Ireland, and also several Acts for the Collection and Management of the said Duties, and to grant new Stamp Duties in lieu thereof, and to make more effectual Regulations for collecting and managing the said Duties; so far as the same shall be respectively applicable, and save as hereinafter is otherwise expressly provided.

III. And be it further enacted, That the Duties by this Act granted and made payable, shall be paid and payable according to the Amount thereof in British Currency, except a Duty of Four Pence in the said Schedule inserted, which shall be paid and payable according to the Amount thereof in Irish Currency.

IV. And be it further enacted, That separate and particular Types, Marks and Stamps shall be kept and used for denoting and marking on Vellum, Parchment or Paper, the several and respective Duties granted by this Act; and that each and every of such Types, Marks and Stamps shall have marked or expressed thereon the Words "Law Fund," exclusive of and besides such other Words, or such Marks, Figures or Devices, as may be deemed necessary for denoting and marking on Vellum, Parchment or Paper, the said several and respective Stamp Duties payable thereon respectively; and that such Types, Marks and Stamps shall be the only true and lawful Types, Marks and Stamps, for the stamping and impressing of all Vellum, Parchment and Paper, to denote the Payment of the Stamp Duties so granted by this Act; and that such Types, Marks and Stamps, shall not be used or deemed to denote any Stamps save those granted by this Act; and that if at any time there shall not be any such Type, Mark or Stamp, denoting precisely any of the Stamp Duties which shall from time to time be so payable, or if it shall for any other Reason be thought fit and expedient so to do, it shall be lawful for the Commissioners of Stamps to direct that Two or more of such Types, Marks or Stamps, the Duties denoted whereby shall in the whole amount to the Stamp Duties so payable respectively, shall be used on the same Piece of Vellum, Parchment or Paper, for denoting such Duties, or, at their Discretion, to cause to be provided new Types, Marks or Stamps, for denoting such Duties, or any of them, and to cause all Vellum, Parchment or Paper chargeable with such Duties, to be stamped or marked with the same; and it shall and may be lawful for the said Commissioners to direct that such Devices, Stamps or Marks shall be used, as may express the Amount of the Duty, either directly in Words and Figures, or in any other Manner whatsoever, whereby the same shall or may be sufficiently denoted, at their Discretion.

V. And be it further enacted, That the Devices, Types, Stamps or Marks, used or to be used for denoting on Vellum, Parchment and Paper, the Payment of any of the Stamp Duties granted by this Act, which shall be payable from time to time, may be discontinued, changed, varied or altered from time to time, and new or other Devices, Types, Stamps or Marks may be used in lieu of the Devices, Types, Stamps or Marks so discontinued, as His Majesty, His Heirs and Successors, or the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, or the Commissioners of Stamps in Ireland for the time being, shall think fit; provided that whenever any of the Devices, Types, Stamps or Marks aforesaid shall be changed, varied or altered,

then

then and in every such case, public Notice of every such Change,
Variation or Alteration shall be given by Advertisement in the
Dublin Gazette, and in some other public Newspaper, a convenient
Time before the Types, Marks or Stamps, on which such new
Devices or Marks shall be made, shall be used.

VI. And be it further enacted, That such Types, Marks or The proper Stamps, having the Words "Law Fund" impressed thereon, to- Stamps degether with such other Words, Figures and Devices as before scribed. mentioned, shall be the only proper Types, Marks and Stamps

for denoting the several Duties granted by this Act; and that all Writings not Vellum, Parchment or Paper, not marked with such Types, Stamps having such or Marks, shall be of no other Effect than if the said Matters Stamps void. respectively had been written or printed on Vellum, Parchment or Paper not marked or stamped, although any other Stamps or Stamp may be impressed thereon, of the Amount by Law required, or of any greater Amount; and all Persons who shall so write or print any such Article, Matter or Thing respectively, on any Paper, Vellum or Parchment having any such improper Stamp or Stamps thereon, shall incur and suffer such Penalty as they would be liable to in case such Article, Matter or Thing respectively, had been written or printed on Paper, Parchment or Vellum not marked or stamped.

