Yarmouth and Norwich Railway Act 1842

JurisdictionUK Non-devolved
Citation1842 c. lxxxii
ANNO QUINTO & SEXTO
VICTORIA REGINJE.
***********^^*^**^^****^****^******^***************
CAP.
LXXXI1.
An Act to assimilate the Stamp Duties in Great
Britain and
Ireland,
and to make Regulations for
collecting and managing the same, until the
Tenth Day of
October
One thousand eight hun-^
died and forty-five. [5th August 1842.]
4
Most Gracious Sovereign,
HERE
AS
it is expedient to assimilate the Stainp Duties in
Great Britain and
Ireland,
and for that Purpose to repeal
certain of the Stamp Duties now payable in
Ireland,
and to
grant others in lieu
thereof,
towards raising the necessary Supplies to
defray Your Majesty's public Expences, and making an Addition to the
public Revenue : We, Your Majesty's most dutiful and loyal Subjects,
have therefore freely and voluntarily resolved to give and grant unto
Your Majesty the several Rates and Duties herein-after mentioned,
and do most humbly beseech Your Majesty that it may be enacted;
and be it enacted by the Queen'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 Commencement of Repeal of
this Act the Duties granted and made payable upon Gold and Silver Duties on
Plate wrought, made, or manufactured in
Ireland,
by an Act passed g-jJe/p^g:
in the Forty-seventh Year of the Reign of King George the Third, granted by
intituled An Act to grant to His Majesty certain Inland Duties of
47G.3.
c.
18;
10 X Excise
5°•& 6° VICTORIA, Cap,82ii
Excise and Taxes in Ireland, and
to.
allow
certain Drawbacks in respeo
thereof,
in lieu of former Duties ofExcise, Taxes, and Drawbacks^
and on Li- and the Duties granted and made payable upon or in respect d1
cencesto Licences to Persons to sell oriijake Gold or-Silver Plate in, Ireland
St!ed^ate ^.an A& passed in the Fifty-fifth Y^ar of t% said King's Reiga
55G.$.c.l9; intituled An Act to grant certain Duties^ of iMxcise upon Licence*
9
for the $ale of Spirituous and
oihe%
Liq^iftS;
by?
Retail, and,
upor
Licences to Persons dealing
in>
JSxcispabl&G^
in
lieu of the Stamp Duties payable upon
s$ich
Licences,; and: to secure
the Payment of such Excise Duties, and'tQivegulate the issuing .of sucl
Licences ; and
to
discourage the immoderate
Use
of Spirituous Liquors
and
on
in Ireland ; and also all the Duties now payable in Ireland grantee
*i?e
«fi8p&S"
^ an Act passed in the Fifty-sixth Year of the said King's Reign,
of
56.
*
' intituled An Act to repeal the several Stamp Duties in Ireland, and
also several Acts for the, Collection, a^dt Manqgep^ni of the said Duties,
and to grant new Stamp'Duties in lieu
thereof;
and to make more
and on
effectual Regulations for collecting and managing the said Duties; and
Transfer of also the Duties upon any Transfer, Assignment, or Reconveyance of
Mortgages, any Mortgage in
Ireland,
and upon certain* Promissory Notes issued by
JersNoteT" the Governor and Company of the Bank of
Ireland,
or by any
granted by Banker or Bankers in
Ireland,
granted by an Act passed in the Third
3G.4-c.ll7.; Year of the Reign of King George the Fourth, intituled An Act to
reduce the Stamp Duties on Reconveyances of Mortgages, and in
certain other
Cases
;
and*
to
amend an Act of the last Session of Par-
liament, for removing Doubts as to the Amount of certain Stamp
and
on
Co^- Duties in Great Britain and Ireland respectively ; and also the Com-
position
for position for the Duties on Promissory Notes issued by any Banker
theDutieson or jjauk^g Up0n unstamped Paper, granted by an Act passed in the
Notes Ninth Year of the Reign of King George the fourth, intituled An Act
granted by to enable Bankers in Ireland to issue certain unstamped Promissory
9G.4.C.80. Notes, upon Payment of a Composition in lieu of the Stamp Duties
hereon, shall cease and determine, save and except such of the said
Duties and Composition for Duties, or so much and such Parts
thereof respectively, as shall then have become due or payable, and
^ shall remain in arrgar and unpaid, and save and except so much and
such Part or Parts as shall remain to be paid of any Duties in respect
of Legacies given by way of Annuity, qr; so that the Yalue thereof
cannot be ascertained, at; once, where Part of such> Duties;
shall}
then
haye been paid or have become, payabl^and. save and except also
the Duties chargeable under theE said Act of the Fifty-sixth Year of
the.
Reign, of King George thje Third, upon or in respect of any
Certificate, of having registered;
a.
Deputation as a Gamekeeper, and
also,
upon or hi respect of any Certificate to authorize any Person; not
b$ing a Gamekeeper to kill Game:.in
Ireland.,
h*
-New
Duties.
;' I J, Arid be it enacted, Th^t (say& and except- for or in resped
of! the Articles, Matters, and Things, mentioned] or specified in the
Schedule to this Act annex^d)vthej,e: shall be granted, raised* levied*'
collected^and paid, in Ireland,,unto and.for e Use of.Her*Majesty,
. Her Heirs and Successors; in lieu of the Duties,and: Composition for
Duties hereby repealed,, the several, Sums-Qft MpAey^an&Duties and:
On
Deed^. Composition for. Duties,following.; .(itha^isxtocsay,) for, ai^cLin respect;
&£>**£
same;
jp
'^e seyeral, Instruments, Articles. Matters, and Things-mentioned,
asmEi.gl.aM, enumerated
5*& 6Q VICTORIJE, Cap 82. 9M
j
enumerated, and described, mutatis mutandis,: in the Schedule, to-aii granted by
Act passed in the Fifty-fifth Year of the. Reign of King George the 55G.3.C.184,
Third, intituled ^4ra Act for repealing the Stamp Duties on Deeds*
Law>•-Proceedings,
awe? o^Aer written or printed Instruments,, and the
Duties on Fire Insurances,, and on Legacies and Successions to Per-
sonal; Estate upon Intestacies, now payable in Qreat Britain \ and for
granting other Duties in lieu, thereof (except those standing under
the Head of Exemptions,) or for or. in respect, of all Instruments,
Articles, Matters, and Things of the like Nature, Kind, and Descrip-
tion, respectively, in
Ireland,
or of the Vellum, Parchment, or Paper
upon which such Instruments, Articles, Matters, and Things, or any
of them, shall be written or printed, such and the like Duties as by
or un,d.er the-said last-mentioned Act, or by or.under any subsequent.
Act, are now payabl'e in England fox or in respect of the said Instru-
ments, Articles, Matters, and. Things respectively mentioned, enume-
rated, and described in the said. Schedule to the said Act. of the
Fifty-fifth Year of the.Reign of. King George the Third annexed, or
for or in respect of the Vellum, Parchment, or Paper whereon such
Instruments, Articles, Matters, or Things respectively are written or
printed; and also for and in respect of Plate of Gold and Silver On Gold ami
made or wrought in.
Ireland,
the several Duties or Sums of Silver Plate
Money respectively by another Act passed in the Fifty-fifth Year of |hesGgS '
the Reign of King George the Third,, intituled An Act for repealing
c-i85.
the Stamp Office Duties on Advertisements, Almanacks, News-
papers, Gold and Silver Plate, Stage Coaches, and' Licences for keep-
ing Stage Coaches, now payable in Great Britain ; and for granting
new Duties in lieu.thereof
\
grantedfor or in. respect of Plate, of Gold
and Silver, respectively made or wrought in Great Britain; and also Qn Licence,
for or in. respect of Licences to. Persons to sell ov. make Gold or to deal in
Silver Plate in
Ireland,
the several Duties or Sums of Money respec- Plate tIie
tively by an Act passed in the Forty-third Year of the Reign of i^ aS bgQ
King George the Third, intituled An Act to repeal the Duties of
Excise payable in Great Britain,, and to grant other Duties in lieu
thereof,
granted for and upon Licences to Persons trading in, vending,
or selling Gold or Silver Plate; and also for. and. in, respect of OnComposi-
the Promissory Notes
on_
unstamped Paper issued by any licensed .tion for.Bankr
Banker in
Ireland,,
ox such. Notes^ of such Banker in- Circulation, ers^the
the same. Composition; as is payable by Bankers in England, in pur- 9G.4ic.J3.
suance of an Act passed in. the. Ninth Year of the Reign of King
George the Fourth, intituled. An Act to enable Bankers in England to
issue certain unstamped Promissory Notes and Bills of Exchange,
upon Payment of a. Composition in lieu of the Stamp Duties*
thereon 1 and that, the said Schedule annexed to the said first-;
mentioned Act passed in the Fifty-fifth Year of the Reign of King
Geprge the Third shall, for the Purposes, of this Act, be read and
taken and considered as if the same was annexed to and was a Part of
this Act, and all the. Instruments, Articles,, Matters, and Things
(except as aforesaid) therein mentioned, enumerated, and described.
respectively were, mutatis mutandis, mentioned, enumerated, and
described.as Instruments, Articles, Matters, and Things in or relating:
to
Ireland,
and.not in or relating to Great Britain or England
;
and
that wherever in the said.Schedule the Words " United Kingdom^
u United Kingdom of, Great Britain and
Ireland"
" in Great Britain^
"in
912 5° & 6° VICTORIA C'ap.82.
The Duties
on Fire In-
surance to
be charged
on Policies
granted by
/Persons
licensed in
Ireland.
Exceptions
not to ex-
tend to Bills
or Notes of
the Bank of
Ireland.
Where any of
the Duties in
England
have been
repealed, the
same not to
be charged
in Ireland ;
and where
new Duties
granted in
lieu, the
same to be
payable in
Ireland.
