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New Statutes effecting Alterations in the Law. The affidavit not to be used for any other and directions therein contained, shall be purpose ; s. 18.

deemed and taken to be part of this Act, and :48 Geo. 3, c. 149 ; indemnity from shall be applied, observed, and put in execution penalties for omitting to state the full puro herein contained shall extend to repeal or alter

accordingly : provided always, that nothing chase-money in assignments on the sale of

any of the said stamp duties now payable in goodwill; s. 19.

relation to any bill of exchange, promissory Stamp duty on licences to pawnbrokers note, or other instrument which shall have been in Dublin reduced ; s. 20.

drawn, made, or sigued, or which shall bear Contracts to serve as artificers, servants, date before or upon the said 10th day of Occ &c., in the colonies exempted from stamp tober, 1854. duty; s. 21.

2. The said duties by this Act granted shall Public maps and documents not to be be denominated and deemed to be stamp duties,

and shall be under the care and management liable to stamp duty by reason of their of the Commissioners of Inland Revenue for being referred to in deeds or writings ; s. the time being; and all the powers, provisions, 22.

clauses, regulations, directions, allowances, Leases for a period less than a year to and exemptions, fines, forfeitures, pains, and be chargeable with stamp duty on the rent penalties contained in or imposed by any Act reserved ; s. 23.

or Acts or any schedule thereto, relating to Allowance on the purchase of stamps not any duties of the same kind or description exceeding the rate of 18. duty for drafts, respectively, and in force at the time of the

heretofore payable in Great Britain and Ireland bills, and notes ; s. 24.

passing of this Act, shall respectively be in full No charge to be made for paper on sale l force and effect, with respect to the duties by of bill or note stamps where the rate of duty this Act granted, and to the vellum, parchment

, does not exceed 18. ; s. 25.

and paper instruments, matters, and things Allowance for stamps rendered useless by charged and chargeable therewith, and to the this Act ; s. 26.

persons liable to the payment of the said duties, Instruments admissible in evidence, though

so far as the same are or shall be applicable, not properly stamped ; s. 27.

in all cases not hereby expressly provided for, and shall be observed, applied, allowed, en.

forced, and put in execution for and in the The following are the Title and Sections raising, levying, collecting, and securing of the of the Act :

said duties hereby granted, and otherwise in

relation thereto, so far as the same shall not be An Act to amend the Laws relating to the superseded by and shall be consistent with the Stamp Duties. [9th August, 1854.]

express provisions of this Act, as fully and efWhereas it is expedient to repeal the stamp fectually to all intents and purposes as if the duties now payable in respect of the several same had been herein repeated and specially instruments, matters, and things mentioned or enacted, mutatis mutandis, with reference to the described in the schedule to this Act annexed, said duties by this Act granted. and to impose other stamp duties in lieu there- 3. The duties by this Act granted in respect of, and otherwise to amend the laws relating to of bills of exchange drawn out of the United stamp duties; be it therefore enacted as fol. Kingdom shall attach and be payable upon all lows.

such bills as shall be paid, indorsed, transfer, 1. From and after the 10th day of October, red, or otherwise negotiated within the United 1854, the stamp duties now payable in Great Kingdom wheresoever the same may be pay. Britain and Ireland respectively, under or by able, and the said duties shall be denoted by virtue of any Act or Acts of Parliament for or adhesive stamps, to be provided by the Comin respect of the several instruments, matters, missioners of Ioland Revenue for that purpose, and things mentioned or described in the and to be affixed to such bills as hereinafter schedule to this Act annexed, and whereon directed. other duties are by this Act granted, shall re- 4. Every bill of exchange which shall purspectively cease and determine, and shall be port to be drawn at any place out of the United and the same are hereby repealed; and in lieu Kingdom shall for all the purposes of this Act thereof there shall be granted, charged, and be deemed to be a foreign bill of exchange paid in and throughout the United Kingdom drawn out of the United Kingdom, and shall of Great Britain and Ireland, unto and for the be chargeable with stamp duty accordingly, use e of her Majesty, her heirs and successors, notwithstanding that in fact the same may upon and in respect of the several instruments, have he drawn within the United Kingdom. matters, and things described or mentioned in 5. The holder of any bill of exchange drawn the said schedule, or upon or in respect of the out of the United Kingdom, and not having a vellum, parchment, or paper upon which any proper adhesive stamp affixed thereon as hereof them respectively shall be written, the in directed, shall, before he shall present the several duties or sums of money specified and same for payment, or indorse, tratisfer, or in set forth in the said schedule, which said sche- any manner negotiate such bill, affix thereon a dule, and the several provisions, regulations, proper adhesive stamp for denoting the duty New Statutes effecting Alterations in the Law,

