Abbildungen der Seite
PDF
EPUB

LAWnections, situation as Copying and Ingrossing Clerk,
AW WANTED by a Young Man of Respectable CHITTY'S GENERAL PRACTICE of the LAW

and to assist in the general routine of a Country Office, in
both the in-door and out-door departments. Has a good
knowledge of the Land and Assessed Tax departments, and
some knowledge of the Magisterial Poor-Law and Registration
business. Has been in respectable offices upwards of Twelve
Years. Respectable Reference given.

Address (prepaid) to "A. B.," No. 19, Brunswick-terrace, Windsor, Berkshire.

FISHERIES IN IRELAND.

This day is published, in 12mo., price 5s. 6d. boards, HE ACT 5 & 6 VICTORIA, Cap. 106, for reguTHE lating the FISHERIES of IRELAND, with Notes, Introductory Remarks, and References on the Rights to the Sea Shore. Also an Appendix containing the New Game Act, 5 & 6 Vict. c. 81. By JOHN JAGOE, Esq., Barrister at Law. London: V. & R. Stevens and G. S. Norton, Law Booksellers and Publishers, (Successors to the late J. & W. T. Clarke, of Portugal-street), 26 and 39 Bell-yard, Lincoln's Inn. Sold by A. Milliken, and Hodges & Smith, Dublin. STAMP DUTIES IN IRELAND.-BY AUTHORITY, Just published, in 12mo, price 78. 6d. boards, TABLE of the STAMP DUTIES now payable in Ireland, under the Act 5 & 6 Vict. c. 82, for assimilating the Stamp Duties in Great Britain and Ireland, and other Acts; compiled from the various Statutes granting the same, with Notes and References: also the Tables now to be used in Ireland for calculating the value of Annuities given by Will, for the purpose of assessing the Legacy Duty thereon;

A

in all its DEPARTMENTS, with a view of Rights, Injuries, and Remedies, as ameliorated by recent Statutes, Rules and Decisions, and the Practice in Arbitrations, before Justices, in Courts of Common Law, Equity, Ecclesiastical and Spiritual, Admiralty, Prize Court of Bankruptcy, and Courts. of Error and Appeal; with New Practical Forms, complete in three very thick volumes, royal 8vo., price 67. in boards.

**A new Edition of Vols. 3 and 4, consisting of Parts 5, 6, and 7, but now compressed into One Volume, is just published, edited by ROBERT LUSH, Esq., Barrister at Law, This portion of the work contains the Practice of the Susiastical Courts, &c. &c., and has been carefully revised and perior Courts of Law. Forms and Proceedings in the Eccle brought down to the present time, by the introduction of all the later statutes, rules, and reported cases on the various subjects of which it treats. Vol. 3 by itself, price 27. 108., boards. S. Sweet, Chancery-lane, Law Bookseller and Publisher. Shortly will be published, in a small vol. 8vo., LUSON ACT, with Practical Observations upon Trusts for The APPLICATION and OPERATION of the THEL Accumulation of Income. By JOHN F. HARGRAVE, Esq., M. A., of Lincoln's Inn, Barrister at Law. STARKIE'S LAW OF EVIDENCE.-THIRD EDITION, In 3 vols., royal 8vo., 47. 14s. 6d. boards, **The Publishers of Mr. Starkie's Treatise on The Law of Evidence, beg to inform the purchasers of that work, that the Addenda, Index, and Names of Cases (completing the work) are now ready, and may be had (Gratis) on application to their booksellers.

PRACTICAL TREATISE on the LAW of EVI

and Copies of the Assimilating Act, and of the Acts passed in ADENCE and DIGEST of PROOFS in CIVIL and

Great Britain, now directed to be observed in Ireland. By
HUGH TILSLEY, Esq., of the Stamp and Tax Office,
London.

The information supplied by this publication, the correctness of which may be relied upon, will be absolutely necessary for every professional man and other persons engaged in matters requiring the use of Stamps in Ireland, and will be found sufficient for every practical purpose.

CRIMINAL PROCEEDINGS. Third Edition, with very considerable alterations and additions, embracing all the Cases published to the end of the year 1841. By THOMAS STARKIE, Esq., Barrister at Law, one of her Majesty's

Counsel.