Writing on Paper, &c. having improper

Stamps.

Penalty.

Some Part of Writing to cover Stamps,

so that they may not be appli

cable to any other Purpose.

VII. And be it further enacted, That all Matters and Things, in respect whereof any of the said Stamp Duties shall be payable by this Act, shall be written or printed, or written and printed, in such Manner (and if printed or written in part or entirely before being stamped, shall be so stamped) that some Part of the Writing or Printing thereof shall be on the Stamps or Marks which shall be placed on the Vellum or Parchment or Paper thereof, and such Writing or Printing shall from thence be continued in the usual Form of writing, printing or engrossing Deeds or Writings, so that no Blank Space shall be left whereby such Stamps might be made applicable to any other Deed or Instrument whatsoever, upon pain that any Person who shall so write, engross or print or stamp, or cause to be written, engrossed or printed or stamped, any such Writing, Matter or Thing, contrary to the true Intent and Meaning hereof, shall for every such Offence forfeit the Sum of Ten Pounds. Penalty 101. VIII. And be it further enacted, That when any Instrument, Where InstruArticle, Matter or Thing charged with a Duty by this Act, marked ments engrossed with any Type, Device or Mark authorized by this Act, shall have inadvertently, been engrossed or written on Parchment, Vellum or Paper not duly without the stamped with the proper Amount of Duty, and it shall satisfactorily proper Stamp, appear to the said Commissioners of Stamps, upon Oath or Affirm- the Stamp Ofation or otherwise, that the same hath happened either by Ac- fice within Sixty cident or Inadvertency, or from urgent Necessity or unavoidable Days, ComCircumstances, and without any Intention in any Party to defraud missioners may His Majesty, His Heirs or Successors, of the Duty chargeable upon and cause them remit Penalty, such Instruments, then and in every of the said cases, if such In- to be properly ̈ ̈ strument shall, within Sixty Days from the Preparation or first stamped. Execution thereof, be brought to the Stamp Office in the City of Dublin to be stamped, and the Duty chargeable upon such Instrument shall be paid, it shall and may be lawful for such Commissioners, if they shall think proper so to do, to remit any Penalty payable on stamping such Instrument, or any Part thereof, so

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executed

are brought to

Stamps spoiled, from being written upon and not executed or used, &c., may be exchanged for others, Oath being made to certain Particulars and

under the circumstances herein mentioned.

executed without being stamped, and to cause such Instrument to be stamped with the proper Stamp; and every Person concerned in engrossing any such Instrument, or executing the same, shall be thereupon exempt from all Penalties on account thereof.

IX. And be it further enacted, That upon Proof on Oath, or solemn Affirmation (if by a Quaker), made before the said Commissioners, or any of them, or before any inferior Officer by them in that Behalf appointed (and which Oath or Affirmation such Officer is hereby empowered to administer), to the Satisfaction of such Commissioner or Officer, that any Deed or Instrument, Article, Matter or Thing, written or printed upon any stamped Vellum, Parchment or Paper, marked and stamped as required by this Act with the appropriate Stamp for any of the Duties granted by this Act, hath not been executed or signed by any Party or Parties, or that such Vellum, Parchment or Paper hath not been used for any of the Purposes for which the same was or were intended, or that any Form of any Instrument whatever, printed with Blanks to be filled up according to each case, hath by the Death of any Party, Repeal of any Act of Parliament, or other Event or Fatality, become unfit for the Purpose intended, and the Person making such Affidavit or Affirmation hath not, nor hath any other Person on his Account received, and that such Person will not receive any Money or other Consideration for the Stamp thereupon, and that the said Stamp or Stamps is or are really and truly the Property of the Person making such Affidavit, and have or hath been paid for by such Person to the full Amount of the Duty thereon, and that such Person will be a Loser to such Amount unless such Person shall receive other Stamps in lieu thereof; and upon the Person or Persons who should produce such Proof, delivering such stamped Vellum, Parchment or Paper as aforesaid, and delivering at the same Time a like Quantity of Vellum, Parchment or Paper to be stamped, then and in every such case the said Commissioners shall cause the same to be stamped or marked with such appropriate Stamps, to denote the several and respective Duties granted by this Act, which shall be stamped, marked or impressed on the stamped Vellum, Parchment or Paper so then delivered in, or to denote any of the other Duties granted by this Act which may be required, the Persons so requiring the same first paying the Difference of Amount in that Behalf (if any): Provided always, that such stamped Vellum, Parchment or Paper so delivered in, the Time herein shall be brought to the Commissioners of Stamps at the Stamp Office in Dublin, within Six Calendar Months next after such Deed or Instrument shall have been engrossed or written, or such blank Form shall have been rendered unfit for the Purpose intended, if the same shall belong to any Person or Persons resident in Dublin, or within Ten Miles of the Castle of Dublin, or within Twelve Calendar Months if the same respectively shall belong to Persons resident elsewhere: Provided also, that the said Commissioners, or any Officer under their Authority, shall not be required or obliged to impress on any Paper, Parchment or Vellum so brought, any Stamp or Mark which shall then be confined to Paper having the Watermark of the said Stamp Office. X. And be it further enacted, That in case any Person or Court any Persons shall at any time file, or cause to be filed in

