Stamps (Ireland) Act 1815
| Jurisdiction | UK Non-devolved |
| Citation | 1815 c. 78 |
(55 Geo. 3) C A P. LXXVIII.
[14th June 1815]
'WHEREAS it is expedient to repeal 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 Stamp Duties inIreland , and to consolidate and simplify the same, and to grant other Duties in lieu thereof;' 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 all and singular the Duties under the Care of the Commissioners of Stamp DutiesinIreland , and all Allowances on the Purchase of Stamps granted and made payable by any Act or Acts in force in Ireland (save and except only the Duties on Lottery Licences (a) , shall, from and after the Commencement of this Act, cease and determine: Providedalways, that nothing herein contained shall prevent or be in any wise deemed, taken or construed to prevent the recovering, allowing or paying at any time after the Commencement of this Act of any Arrears of Duty or Allowances which shall then remain unpaid.
II Stamp Duties described in Schedule levied.
II. And be it further enacted, That, from and after the Commencement of this Act, in lieu and instead of the said Duties and Allowances by this Act repealed, there shall be granted, raised, levied, collected and paid inIreland unto His Majesty, his Heirs and Successors, for and in respect of the several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 made, allowed and paid, for or in respect of all such Articles, Matters or Things as are inserted, enumerated and described therein in that behalf, the several Allowances inserted, described and set forth in the said Schedule; and that no Sumor Sums of Money shall be paid or given in the Nature of Discount or Allowance in 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
(a ) [See 46 G. 3. c. 64. Sch. (A.) No. VI.]
Acts to the contrary notwithstanding; and that the said Schedule, and every Matter and Thing therein respectively contained, shall be deemed, taken and considered as Part of this Act.III In what cases Duties, &c. payable inBritish or Irish Currency.
III. And be it further enacted, That the Duties and Allowances by this Act granted and made payable, shall be paid and payable according to the Amount thereof inBritish Currency, except only such of the said Duties as are under the Sum of Six pence, or between the Sum of Six pence 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 thereof such Duties are imposed, such Amount so referred to shall be taken and deemed to be, and shall be computed in Irish Currency.
IV Duties under Commissioners of Stamp Duties.
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 Stamp Duties inIreland for the time being.
V Duties paid to Receiver General, and by him toExchequer.
V. And be it further enacted, That all Monies arising by the several Duties by this Act and the Schedule thereto annexed granted, shall be paid from time to time by the several Distributors of Stamps inIreland 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 the Duties on Stamped Vellum, Parchmentand Paper, are by Law directed to be paid; and all Money so paid into the said Receipt shall be carried to and made Part of the Consolidated Fund ofIreland .
VI Portion of Duties on Admission of Students, &c.accounted for to Treasurer of Society of King's Inns.
VI. And be it further enacted, That the said Commissioners of Stamp Duties inIreland shall cause to be kept a distinct Account of the Sum of Ten Pounds, Part of the several and respective Duties of Thirty Pounds, in the Schedule mentioned, on the Admission of any Student into the Society of King's Inns , and 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 mention 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 Twenty five Pounds and of 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.
VII Conveyances of Equity, or Right of Redemptionor Reversion of mortgaged Property to pay ad valorem Duty as on a Sale,deducting ad valorem Mortgage Duty previously paid.
VII. And be it further enacted, That in all cases where any Equity or Right of Redemption, or any Reversionary Right or Interest of, in, to or out of any Lands or other Property in Mortgage, or standing pledged or charged for or with the Payment of any Sum of Money, shall be conveyed or disposed of either in Consideration of the Money so due on Mortgage, or in Consideration of that and of any further Sum paid or agreed to be paid, the Conveyance of such Equity of Redemption or Reversionary Right or Interest, shall be deemed and taken to be a Conveyance upon the Sale of Property, and the Money due on Mortgage shall be deemed and taken to be the Purchase Money or Part of the Purchase Money for the same, as the case may be, and the Conveyance shall be liable to such Duty in respect of the whole of such Consideration, as any other Conveyance upon the Sale of Property is liable to, deducting thereout, nevertheless, suchad valorem Duty, if any, as shall have been previously paid on the Execution of such Mortgage, in respect of so much of the Principal Sum lent on such Mortgage, as shall then remain unpaid.
VIII How Conveyance of Property purchased ofdifferent Persons charged.
VIII. And be it further enacted, That where any Lands or other Property separately contracted to be purchased of different Persons, shall be conveyed to the Purchaser, or according to the Purchaser's Direction, in and by one and the same Deed or Instrument, such Deed or Iustrument shall be charged with thead valorem Duties, which shall be then by Law payable on Canveyances on the Sale of Property for and in respect of the separate Prices paid or agreed to be paid for such Lands or other Property, and not for and in respect of the aggregate Amount thereof.
IX Conveyances on Sale containing other Matter topay further Duty.
IX. And be it further enacted, That where any Deed or Instrument, operating as a Conveyance on the Sale of any Property, shall also operate as a Conveyance of any other than the Property sold by way of Settlement, or for any other Purpose whatever, or shall also contain any other Covenant, Matter or Thing, besides what shall be incident to the Conveyance of the Property sold, every such Deed or Instrument shall be charged in addition to the Duty and progressive Duty to which it shall be liable as a Conveyance on the Sale of Property, with such further Stamp Duty as any separate Deed containing the other Matters would have been chargeable with, exclusive of such Duty and progressive Duty.
X Powers of Acts relating to Stamps in Irelandextended to Act.
X. And be it further enacted, That all Powers, Provisions, Articles, Clauses, Penalties and Forfeitures contained in any Act (a) for regulating any Duties under the Care of the Commissioners for managing the Stamp Duties in Ireland , or for regulating the Collection or Management of such Duties which shall from time to time be in force and unrepealed, shall be applied and put in Execution for the raising, levying, paying, collecting, enforcing and securing the Duties and Allowances, by this Act granted and made payable, as fully and effectually to all Intents and Purposes, as if the same had been hereby specially enacted, and had made Part of this Act.
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