V. and R. Stevens & G. S. Norton, Law Booksellers and Publishers, (Successors to the late J. & W. T. Clarke, of Por

NEW BANKRUPT ACT.

London: V. & R. Stevens & G. S. Norton, Law Book-tugal-street), 26 and 39, Bell-yard, Lincoln's Inn.
sellers and Publishers to the Commissioners of Stamps and
Taxes, (Successors to the late J. & W. T. Clarke of Portugal-
street), 26 and 39, Bell-yard, Lincoln's Inn,

SHELFORD'S REAL PROPERTY STATUTES.-
FOURTH EDITION.

Just published in One Thick Volume, price 19s. boards,
HE REAL PROPERTY STATUTES passed in the
THE
Reigns of William IV. and Victoria; including Prescrip-
tion, Limitation of Actions, Abolition of Fines, &c., and
Judgments &c. &c. With Copious Notes and Forms of Deeds.
Fourth Edition, Corrected and Enlarged, with new Cases and

Statutes. By LEONARD SHELFORD, Esq., of the Middle

Temple, Barrister at Law.

S. Sweet, 1, Chancery-lane; A. Maxwell & Son, 32, Bell-
yard; and V, & R. Stevens & G. S. Norton, 26 and 39, Bell-
yard.
Of whom may be had,

WORTHINGTON ON WILLS.-FOURTH EDITION.
This day is published, price 15s. boards,

A GENERAL PRECEDENT for WILLS, with Copious
Practical Notes. By GEORGE WORTHINGTON, Esq.

The Fourth Edition, with considerable Additions and Alterations, bringing all the Decisions on the recent Statute of Wills down to the present time.

A

SUPPLEMENT TO ARCHBOLD'S BANKRUPT LAW,
In the press and speedily will be published,
SUPPLEMENT to the Ninth Edition of ARCH-
BOLD'S LAW and PRACTICE of BANKRUPTCY,
containing the New Statute digested and arranged according to
Alterations effected in the Law, and Forms adapted to the New
the plan of the original work. With Notes, pointing out the
Practice; to which will be added a Copious Index. By JOHN
FLATHER, Esq., of Lincoln's Inn, Barrister at Law.
S. Sweet, I, Chancery-lane; and V. & R. Stevens & G. S.
Norton, 26 and 39, Bell-yard. Of whom may be had,

ARCHBOLD'S BANKRUPT LAW.
12mo., price 11. 18. boards,

THE LAW and PRACTICE in BANKRUPTCY, as founded on the recent Statutes. By JOHN FREDERICK ARCHBOLD, Esq., Barrister at Law. The Ninth Edition, enlarged by the Statutes and Cases to 5 Vict., the General of Costs. By JOHN FLATHER, Esq., of Lincoln's Inn, Orders of the Court of Bankruptcy, and New Forms and Tables Barrister at Law.

Just published in 1 Vol. 12mo., price 12s. boards,
THE PRACTICE of the HIGH COURT of CHAN
A TREATISE on the LAW or ARBITRATION and issued on and since the 3rd of April, 1838; and also the recent
CERY, with an Appendix; containing all the General Orders
AWARDS, including the Act of Parliament relating to Arbi-Statutes relative to Practice. By S. ATKINSON, Esq., f
trations between Master and Workmen; with an Appendix of
Precedents. Second Edition. By W. H. WATSON, Esq.,
Barrister at Law. In 1 vol. 8vo. price 168. boards.

PALEY ON SUMMARY CONVICTIONS.
In one vol. 8vo., price 188. boards,
The LAW and PRACTICE of SUMMARY CONVIC-
TIONS on PENAL STATUTES by JUSTICES of the
PEACE; including Proceedings preliminary and subsequent to
Conviction, and on Appeal and Removal. Also, the Respon-
sibility and Indemnity of convicting Magistrates and their
Officers. With an Appendix of Practical Forms and Prece-
dents of Convictions. Third Edition. By E. E. DEACON,
Esq., Barrister at Law.

Lincoln's Inn, Barrister at Law.

***To the Student preparing for his Examination this will prove an invaluable Summary of the present Practice of the Court, as it contains the latest Decisions and Orders, arranged in a clear and compact form.