" in England? *' at Westminster? or " in Doctors Commons? are
used, the Word'" Ireland? or the Words :' in Ireland? as the Case:
may be or require, shall be substituted and read in lieu
thereof,
save
and except, where any of such Words in the said Schedule shall be
consistent with the Object and true Intent and Meaning of this Act,
and shall be applicable to the Purposes
thereof:
Provided always,
that the Duties on Policies of Insurance from Loss or Damage by
Fire,
and the yearly Per-centage Duties for and in respect of such
Insurances, not expressly exempted from Duty, shall be charged and
paid respectively upon and for and in respect of all such Policies and
such Insurances in Ireland as shall or may be granted and made by
aity Person licensed, or who ought to be licensed, in pursuance of
any Act of Parliament for that Purpose, and upon and for and in
respect of all and every Policy and Insurance respectively that can or
may and shall be lawfully granted or made in Ireland by any Corpo-
ration, Company, or Person, whether licensed or not: Provided
always, that where any Deed or other Instrument mentioned or
described in the said Schedule, or in the said Act passed in the Third
Year of the Reign of King George the Fourth, is declared to be
exempt from ad valorem Duty, by reason of the Payment for or in
respect of any other Deed or Instrument of any ad valorem Duty
specified in the said Schedule, or granted by any former Act, such
Exemption shall be deemed to extend in like Manner to all Deeds and
Instruments of the same Description executed after the Commence-
ment of this Act, in all Cases where any ad valorem Duty of the
like Kind respectively granted by the said Act passed in the Fifty-
sixth Year of the Reign of King George the Third, or any Act in
that Behalf therein mentioned, or this Act, shall have been paid for
or in respect of any such other Deed or Instrument: Provided also,
that in the Cases of Sub-sales mentioned in the said Schedule under
the Head " Conveyance," the Sub-purchasers, and the Persons imme-
diately selling to them, shall be deemed and taken to be Purchasers
and Sellers within the Intent and Meaning of the Provisions and Regu-
lations of the said Act passed in the Fifty-sixth Year of the Reign of'
King George the Third; Provided also, that nothing herein or in the
said Schedule .contained shall exempt, or be deemed to exempt, from
any of the Duties hereby charged, any of the Bills or Promissory Notes
of the Bank of
Ireland,
except under or by virtue of any Contract or
Agreement authorized by the Laws in force to be made between the
Governor and Company of the said Bank and the Commissioners of
Her Majesty's Treasury in that
Behalf:
Provided also, that nothing
in this Act contained shall be deemed or construed to make payable
in Ireland any of the Duties or Sums of Money specified and set
forth in the said Schedule annexed to the said Act of the Fifty-fifth
Year of the Reign of King George the Third, which shall have been
repealed, or shall have ceased to be payable in England; and that
in all Cases where any of the said Duties have been repealed, and
any reduced or other Duties have been granted and are now payable
in lieu
thereof,
under or by virtue of any subsequent Act, such last-
mentioned Duties shall be deemed to be arid shall be the Duties^
payable and to be paid in Ireland for and in respect of the Articles,
Matters, and Things to which the same shall respectively relate :
Provided also, that the Releases and other Conveyances of Annuities
or
5° & 6° VICTORIA Cap. 82. 913
or Rent-charges made in the original Grant thereof subject to be
Releases and
redeemed or re-purchased,* shall on the Re-conveyance thereof be Convey-
Exempted from the ad valorem Duty imposed on Conveyances on the Annuities,
Sale of Property by the said Act of the Fifty-fifth Year of the Reign
&c,
ex-
of King George the Third, and the said Schedule thereto annexed, emptedfrom
and shall be charged only with the ordinary Duty on Deeds or ^alorem
_
Instruments of the like Kind not upon a Sale. purchase.
III.
Provided always, and be it enacted, That Indentures or other Indentures
of Appren-
ticeship,
where the
Premium
does not
exceed 10/->
exempted
_ from Stamp
the Amount or Value aforesaid moving to the new Master. or Mis- Duty.
tress,
shall be exempt from all $tamp Duty.: Provided always, that
nothing herein contained shall extend or be construed to extend to
exempt from -Stamp Duty any Articles of Clerkship to Attornies or
Instruments of Apprenticeship in
Ireland,
where -there shall be no
such Consideration as in the Schedule to the said Act of the Fifty-
fifth Year of the Reign of King George the Third is mentioned,
exceeding in Amount oir Value the Sum of Ten Pounds, moving to
the Master or Mistress, and all Assignments of such Indentures as
aforesaid, provided there shall be no such Consideration exceeding
others, which are specifically charged in the said Schedule.
- IV. Provided also, and be it enacted, That no Licence for Marriage
in
Ireland,
if not special, shall be liable to any -Stamp Duty.
w
V. And be it enacted, That so much of an Act passed in the
lufth arid Sixth Years of the Reign of His late Majesty King Wil-
liam the Fourth, intituled An Act to alter certain Duties of Stamps
and Taxes, and to regulate the Collection
thereof,
as exempts from
Stamp Duty all Deeds, Bonds, Agreements, or other Instruments
made and executed in
Ireland,
whereby any Person or Persons shall
become bound or agree to submit any Matter in dispute to Arbitra-
tion, and also all Awards made in pursuance of any such Submission
as aforesaid, shall be and the same is hereby .repealed, so far as
relates to any such Submission as aforesaid, and to any Award there-
upon, where the Matter in dispute shall be of the Amount of Value
of Twenty Pounds or upwards.
Marriage
Licences
exempt, if
not special-
Exemption
of Arbitra-
tion Agree-
ments and
Awards
granted by
5&6W.4.
c. 64. s. 1.
limited to
Cases where
the Matter
in dispute'is
under 20/.
VI.
And be it enacted, That from and after the Commencement of Duties
•tjiis Act, in lieu and instead of certain other of the Duties by this
granf^d
a?
Act repealed, there shall'be granted, raised, levied, collected, and s^edule"1
paid, in
Ireland,
unto and for the Use of Her Majesty, Her Heirs and annexed.
Successors, for and in respect of the several Instruments, Articles,
Matters, and Things mentioned, enumerated, and described in the
Schedule to this Act annexed, (except those standing under the Head
of "Exemptions,") the several Sums of Money and Duties respecr
tively inserted, described, and set forth in Words.and Figures against
the same respectively in the said Schedule; and that the said Sche-
dule,
and every Clause, Regulation, Matter, and Thing therein
respectively contained, shall be deemed, taken, and considered as
Tart of this Act.
VII.
And be it enacted, That all the several Duties and Compost Duties shall
10 Y under
the
5°&6°VICTORL£, Cap.82.
- " p
"J J .
the Care and Management of the Commissioners of Stamps and.
Taxes for the Time being, and the said Duties shall be denominated
and deemed to be Stamp Duties, and, except as herein-after is men-
mi
ment of
Commis-
sioners of
Stamps and
Taxes, and tioned, all Monies to arise from such Duties and Composition for
be carried to ----- -- - - - - -
the Conso
lidatedFund.
Salaries and
Charges in-
cidental to
levying the
Duties to be
paid there-
-out.
The present
Discounts,
&c.
to be
allowed.
Accounts of
Part of cer-
tain Duties
on the Ad-
mission of
Students to
the Inns of
Court, &c. to
be kept se-
parate, and
such Part
paid over to
the Trea-
surer.
Duties shall be paid into the Receipt of Her Majesty's Exchequer in
Dublin, and be carried to and made Part of the Consolidated Fund of
the United Kingdom of Great Britain, and
Ireland;
Provided always,
that it shall be lawful for Her Majesty, Her Heirs and Successors, or
for the Commissioners of Her Majesty's Treasury, out of the Duties
arising by this Act or any other Act relating to Stamp Duties, to
cause such Sums of Money to be expended and paid from Time to Time,
for Salaries or other incidental Charges, as shall be necessary in and
for the collecting and managing of all such Duties : Provided always,
that such and the like Discounts or Allowances and Drawbacks as
are now authorized by Law to be made, allowed, or paid in England,
in respect of the Stamp Duties aforesaid, or any of them, in force
there, shall, so far as the same shall be applicable, be made, allowed,
and paid in Ireland in respect of the Duties by this Act granted,:
Provided also, that all such Duties, Discounts, Allowances, and
Drawbacks, and air Sums of Money, in respect or by or according to
the Amount whereof the same are imposed or directed to be ascer-
tained, shall be paid and payable, and be deemed and taken to be, and
shall be computed, in the Currency of the United Kingdom.
w
w
VIII. And be it enacted, That the Commissioners of Stamps and
Taxes shall cause to be kept a distinct Account of the Sum of Ten
Pounds, Part of the Duty of Twenty-five Pounds hereby granted
on the Admission of any Student into the Society of King's Inns,
and of Fifty Pounds on the Admission of any Person to the Degree
of a Barrister in the Inns of Court, and of the Sum of Fourteen
Pounds, Part of the Duty of One hundred and twenty Pounds also
hereby granted upon the Indenture or Articles binding an Apprentice
Nor a Clerk to an Attorney, and that the Receiver General of Stamp
Duties shall pay the same at the Receipt of Her Majesty's Exchequer
in
Ireland,
and the Commissioners of Her Majesty's Treasury for
the Time being shall cause the said respective Parts of the said
respective Duties of Twenty-five Pounds, and Fifty Pounds, and One
hundred and twenty 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.
IX. And be it enacted, That the Commissioners of Stamps and
Taxes shall from Time to Time provide proper and sufficient Stamps
provide Dies or Dies for expressing and denoting the several Duties
for denoting
Commis-
sioners to
the Duties.
hereby
granted, or the Amount
thereof,
in the Case of Per-centage Duties,
(except those on Legacies and Successions to Personal Estate, and
the yearly Duties on Fire Insurances,) upon the Vellum, Parchment,
or Paper chargeable therewith, and for expressing and denoting the
Ratejtw Centum of the Legacy Duties upon the Receipts and Dis-
charges to be given for Legacies and Shares of Personal Estate, and
for otherwise denoting or testifying the Payment of any Duty or
Duties hereby granted ; and it shall be lawful for the said Commis-
sioners to alter and renew such Stamps or Dies from Time to Time
8 as
5° '& 6° VICTORIA, Cap,82^
9)5
4
as Occasion shall require, and to destroy or efface
-
all or any Dies
which shall be or become useless or unnecessary ; and it shall also be
lawful for the said Commissioners to use any Stamps or Dies at any
Time heretofore provided to denote any former Duties in
Ireland,
for
the Purpose of expressing and denoting any of the Duties granted by
this Act of the same Amount, and also to use Two or more Stamps
or Dies for the Purpose of denoting the Amount of any One Duty, as;
Occasion may require: Provided always, that no Die appropriated to
denote the Duty charged on any particular Description of Deed or
i
Instrument, by bearing the Name of such Deed or Instrument on
the Face
thereof,
shall be used for denoting any Duty on any other
Instrument, or, if so used, the same shall be of no avail.
X- And be it enacted, That all the Powers, Provisions, Clauses^PoWersWil^
Regulations, and Directions, Fines, Forfeitures, Pains, and Penalties, ^rovlsions ot
in force in Ireland at the Time of the passing of this Act, and con-i-to^tencftD'
tained in or imposed by the several Acts of Parliament relating tq-this Act.
the Duties hereby repealed, and the several Acts relating to any prior
Duties of the same Kind or Description, shall be of full Force and
Effect with respect to the Duties hereby granted, and to the Vellum,
Parchment, and Paper, Instruments, Matters, and Things, charged
or chargeable therewith, as far as the same are or shall be applicable
in all Cases not hereby expressly provided for, and shall be observed,
applied, enforced, and put in execution, so far as the same shall not
be superseded by and shall be consistent with the express Pro-
visions of this Act, for the raising, levying, collecting, paying, account-
ixig for, and securing of the said Duties hereby granted, and for the
preventing, detecting, and punishing of all Frauds, Forgeries, and
other Offences relating thereto, as fully and effectually, to all Intents
and Purposes, as if the same had been herein repeated and specially,
enacted with reference to the said Duties hereby granted.