Provided such Stamps are brought within

mentioned.

Proviso where Paper has the Watermark of Stamp Office.

Law Proccedings not to be

of

of Law, any Pleading, Affidavit or other Proceeding, Matter or filed without
Thing whatsoever, in respect whereof any Stamp Duty shall be the proper
payable, and there shall not be any Time expressly allowed by Stamps.
Law for stamping the same after the filing thereof, and that such
Pleading, Affidavit, Proceeding, Matter or Thing shall not at the
Time of filing thereof be duly stamped as directed by this Act,
then and in every such case every Person who shall so file the
same, or cause the same to be filed, and also every Officer of such
Court in whose Office the same shall be received, shall for every
such Offence forfeit the Sum of Twenty Pounds.

any

XI. And be it further enacted, That every Officer, who in respect of any Office or Employment is or shall be entitled or intrusted to make, engross or write, or cause to be made, engrossed or written, any Record, Entry, Deed, Writ, Instrument or Writing whatsoever, which shall be chargeable with a Stamp Duty under or by virtue of this Act, or to issue any Process, or to file any Proceedings, or to do any Act in the Execution of his Office, with respect to any Article, Matter or Thing chargeable with any Duty by this Act, in whose Office there shall be any Fraud, Practice or Neglect, by means whereof His Majesty, His Heirs or Successors, may be deprived of any Duty granted by this Act, by Person making, engrossing or writing any such Record, Entry, Deed, Writ, Instrument or Writing, upon Vellum, Parchment or Paper not duly marked or stamped according to Law, or upon Vellum, Parchment or Paper marked or stamped with any counterfeit Mark, Stamp or Impression, or by any Person engrossing or writing any such Record, Deed, Writ, Instrument or other Writing, upon Vellum, Parchment and Paper which shall be marked or stamped for a lower Duty than the Duty which shall be by Law payable for the same, or by the Neglect of any thing required to be done in the Execution of the Duties of his said Office, or by the doing of any thing contrary to the Duties of the same, in relation to any Stamp Duty or Duties, then and in every such case such Officer in whose Office any such Fraud, Practice, or Neglect shall take place, shall for every such Fraud, Practice or Neglect, forfeit the Sum of One hundred Pounds.

Penalty 201.