*. Orders for THE JURIST given to any Newsman, or letr post-paid) sent to the Office. No. 3. CHANCERY LANE, or to V STEVENS & G. S. NORTON, (Successors to J. & W. T. Clarke, late of Portugal Street), 26 and 39, BELL YARD, will insure its publica delivery in London, or its being forwarded on the evening of publica tion, through the medium of the Post Office, to the Country. London: Printed by WALTER M'DOWALL, PRINTER, 4, PE BERTON ROW, and Published STEPHEN SWEET, BOOKSELLER and PUBLISHER, 3, CHANCERY LANE. Saturday, August 27, 1849. by

[graphic]

No. 295.

LONDON, SEPTEMBER 3, 1842.

PRICE 18

The following are the Names of the Gentlemen who favour THE JURIST with Reports of Cases argued and decided in the several Courts of Law and Equity:

[merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

LONDON, SEPTEMBER 3, 1842.

[merged small][merged small][merged small][merged small][merged small][ocr errors][merged small][merged small][merged small][merged small][merged small][merged small][merged small][merged small]

Rules came the practice of pleading long special pleas, stating a variety of facts, the whole of which a defendant would formerly have been obliged to prove at the trial. It was then seen, that, unless the plaintiff was allowed to adopt some form of replication which should put in issue all the material allegations of the plea, he would be placed in a worse position than formerly, and the benefit which the New Rules gave to him of being made acquainted before the trial, with the precise grounds of the defence, would be neutralised by the disadvantage of being obliged to admit all but one of the facts.

OUR readers are doubtless well acquainted with those rules of pleading, whose object is to confine the parties in an action as much as possible to a single point in dispute, and to prevent what is termed a multiplicity of issues. These were at one time so stringent, that, although a defendant might have several answers to the complaint which was made against him, he could only avail himself of one of them; and had to select for his single plea that upon which he thought he could most safely rely. In respect to pleas, however, the rule was very early relaxed; and a statute enabled a defendant, by leave of the Court, to plead more than one plea. But the reservation, that the thus making use of more than one ground of defence should be subject to the control of the Court, and not be at the absolute discretion of the party, proves, that the English law did not consider this mode of pleading inconsistent with justice. We have mentioned, that the statute only authorized more than one plea. According to the construction which was put upon it, it did not extend to any subsequent pleading; and, therefore, if a defend-replication de injuriâ, he is not obliged to do so, but ant set up a defence embracing a number of disputed facts, the plaintiff could not, except in the instance we shall presently notice, deny the truth of more than one. The exception was, that, in actions of trespass and upon the case for an injury, a plaintiff, subject to certain rules which are laid down in the well-known Crogate's case, might, by a compendious form of replication, called, from the words which were used, the replication de injuriâ, put in issue all the material facts alleged in the plea. And in actions of debt and upon the case for a breach of promise, the want of such a replication was not then obvious; for before the alterations in pleading, which were caused by the New Rules, most of the subject-matters of defence in those actions could be given in evidence under the general issue. But with the New VOL. VI.

An attempt was therefore made to introduce in actions of assumpsit, and more recently in actions of debt, a replication of a similar nature to that, the use of which in other actions had been established by Crogate's case. It is not our purpose now to trace the steps by which it came at last to be agreed that such a replica tion might be used; we wish to call attention to another point, to which this change in the mode of pleading has given a greater importance than it before had. Although a plaintiff may, if he please, use the

HH

may deny one of the allegations of the plea; and in some instances the rules which have been laid down

with respect to this replication forbid its being used. It becomes a matter of some moment, therefore, to settle how far the traversing one of the allegations of a pleading, involves an admission of the truth of the rest. And here we may observe, that the admission, whatever it may be, applies only to those allegations which are material to the matter in issue. As the rules of pleading forbid a party from traversing an immaterial allegation, his not doing so ought to have no effect against him.

With respect, then, to the effect of omitting to traverse a material averment in a pleading, we shall first notice the case of Edmunds v. Groves, (2 Mee. & W.