XI.
And be it enacted, That it shall be lawful for the Commissioners Pap^.
of Stamps and Taxes to issue any Vellum, Parchment, or Paper,
which-.
f*an?Ped for
shall have been stamped for denoting any Stamp Duty granted or ^^nfed byT
payable in Ireland by or under any Act in force immediately before the former Acts
passing of this Act, to be used for any Deed or Instrument hereby
may be
used
charged with any Duty or Duties of the same Amount, and to cause £or Deeds or
*-"-«"
'
TJ„J!I :.-*.
_ Tfc_ . i . - i
-.1-
-- - i T
Instruments
Vellum requiring
tional Stamp or Stamps, and thereupon to issue the same to be used for stamps of
any Deed or Instrument charged with the Amount of Duty denoted
like Amount
by the Stamps impressed on such Vellum, Parchment, or Paper; and it imdpr fhl*
-i__n ii f.i«i-ii-r^ . . _ ' _ _ ' _ r ' __ A^t
lawful x,^^w^^.^
Parchment, or Paper, having any Stamp thereon denoting any Duty
granted or payable by or under any such Act as aforesaid, and not
already made use of, to use the same for any Deed or Instrument
charged or chargeable by this Act with any Stamp Duty of the same
Amount; provided that no Vellum, Parchment, or Paper bearing a
Stamp appropriated by Name to any particular Description of Deed
or Instrument shall be used or applied for any Purpose other than
that to which such Stamp shall be so appropriated, or if so used the
same shall be of no avail; and it shall also be lawful for all Persons stamped
Having in their Possession any stamped Vellum, Parchment, or Paper Paper, &c.
not rendered
MJ6 5°.& 66
Cap.
82.
Lnot made?
tfse/of,
and vrineh .by the. Operation of this Act shall have
useless by
this Act
may be ex-
cli jiriffcd or
haveadd'k Office for. Stamps in Dublin, at any Timb within Twelve Calendar
Months next, after the Commencement of this Act; and it shall be.
1 - *
been or shall be rendered useless or inapplicable for the Purposes for
which the same was originally designed, to send the same to the Head
tional :.'.
F *
Stamps,,
as herein
mentioned.
The Penalty
payabj e on
stamping any
Deeti,'.&c.,to
be the same
lawful for the Commissioners of Stamps and Taxes, or for any autho-
rised Officer of Stamp Duties, to cause the Stamps upon such Vellum,
Parchment, or Paper to be cancelled, and to deliver out in lieu thereof
other St4mps of equal Value in the whole to the. Stamps so cancelled,
Or otherwise, at their Discretion, to Cause such Vellum, Parchment, or
Paper to be stamped with any additional Stamp or Stamps, so
as;
to
make up the full Amount of the Duty charged by this Act,, on Pay-
ment of the Duty denoted by such additional Stamps,
F
4 4
" i "
XIL And whereas the Penalties payable on stamping Deeds and
Instruments chargeable with Stamp Duty in Ireland are in. many
Cases of greater Amount than such as are payable, in England in
Cases of the like Kind, aiid it is expedient that they should be of
inTTreland as equal Amount in alPCases; be it therefore enacted, Thait in every
in England. Case where a Penalty is now by Law payable in Ireland on stamping
any Deed or Instrument of any Description, such Penalty shall, from
and after the Commencement of this Act, be in Amount the same
as any Penalty or Penalties by Law payable in England,on stamping
any Deed Or Instrument of the like Description, in lieu and instead of
the Penalty or Penalties in that Behalf now payable in Ireland ; any
thing herein-before 'or in any other Act contained to the contrary
thereof in anywise notwithstanding.
F
" r *
1 H
\XIIL And be it enacted, That all Bonds and Securities made or
given
by^
any Officer or other Person whatever before the passing of
this Act, for the duly accounting for or paying any Duty or Duties
by this Act repealed, or any Composition in lieu thereof by this Act
also repealed, or dtherwise relating thereto respectively, shall remain
aiid continue in full Force and Effect for securing the. due accounting
for and Payment of the Duties and Compositions of the same Kind
and Description respectively by this Act granted or imposed in lieu
of the Duties and Compositions hereby repealed; and mentioned or
referred to in such Bonds or Securities respectively, as well as any of
such last mentioned Duties and Compositions in respect whereof such
Bonds and Securities shall have been made or given, which shall
have accrued or been received, or shall hereafter accrue: or he
received; and such Bonds and Securities respectively shall be deemed
to have been made and given in relation to such new Duties and
Compositions, as well as to the former Duties and Compositions :
Provided nevertheless, that it shall be lawful for the Commissioners
of Stamps and Taxes, or their proper Officer, at any Time, if they or
All Bonds,
&c.
for se-
curing the
Payment of
former
Duties to
remain in
force in re-
spect ofs the
riew Duties.
New Bonds
may be ^
/•required.* he shall think proper, and from Time to Time as often as they or
he.shall, think fit, to require any Person who may have given any
guch Bond or Security to make and execute or give a fresh Bond oi
Security of the like Kind or Description in respect of the Duties pi
Compositions by this.tA.ct granted, under the like^^ns^ Peualties.
Forfeitures, and Disabilities for any
give such fresh Bond or Sedurity as are contained in any Act under
or
5° & 6° VICTORIA Cap.82. 917
or by virtue of or in compliance with which any such former Bond
or Security may have been given.
XIV. And be it enacted, That nothing in this Act contained shall Certificates
be deemed or construed to revoke or annul any Certificate or Licence and Licences
which, before the Commencement of this Act, shall have been granted .£ f^e™6
to any Person to practise any Profession, or to use or exercise any
Trade, Business, Occupation, or Calling, but that every such Certifi-
cate and Licence respectively which shall be unexpired and in force
at the Time of the Commencement of this Act shall remain and
continue in full Force and Operation until the Expiration thereof by
Effluxion of Time ; any thing in this Act contained to the contrary
notwithstanding.
4 +
XV. And be it enacted, That every Person who shall act as a Every No-
Notary Public in Ireland shall annually, before he shall so act, deliver
fary
^ub*ic
or cause to be delivered -to the proper Officer at the Stamp Office in
j"^™*^
t0
Dublin a Paper or Note in Writing containing the Name and usual Note con-
Place of Residence of such Person, and stating whether he has been taining.his
admitted or enrolled, or authorized to act or has acted, as a Notary
?^Cj0f
Public Three Years or not; and thereupon, and upon Payment of the t0 tne g^amn
Duty which shall then be by Law imposed upon him in respect of Office in
such Certificate as is herein mentioned, according to the Place of Dublin, and
his Residence, and the Time he shall have been admitted or enrolled,
pkretijjufcta
or authorized to act or has acted, as a Notary Public, as stated in
veariy,
•such Paper or Note, every such Person shall be entitled to a Certifi-
cate,
duly stamped, to denote the Payment of the said Duty by him,
describing him in such Certificate according to the Description con-
tained in the said Note so given in by him, which Certificate the
Commissioners of Stamps and Taxes, or their proper Officer, shall
cause to be forthwith issued under the Hand of such Officer, in such
Manner and Form as the said Commissioners shall devise ; and every
such Certificate shall bear Date on the Day on which the same shall
be issued, and shall be in force from such Day until the Twenty-fifth
Day of March next following; and if any Person required by this Penalty for
Act to obtain such annual Certificate as aforesaid shall, after the acting with-
Twenty-fifth Day of March One thousand eight hundred and forty-
^ate^of"
three, act as a Notary Public, or do or perform any notarial Act
whatever, without having obtained and having such Certificate then
in force, he shall forfeit for every such Offence the Sum of Fifty
Pounds, and be incapable of maintaining any Action or Suit in any
Court of Law or Equity for the Recovery of any Fee, Reward, or
Disbursement on account of any Business done by him as a Notary
Public without having such Certificate.
Any Notary
XVI. And be it enacted, That if any Notary Public, or any or Attorney,
ver-
false
as-to
Attorney, Solicitor, Proctor, Agent, or Procurator, or any Sworn Clerk,
&c«
.deliv«
Clerk in Court, or other Clerk or Officer required by Law to take
15s
m a fi
out an annual Certificate, shall deliver in, or cause to be delivered in, his Resi-
to the Commissioners of Stamps and Taxes, or to their Officer, at dence, &c.
the Stamp Office in Dublin, any Paper or Note in Writing con- with Intent
'taming a Place of Residence as the Place of his Residence, contrary ^Xer UC
to the Directions of this Act, or any other Act requiring the same, Duties, to
10 Z Or forfeit 50/.
I
fr &.6S VlCTtyRim, Cap.S2>
or which shall' not be the true Place of his Residence within the
Intent and Meaning of this Act, or containing any Statement,
Matter, or Thing which shall not be true, with Intent to evade the
Payment'of the higher Duty by this Act granted on Certificates, to
be taken out by Attornies and others, every such Person shall for
WMt shall or.every such Offence forfeit the Sum of Fifty Pounds : Provided
be,
deemed ilways, that, to prevent Evasion of such higher Duties, if, any
within tlreC ' ^rsori -.required- to obtain any such Certificate shall ordinarily
•Limits re-" carry on his Business within the City of Dublin.,, or within the
quiring the Distance of Three Miles therefrom, or shall, for; the Space of Forty
rinlipfi Days or more in any One Year, reside within the Limits aforesaid*
every such Person shall be deemed to be resident within such Limits
within the true Intent and Meaning of this Act, and shall be liable
to the higher Duties hereby imposed on such Certificates, notwith-
standing he may at other Times in such Year reside elsewhere
without the Limits aforesaid; and provided that any Certificate taken
out by any Person as aforesaid chargeable with or upon Payment
of a lower Duty than is hereby required or ought to be paid shall
not be deemed to be a Certificate within the Meaning of this or any
other Act, but the same shall be null and void.