319 by this Act charged on such bill; and the distance of 15 miles in a direct line from the person who shall indorse, transfer, or negoti- bank or place at which the same is made payate such bill shall, before he shall deliver the able or be received in payment, or as a sesame out of his hands, custody, or power, curity, or be otherwise negotiated or circulated cancel the stamp so affixed by writing thereon at any place beyond the said distance; and if his name or the name of his firm and the date any person shall remit or send any draft or order of the day and year on which he shall so write not duly stamped as aforesaid to any place bethe same, to the end that such stamp may not yond the distance aforesaid, or shall receive be again used for any other purpose; and if the same in payment or as a security, or in any person shall present for payment, or shall any manner negotiate or circulate the same at pay or indorse, transfer or negotiate any such any such last-mentioned place, he shall forfeit bill as aforesaid whereon there shall not be the sum of 501. such adhesive stamp as aforesaid duly affixed, 8. Provided always, that it shall be lawful or if any person who ought as directed by this for any person who shall receive any such Act to cancel such stamp in manner aforesaid draft or order as aforesaid at any place within shall refuse or neglect so to do, such person the said distance of 15 miles from the bank or so offending in any such case shall forfeit the place at which the same is made payable, sum of 50l. ; and no person who shall take or which draft or order shall have been lawfully receive from any other person any such bill as issued unstamped, to affix thereto a proper aforesaid, either in payment or as a security, adhesive stamp, and to cancel such stamp by or by purchase or otherwise, shall be entitled writing thereon his name or the initial letters to recover thereon, or to make the same avail- of his name, and thereupon such draft or order able for any purpose whatever, unless at the may lawfully be received and negotiated at any time when he shall so take or receive such bill place beyond the distance aforesaid, anything there shall be such stamp as aforesaid affixed herein contained notwithstanding. thereon and cancelled in the manner hereby 9. And whereas an Act was passed in the directed.

17 Geo. 3, c. 30, for restraining the negotiation 6. If any person shall within the United of promissory notes and inland bills of exchange Kingdom draw and issue any bill of exchange under a limited sum: be it enacted, that the payable out of the United Kingdom purporting said Act, and any Act or Acts continuing or to be drawn in a set, and shall not draw and perpetuating the same, shall, so far as they reissue on paper duly stamped as required by spectively extend or may be deemed or conlaw the whole number of bills which such bill strued to extend to any draft on a banker for purports the set to consist of, or if any person payment of money held for the use of the shall within the United Kingdom transfer or drawer, be and the same are hereby repealed. negotiate any such bill of exchange as afore. 10. The adhesive stamps provided by the said purporting to be drawn in a set, and shall Commissioners of Inland Revenue for denot at the same time transfer or deliver on noting the duty of id. payable on receipts and paper duly stamped as aforesaid, the whole on drasts or orders for the payment of money number of bills which such bill purports the to the bearer or to order on demand respecset to consist of, every such person so offend- tively may lawfully be used for the purpose of ing in any of such cases shall forfeit the sum denoting the like amount of duty either on a. of 1001., and if any person shall take or re- receipt or on such draft or order as aforesaid, ceive in the United Kingdom any such bill as without regard to the special appropriation aforesaid, either in payment or as a security or thereof for the other of such instruments by by purchase or otherwise, without having trans- having its name on the face thereof, anything ferred or delivered to him duly stamped as in any Act or Acts contained to the contrary aforesaid the whole number of bills which notwithstanding. such bill purports the set to consist of, he 11. And whereas an Act was passed in the shall not be entitled to recover on any such 7 & 8 Vict. c. 32, to regulate the issue of bank bill, or to make the same available for any notes; and an Act was passed in the 8 & 9 purpose whatever.