642), which is the principal authority for one view of the subject. There, in assumpsit by the indorsee against the maker of a promissory note, it was pleaded, that the consideration for which the defendant made the note was money lost by gaming, and that it was indorsed to the plaintiff with a notice thereof, without value or consideration, and issue was joined on a replication that the note was indorsed to the plaintiff without notice of the illegality, and for good and sufficient value and consideration. At the trial no evidence was given on either side, and a verdict having been entered for the plaintiff by the judge's direction, it was argued, on moving for a nonsuit, that "by the form in which the plaintiff has chosen to reply, he has admitted the allegation in the plea, that the note was given for a gaming debt." The court refused a rule, Lord Abinger, C. B., and Bolland, B., founding their opinion on the ground that the onus probandi was on the defendant, and giving no opinion as to the effect of an admission on the record. But Mr. Baron Alderson in his judgment thus expresses himself:-" An admission on the record is merely a waiver of requiring proof of those parts of the record which are not denied, the party being content to rest his claim on the other facts in dispute; but if any inferences are to be drawn by the jury, they must have the facts from which such inferences are to be drawn proved like any other facts." And the same learned judge also observed in the course of the argument, "that the pleadings are not before the jury, but only the issue." From these dicta may be collected that view of an admission on the record which gives to it the least effect, and according to which the taking issue upon one fact in the pleading is, not that the party admits the rest to be true, but that he agrees that the cause shall be decided by the truth or falsehood of that fact, in the same manner as he might agree for it to be decided by the happening of any other event.

The case of Bennion v. Davison, (3 Mee. & W. 179), although it was decided on the ground of the immateriality of the averment, also affords several dicta upon this subject. For instance, Mr. Baron Alderson says "Is not the substance of the plea rather this-that the defendants protesting they are not owners, yet say they made no such contract? It is no more than a waiver of proof; as if they had said, We will not put you to prove that we are owners, if you can prove a contract with us." And again he says-"It is clear that this averment, being an immaterial one, was not admitted; but it is not to be taken for granted, that, if it had been material, there was an admission of it as a fact to go to the jury." And Parke, B., says "It is not necessary to say more than this as to the effect of an admission on the record, that, at all events, the taking issue on one fact averred in the declaration is only an admission of the other material averments necessary to be proved." So far, then, this view of the question is supported only by the authority of Mr. Baron Alderson; and we shall find the Court of Queen's Bench, in the next case which is reported, coming to a different conclusion. This was Bingham v. Stanley, (1 Gale & Dav. 237; ante, p. 389). It was an action of assumpsit against the drawer of a check, who pleaded, that it was drawn and delivered to a third person to secure a gaming debt, and by him delivered to the plaintiff without consider ation, and the plaintiff replied, that it was delivered to

him for a good consideration. The Court observed, that both Edmunds v. Groves and Bennion v. Davison were distinguishable from the case before them; the former, because the affirmative as to the plaintiff's knowledge was clearly alleged by the defendant, and therefore he was rightly put to prove it; and the latter, because the allegation was an immaterial one; and they held, that the illegal drawing of the check was so admitted on the pleadings as to throw on the plaintiff the onus of proving the consideration. This case cannot be considered as decided otherwise than upon the ground, that the admission on the record was equivalent to proof at the trial. It is true, that, according to the words of the issue, the affirmative is with the plaintiff; but a bill of exchange primâ facie imports, that there was a consideration for the acceptance and indorsements, and the holder is not bound to shew it until proof has been given which throws suspicion upon the bill. If, therefore, according to the opinion of Mr. Baron Alderson, the facts contained in the untraversed allegation were not before the jury, the onus of proving the want of consideration for the indorsement to the plaintiff was upon the defendant, and it was only by giving to the admission on the record the effect of proof at the trial, that it could be taken from him and thrown upon the plaintiff.

Another recent case of Smith v. Martin (9 Mee. & W. 304) remains to be noticed. That was an action by an indorsee against the maker of a promissory note, and the plea alleged that the note was delivered to the plaintiff in violation of good faith, and in fraud and contempt of an order of reference, and that the plaintiff took the note with full knowledge of the premises. The replication only traversed the knowledge of the plaintiff; and it was contended, that, inasmuch as it admitted a fraudulent delivery to the plaintiff, he was bound to begin and prove consideration. The Court held, that it was for the defendant to begin; because, as in Edmunds v. Groves, he had averred affirmatively the plaintiff's knowledge; and it was observed also, that, supposing the circumstances of fraud to be admitted, they did not afford primâ facie evidence of the plaintiff's knowledge. The case therefore cannot be considered as opposed to Bingham v. Stanley, except that Baron Alderson in his judgment reiterates his former opinion, and expresses his dissatisfaction with that decision.