Son^m ^VIL And be [t enacted> That it shall be lawful for the Com-
grantLU^ missioners of Stamps and Taxes, or for any Person duly authorized
cences to by them for that Purpose, upon Payment of the Duty by this Act
Pawnbrokers imposed in respect
thereof,
to grant Licence to any Person to use
and.Apr , -or
exercise
fae Trade or Business of a Pawnbroker in any City,
praisers. Town, or Place in
Ireland,
or the Calling or Occupation of an
No rersonv Appraiser'in
Ireland;
and it shall not be lawful for any Person
T?1;^6 wf * whatever, from and after the Commencement of this Act, to use or
o*act
as*
an^'
exercise the Trade or Business of a Pawnbroker, or the Calling or
Appraiser, Occupation of an Appraiser, in
Ireland,
without having a Licence
without in force authorizing him so to do, within the Intent and Meaning
Licence. of this Act; and every such Licence which shall be granted at any
Date and Time after the Thirty-first Day of July and before the First Day
^fLi*
en* esT °^ ^ePiem^er *n the present or any
subsequent Year shall be dated
on the First Day of August in the Year in which the same shall
be granted ; and every such Licence which shall be granted at any-
other Time than last aforesaid shall be dated on the Day on which
the same shall be actually granted; and every such Licence, what-
ever may be the Date
thereof,
shall have Effect and be in force from
the Day of the Date thereof until and upon the Thirty-first Day of
Persons July then next following, and shall then cease and determine ; and
trading as if any Person, not having a Licence in force so to do granted under
wtthout° GrS '^is Act, shall receive or take by way of Pawn, Pledge, or Exchange
Licence to any Goods or Chattels for the Repayment of Money lent thereon
forfeit 50/. m
Ireland,
he shall forfeit for every such Offence the Sum of Fifty
Who deemed
Pounds ; and all Persons in Ireland who shall receive or take by way
Pawn- 0f Pawn, Pledge, or Exchange any Goods or Chattels for the
brokers. Repayment of Money lent thereon shall respectively be deemed
Pawnbrokers within the Meaning of this Act, and shall take put a
Not
to
ex;--
.Licence for the same
accordingly: Provided always, that nothing
tend to Per- -herein contained shall extend or be construed to extend to any
sons
who
Person who shall-lend Money upon Pawn at any Rate of Interest
take Interest not
5° & 6° VICTORIA Cap 82.
| f
not exceeding Five Pounds per Cent per,Annum Interest, without not exceeil-
taking any further or greater Profit for the Loan or Forbearance of J"S 5l- Per
such Monevlent on anv Pretence whatever. Ann^ per
XVIII. And be it enacted, That no Pawnbroker or other Person Pawnbroker
receiving or taking by way of Pawn, Pledge, or Exchange any Goods^ to
keep
One
or Chattels for the Repayment of Money lent thereon, licensed by ^^&^i'
Authority of this Act, shall by virtue of One Licence keep more Licence"6
than One House, Shop, or other Place for taking in Goods or Chat-
tels to pawn; but for each and' every House, Shop, or other Plac6
which any Person shall keep for the Purpose aforesaid, a separate
aiid distinct Licence shall be taken out and paid for by such Pawn-
broker or other Person: Provided always, that Persons in Partner- Partners to
ship,
and carrying on the Trade and Business of a Pawnbroker in take out
One
One House, Shop, or Tenement only, shall not be obliged to take Ll^ence
but more than One Licence in anv One Year for the carrvina- on of °ny'
such Trade or Business.
XIX. And whereas by an Act passed m tne J orty-sixtn Year oftJbe Powers and
Reign of King George the Third, intituled An Act for granting to Provisions
of
His Majesty certain Stamp Duties on Appraisements and on Licences
46G-.?-c-43.?
to Appraisers in Great Britain, certain Stamp Duties in Or eat Britain Dutieson-
were granted for and upon every Skin or Piece of Vellum or Parch- Appraise-
ment, or Sheet or Piece of Paper, upon which any Valuation or m.ents aiu*
Appraisement, or the Amount of any Valuation or Appraisement A^a^e/0
therein mentioned, should be written or set down, and whereon any jn^reatfefc
Licence of any Appraiser should be written, and Provisions were con-
tain*
to
apply
tained therein for securing such Duties ; and it
is
necessary that the like
*>
the lik
Provisions should be made for securing the Duties by this Act granted
j^1^'1
in respect of Appraisements or Valuations and of Licences to Ap-
praisers ; be it therefore enacted, That all the Powers, Provisions,
Clauses, Regulations, and Directions, Fines, Forfeitures, Pains and
Penalties, contained in and imposed by the said last-mentioned Act
relating to Valuations or Appraisements and Licences to Appraisers in
Great Britain, and to the Duties thereon respectively, and to Ap-
praisers in Great Britain, shall be of full Force and Effect with respect
to Appraisements or Valuations and Licences to Appraisers in Ire-
land,
and to the Duties thereon respectively by this Act granted, and
tp the Vellum, Parchment, and Paper charged therewith, and to Ap-
praisers in
Ireland,
as far as the same are or shall be applicable,
in all Cases not otherwise provided for by this Act, or by any other
Act the Provisions whereof are hereby directed to be observed in
relation to the Duties by this Act granted, and shall be observed,
Applied, enforced, and put in execution for the raising, levying, col-
lecting, and securing of th§ said Duties on Appraisements and on
Licences to Appraisers in Ireland hereby granted and otherwise
relating thereto, so far as the same shall not be superseded by and
shailbe consistent with the express Provisions of this Act, as fully
and effectually to all Intents and Purposes as if the same had been
herein repeated and specially enacted with reference to such Persons,
Duties, Matters, and Things in Ireland respectively.
XX. Anc
*. 5° & 6
CE
/iccnces to
eal in*,;;;
ItampSj and
3
;
^ntmg
^esses.in
teland, t
ie perma-
tent.
55G.3.C.101
^ r i
as to Sea ,
Insurances,
recited. -
ap
Kecited Act
in part.
repealed.
XX* And whereas the said Commissioners are authorized to grant
Licences to Persons to deal in and retail Stamps in
Ireland,
and also
to Persons to keep Printing Presses arid Types for printing in ire-
land,
all .which Licences are required to be taken out annually, and
are chargeable with Stamp Duties: And whereas after the passing of
this Act the said Duties will cease and be no longer payable, and it
is expedient that such Licences hereafter to be granted, should not
be required to be renewed annually; be it therefore enacted, That it
shall be lawful for the Commissioners of Stamps and Taxes, from and
after the Commencement of this Act, to grant Licence to any Person
to deal in and retail Stamps in
Ireland,
and also Licence to any Per*
spn to keep any Printing Presses and Types for printing in
Ireland,
in the like Manner and under the same Terms, Liabilities, Conditions,
and Restrictions as they may now grant an annual Licence for any
such Purpose as aforesaid; and every such Licence so to be granted
shall continue in force until the same shall be revoked and made
void, or be surrendered or be determined by the Death of the Party
to whom the same shall have been granted; and all the Powers,
Provisions, Clauses, Regulations, and directions, Forfeitures, Pains,
and Penalties, contained in any Act or Acts of Parliament, and now
in force,.relating to any such annual Licences as aforesaid, and to the
Persons to whom the same are granted or authorized to be granted,
shall be deemed to relate and shall relate to the Licences to be
hereafter granted respectively, and to the Persons to whom the samp
shall be granted, and shall be observed, applied, enforced, and put
in execution accordingly? as if such Powers, Provisions, Clauses,
Regulations, Directions, Forfeitures, Pains, and Penalties had been
herein repeated and specially enacted with reference to such Licences
and Persons respectively; provided that it shall be lawful for the
said Commissioners, by Notice in Writing, at any Time to revoke,
annul, and make void any such Licence as aforesaid.
+
XXI. And whereas under a certain Act passed in the Fifty-fifth
Year of the Reign of King George the Third, intituled An Act to
regulate the Collection of Stamp Duties on Matters in respect to which
Licences may be granted by the Commissioners of Stamps in Ireland,
the Duties which are now payable in Ireland to Her Majesty for and
in respect of Sea Insurances are not denoted, as in Great Britain, by
a stamped Impression upon the Policy or other Instrument of Insur-
ance,
but are paid in the first instance to the Underwriters or their
Agents, and are accounted for by them to Her Majesty at stated
Periods in each Year: And whereas it is expedient to alter the Mode
of denoting and collecting such Duties, and in lieu thereof to provide
as herein-after mentioned ; be it, therefore enacted, That so much of
the said last-recited Act as relates to the Duties upon Sea Insur-
ances,
and to the collecting and accounting for the same, shall be
and the same is hereby repealed, save as to such of the said Duties as
En ay be then due or unpaid, all which shall be recoverable by the
same Ways and Means, and with such and the same Penalties. a.s." if
this Act had not been made.
Commis-
sioners to
provide
XXII. And be it enacted, That the Commissioners of Stamps and
Paxes for the Time being shall, out of the Monies arising from the
Duties
5°
6° VICTORIA, Cap.82. 921
Duties under their Care and Management, from Time to Time pro- stamped
vide sufficient Quantities of Vellum, Parchment, or Paper adapted ^oll^es of
for Policies of Sea Insurance, and shall cause to be printed thereon ^nce
w|7jc}lJ
respectively the several Forms for blank Policies of Insurance com- maybepur-
monly used, and such other Forms as they may think proper, and chased;
the same so printed to be duly stamped tor expressing or denoting
the Duties by this Act granted, in order that all Her Majesty's
subjects may buy the said Forms adapted for Policies of Insurance,
respectively stamped with such Rate of Duty as they shall respectively
require, of the Officers or Persons employed by the said Commissioners,
at the Price of the said Duty marked thereon, without any Charge
for such Vellum, Parchment, or Paper, or for printing the- same
5
or, or Vellum,
at their Election, may bring to the Head Office for Stamps in Dublin
&c.
may be
any Quantities of their own Vellum, Parchment, or Paper, to be br°ughtand
stamped as aforesaid, on Payment of the Duty payable thereon ; and payment of
the said Officers or-Persons employed by the said Commissioners Duty;
shall and they are hereby required to write or mark thereon the
Day, Month, and Year when any such printed Vellum, Parchment, or
Paper so stamped shall be delivered by them to be used as aforesaid;
and if any Officer' or Person employed by the said Commissioners Penalty on
shall wilfully neglect to do or perform any Matter or Thing herein- Officers for
before required with relation to the said Policies of Sea Insurances
NeSlect'
he shall forfeit the Sum of One hundred Pounds, and shall be liable
to be dismissed from his Office : Provided always, that the said Com- Po^cies
*?ot
missioners or Officers as aforesaid shall not be required to provide, at v^e(j ^t°
the public Charge, any Vellum or Parchment stamped as aforesaid, the public
where the Sum to be insured thereon shall not amount to Five Charge for
thousand Pounds or upwards. Insurances
under
5,0001.
XXIII. And be it enacted, That every Contract or Agreement Every Con-
which shall be made or entered into for any Insurance in respect tract "'able
whereof any Duty is by this Act made payable shall be ingrossed, ^j^Yhis
printed, or written, and shall be deemed and called a Policy of In- Act-to be
surance ; and that the Premium, or Consideration in the Nature of a deemed
Premium, paid, given, or contracted for upon such Insurance, and
a
Policy of
the particular Risk or Adventure insured against, together with the ascertain
Names of the Subscribers and Underwriters, and Sums insured, shall Particulars
be respectively expressed or specified in or upon such Policy, and, in to be ex-
default
thereof,
every such Insurance shall be null and void to all
?t**^?5
Intents and Purposes whatsoever,
+ a
XXIV. And be it enacted, That no Policy of Insurance upon any No Ship
Ship,
or upon any Share or Interest therein, shall be made for any
£olieydt(Y
,
certain Term longer than Twelve Calendar Months, and every more t\}m a
Policy which shall be made for any longer Term shall be null and Year.
void to all Intents and Purposes.
therein.
