mark, plate, or device, which fhall be provided, made, or used, any of the in purfance of this act; or fhall counterfeit or resemble the im- ftamps, preffion of the fame upon any vellum, parchment, or paper, or upon any cards, or ace of spades, or jew, or wrapper, or any thread or paper inclosing any pack or parcel of cards, with an intent to defraud his Majefty, his heirs, or fucceffors, of any of the said duties on vellum, parchment, or paper, or upon cards; or shall utter, vend, or fell, any vellum, parchment, or paper, or vending or any cards, ace of spades, or jew, or wrapper, with fuch coun- the fame, terfeit seal, ftamp, mark, plate, or device thereupon, knowing the fame to be counterfeit; or if any person whatsoever shall or fraudulentprivately and fraudulently use any seal, ftamp, mark, plate, or ly using the ledevice, provided or ufed, or to be provided or used, in purfu- gal (tamps to ance of this or any former act or acts of parliament, relating to King of the the duties upon ftamped vellum, parchment, and paper, and duty, upon cards, so as thereby to defraud his Majefty, his heirs, or fucceffors, of any duty payable by this or any fuch former act or acts of parliament; then every fuch perfon fo offending, and being thereof convicted in due form of law, fhall be adjudged a felon, and fuffer death as in cafes of felony, without benefit of is felony. clergy.

defraud the

feitures not

XLI. And be it further enacted by the authority aforesaid, Distribution That all penalties and forfeitures inflicted, impofed, or to in- of the penalcur, by this act, not herein before otherwife difpofed of, fhall ties and forgo and be paid, the one moiety thereof to his Majefty, his heirs otherwife difand fucceffors, and the other moiety thereof to the perfon or pofed of; to perfons who shall inform and fue for the fame, in any court of be recovered record, with his or their full costs of fuit, by action of debt, with full costs. bill, plaint, or information, wherein no effoin, protection, or wager of law, or any more than one imparlance fhall be allowed.

former acts

affurance, ex

XLII. And be it further enacted by the authority aforefaid, Powers, &c, That all powers, provifions, articles, claufes, diftribution of pe- granted by nalties and forfeitures, and all other matters and things, pre- relating to fcribed or appointed by any former act or acts of parliament ftamp duties relating to the duties on vellum, parchment, and paper, on on admiflions, which any admiffion into any corporation or company, or policy and policies of of affurance, thall be ingroffed, written, or printed, and not tended to hereby altered, fhall be in full force and effect, with relation to thefe duties. the duties hereby impofed, and fhall be applied and put in execution, for the raifing, levying, collecting, and fecuring, the faid new duties hereby impofed according to the true intent and meaning of this act, as fully, to all intents and purpofes, as if the fame had severally and respectively been hereby enacted with relation to the faid new duties.

XLIII. Provided always, and it is hereby enacted by the au- Duties upon thority aforefaid, That all the money arifing by the faid duty by entries of adthis act charged and impofed, upon the entry, minute, or me- million into morandum, of any admiffion into any corporation or company, corporations fhall be iffued and applied to fuch and the fame ufes as the faid or companies, former duties were made applicable; and that all the money

arifing

[1765. and the addi- arifing by the additional duty of twenty fhillings by this act tional duty of charged and impofed on policies of affurance, by which the 20 s. on poli- properties of any number of perfons in any fhip, cargo, or both, not exceeding in the whole the fum of one hundred pounds, to be applied fhall be affured; fhall be iffued and applied to fuch and the as the former fame ufes, as the former duties upon policies of affurance are duties. applicable.

ance,

XLIV. And be it further enacted by the authority aforesaid, That in cafe any action, fuit, or other profecution, thall be had, brought, or profecuted, against any perfon or persons, for or by reafon of any act, matter, or thing, by him, her, or them, done or committed, by virtue or in pursuance of this act; that then, in every fuch cafe, the action, fuit, or profecution, fhall be laid and profecuted in the county or city where the fact was committed, and not elsewhere; and that, in every fuch action, fuit, General iffue. or profecution, the defendant or defendants may plead the general iffue, and give this act, and any other act or acts of parliament, and any other matter or thing, in evidence; and in cafe there fhall be a verdictor verdicts therein for the defendant or defendants, or judgement therein shall be given for the defendant or defendants, or the plaintiff or plaintiffs, profecutor or profecutors, fhall become nonfuit, or the plaintiff or plaintiffs, profecutor or profecutors, fhall difcontinue fuch action or fuit; that then, and in every fuch cafe, the defendant and defendants, in every such action, fuit, or prosecution, shall reTreble cofts. cover his, her, or their, treble cofts.

CAP. XLVII.