That

Thus, it appears that, on the one side we have the decision of the Court of Queen's Bench, and on the other the dictum of an eminently learned Judge, nor do we find any other case expressly in point. Serjeant Stephen in his Treatise on Pleading says, that "it is a rule that every pleading is taken to confess such traversable matters alleged on the other side as it does not reported' cases; but these do not assist us. traverse;" and similar expressions are used in several such expressions are properly used is not denied, the question being, whether they mean an admission for all the purposes of the cause, or merely a waiver of proof, the party being content to rest his claim upon the other facts in dispute. It is not for us to assume as a Court of Error to decide the point; and, in the present state of things, we shall only advise any of our readers with whom it may happen to arise, to shape their case according to the expressed opinion of the Court in which the action may be brought.

[blocks in formation]

CAP. LXVII.

[30th July, 1842.]

office, or any other matter or thing, in which her Majesty, her heirs or successors, may have any estate or interest, it shall be lawful to make the Attorney-General for the time being a party defendant thereto; and that in all proceedings in which the depositions taken in any such suit in which the Attorney-General for the time being was so made a defendant may be offered in evidence, such depositions may be admissible notwithstanding any objection to such depositions upon the ground that her Majesty, her heirs or successors, were not parties to the suit in which such depositions were taken.

CAP. LXX.

An Act to amend the Laws relating to the Payment of OutPensioners of Chelsea Hospital. [30th July, 1842.]

CAP. LXXI.

An Act to establish Military Savings Banks.

[30th July, 1842.]

CAP. LXXII.

An Act to suspend until the 31st August, 1843, the making of
Lists and the Ballots and Inrolments for the Militia of the
United Kingdom.
[30th July, 1842.]

CAP. LXXIII.

An Act to continue until the 31st July, 1843, and to the End of the then Session of Parliament, an Act for amending the Law for the Trial of controverted Elections.

[30th July, 1842.]

Whereas an act was passed in the session of parliament holden in the 4 & 5 Vict. [c. 58], intituled "An Act to amend the Law for the Trial of controverted Elections: " And whereas the said recited act will expire at the end of the present session of parliament, and it is expedient to continue the same; be it

therefore enacted, That the said recited act shall continue in force until the 31st July, 1843, and if parliament be then sitting, to the end of the then session of parliament.

CAP. LXXIV.

An Act to amend an Act of the Second and Third Years of His late Majesty," to amend the Representation of the People of Ireland," in respect of the Right of Voting in the University of Dublin. [30th July, 1842].

CAP. LXXV.

An Act to remove Doubts touching the Law relating to Charitable Pawn or Deposit Offices in Ireland. [30th July, 1842.]

CAP. LXXVI.

An Act for the better regulating the number of Prisoners ad- An Act for the Government of New South Wales and Van mitted to the General Prison at Perth. [30th July, 1842.]

[blocks in formation]

CAP. LXVIII. An Act to amend and continue to the 27th July, 1843, and to the End of the next Session of Parliament, an Act of the Third and Fourth Years of Her present Majesty, for the more effectual Prevention of Frauds and Abuses committed by Weavers, Sewers, and other Persons employed in the Linen, Hempen, Union, Cotton, Silk, and Woollen Manufactures in Ireland, and for the better Payment of their Wages. [30th July, 1842]. CAP. LXIX. An Act for perpetuating Testimony in certain Cases. [30th July, 1842.] Whereas it is expedient to extend the means of perpetuating testimony in certain cases; be it enacted, That any person who would, under the circumstances alleged by him to exist, become entitled, upon the happening of any future event, to any honour, title, dignity, or office, or to any estate or interest in any property, real or personal, the right or claim to which cannot by him be brought to trial before the happening of such event, shall be entitled, from and after the passing of this act, to file a bill in the High Court of Chancery to perpetuate any testimony which may be material for establishing such claim or right; and that all laws, rules, and regulations not contrary to the provisions of this act, now in force or in use in suits to perpetuate testimony, or respecting depositions taken in such suits, or the punishment of perjury committed in making such depositions, shall be in force and used and applied in all suits to be instituted under the authority of this act, and in respect to depositions taken on such suits.