Act contained shall extend or be construed to extend to prohibit the j^p^
XXV. Provided always, and be it enacted, That nothing in this Alterations
in the Terms
VA ^
i#.icies
making of any Alteration which may lawfully be made in the Terms maybe
made
or Conditions of any Policy of Insurance duly stamped as aforesaid, under cer-
.
after-the same shall have been underwritten, or to require any addi- tamRestnc-
tional Stamp Duty by reason of such Alteration, so thatsuch Alter- tlons*
11 A ation
50:,
& G*
3.,
^ ( c ap
No Insur-
ance avail-
able in Law,
unless ,
properly
stamped
nor any Vel-
lum, &c. to
be stamped
after Con-
tract is
printed or.
written
thereon.
Policies of
mutual In-
suranee at
Sea may be
stamped
with addi-
tional
Stamps, if:
not tinder-/
written to '
an Amount'
exceeding
the Sum
warranted
by the form-
er Stamps.
Penalty on
Persons
making In'-;
•mrance; &c;
unless the
Contract be
properly
stamped.;
ation: be made, before Notice of the Determination of the Hi;
originally insured, and the Premium or' Consideration' original
paid or contracted for shall exceed the Rate of Ten Shillings }p
Centum on the Sum insured, and so that the Thing insured sh;
remain the Property of the same Person, and so that such Alte
ition shall not prolong the Term insured beyond the Period allow*
by this Act, and so that no additional or further Sum shall be insur
by reason or means of such Alteration, *
h
J
' - ' . p ,
XXVI. And be it enacted, That no Insurance made or entered in
in
Ireland,
in respect whereof any Duty is by this Act made ]!>a
able,
nor any Contract or Agreement for such Insurance as aforesai
shall be pleaded or given in Evidence in any Court, or admitted
any Court to be good, useful, or available in Law or Equity, unle
the Vellum, Parchment, or Paper on which such Insurance shall 1
ingrossed, printed, or written, shall be duly stamped, as by this Act
directed, to, denote the Amount of Duty chargeable thereon, or son
higher Amount of Duty; and it shall not be lawful for the said Cor
missioners, or any of their Officers, to stamp any Vellum, Parehmer
oi;
Paper with any Stamp by this Act directed to be used for denotir
the said Duty on Sea Insurances at any Time after any; such Insu
ance as aforesaid, or Contract for such Insurance, shall be ingrosse
printed, or written thereon, under any Pretence whatever : Provide
always, that it shall be lawful-forr the said Commissioners or any
their Officers, whenever they shall be. thereto required, to stamp wil
any additional Stamp any Velluin, Parchment, or Paper which rm
have been previously stamped, upon which' any Policy of Insuranc
commonly called a Mutual Insurance,, may have been ingrosse
printed, or written, whereby divers Persons insure or agree to insu
one another, without any Premium or pecuniary Consideration, fro
any Loss, Damage, or Misfortune that may happen to any Ship .
Vessel, or any Goods, Merchandize, or other Property on board
any Ship or Vessel, or the Freight of any Ship or Vessel, or any oth
Interest in or relating to any Ship or. Vessel,, which* may lawful
be insured, although such Policy may have- beerf previously sign(
or underwritten by any Person or Number of Persons: Provid
always, that at the Time when any such additional Stamp shall 1
-equired such Policy shall not have been signed or underwritten
in Amount exceeding the Sum which the Stamp previously impress*
:hereon will warrant.
XXVII. And be it enacted, That every Person who shall make
effect, or knowingly procure to be made or effected, any Insurance
any. Ship or Vessel, or on any Goods; Merchandize, or other Proper
on;board of any Ship or Vessel, or the Freight of any Ship or Vess
or any other Interest in or relating to any Ship or Vessel, or sh;
give or pay, or agree to give or pay, or render himself liable to pa
any Sum' of Money,
~
Premium, or Consideration whatever in t
Nature of a Premium, for or upon any such Insurance, or shall ent
into any Contract or Agreement whatever for any such Insuranc
unless the same Insurance, Contract, or Agreement respectively sh
be ingrossed, printed, or written on Vellum, Parchment, or Paf
duly stamped for denoting the full and proper Duty by Law charg
9 at
5°-&.-6°-
VICTORMV Cap!82.
able thereon, shall, for every Such Offence forfeit the Sum of Five
hundred Pounds ; and every Broker, Agent, - Scrivener, or other and Brokers,
Person negotiating or transacting any such Insurance as is herein*:
&c«
a?ting
before mentioned; contrary to the true Intent and Meaning of. this farfaThbOL
Act, or ingrossing, writing, or printing, or causing to-be ingrossed,
written, or printed, any Agreement for any-such Insurance upon
Vellum, Parchment, or Paper, before the same Vellum, Parchment, or!
Paper whereon the same shall be ingrossed, written, or printed shall;
be so duly stamped as aforesaid, shall also for every such Offence
forfeit the Sum of Five hundred Pounds.
b m
, XXVIII. And be it enacted, That it shall not be lawful for any Brokerage!
Broker, Agent, Scrivener, or other Person, transacting, making, or &c:"°|.*!,'.
' negotiating any such Insurance as aforesaid, to charge or set against
^ntesa tti&
his Employer any Sum of Money for Brokerage or Agency, or for insurance be
his Pains or Labour in transacting, making, or negotiating such properly
Insurance, or ingrossing, writing, or printing the same, or for any -stamPe(*>&c*
Sum of Money expended or paid by way of Premium, or Consider-
ation in the Nature of a Premium, for such Insurance, unless the
same shall be ingrossed, written, or printed on Vellum, Parchment, or
Paper duly stamped according to the Directions of this Act; and
every Sum of Money paid by such Employer on any such Account
to any Broker, Agent, Scrivener, or other Person aforesaid, trans-
acting, making, or negotiating any Insurance contrary to this Act,
shall be deemed to be paid without Consideration, and shall remain
the Property.of such Employer, or his Executors, Administrators, or
Assigns.
* i
XXIX. And be it enacted, That if any Person shall become an Penalty on;
Assurer upon, or shall subscribe or underwrite any such Insurance as Assurers,,
aforesaid, or shall receive a Contract for any Premium or Consider- surancerbe
ation for any such Insurance, or shall pay or allow in account, or properly -l
agree to pay or allow in account, or otherwise, any Sum of Money
stamped.,
&cf
upon any Loss, Peril, or Contingency relating to any such Insurance,
unless such Insurance shall be ingrossed, written, or printed upon
>.
Vellum, Parchment,, or Paper duly stamped as aforesaid, or if any
Person shall be concerned in any fraudulent Contrivance or Device
with Intent, to evade the Duties by Law chargeable for or in respect
of any Policy of Insurance, every such Person shall for every such
Offence forfeit the Sum of Five hundred Pounds.
XXX. And whereas by an Act passed in the Fifty-fourth Year of
tfc
of I, of Stamps to makeAllowances fc
relating thereto, certain Provisions are made for allowing as spoiled or
misused and cancelling, the Stamps on Policies of Sea Insurance in
Great Britain in certain Cases, upon the Terms and Conditions
therein mentioned, and it is expedient that the like Provisions should
be made in respect of the Stamps on Policies of Sea Insurance in
Ireland;
be it therefore enacted, That it shall be lawful for the Com- Allowance
missioners of Stamps'and Taxes to allow as spoiled or misused and g^0^
^nQ"^1 Qfo,mpson Policies of Sea Insurance in
Ireland,
in the same gea Policies
Cases in Ireland
rnaybemade Cases and upon the same Terms and Conditions only as are mentioned
in the same -an&provided in the slplid last-mentioned Act in respectof Policies of
Greal Bri- Sea Insurance in Great Britain; and for such Purpose, and for the
tain. Purpose of preventing Frauds in relation thereto, all and every the
powers, Provisions, Clauses, Regulations, and Directions* Fines, For-
Ffdvfsions 6f flitures, Pains, and Penalties contained in the said last-mentioned
;53
Geo.
3.;
Act, shall be of full Force and Effect with respect to the Stamps on
cj*
13|; for Policies of Sea Insurance in
IrelaM^
as fully and effectually to all
to^xtendto Intents and Purposes as if the san#had been herein repeated and
Ireland, specially inserted with reference to silch last-mentioned Stamps.
Bankers XXXI. And be it enacted,' Thatfitf shall be lawful for any Banker
Notes
ma}',
who may by Law issue Promissory Hqtes for.Money payable to the
bere-issued gearer on Beitaa^^^ re-issue
thought fit. any suc^ P^W^s^^^tesi;niade after ithe Qomrneneement of this
Act, and duly $ta^ed ;^ Duties by this Act granted, from
Time to
"TimeI
-After Payment
thereof,
as often as he shall think fit,
without being liable to pay any further Duty in, respect
thereof,
all
.which Promissory Notes shall be good and valid, and as available in
the Law to all Intents and Purposes, as they were upon the first
issuing
thereof.
L
1
*
3 ' I
The Duty
on
XXXIL And be it enacted, That the Duty (except the progressive
a^Leasefora j)uty) bv this Act charged for and in respect of any Bargain and
the Lease -Sale or tease for a Year shall, in every Case where no such Bargain
is not ex- and Sale or Lease shall be actually prepared and executed, be
e?Ste(3>sha11 expressed and denoted upon the Release in which any such Bargain
^ fl? and Sale or Lease shall be mentioned or referred to; and no Recital
Release; of any Bargain and Sale or Lease for a Year in or upon any Deed
and no °^ Release, which shall bear Date or be first executed by any Party
Lease for
a
thereto after the Commencement of this Act, shall be Evidence of
- i i r i . L^ ..
Year to be £tny such Bargain and Sale or Lease for a Year having been made
Evidence, Qr executed, unless and until such Release shall be duly stamped or
Release be
marked with the Stamp or Mark for expressing or denoting the Duty
stamped ac- hereby charged for and in respect of such Bargain and Sale or Lease
cordingly. for a Year (except the progressive Duty), as well as with the Duty
or Duties which such Release may be otherwise chargeable with;
any thing in any Act or Acts to the contrary thereof in anywise
notwithstanding.
"i
Recital of XXXIII. And whereas by the said Act passed in the Fifty-sixth
56
Geo.
3.