Vict. c. 38, to regulate the issue of bank notes 7. And whereas, under and by virtue of cero in Scotland; and another Act was passed in tain Acts relating to stamp duties, certain the last-mentioned years, c. 37, to regulate dralis or orders for the payment of any sum of the issue of bank notes in Ireland; and in money to the bearer on demand, drawn upon order to prevent evasions of the regulations, any banker or person acting as a banker resid- and provisions of the said respective Acis it is. ing or transacting the business of a banker expedient to define what shall be deemed to be within 15 miles of the place where such drafts bank notes within the meaning thereof respec, or orders are issued, are exempted from ail tively: be it enacted, that all bills, drafts, or stamp duty, and it is expedient io prevent the notes (other than notes of the Bank of Eng, negotiating or circulating of such drafts or land) which shall be issued by any banker or orders unstamped at any place beyond the the agent of any banker for the payment of distance of 15 miles from the place where the money to the bearer on demand, and all bills, same are made payable ; be it enacted, that no drafts, or notes so issued, which shall entitle sach draft or order as aforesaid shall, unless or be intended to entitle the bearer or holder the same be duly stamped as a draft or order, thereof, without endorsement, or without any be remitted or sent to any place beyond the further or other endorsement than may be

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320

New Statutes effecting Alterations in the Law. thereon at the time of the issuing thereof, to are hereby required, upon production to them the payment of any sum of money on demand, of any such conveyance, charter, disposition, whether the same shall be so expressed or not, or contract duly stamped, and of the duplicate in whatever form and by whomsoever such or counterpart thereof stamped for denoting bills, drafts, or notes shall be drawn or made, the amount of duty chargeable upon a duplishall be deemed to be bank notes of the cate or counterpart under the said Act of the banker by whom or by whose agent the same 13 & 14 Vict., to stamp the said duplicate or shall be issued within the meaning of the said counterpart with the particular stamp directed three several Acts last mentioned, and within by the said last-mentioned Act to be impressall the clauses, provisions, and regulations ed upon a duplicate or counterpart for denotthereof respectively.

ing or testifying the payment of the full and 12. All bills, drafts, and notes which by or proper stamp duty on the original deed or under this Act, or the said three several Acts instrument ; and if the said duplicate or counlast mentioned, or any of them respectively, terpart shall be stamped with any ad valorem are declared or deemed to be bank notes, shall stamp duty of greater amount than the amount be subject and liable to the stamp duties, and of stamp duty so chargeable as aforesaid on a composition for stamp duties, imposed by or duplicate or counterpart, the said Commispayable under any Act or Acts in force upon sioners shall allow and repay such excess of or in respect of promissory notes for the pay- stamp duty, and rectify the stamps accordingly, ment of money to the bearer on demand; and and thereupon such duplicate or counterpart all clauses, provisions, regulations, penalties, shall be deemed to be duly stamped. and forfeitures contained in any Act or Acts 16. And where any conveyance, charter, relating to the issuing of such promissory disposition, or contract described in the schenotes, or for securing the said stamp duties dule to this Act shall be made partly in conand composition respectively, or for prevent- sideration of such annual sum as in the said ing or punishing frauds or evasions in relation schedule is mentioned, and partly in considerthereto, shall respectively be deemed to apply ation of a sum of money or stock as mentioned to all such bills, drafts, and notes as aforesaid, under the head or title of “ Conveyance” in and to the stamp duties and composition pay- the schedule to the said Act of the 13 & 14 able upon or in respect thereof, anything in Vict., such conveyance, charter, disposition, this Act, or any other Act or Acts, to the con- or contract shall be chargeable with the ad vatrary notwithstanding.