An act for encreafing the fund for payment of the fums of money directed, by an act made in the thirty second year of the reign of his late majesty King George the Second, to be applied in augmentation of the falaries of the puifne judges in the court of King's Bench, the judges in the court of Common Pleas, the barons of the coif in the court of Exchequer at Westminster, and the justices of Chester, and the great feffions for the counties in Wales, for the time being; and for applying certain fums in augmentation of the falaries of the faid judges and juftices, and of the judges in the courts of Seffion and Exchequer in Scotland, for a certain time previous to the commencement of the augmentations established by the faid act.

Preamble, re- WHEREAS by an act made in the thirty Second year of the

citing claufe

2.

reign of his late majesty King George the Second, intituled, in act 32 Geo. An act for augmenting the falaries of the puifne judges in the court of King's berch, the judges of the court of Common Pleas the barons of the coif in the court of Exchequer at Westminster, the judges in the courts of feffion, and exchequer in Scotland, and justices of Chester, and the great feffions for the counties in Wales;

it was fet forth, That the falaries of the faid judges and juftices were inadequate to the dignity and importance of their offices; and therefore in order to establish, in the first place, a proper fund for the augmentation of the falaries of the faid judges in the courts at Westminster, and juftices of Chefter, and the great feffions for the counties in Wales, certain ftamp duties were thereby granted, and appropriated to the payment of the feveral and refpective fums of money directed by the faid act to be applied in augmentation of the Jalaries of the faid laft-mentioned judges and juftices; and certain fums were directed to be paid yearly out of the duties and revenues therein mentioned, in augmentation of the falaries of the faid judges in Scotland: and whereas by an act made in the fecond year of his present and 2 Geo. 3. Majefty's reign, intituled, An act for better fecuring the payment of the fums of money directed by an act made in the thirty fecond year of the reign of his late majesty King George the Second, to be applied in augmentation of the falaries of the puifne judges in the court of King's bench, the judges in the court of Common Pleas, the barons of the coif in the court of Exchequer at Westminster, and the juftices of Chester and the great feffions for the counties in Wales for the time being; it was fet forth, That the fund provided by the faid act of the thirty fecond year of the reign of his late majesty King George the Second, for payment of the fums thereby granted in augmentation of the falaries to the faid judges and juftices in England and Wales, had proved infufficient to make good and answer the fame; and therefore certain other ftamp duties were, by the faid laft-mentioned act, granted, appropriated, and made one joint fund with the duties arifing by virtue of the faid former act, for anfwering and paying, in fuch manner and proportions as are in the faid former act directed and appointed with respect to the duties thereby granted, all fuch fums of money as fhould become due and payable from and after the fifth day of July, one thoufand feven hundred and fixty two, in pursuance of the faid former act, to the faid judges and juftices in England and Wales: and whereas the faid joint fund fo established and provided for payment of all fuch fums of money as fhould become due and payable from and after the faid fifth day of July, one thousand feven hundred and fixty two, in pursuance of the faid act made in the thirty Second year of the reign of his late Majefly, to the faid judges and juftices in England and Wales, hath alfo proved injufficient to make good and anfwer the fame: we, your Majefty's moft dutiful and loyal fubjects, the commons of Great Britain in parliament affembled, in order to make the faid joint fund effectual to answer the faid purposes, do give and grant unto your Majefty the duties herein after mentioned; and do therefore most humbly befeech your Majefty, that it may be enacted; and be it enacted by the King's most excellent Majefty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affembled, and by the authority of the fame, That from and after the fifth day of July, one thousand From and affeven hundred and fixty five, there fhall be throughout England ters July, 1765, the dominion of Wales, and town of Berwick upon Tweed, railed, the following: VOL. XXVI.

Hh

col- additional ftamp duties

to take place; collected, levied, and paid, unto and for the ufe of his Majes yiz. ty, his heirs, and fucceffors, for every piece of vellum, parchment, or paper, on which the matters and things herein after mentioned fhall be ingroffed or written at any time or times after the faid fifth day of July, over and above the rates and duties charges and fums of money, now due and payable to his Majefty for or in refpect of the fame, the further rates, duties, charges, and fums of money; that is to fay,

On admiffions into the four inns of court,

41.

On teftimo

nials of the degree of

For every piece of vellum or parchment, or fheet or piece of paper, upon which any admiffion into the four inns of court fhall be ingroffed or written, an additional stamp duty of four pounds.

For every piece of vellum or parchment, or fheet or piece of paper, upon which shall be ingroffed or written any regifter, entry, teftimonial, or certificate, of the degree of utter barrister utter barrister taken in any of the said four inns of court, an additional stamp duty of fix pounds.

61.