Year of the Reign of King George the Third it is enacted, that
as to legist whenever any Deed ov Instrument subject to any Stamp Duty shall
tryofDeedS fee delivered for Registry to the Registrar or Deputy Registrar for
registering Deeds iii
Ireland,
or for Enrolment to any Office of any
of the Superior Courts in Dublin, or to any Glerk of the Peace or
other Person intrusted to enrol Deeds in
Ireland,
such Persons
respectively shall examine such Deed, and the Stamp thereon ; and
if the same shall not be duly stamped such Persons respectively
shall not suffix the same to be registered or enrolled, under the
Penalty of Fifty Pounds: And whereas it is expedient to make
other Provision respecting the Registry or Enrolment of Deeds or
Instruments which shall be subject to progressive Duty under this
Act;
5°'&ft°VIC'TORLE, Cap.82. $25
Act; be it therefore enacted, That before any Deed or Instrument The Attor-.
subject to any Stamp Duty in Ireland under this Act shall be ne^ *°^n^
delivered to the Registrar of Deeds in
Ireland,
or either of the ^Certificate
Assistant Registrars, for the Purpose of being registered, or to any of the Num-
Officer of the Superior Courts in Dublin, or to any Clerk of the ber of Words
Peace or other Person intrusted to enrol Deeds in
Ireland,
for the ^eJein» and
Purpose of being enrolled, the Attorney or other Person who shall be be stamped
employed to draw or prepare such Deed or Instrument, or, if there according. .
shall be no such Attorney or other Person so employed, then one of thereto, it
"the Parties to such Deed or Instrument, shall write upon some ma? be ",
Part of such Deed or Instrument, and sign a Memorandum or Cer- ' .;"
tificate, that the Words contained in such Deed or Instrument are
less in Number than a certain Quantity therein specified, either in
Gross or in Folios of Seventy-two Words each ; and if such Deed or
Instrument shall 'then be stamped with the proper pi*ogressive Duty
or Duties to which the same may appear to be liable according to
;such Memorandum or Certificate, it shall be lawful for such Regis-
trar, Assistant Registrar, or Officer, Clerk of the Peace, or other
Person, to suffer such Deed or Instrument to be registered or en-
rolled,, notwithstanding the same may in fact contain a greater
Quantity of Words than shall be specified in such Memorandum 01
Certificate; and such Registrar, Assistant Registrar, Officer, Clerk
of the Peace, or other Person, shall not be subject or liable to the
said Penalty of Fifty Pounds iii respect thereof (provided such Deed
or Instrument shall be duly stamped in other respects), any thing in
the said Act contained to the contrary thereof notwithstanding; and Penalty for
if any Attorney or other Person shall write or sign any Memoran- writing false
dum or Certificate as aforesaid which shall specify any Quantity of ^ cate
-
Words which shall be less than the Quantity of Words contained in
such Deed or Instrument, and in any Schedule, Receipt, or othei
Matter put or endorsed thereon or annexed thereto, with Intent tc
evade the Payment of any Duty to or "with which such Deed or In-
strument shall be liable, or charged or chargeable, he shall forfeit
for every such Offence the Sum of Fifty Pounds.
F
j
r h
XXXIV. And be it enacted, That it shall not be lawful for the Bills of
Commissioners of Stamps and Taxes, or any of their Officers, to Lading and
stamp or mark any Vellum, Parchment, or Paper upon which any Charter-par-
Bill of Lading, or any Charter-party, or any Agreement, Contract, ^stamped
Memorandum, Letter, or other Writing by this Act chargeable with after the
any Duty as a Charter-party, shall be ingrossed, written, or printed signing, ex-
under any Pretence whatever, after the same shall be executed or ^ePl in the
"sighed by any Party, except as herein is provided ; and if any Person cified under
shall make or sign any Bill of Lading which shall be ingrossed, printed, Penalty of
or written, or partly ingrossed or written and partly printed, upon Vel-
SOL
lum, Parchment, or Paper not duly stamped according to Law, every
such Person shall forfeit the Sum of Fifty Pounds: Provided always, charter-par-
that if any Charter-party, or any "such Agreement, Contract, Memo- ties may be
randum, Letter, or other Writing chargeable with any Duty as a stamped
Charter-party, shall be brought to the Head Office of the said Com-
uPon
p^"
missioners in England or
Ireland,
or to any of their proper Officers, Duty or
to be stamped within Fourteen Days after the same shall bear Date, Duty and
and shall have been executed or signed by the Party thereto who Penalty
11 B shall withincer-
926 5° & 6-°
VWTOHIM,
Cap.
82.
tain limited shall have first executed or signed the same, it shall be lawful for the
thsi^
afer
sa^' Commissioners and they are hereby required to cause the same
thereof.
° *9 be stamped, upon Payment of the Duty chargeable thereon, without
any Penalty; and if the same shall be brought to the said Head
Office to be stamped at any Time after the Expiration of such Four-
teen Days, and within One Calendar Month after the same shall
bear Date, and shall have been first executed or signed as aforesaid,
it shall be lawful for the said Commissioners and they are hereby
required to cause the same to be stamped, upon Payment of the
;Duty chargeable, thereon, and of the further Sum of Ten Pounds by
Way Qf-Penalty.
XXXV. And for better securing the Duties on Probates of Wills
and Letters of Administration by this Act granted; be it enacted,
. That from and after the Commencement of this Act if any Person
shall take possession of and in any Manner administer any Part of the
Personal Estate and Effects of any Person deceased, without obtaining
•Probate of the Will or Letters of Administration of the Estate and
Effects of the Deceased within Six Calendar Months after his Decease,
or within Two Calendar Months after the Termination of any Suit or
Dispute respecting the Will or the Right to Letters of Administra-
tion, if there shall be any such, which shall not be ended within Four
Calendar Months after the Death of the Deceased, every Person so
offending shall forfeit the Sum. of One hundred Pounds, and also a
further Sum at and after the Rate of Ten Pounds per Centum on the
Amount of the Stamp Duty payable on the Probate of the Will
or Letters of Administration of the,Estate and Effects of the
Penalty for
not proving
Wills or
taking out
Letters of
Administra-
tion 100/.,
and 10/. per
Centum on
the Dutv.
»
Deceased. /
Stamp to be
provided for
/narking Pro-
bates,
&c,
relating to
any Estate
in respect
whereof
Probate, &c.
shall have
been before
taken out
and the pro-
per Duty
paidthereon.
XXXVI. And be it enacted, That it shall be lawful for the Commis-
sioners of Stamps and Taxes and they are hereby required to provide
a Stamp, distinguishable from all other Stamps, for the Purpose of
stamping any Piece of Vellum, Parchment, or Paper, whereon any
Probate of a Will or Letters of Administration shall be ingrossed,
printed, or written in relation to any Estate in respect whereof any
former Probate or Letters of Administration shall have been taken
out, and the full Amount of the Duties payable thereon1 by any Act
or Acts then in force, according to the full Value of such Estate, shall
have been duly paid and discharged; and in every Case where any
Probate or Letters of Administration, shall have been taken out, duly
stamped according to the full Value of the Estate in respect whereof
the same shall have been granted, then and in such Case any further
or other Probate or Letters of Administration which shall be at any
Time thereafter applied for in respect of such Estate shall and may
be issued and granted upon any Piece of Vellum, Parchment, or Paper
stamped with the Stamp provided by the said Commissioners in pur-
suance of this Act, for such other Probate or Letters of Administration
as aforesaid; and every such other Probate or Letters of Administer
tion, which shall be duly sta,mped with siich Stamp as last aforesaid,
shall be as available in the Law, and of the like Force and Effect in
all respects whatever, as if the Vellum, Parchment, or Paper whereon
the same shall be ingrossed, printed, or written had been duly
stamped with the Stamp denoting the full Amount of the Duties
9 payable
5° & 6P VICTORIA Cap.82.
payable in respecfof the Probate or Letters of Administration taken
out on the full Value of such Estate.
XXXVII. And be it- enacted, That the, Duties by this Act LegacyDuty
granted on Legacies and on Successions, and on Residues and Shares *° ^
Paid
given by the Wills or passing by the Intestacies t(^rg or ^_
of Persons deceased, and payable out of their Personal Estate, shall ministrators
be accounted for, answered, and paid by the Person having or taking
on
retaining
the Burden of the Execution of the Will or other testamentary °r Pay,nS
Instrument, or the Administration of the Personal Estate of any
eSaciC:s-
Person deceased, upon Retainer for his own Benefit, or for the
Benefit of any other Person, of any Legacy, or any Part of any
Legacy, or of the Residue of any Personal Estate, or any Part
of such Residue, which he shall be entitled so to retain, either* in
his own Right, or in the Right or for the Benefit of any other Person,
and also upon Delivery, Payment, or other Satisfaction or Discharge
whatsoever of any Legacy, or any Part of any Legacy, or. of the
Residue of any Personal Estate, or any Part of such Residue, to which
. any other Person shall be entitled; and in case any Person, having if
Duty
be
or taking the Burden of such Execution or Administration as afore- not
Paid
aV
said, shall retain for his own Benefit, or for the Benefit of any. other
jho"sJbtl
Person, any Legacy, or any Part of any Legacy, or the Residue of Executor,
any Personal Estate, or any Part of such Residue, which such Person the Amount
shall be entitled so to retain, either in his own. Right-or in the to be a Debt
Right or for the Benefit of any other Person, and upon which any :°
Gfroma"
Duty shall be chargeable by virtue of this Act, not having first paid Executor.
;such Duty, or shall deliver, pay, or otherwise howsoever satisfy or
discharge any Legacy, or any Part of any Legacy, or the" Residue
of any Personal Estate, or any Part
thereof,
to which any other
Person shall be entitled, and upon which any Duty shall be charge-
able by virtue of this Act, having received or deducted the Duty
so chargeable, then and in every such Case the Duty which shall be
due and payable upon every such Legacy, and Part of Legacy, and
Residue, and Part of Residue respectively, and which shall not have
been duly paid and satisfied- according to the Provisions of this Act,
shall be a Debt of such Person having or taking the Burden of such
Execution or Administration as aforesaid, to Her Majesty, Her Heirs
and Successors; and in case any such Person, so having or taking If notde--
the Bnrden of such Execution or Administration as aforesaid, shall ducted by
deliver, pay, or otherwise howsoever satisfy or discharge any such rt^A^'nt
Legacy or Residue, or any Part of any such Legacy or Residue, to t0 be
a
Debt
or. for the Benefit of any Person entitled thereto, without having to Her Ma-
received or deducted the Duty chargeable, thereon (such Duty not Jesty frotn
having been first duly paid, according to the Provisions herein con-
f0°/an~jxecu"
tained), then and in every such Case such Duty shall be a Debt to Legatee.
Her Majesty, Her Heirs and Successors, both of the Person who
shall make such Delivery, Payment, Satisfaction, or Discharge, and
of the Person to whom the same shall be made; and that the Trustees to
Duties by this Act granted upon Legacies charged upon or made payDutl^s
payable out of any Real Estate, or out of any. Monies to arise by charged
cm*
the Sale of any Real Estate, or upon Residues, or Parts or Shares Real Estate.
of Residues, of any such Monies, shall be accounted for, answered,
and paid by the Trustee to whom the Real Estate shall be devised
out
•&*,$•:6° VICTOR!Mt
Cap.
