting, of any Fellow of the College of Physicians, or of any Attorney, Clerk, Advocate, Proctor, Notary, or other Officer in any Court whatsoever inGreat Britain , (not being an Annual Officer in the Court of any Corporation or interior Court, whose Office is under the Value of ten Pounds per Annum in Salary, Fees, and Perquisites,) the Sum of eight Pounds:

Any Agreement for which the Stamp Duties of six Shillings and of one Shilling are charged by Two Acts of the twenty-third and thirty-fifth Years of the Reign of his present Majesty, the Sum of three Shillings:

Any Award, the Sum of five Shillings:

Any beneficial Warrant or Order under the Sign Manual of his Majesty, his Heirs or Successors, the Sum of twelve Shillings and Sixpence:

Any Bill of Exchange, Draft, or Order for the Payment of Money on Demand, for which any Stamp Duty is charged by an Act of the thirty-first Year of the Reign of his present Majesty, where the Sum expressed therein shall amount to forty Shillings and shall not exceed five Pounds and five Shillings, the Sum of one Penny; and where such Sum shall exceed five Pounds and five Shillings and shall not exceed thirty Pounds, the Sum of Two-pence; and where such Sum shall exceed thirty Pounds and shall not exceed fifty Pounds, the Sum of Three-pence; and where such Sum shall exceed fifty Pounds and shall not exceed one hundred Pounds, the Sum of Four-pence; and where such Sum shall exceed one hundred Pounds and shall not exceed two hundred Pounds, the Sum of Sixpence:

Any Bill of Exchange, Draft, or Order, payable otherwise than on Demand, where the Sum expressed therein, or made payable thereby, shall amount to forty Shillings and shall not exceed thirty Pounds, the Sum of Two-pence; and where such Sum shall exceed thirty Pounds and shall not exceed fifty Pounds, the Sum of Three-pence; and where such Sum shall exceed fifty Pounds and shall not exceed one hundred Pounds, the Sum of Four-pence; and where such Sum shall exceed one hundred Pounds and shall not exceed two hundred Pounds, the Sum of Sixpence:

Any Bill of Exchange whatsoever, where the Sum expressed therein, or made payable thereby, shall exceed two hundred Pounds, the Sum of Eight-pence:

Any Bill or Note of Lading which shall be signed for any Goods or Merchandizes to be exported, the Sum of one Shilling:

Any Bond given as a Security for Money, the Amount whereof shall not exceed one hundred Pounds, the Sum of three Shillings; where the Amount shall exceed one hundred Pounds and shall not amount to five hundred Pounds, the Sum of ten Shillings; where the Amount shall be of the Value of five hundred Pounds or upwards, the Sum of fifteen Shillings; where the Amount shall be of the Value of one thousand Pounds or upwards, the further Sum of ten Shillings; where the Amount shall be of the Value of two thousand Pounds or upwards, the further Sum of one Pound; where the Amount shall be of the Value of five thousand Pounds or upwards, the further Sum of two Pounds:

Any Bond not hereby otherwise charged, except Bail Bonds, and Assignments thereof, and except Bonds exempted from the Duties on Stamped Vellum, Parchment, and Paper, by an Act passed in the thirty-second Year of the Reign of his present Majesty, for the Relief of the Coast Trade ofGreat Britain , and for exempting certain Coast Documents from Stamp Duties; and also except Bonds given by Executors and Administrators, where the Estate to be administered shall not exceed the Sum of twenty Pounds; and Bonds to be given by the Widow of any common Soldier or Seaman dying in his Majesty's Service, on obtaining any Probate of a Will, or Letters of Administration of any Estate, the Sum of three Shillings:

Any Certificate or Debenture for drawing back any Customs or Duties, or any Part of any Customs or Duties, for or in respect of the re-shipping or exporting of any Goods or Merchandizes fromGreat Britain , the Sum of two Shillings:

Any Collation to be made by any Archbishop, or other Bishop, or any Presentation or Donation which shall pass the Great Seal ofGreat Britain , or which shall be made by any Patron whatsoever, of or to any Benefice, Dignity, or Spiritual or Ecclesiastical Promotion whatsoever, the Sum of six Pounds:

Any Conveyance, Surrender of Grants or Offices, Release, or other Deed whatsoever, which shall be enrolled of Record in any Court whatsoever, or by any Custos Rotulorum, or Clerk of the Peace, the Sum of ten Shillings:

Any Copy of any Will, the Sum of Three-pence:

Any Copy, purporting to be a true Copy, or attested to be a true Copy, of any Indenture, Lease, or other Deed, or any Part thereof, for the Security or Use of any Person, other than the Person having or being entitled to the Custody of such Indenture, Lease, or other Deed, the Sum of six Shillings and Eight-pence:

Any Dispensation to hold two Ecclesiastical Dignities or Benefices, or both a Dignity and Benefice, or any other Dispensation or Faculty, from the Lord Archbishop ofCanterbury , or the Master of the Faculties for the Time being, the Sum of ten Pounds:

Any Exemplification whatsoever that shall pass the Seal of any Court, the Sum of one Pound:

Any Grant or Letters Patent under the Great Seal ofGreat Britain , or the Seal of the Duchy or County Palatine of Lancaster , or of any Honour, Dignity, Promotion, Franchise, Liberty, or Privilege, to any Person or Persons, Bodies Politic or Corporate, or any Exemplification of the same, the Sum of eight Pounds:

Any Grant from his Majesty, his Heirs or Successors, of any Sum of Money exceeding one hundred Pounds, which shall pass the Great Seal, or Privy Seal, (not directed to the Great Seal,) the Sum of six Pounds.

Any Grant of Lands in Fee, Lease for Years, or other Grant of Prosit not herein particularly charged, that shall pass the Great Seal, the Seal of the Exchequer, the Seal of the Duchy or County Palatine ofLancaster , or Privy Seal, (not directed to the Great Seal,) the Sum of six Pounds.

Any Grant of any Office or Employment which shall be above the Value of one hundred Poundsper Annum , the Sum of six Pounds; which Value shall be calculated on the Amount of the Salary, Fees, and Perquisites appertaining to such Office or Employment within the Year:

Any Indenture, Lease, or other Deed, not hereby otherwise charged, for which a Stamp Duty of one Shilling is payable by virtue of an Act, made in the thirty-fifth Year of the Reign of his present Majesty, (except Indentures for binding Parish or Charity Children Apprentices,) the Sum of three Shillings:

Any Institution or Licence that shall pass the Seal of any Archbishop or Bishop, Chancellor or other Ordinary, or any Ecclesiastical Court whatsoever inEngland , or any Writ or Instrument for the like Purpose, with any such Institution or Licence that shall be passed or made by any Presbytery or other Spiritual Power in Scotland , the Sum of fifteen Shillings:

Any Inventory or Catalogue of any Furniture, Goods, or Effects, made with Reference to any Agreement, or for the Security of any Person not hereby otherwise charged, the Sum of two Shillings and Sixpence:

Any Letters of Mart, the Sum of fifteen Shillings:

Any Matriculation of a Person in either of the two Universities inEngland , the Sum of four Shillings:

Any Pardon (except the General Circuit orNewgate Pardons) of or for any Crime or Offence, or of any Sum of Money or Forfeiture whatsoever, or any Warrant of Reprieve or Relaxation from any pecuniary Fine or Forfeiture exceeding one hundred Pounds, or from any corporal Punishment, the Sum of six Pounds:

Any Passport, the Sum of one Shilling:

Any Probate of a Will in or Letters of Administration for any Estate of or above the Value of three hundred Pounds, the Sum of two Pounds and ten Shillings; where the Estate is of or above the Value of six hundred Pounds, the further Sum of one Pound and ten Shillings; and where the Estate is of or...

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