Officers entrusted to write Records, &c. defrauding the Revenue:

Penalty 1001.
Officers,

Clerks, &c. receiving such Proceedings, or cords, &c. on engrossing Recounterfeited Stamps, deemed to have known

XII. And be it further enacted, That every Officer in whose Office any Pleading, Affidavit, Proceeding, Matter or Thing shall be received, shall, as to the Purposes of this Act, be deemed and taken to have received the same; and that every Clerk, Officer or other Person, who shall make, engross or write, or cause to be made, engrossed or written, any Record, Entry, Deed, Instrument or Writing, upon any Vellum, Parchment or Paper marked or stamped with any Mark, or Stamp, or Impression, which shall be counterfeited to resemble any Type, Mark or Stamp to denote the Payment of any of the Duties under this Act, shall in any Proceeding for the Recovery of the Penalty in that respect aforesaid be deemed and taken to have known such Mark, Stamp or Impression to be counterfeited, unless he shall prove that the same was bought Proviso. at the Stamp Office in Dublin, or at the Office of some Distributor or Sub Distributor of Stamps, or in the Office or Shop of a Person licensed to sell Stamps.

the same.

XIII. And be it further enacted, That when any Person who- Officers to pay soever shall desire to have any Judgment marked or satisfied, or over the Duty any

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:

tries made in the Courts of Justice.

payable on En- any other Entry whatsoever made in or upon any Record, Book or Roll of any Court, in respect of which Entry any Stamp Duty shall be payable under this Act, such Person shall pay to the Officer who shall be by him required to make such Entry, the Amount of such Duty, and such Officer shall afterward pay over such Duty in Manner hereinafter mentioned; and if any such Officer, or any Person in his Office, shall make or suffer to be made any such Entry, without having received the Amount of such Stamp Duty thereon, where such Officer is to receive such Stamp Duty, such Officer shall be responsible for such Stamp Duty, and shall be bound to pay over the same in manner hereinafter provided, in the same Manner in all Respects as if he had actually received such Duty.

Principals

liable for Duties

received by Deputies.

Public Officers

to pay Duties as Orders of Court.

directed under

Court may

grant a Rule for Officer to shew Cause why he should not pay

the same, &c.

and may make Order thereon.

Duplicate Book of Entries of Judgments, &c. to be kept.

XIV. And be it further enacted, That if the Person who shall receive such Stamp Duties on Entries, shall be a Deputy or Clerk acting in the Office of any superior Officer, having Power to appoint such Deputy or Clerk, then and in every such case, if such Deputy or Clerk shall not duly pay over such Stamp Duties respectively, such superior Officer shall be liable to pay the same.

XV. And be it further enacted, That every Officer or other Person, who under or by virtue of any of the Provisions of this Act, or of any other Act or Acts in anywise relating to the Collection or Management of any Stamp Duty or Stamp Duties payable in respect of any Part of the Business of any Court of Justice, shall, either by himself or by any other Person appointed by him, receive from any Person or Persons whomsoever, any Sum or Sums of Money as or for the Amount, or in Part of any such Stamp Duty or Duties, then and in every such case every such Officer so receiving, or who shall be responsible for the same, shall be accountable to His Majesty, His Heirs and Successors, for the same, and the Amount thereof shall be a Debt from such Person to His Majesty, His Heirs and Successors, and recoverable as such; and that in every such case it shall and may be lawful to and for the Court in respect of any Business wherein such Duty shall have been so paid, upon Application to be made for that Purpose, by Affidavit, on Behalf of the Commissioners of Stamps, if the said Commissioners shall think proper to proceed in that manner, to grant a Rule requiring such Officer to shew Cause why he should not forthwith pay, according to Law, the Amount of all such Sums so received and then due by him, and if necessary, why he should not deliver, in such Way as such Court shall direct, an Account on Oath of all such Duties so due, and also to refer the taking of such Account to any Officer of such Court or other Person; and when such Court shall be satisfied as to the Amount of the Sum so due, to make such Order for the Payment thereof, and also of the Costs of so recovering the same, as to such Court shall seem fit. .

XVI. And be it further enacted, That every Officer in the Civil Side of the Court of King's Bench, or in the Court of Common Pleas, or in the Pleas or Common Law Side of the Court of Exchequer, in Ireland, who shall have the Custody of any Book wherein the marking of any Judgments shall be entered, or wherein shall be entered the Satisfaction of any Judgment, shall keep and

1*

have