82.
out.of which the Legacy or Share of any Money arising out of the;.
Sale,
Mortgage, or other Disposition of such Real Estate shall be to
be paid or satisfied; or if there shall be no Trustee, then by the
'Person-entitled- to such Real Estate, subject to any such Legacy,
or by the Person empowered: or required to pay or satisfy any such
Legacy; and the said Duties shall be retained by the Person pay-
ing or satisfying any such Legacy or Share of Money, and shall be
accounted for, satisfied, and paid, at such Times, in such Manner, and
according to such Rules and Regulations as are herein-before speci-
fied and prescribed in respect of the Duties granted on Legacies;
In default, -payable out of Personal Estate; and in case the said Duties shall not
the Duty to .^ pa^ or satisfied according to the Provisions herein contained, then
Her Ma- and m every such Case such Duty shall be a Debt to Her Majesty,
jesty. Her Heirs and Successors, of and from the Trustee of such Real
Estate as aforesaid, or the Person entitled thereto, subject to such
Legacy as aforesaid, and also of and from the Person to whom the
same shall have been paid, without the Duty chargeable thereon
having been first deducted.
What shall XXXVIII. And be it enacted, That every Gift by any Will or
be deemed a testamentary Instrument of any deceased Person, which, by virtue of
L6£?3CV ' */
under this any suc^ Will or testamentary Instrument, shall have effect or be
Act. satisfied out of the Personal Estate of such Person so dying, or out of
any Personal Estate which such Person shall have Power to dispose of
as he shall think fit, or which shall have been charged upon or made
payable out of any Real Estate, or be directed to be satisfied out of
any Monies to arise by the Sale of any Real Estate, of the Person so
dying, or which such Person may have the Power to dispose of,
whether the same shall be given by way of Annuity or in any other
Form, shall be. deemed and taken to be a Legacy within the true
Jntent and Meaning of this Act; and every Gift which shall have
effect as a Donation, mortis causa, shall also be deemed a Legacy
.
within the Intent and Meaning of this Act; and the Value of any
Legacy given by way of Annuity, whether payable annually or other-
wise*
for any Life or Lives, or for Years or other Period of Time, shall
be calculated, and the Duty chargeable thereon shall be charged,
according to the Tables annexed to an Act passed in the Parliament
of Great Britain in the Thirty-sixth Year of the Reign of King
36G.3.C.52. George the Third, intituled An Act for repealing certain Duties
on Legacies and Shares of Personal Estates, and for granting other
Duties thereon, in certain Cases; Provided always, that nothing
herein contained shall be construed to extend to the charging with
the Duties by this Act granted any specific Sum of Money, or any
Share or Proportion
thereof,
charged by any Marriage Settlement or
Deed upon any Real Estate, in any Case in which any such specific
Sum, or Share or Proportion
thereof,
shall be appointed or apportioned
by any Will or testamentary Instrument under any Power given for
Exemption &at Purpose by any such Marriage Settlement or Deed: Provided
of'Legacies also, that nothing herein contained shall extend or be construed to
to Charities extend to charge with Duty in Ireland any Legacy given for the
in Ireland. Education or Maintenance of Poor Children in
Ireland,
or to be
applied in support of any charitable Institution in
Ireland,
or for any
Purnose merelv charitable. XXXIX. And
t*. -^ '
r^
5° & 6° VICTORIA, Cap.82. 929
XXXIX. And be it enacted, That every Receipt or Discharge for Receipts for
any Legacy or Residue, or Part
thereof,
shall be brought, within the £eSacie8t°
Space of Twenty-one Days after the Date
thereof,
to,
the Head Office of w;tj,in
the Commissioners of Stamps and Taxes in Dublin, or to some other Twenty-one
Office to be appointed
by:
the said Commissioners for such Purpose, to Pw a*Wr
be stamped, paying the Duty for the same ; and upon such Payment, *he Dat?*
either at the said Head Office, or any other Office to be appointed as
aforesaid, the Receiver General, or other proper Officer to be appointed
for that Purpose by the said Commissioners, as the CaseJ shall
require, shall write upon, such Receipt or Discharge an' Acknowledgr
ment of the Payment of the Duty so paid in Words at Length,, and
bearing Date the Day on which such Payment shall be made, and
shall subscribe his Name thereto, and enter an Account thereof in a
Book to be provided for that Purpose, to the Intent that he may
be thereby charged with the Sum so paid; and in case the Duty
shall be so paid at the said Head Office,.then the Receipt or Dis^
charge so brought to be stamped shall be forthwith stamped with such
Stamp as the Case may require; and in case the Duty shall be so
paid at any other Office to be appointed by the said Commissioners
as aforesaid, the Receipt or Discharge whereon siich Acknowledge
ment of the Payment of Duty shall be so written and-subscribed
shall be transmitted, within the Space of Twenty-one Days from
the Day of Payment of such Duty, to the said Head Office, to be
stamped, and the same shall be stamped accordingly with such
Stamp as aforesaid; and in case the Person paying such Duty at any
such Office to be appointed as aforesaid, shall be desirous that the
same should be transmitted to the said Head Office by the Officer
to whom such .Duty shall be paid, and shall leave the same with
such Officer for that Purpose, such Officer shall thereupon sign
and deliver an Acknowledgment that such Receipt or' Discharge
has been left wi^h'him for such Purpose, add shall transmit such
Receipt or Discharge to such Head Office to be stamped as afore-
said, and the same shall be sent again to such Officer as soon as
conveniently may be after the stamping
thereof;
and such Qfficer
shall'deliver back the same to the Person entitled thereto, upon Re-
delivery to him of the Acknowledgment which he shall have given
for the same: Provided always, that if any such Receipt or Dis- l j -
charge shall not be so brought to any such Office as aforesaid not stamped
within such Space of Twenty-one Days* as aforesaid, it shall never^ Twenty-
carry such Receipt or Discharge to the said Days.
Head Office, to be stamped in like Manner, within Three Calendar
Months after the Date
thereof,
paying the Duty for the same, and also
the further Sum of Ten Pounds per Centum on such Dutyby.way of
Penalty for not having before paid such Duty ; on Payment of which
Duty and Penalty the said Commissioners are hereby authorized and
required to stamp such Receipt or Discharge in the same Manner as
if the same had been brought to the said Office within the Space of
Twenty-one Days from the Date
thereof;
and where any such Receipt Receipts
or Discharge as aforesaid shall have been signed out of the IJnited signed out
of
Kingdom, if the same shall be brought to be stamped within Twenty^ g^^nr
one Days after being received in the United Kingdom, it shall be "b
lawful for the said Commissioners to remit any Penalty which may
11 C have
one
Penalties
may' be sued
for as Penal-
ties under
Stamp- -Act/-
Construction
of Terms
used in this
Act.
Commence-
ment of this
. g
Act.
Continuance
of the Act.
5° &6
1
»» i
have been incurred thereon, and to cause the same to be duly stamped
on Payment of the Duty payable in respect
thereof.
r
_ i
XL.
And be it enacted, That all Fiiies, Penalties; and For-*
feitures imposed by or which may be incurred under this Act shall
and may be sued for and. recovered, with full Costs of Suit, and all
Charges attending the same, by all or any of the Ways and Means
and. in such Manner and Form as are and is provided for the Reco*
-very of any Penalty or Forfeiture in and by the said Act passed
in the Fifty-sixth Year of the Reign of King George the Third, sub-
ject to any such Appeal as therein mentioned, and shall be paid*,
applied, and distributed in such Manner as by the said last-mentioned
Act is directed or authorized.
h
^
XLI. And be it enacted, That wherever in this Act, with reference
to any Person, Matter, or Thing, any Word or Words is or are used
importing the Singular Number or the Masculine Gender only, yet
such Word or Words shall be understood and construed to include
several Persons as well as One Person, Females as well as Males,
Bodies Politic or Corporate as well as Individuals, and several Matters
or Things as well as One Matter or Thing, unless it be otherwise
specially provided, or there be something in the Subject or Context
repugnant to such Construction.
+
XLII, And be it enacted, That in all Cases where no express Pro-
vision is herein contained for the Commencement of any of the
Clauses or Provisions of this Act, the same shall commence and take
effect on the Tenth Day of October One thousand eight hundred and
forty-two,
4
XLIIL And be it ^enacted, That this Act and the Duties hereby
imposed shall continue in force until the Tenth Day of October One
thousand eight hundred and forty-five, and shall then cease and
determine : Provided always, that this Act and the said Duties shall
not then cease or determine with respect to any of the said Duties
wh;ch shall have accrued or been incurred before the said last-men-
r
tioned Day, and shall then or at any Time afterwards be or become
due or payable and remain in arrear or unpaid, or with respect to
any Penalty, Forfeiture, or Punishment incurred^ and not recovered
or suffered, for any Offence or Crime committed against this Act,
or any Act herein recited or referred to; but that this Act, and all
the Powers and Provisions
thereof,
shall remain and continue in force
•with respect to all such Duties and Arrears of Duty, and all such
Penalties, Forfeitures, and Punishments as aforesaid, until the same
respectively shall have been fully paid, recovered, inflicted, and
suffered.
Act may be
amended
,&c.
this Session.
XLIV. And be it enacted, That this Act may be amended or
repealed by any Act to be passed in this present Session of Par-
liament. '
SCHE
5° & 6° VICTORIA; Cap.82.
SCHEDULE to which this Act refers.
S_
+
-z
*---& >" *
BILL of LADING of or for any Goods, Merchandize, or Effects to be exported
or carried Coastwise - - * -.'-'--
r
CERTIFICATE to be taken out yearly by every Person admitted as an Attorney
or Solicitor in any of Her Majesty's Courts at Dublin, or in any other
Court in Ireland holding Pleas, where the Debt or Damage amounts to
Forty Shillings; and by every Person admitted as a Proctor,. Agent, or
Procurator in any of the Ecclesiastical or Admiralty Courts in Ireland;
and by every Person admitted or enrolled or authorized to act as a Notary
Public in Ireland; and also by every Sworn Clerk, Clerk in Court, and
other Clerk or Officer in any of the Courts aforesaid, who in his own
Name, or in the Name of any other Person, shall commence, prosecute,
carry on, or defend any Action, Suit, Prosecution, or other Proceeding
in any of the Courts aforesaid, or do any notarial Act whatever for or in
expectation of any Fee, Gain, or Reward as an Attorney, Solicitor, Agent,
Proctor, Procurator, or Notary Public, although not admitted or enrolled
or authorized to act as such : r
If he shall reside in the City of Dublin or within Three Miles
thereof;
And if he shall have been admitted or enrolled or authorized to act
or in possession of his Office for t the Space of Three Years or
upwards - - - - - -•-..•-
Or if he shall not have been admitted or enrolled or authorized to act
or in possession so long -
If he shall reside elsewhere in Ireland, and if he shall have been ad-
mitted or enrolled or authorized to act or in possession of his Office
for the Space of Three Years or upwards -
Or if he shall not have been admitted or inrolled or authorized to act
or in possession so long ' -
But no Person is to be obliged to take out more than One -Certifi-
. cate, although he may act in more than One of the Capacities afore-
said, or in several of the Courts aforesaid.