lorem stamp duties granted by the said Acts 13. And whereas under and by virtue of respectively in respect of each of the said concertain Acts relating to stamp duties, letters siderations; and in any case where any deed by the General Post acknowledging the safe or instrument which shall be chargeable with arrival of any bills of exchange, promissory any ad valorem stamp duty in respect of any notes, or other securities for money are ex- sum of money yearly or in gross or any stock empted from the stamp duty granted and im- or security therein "mentioned shall be made posed on receipts or discharges given for or also for any further or other valuable consider. upon the payment of money : be it enacted, ation, such' deed or instrument shall be chargethat the said exemption shall be and the same able (except where express provision to the is hereby repealed.

contrary is or shall be made in any Act of Par. 14. And whereas under and by virtue of the liament) with such further stamp duty as any laws in force the stamp duty on receipts given separaté deed or instrument made for such for or upon the payment of money to or for the last-mentioned consideration alone would be use of her Majesty, her heirs or successors, is chargeable with, except progressive duty. made payable by the person requiring any such 17. And to prevent fraudandevasion of stamp receipt : be it enacted, that all such receipts as duty in any case where application is made to last mentioned shall be and the same are here- the Commissioners of Inland Revenue to asby exempted from stamp duty.

sess and charge the stamp duty to which any 15. And whereas by an Act passed in the deed or instrument is liable, or to impress on 13 & 14 Vict. c. 97, certain reduced rates of any deed or instrument the particular stamp stamp duty were granted and made payable provided to denote the payment of the full and under the head or title of “ Duplicate or Coun- proper duty on the same or on any other deed terpart” in the schedule thereto annexed : and or instrument, or that any deed or instrument whereas by an Act passed in the 16 & 17 Vict. is not liable to any stamp duty, it shall be lawc. 63, certain stamp duties were granted and ful for the said Commissioners to require such made payable upon conveyances, charters, dis- evidence by affidavit as they may deem necespositions, and contracts, described under the sary in order to show to their satisfaction the head or title of “ Conveyance" in the schedule quantity of words contained in any such to the said last-mentioned Act, but no pro deed or instrument, and whether or not the vision is made for charging the duplicates or consideration, or any definite or certain sum or counterparts of the said conveyances, charters, sums of money, stock, or other valuable matter dispositions, and contracts with the said re- or thing capable of being ascertained and set duced duties, and it is expedient to give such forth, or any other facts, upon the full or prorelief in that respect as hereinafter mentionen: per statement of any of which matters and be it enacted, that it shall be lawful for the things in such deed or instrument the stamp Commissioners of Inland Revenue, and they duty which shall be or which ought to be payNew Statutes effecting Alterations in the Law.

321 able thereon shall in any measure depend, is orfeitures, and disabilities, contained in or imare truly and fully set forth therein; and it posed by the said last-mentioned Act which shall be lawful for the said Commissioners and may have been incurred by reason of any their officers in any case to refuse to impress omission to express or set forth in any such on any such deed or instrument, or any dupli-instrument the full and true purchase or concate or counterpart respectively, the particular sideration-money upon the sale of the property .stamp to denote the payment of the full and thereby conveyed, transferred, assigned, or asproper duty as aforesaid, except on payment of sured, or vested in the purchaser ; and all such the full stamp duty which would be chargeable instruments shall be available in evidence noton such deed or instrument if all or any of such withstanding the full and proper ad valorem matters and things aforesaid had been truly set duties which ought to have been paid in respect forth therein.

of the purchase or consideration-money therein 18. Provided, that no such affidavit shall be expressed for the conveyance, transfer, or asused against any person making the same in signment of any such trade, business, or goodany proceeding whatever, except only in any will shall not have been paid and denoted inquiry as to the stamp duty with which such thereon. deed or instrument is chargeable, and every 20. And whereas it is expedient to reduce such person shall, upon payment of such full the stamp duty now payable on licences to stamp duty as aforesaid, be relieved from any pawnbrokers in Dublin : be it enacted, that the penalty, forfeiture, or disability he may have stamp duty of 15l. now payable on a licence to incurred by reason of the omission to state be taken out yearly for exercising the trade or truly in such deed or instrument any of the business of a pawnbroker within the city of facts, matters, and things aforesaid.