2. That in all suits which may be so instituted under the authority of this act, touching any honour, title, dignity, or

[blocks in formation]

An Act to repeal the Duties payable on Stage Carriages and on Passengers conveyed upon Railways, and certain other Stamp Duties in Great Britain, and to grant other Duties in lieu thereof; and also to amend the Laws relating to the Stamp Duties. [5th August, 1842.]

Whereas by an act passed in the 2 & 3 Vict. [c. 66], intituled "An Act to reduce certain of the Duties now payable on Stage Carriages," certain duties contained in the schedule to the said act annexed were granted and imposed, and are now payable for and in respect of every mile which a stage carriage shall be licensed to travel: And whereas by an act passed in the 2 & 3 Will. 4, [c. 120], intituled "An Act to repeal the Duties under the Management of the Commissioners of Stamps, on Stage Carriages, and on Horses let for Hire in Great Britain, and to grant other Duties in lieu thereof; and also to consolidate and amend the Laws relating thereto," certain duties contained in the schedule (A.) to the last-mentioned act annexed were granted for and in respect of every license for keeping, using, and employing any stage carriage, and for and in respect of all passengers conveyed for hire along any railway in

Great Britain in or upon carriages drawn or impelled by the power of steam or otherwise: And whereas by an act passed in the 55 Geo. 3, [c. 184], intituled "An Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the Duties on Fire Insurances, and on Legacies and Successions to Personal Estate upon Intestacies, now payable in Great Britain; and for granting other Duties in lieu thereof," certain stamp duties were granted and imposed, amongst others, upon bills of lading and charterparties in Great Britain, and upon instruments of collation, donation, presentation, and institution of and to any ecclesiastical benefice, dignity, or promotion in England, and upon certain licenses hereinafter mentioned; and it is expedient that all the said duties should be repealed, and others granted in lieu thereof; be it therefore enacted &c., that from and after the commencement of this act the aforesaid duties granted and imposed by the said act passed in the 2 & 3 Vict., for and in respect of every mile which any stage carriage shall be licensed to travel, and the aforesaid duties granted and imposed by the said act passed in the 2 & 3 Will. 4, for and in respect of every license for keeping, using, or employing any stage carriage, and for and in respect of passengers conveyed for hire along any railway in Great Britain, and the duties hereinafter mentioned, granted and imposed by the said act passed in the 55 Geo. 3, (that is to say), the duty of 3s. upon any bill of lading of or for any goods, merchandise, or effects, to be exported or carried coastwise, and the several duties of 17. 158. and 17. 5s. upon any charter-party, or any agreement or 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 effects on board of such ship or vessel, and the several and respective duties of 201. and 107. upon any collation, donation, or presentation of or to any ecclesiastical benefice, dignity, or promotion in England, and the several and respective duties of 21., 301., and 157., upon any institution in and to any ecclesiastical benefice, dignity, or promotion in England, and the duty of 21. upon any license which shall pass the seal of any archbishop, bishop, chancellor, or other ordinary, or of any ecclesiastical court in England, so far as relates to any license to hold a perpetual curacy in England, not proceeding upon a nomination, shall severally cease and determine, and the same shall be and are hereby repealed, save and except such of the said respective duties, or so much and such part or parts thereof respectively as shall have become due or payable or have been incurred before or upon the day appointed for the commencement of this act with regard to such duties respectively, all which said duties or parts of duties so due or incurred, or remaining to be paid as aforesaid, shall be recoverable by the same ways and means, and with and under the same penalties, and in the same manner in all respects as if this act had not been made.

2. That in lieu of the duties by this act repealed there shall be raised, levied, collected, and paid unto and for the use of her Majesty, her heirs and successors, in and throughout Great Britain, for and in respect of every license for keeping, using, or employing any stage carriage in Great Britain, and for and in respect of every stage carriage, and for and in respect of the passengers conveyed upon any railway, and also for and in respect of the several instruments, matters, and things mentioned and described in the schedule to this act annexed, or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, and things, or any of them, shall be written or printed, the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in the same schedule; and that the said schedule shall be deemed and taken to be a part of this act; and that all the said duties shall be under the care and management of the commissioners of stamps and taxes for the time being, and shall be denominated and deemed to be stamp duties.