EXEMPTIONS.
+
All Clerks and Officers of any of the Courts aforesaid who shall act
or be concerned in the Conduct or Management of any Action, Suit,
Prosecution, or other Proceeding by virtue and in execution of their
respective Offices or Appointments only, and shall not be also retained
or employed by any Party to such Action, Suit, Prosecution, or other
Proceeding, or by any Attorney, Solicitor, Agent, Proctor, or Procu-
rator on behalf of any Party thereto, for or in expectation of any Fee
or Reward other than the established Fees due and payable in respect
of their Offices and Appointments.
.
t
CERTIFICATE to be taken out yearly by every Person who in the Character of
Conveyancer, Special Pleader, Draughtsman, Land Agent, Steward of an
Estate, or otherwise, shall, for or in expectation of any Fee, Gain, or
Reward, draw or prepare any Conveyance of or Deed or Instrument relat-
ing to any Estate or Property, Real or Personal, or any other Deed or
Duty.
,9.
iL
0 0 6
12 0 0
6 0 0
8 0 0
4 0 0
55;:'VlC!OMJE,
. J 7 .
+
Contract whatever, or any Pleadings or Proceedings in any Court of Law
or Equity;
If he shall reside in the City of Dublin or within Three Miles
thereof - -_ _ . _.-
' And if
he,
shall reside elsewhere in Ireland - - - -
EXEMPTIONS,
Seneants-at-rLaw and^ Barristers, ' Attornies, Solicitors,. Proctors,
and Notaries Public, and other Persons acting as such by virtue of
any Office or Appointment, who shall respectivelytake out Certificate?
in those Characters. « .
Public Officers drawing or preparing Deeds or other Instruments by
virtue of their Offices, and in' the course of their official Duty only,
and not otherwise.
L 1
>
CERTIFICATE to be taken out yearly by any-Banker or Bankers* or Person or
Persons acting as such, of having registei»ed the Firm of his or their House
according to Law;
If such Banker or Bankers, orother Person or Persons, shall issue any
Promissory Notes for Money payable to Bearer on Demand, and
allowed to be re-issued1 - - - ; - -•_.'*
CHARTER-PARTY, or any Agreement pr Contract for the Charter of any
Ship or Vessel, or any Memorandum, Letter, or other Writing between
the Captain, Master, or Owner of any Ship or Vessel and any other Person,
for or relating to the Freight or Conveyance of any Money, Goods, or
vEffects on board of such Ship or. Vessel . - -
COLLATION or Appointment by any Archbishop or Bishop to any Cathedral,
Prebend, Dignity, Office,, or honorary Canonry, in Ireland, having no
Endowment or Emolument attached or belonging thereto - -
COLLATION by any Aixlibishop or Bishop, to "any Ecclesiastical. Benefice,
Dignity, or Promotion
in.
Ireland, other than as aforesaid ,^
And whore the net yearly Value of such Benefice,.Dignity, or Promo-
tion shall amount to 300?. or upwards, then for every 1007. thereof
oyer and above the first 200Z. a further Duty of -^
The Value to be ascertained by Certificate of the Ecclesiastical
Commissioners for Ireland: Provided alwaysi.that Two or mqi*e
Benefices episcopally united shall be deemed; One Benefice only,
DISPENSATION, Faculty, or other Instrument for admitting or authorizing
any Person to act as a Notary Public in Ireland
1
- +
DISPENSATION for holding Two Ecclesiastical
,
I)ignities( ors Benefices, or a,
Dignity and a Benefice, in Ireland -,. . - - ->
DISPENSATION or Faculty of any Kind "not herein otherwise charged
DONATION. See PRESENTATION.
FACULTY. See DISPENSATION. ,• ,
* * / Pi*
GRANT or Letters Patent under the Great Seal of Ireland ;
Of the Honour or Dignity of an Archbishop - . -
- s : r of a Bishop -
INSTITUTION granted by- any Archbishop, Bishop,. Chancellor, or other
Ordinary, or by. any Ecclesiastical Court* to any Ecclesiastical1 Benefice,
Dignity, or Promotion in Ireland, or to any
Two.
or more such Benefices
episcopally united; '> ,
Where the same shall proceed upon a Presentation - . -•* -
Duty.
£
150
100
$. d,
12 0
8 0
0
0
0
0
30 0 0
0 5 0
2 0 0
7 0 0
5 0 0
20 0 0
25 0 0
TJ \
25 0 0
0
0
2 0 0
5P&
6° VICTORIA Cap.82.
And where it shall proceed upon the Petition of the Patron to be himself
admitted and instituted - -
And if in the latter Case the net yearly Value.of such Benefice, Dignity,
or Promotion shall amount to 300Z. or upwards, then for every 100/.
thereof over and above the first 200/. a further Duty of -
The Value to be ascertained as in the Case of Collation. See
COLLATION.
Provided always, that Two or more Benefices episcopally united
shall be deemed One Benefice only.
But such Petition shall not be liable to any Stamp Duty.
w
-u E
f * - -
LEASE, Release, or Deed, Minute, Memorandum, or legal or equitable Article
or Instrument, by any Archbishop or Bishop, or Ecclesiastical Corporation,
Aggregate or Sole, for setting or demising Lands, Tenements, or Here-
ditaments in Ireland, of the Estates of such Archbishop or Bishop or
Corporation in right of their respective Sees, for any Term of Years only,
and absolute, not exceeding Twenty-one Years in possession, without any
Clause or Covenant for the Renewal
thereof,
on the .first Skin or Piece
of Vellum, Parchment, or Paper of each and every Part
thereof;
Where the annual Amount of the Rent reserved or agreed to be
reserved (any penal Rent, or any increased or reserved Rent in the
Nature of a penal Rent, not being included in such Amount,) shall
not exceed 10/., and the Fine or Consideration for the same shall not
exceed 100/. - - •-_-.- - -
Where the Amount
And where there shall be both Rent and Fine,
the.
Duty only to be
paid in respect of such Rent or Fine as shall be liable to the higher
Rate of Duty,
And for every Skin or Piece of Vellum or Parchment, or Sheet or Piece
of Paper, in any such Indenture, Lease, Release, or Deed, Minute,
Memorandum, or legal or equitable
.Article,
after the first Skin or
Sheet, a Duty of ' - " - -
Provided always, that in any Case where the annual Amount of such
Rent reserved shall exceed 50/.> or such Fine or Consideration shall
exceed 200/., such Lease, Release, or Deed, Minute, Memorandum,
or legal or equitable Article or Instrument, shall be chargeable with
the Duty or Duties specified in the Schedule of the Act 55 Geo. 3.
Cap.
184. , > +
LEASE, Release, or Deed, Minute, Memorandum, or legal or equitable Article
or Instrument, not,otherwise charged, for setting or demising Lands, Tene-
ments, or. Hereditaments in Ireland, for any Term not exceeding Three
Lives or Thirty-one Years, whether with or without a Clause or Covenaut
for the Renewal
thereof,
or with a Clause or Covenant of Renewal which
11 D
Duty.
of such Rent
shall exceed
£ s. d.
10 0 0
20 0 0
and shall no
exceed
mi T
£ s.
20 0
50 0
or of such Fine or Consideration
t
d.
0
0
/
shall exceed
£ s. d.
100 0 0
^
n J
150 0 0
" ^
and shall not
exceed
£ 5. d.
150 0 0
L
200 0 0
•£ . s,
7 0
4
.
5 0
0 5
0 10
0 15
n in
5° & 6° VICTORIA,
shall contain any Stipulation for the Payment of any pecuniary, Fine in
any way howsoever;
On the first Skin or Piece of Vellum, Parchment, or Paper of each
and every Part
thereof;
Where the annual Amount of the Rent reserved or agreed to be re-
served (any penal Rent, or any increased or* reserved Rent in the
Nature of a penal Rent, not being included in such Amount,) shall
not exceed 10Z, and the Fine or Consideration, for the same shall
not exceed 100Z. Where the Amount
of such Rent or of such Fine or Consideration \
shall exceed
\ / v -
£
10
20 0
0
d.
0
0
and shall not
exceed ,
•i X
s. d.
20
50 0
' 0 0
0
shall exceed
* T Z? T*\\,
>
and shall not
exceed
^ j f
J •*
100
150 0
.0
d.
0
0
&
150
200
r-,
$.
O
0
eL
0
0
And where there shall be both Rent and Fine, Duty to be paid in respect
of each, which may be denoted by either One or more Stamps ;
And for every Skin or Piece of Vellum or Parchment, or Sheet or Piece
of Paper, in any such Indenture, Lease, Release, or Deed, Minute,
Memorandum, or legal or equitable Article, after the first Skin or
Sheet, a Duty of
Provided always, that in any Case where the annual Amount of
such Rent reserved shall exceed 50/., or such Fine or Consideration
shall exceed
200Z.,
such Lease, Release, or Deed, Minute, Memorandum,
or legal or equitable Article or Instrument, shall be chargeable with the
Duty or Duties specified in the Schedule of the Act 55 Geo,
3-
cap. 184.
LICENCE to hold a Perpetual Curacy not proceeding upon a Nomination
EXEMPTION. r h
Licences to Stipendiary Curates, wherein the annual Amount of the
Stipend shall be specified.
LICENCE to be taken out yearly for using or exercising the Trade or Business
of a Pawnbroker within the City of Dublin* or the Circular Road sur-
rounding the same '.-- - _._._.
And for using or exercising the Trade or Business of a Pawnbroker
elsewhere in Ireland ' - - - -
PRESENTATION or Donation by Her Majesty, Her Heirs or Successors, or
by any other Patron, to any Ecclesiastical Benefice, Dignity, or Promotion
in Ireland - - - -
And where the net yearly Value of such Benefice, Dignity, or Promotion
shall amount to 300Z. or upwards^ then for every 100L thereof over
and above the first 200Z. a further Duty of ' ' -, -'
The Value to be ascertained as in the Case of Collation. See
COL-
L
LATION.
Provided, that Two or more Benefices episcopally united shall be
deemed One Benefice only.
.
1
Puty.
£ $. d.
-JT «T j -n
j-
Z~ k -.
-rr-y-'TT
0 5 0
0 10 O
0 15 0
0 10 0
3 10 0
15 0 0
7 10 0
P Vv
5 0 0
5 0 0
# •» •*
^^^ i
LONPOIT: Printed by GEORGE E. EYRE and ANDREW: SPOTTISWOQPE^
Printers to the Queen's most Excellent Majesty. 1842.

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