Dublin, or the circular road surrounding the 19. Whereas by an Act passed in the 48 same, shall be reduced to the sum of 71. 108. Geo. 3, c. 149, certain penalties and disabilities 21. All indentures of apprenticeship, bonds, were imposed upon the parties to any deed or contracts, and agreements entered into in the instrument of conveyance of property upon United Kingdom for or relating to the service sale, wherein the full purchase or consideration- in any of her Majesty's colonies or possessions money directly or indirectly paid or secured or abroad of any person as an artificer, clerk, agreed to be paid should not be truly ex- domestic servant, handicraftsman, mechanic, pressed and set forth, and also upon the at- gardener, servant in husbandry, or labourer, torney, solicitor, writer to the signet, or other shall be and the same are hereby exempted person employed in or about the preparing of from all stamp duty. any such deed or instrument: and whereas the 22. And whereas by an Act passed in the sale of a trade or busiuess, or the goodwill / 55 Geo. 3, c. 184, and by the said Act of the thereof, has been erroneously considered by 13 & 14 Vict. respectively, certain stamp duties some persons not to be a sale of property with were imposed upon any schedule, inventory, in the meaning of the Acts imposing ad valorem or catalogue containing the matters and things stamp duties on the conveyance thereof, and in the said Acts respectively mentioned, which the instruments whereby property of that de- should be referred to in or by and be intended scription, or whereby certain messuages, lands, to be used or given in evidence as part of or as or other property wherein or whereupon such material to any instrument charged with stamp trade or business has been carried on, has or duty, but which should be separate and distinct have been in such cases assigned, transferred, therefrom, and not endorsed on or annexed or otherwise conveyed to or become vested in a thereto, and doubts are entertained whether purchaser may not have been stamped with the the said duties extend to certain documents full and proper duties with which the same and writings of a public character hereinafter were by law chargeable, and in some instances mentioned: for the removal of such doubts, the purchase or consideration-money has been be it declared and enacted, that the said lastomitted to be fully and truly expressed and set mentioned stamp duties shall not extend or be forth as required by law in such instruments, deemed to have extended to any public map, by reason whereof the parties to such instru- plan, survey, apportionment, allotment, award, ments, and the attorney, solicitor, writer to the or other parochial or public document or writsignet, or other person employed in or about ing whatsoever made under or in pursuance of the preparing of the same, may have incurred any Act of Parliament, and deposited or kept the penalties, forfeitures, and disabilities in that for reference in any registry, or in any public behalf mentioned in and imposed by the said office, or with the public books, papers, or Act of the 48 Geo. 3, c. 149, and it is ex- writings of any parish, by reason of any such pedient that they should be relieved therefrom, document or writing as aforesaid being referred and that such instruments should be rendered to in or by any deed or instrument whatever, available in evidence : be it enacted, that in provided that such document or writing be not any such case as aforesaid the parties to any endorsed on or annexed to such deed or insuch instrument made and bearing date on or strument. before the 15th day of June, 1854, and every 23. And whereas by the said Act of the 13 & person employed in or about the preparing of 14 Vict. and this Act respectively, certain ad the same, shall be and they are hereby declared valorem stamp duties are granted and imposed to be respectively freed, discharged, and in- upon leases or tacks of any lands, tenements, demnified from and against any penalties, for-hereditaments, or heritable subjects at a yearly

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Veu Statutes efl'ecting Alterations in the Law.". rent, and duubis are entertained, whether the required by law impressed thereon or affixed, said duties extand to any lease or tack for any thereto. term or period less than a year : for the removal of such doubts, be it enacted, that where THE SCHEDULE TO WHICH THIS ACT any lease or tack of any lands, tenements, he. reditaments, or heritable subjects shall be made for any term or period less than a year at a

Inland Bill of Exchange, Duty. rent reserved or payable for the same, such

Draft, or Order for the payJease or tack shall be cargeable with the same

ment to the bearer, or to orad valorem duty as a lease or tack at a yearly

der, at any time otherwise rent of the same amount as the sum so re

than on demand, of any sum served or payable.

of money

£'£ s. d. Vot exceeding

5-0 01 24. And in order to encourage the purchase Exceeding £5 and not exceeding 10–0 0 ? of stamps for drafts, bills, and notes of the se.