These duties to be under

ment of the

II. And be it further enacted by the authority aforefaid, That for the better and more effectual raifing, levying, collecting, the manage- and paying, the said additional rates and duties herein before commiffion granted, the fame fhall be under the government, care, and ers for the for- management, of the commiffioners for the time being appointmer duties on ed to manage the duties payable to his Majefty, his heirs, and gamps. fucceffors, and charged on ftamped vellum, parchment, and paper, by former acts of parliament in that behalf made; who, or the major part of them, are hereby required and impowered to employ fuch officers under them for that purpose, as they fhall think proper; and to ufe fuch dies and ftamps, to denote the ftamp duties hereby charged, as they fhall think fit; and to repair, renew, or alter, the fame, from time to time, as there hall be occafion; and to do all other acts, matters, and things, neceffary to be done, for putting this act in execution, with relation to the faid rates and duties hereby granted, in the like, and in as full and ample manner, as they, or the major part of them, are authorized to put in execution any former law con cerning ftamped vellum, parchment, or paper.

One new

ftamp may be provided for denoting all

the duties.

Such former

vellum or

III. Provided always, and be it further enacted by the autho rity aforefaid, That, to prevent the multiplication of ftamps for and in refpect of the additional rates and duties hereby granted, it thall and may be lawful for the faid commiffioners, inftead of diftinct ftamps, to afcertain the duties granted by former acts, and this act, to caufe one new stamp to be provided for denot ing all the faid duties, from time to time, as fhall, by the faid commiffioners, be thought proper or neceffary.

IV. And be it further enacted by the authority aforefaid, That fampt paper, all vellum, parchment, and paper, charged by this act with any parchment, as of the ftamp duties hereby granted, which hath been, or thall hall be used before the faid fifth day of July, be ftamped or marked in purafter the faid fuance of the former acts of parliament relating to his Majesty's 5 July, for the stamp duties, or any of them, thall, before any of the matters purposes.a.

or things, in refpect whereof any rate or duty is hereby made forefaid, is to payable, fhall be ingroffed or written thereupon (fuch ingrofling the office, to be brought to or writing being, at any time after the faid fifth day of July) beftamped be brought to the head office for ftamping or marking of vellum, with the duparchment, and paper, to be ftamped or marked with another ties granted mark or ftamp, over and befides the marks or stamps put, or to by this act ; be put, thereupon, in purfuance of the faid former acts, or any

of them; and that all vellum, parchment, and paper, which hath but all unnot been, or fhall not, before the faid fifth day of July, be stamped paper ftamped or marked in pursuance of the faid former acts, or any &c. is to be of them, fhall, before any of the matters or things inrefpect where marked with of any stamp duty is payable hereby, and by the faid former acts, the general or any of them, thall be thereupon ingroffed or written (fuch in- the duties. ftamp for all groffing or writing being after the faid fifth day of July) be brought to the faid head office, and there marked and ftamped with the proper marks or ftamps, or mark or ftamp, provided, ufed, or appointed, or to be provided or appointed, in pursuance of the faid former acts, or of this act, to denote the refpective duties ufing the proPenalty of not thereby and hereby refpectively charged thereupon; and if any per Itamps, is of the faid matters and things, fo to be ingroffed or written as sl. befides the aforefaid, fhall be ingroffed or written, contrary to the true in- duties; tent and meaning hereof, upon vellum, parchment, or paper, not appearing to have been duly marked or stamped according to this act; that then, and in every such case, there shall be due, answered, and paid (over and above the stamp duties pay- and the inable hereby, and by the faid former acts, or any of them) for or ftrument in refpect of every fuch matter or thing, the fum of five pounds; deemed unaand that no fuch matter or thing shall be available in law vailable, until equity, or be given in evidence, or admitted in any court, un- as well as the lefs as well the said duty hereby charged in refpect thereof, as penalty, are the said sum of five pounds, fhall be first paid to the receiver paid. general for the time being of the ftamp duties, or his deputy or clerk, and until the vellum, parchment, or paper, upon which Receipt to be fuch matter or thing is fo ingroffed or written, fhall be marked given for the or ftamped according to the tenor and true meaning hereof; and the faid receiver general, and his deputy or clerk, are hereby enjoined and required, upon payment or tender of the faid duties, and of the faid fum of five pounds, and fuch other fums as by

or

these duties,

faid duties.

the said former acts are payable in that behalf, to give a receipt Penalty to be for fuch monies; and the other proper officers are thereupon re-applied as the quired to mark or stamp fuch matters or things with the proper marks or stamps, or mark or ftamp, required in that behalf; which faid fum of five pounds is to be applied to the fame ufes and purposes as the duties hereby granted are to be applied.

V. And be it further enacted by the authority aforefaid, That duties to be the rates and duties herein before granted fhall be paid, from paid over to time to time, into the hands of the receiver general for the time the receiver being of the duties on ftamped vellum, parchment, and paper, general. who fhall keep a feparate and diftinct account of the rates and duties arifing by virtue of this act; and pay the fame (the necef- and by him fary charges of raifing, paying, and accounting for, fuch rates into the exand duties being deducted) into the receipt of the exchequer, chequer.

H h 2

for