3. That the commissioners of stamps and taxes shall be and are hereby empowered and required to provide proper and sufficient stamps or dies for expressing and denoting the several duties hereby granted upon the vellum, parchment, or paper chargeable therewith, and to alter and renew the said stamps or dies from time to time as occasion shall require: Provided always, that it shall be lawful for the said commissioners to use any of the stamps or dies heretofore provided to denote any former stamp duties for the purpose of expressing and denoting

any of the duties hereby granted, and to use two or more stamps or dies for denoting any one duty, as occasion may require: Provided also, that it shall be lawful for the said commissioners, at any time within twelve calendar months next after the passing of this act, to cancel and allow, in the same manner as in the cases of stamps spoiled or rendered unfit for the purpose intended, all stamps for any of the instruments, matters, and things mentioned in the said schedule, which by the operation of this act shall have been rendered useless or unfit for the purpose for which the same were originally de signed, and to deliver out in lieu thereof other stamps of the same value, or otherwise, at their discretion, to cause any ad. ditional stamp or stamps to be impressed on the vellum, parchment, or paper having thereon the stamp or stamps so hereby rendered useless or unfit, on payment of the duty to be denoted by such additional stamp or stamps.

4. That the proprietor or company of proprietors of every railway in Great Britain, and every other person who shall carry or convey, or cause to be carried or conveyed, any pas senger for hire in or upon any railway in Great Britain, shall, from time to time and at all times, keep and enter or cause to be entered in a book or books to be kept for that purpose, in such manner and form as the commissioners of stamps and taxes shall direct or approve, a just and true account of all and every sum and sums of money which shall be received or charged daily by or for such proprietor or company or other person for the hire, fare, or conveyance of all such passengers as aforesaid, whether the same shall be received for the conveyance of passengers on the railway of such proprietor or company or other person only, or on such last-mentioned railway and any other railway, or on any such other railway only, and for or in respect of all which sums of money the duties charged by this act shall, in manner hereinafter directed, be paid by the said proprietor or company or other person so receiving or charging the same as aforesaid, without any deduction or abatement thereout on any account or pretence whatever; and the proprietor or company of proprietors of any railway so receiving or charging any such sums of money as aforesaid shall also in like manner keep and enter or cause to be entered an account of all sums of money paid or accounted for, or to be paid or accounted for, by sach proprietor or company to the proprietor or company of proprietors of any other railway (specifying the same) upon which any of such passengers shall be carried or conveyed, as his or their share or proportion of any of such sums of money so received or charged as aforesaid, or as or for or in the nature of toll or otherwise for the use of such lastmentioned railway, in the conveyance of such passengers; and the proprietor or company of proprietors of every such lastmentioned railway shall in like manner keep and enter or cause to be entered an account of all sums of money so paid or accounted for to him or them as last aforesaid, and for or in respect of which the duties shall or ought to have been paid as aforesaid by such first-mentioned proprietor or company; and every such proprietor and company and other person and persons respectively shall, within five days after the first Monday in every calendar month, deliver to the commissioners of stamps and taxes, or to the proper officer appointed for receiving the same, a true copy or true copies of the account or accounts by this act directed to be kept, so far as the same shall relate to all sums of money received or charged and paid or accounted for as aforesaid during the preceding four or five weeks, as the case may be; (that is to say), from and including the first Monday in the preceding month up to the first Monday of the month in which such account shall be rendered or ought to be rendered as aforesaid; and to and with every such account there shall be annexed and delivered an affidavit (to be taken before any one of her Majesty's justices of the peace) of such proprietor or other person as aforesaid, or of the secretary, chief clerk, or accountant of such proprietor or com pany or other person, stating that the deponent is well acquainted with the books and accounts of the said proprietor, company, or other person, and that he has examined and check. ed the same, and also the account to which such affidavit is annexed, and that to the best of his knowledge, information, and belief such last-mentioned account doth contain and is a true and faithful account of all and every sum and sums of money received or charged by or for such proprietor or com pany or other person aforesaid for the hire, fare, or con veyance of passengers on any railway during the period comprised in such account, and of all other matters and things required by this act to be contained in such account; and such

« ZurückWeiter »