10

25-003 veral rates and denominations hereinafter men

25

50-006 tioned, and to facilitate the distribution and

50

75 -009 supply thereof there shall be granted and al

75

100-01 lowed to every person who at one and the same

100

20040 20 time shall produce at the office of the Com- |

200

30040 missioners of Inland Revenue in London or

400-0 4 0 Dublin, paper, to be stamped with such stamps

400

500--05 0 or any of them to the amount of 51. in the

500

750-0 i 6 whole, or shall purchase such siamps or any

750 of them to the like amount at the office of the

1,000-0 10 0

1,000 said Commissioners in London, Edinburgh, or

1,500_0 15 0 1,500

2,000--100 Dublin, or of any distributor or sub-distributor

2,000

3,000-1 10 0 of stamps at any place not within the distance

3,000

4,000 - 2 0 0 of 10 miles from ihe said offices respectively 4,000 and upwards

5 0 the allowance following ; (that is to say), on stamps for denoting any rate of duty not ex

Foreign Bill of Exchange ceeding 1s. on bills of exchange, drafts, or

drawn in, but payable out orders, or promissory notes, an allowance after

of the United Kingdom, the rate of seven and a half per centum on the If drawn singly or otherwise amount of such stamp duties respectively;

than in a set of three or provided that no allowance shall be made on

more, the same duty as on any fraction of a sound ; which said allow

an inland bill of the same ances are in lieu of any allowance payable on

amount and tenor. stamps of the like rates and denominations If drawn in sets of three or under any other Act or Acts in force.

more, for every bill of each 25. And in consideration that such allow- Where the suin payable there

set, ance as aforesaid is by this Act granted on the purchase of stamps of the several rates and de. And where it shall exceed

by shall not exceed

25-001 nominations aforesaid, it shall not be lawful

£25 and not exceed 50_0 0 2 for any person on the sale of

50

75-003 to make any charge for the paper whereon the

75

100-00 same is impressed ; and if ar.y person upon

100 the sale of any stamp denoting any rate of duty

200

300-01 0 not exceeding 1s. for any bill of exchange, draft,

300

400-0 I 4 or order, or promissory note, shall make any

400

500-0 1 8 charge for the paper whereon the same is im

500 pressed, or under any colour or pretence what

750-0 26

750 ever demand or receive a greater price or sum

1,000-0 3 4 than the amount of the stamp duty, he shall

1,000

1,500-05 0 forfeit the sum of 101.

1,500

2,000–068 2,000

3,000-0100 26. Where any person shall be possessed of

3,000

4,000–0 13 4 any stamps readered useless by ihis Act, it

4,000 and upwards shall be lawful for the Commissioners of loland Revenue, on application to them or to United Kingdom, and payable within the

Foreign Bill of Exchange drawn out of the their proper officer in that behalf, at any time United Kingdom, the same duty as on an on or before the 5th day of April, 1855, to inland bill of the same amount and tenor. cancel and make allowance for the same as in the case of spoiled stamps, after deducting the United Kingdom, and payable out of the

Foreign Bill of Exchange drawn out of the discount granted and allowed by law on the United Kingdom, but indorsed or negotiated purchase of stamps of the like description,

within the United Kingdom, the same duty as 27. Every instrument liable to stamp duty on a foreign bill drawn within the United shall be admitted in evidence in any criminal Kingdom, and payable out of the United proceeding, although it may not have the stamp Kingdom.

any

such stamp

200-0 08

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0 15 0

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