Stamps. 7 Geo. 3, c. 136. The additional 37 Geo. 3, c. 90, may be stamped on parchment, &c. used before Sept. 29, 1797; which shall be brought have not been able to supply the different parts of the kingdom with cient quantities of vellum, parchment, and paper, stamped with the tional duties granted by an act of the present session of Parliament, b the period appointed for the commencement of the said duties, and se persons have necessarily used instruments without such stamps; be it duties imposed by acted, that it shall be lawful for any person or persons who shall have or shall at any time before the 29th day of September, 1797, use any ve m parchment, or paper, on which such additional duty is imposed, and shall be duly stamped in the manner required by the laws in force on immediately before the passing of the said act, to bring or send the to the said head office at any time before the 1st day of November, in that the same may be stamped, as aforesaid, on payment of the addi duty granted by the said act; and it shall be lawful for the said con sioners of stamp duties, or their officers appointed for such purpose, to the same, on payment of the said additional duty only, without any pe and all and every person and persons concerned in engrossing, printi writing any matter or thing on such vellum, parchment, or paper, as said, or in using the same in manner aforesaid, shall be, and is, an hereby indemnified, freed, and discharged from and against all per and forfeitures incurred or to be incurred thereby, before the stampi same in manner aforesaid." to the head office before Nov. 1, on payment of duty. 31 Geo. 3, c. 25, prohibiting commissioners from stamping bills and notes after they are complete, recited. Bills of exchange, &c., made after passing of this act, liable to stamp duty under recited act, if on stamps than the legal Sect. 5. And whereas, by an act passed, &c. (31 Geo. III. c. 25), “¢ stamp duties were imposed on bills of exchange, promissory notes, and respectively, and it was thereby enacted that all vellum, parchment paper, before any bill of exchange, promissory note, or other note, lis any stamp duty by the said act imposed, should be engrossed, print written thereon, should be brought to the head office for stamping vellum, parchment, and paper; and that it should not be lawful commissioners for managing the duties on stamped vellum, parchmen paper, or their officers, to stamp any vellum, parchment, or paper, time after any bill of exchange, promissory note, or other note, draft, or should be written thereon, under any pretence whatsoever;" be it er "that it shall and may be lawful for any person or persons who shall holder or holders of any bill of exchange, promissory note, or other draft, or order, made after the passing of this act, and liable to any duty by virtue of the said recited act, which shall be stamped with a of an equal or su- of a different denomination than is required by the said act, if the sau perior value, be of equal or superior value to the stamp required, to produce the si though on differcause the same to be produced, within the respective times hereinafte ent denominations tioned, to the commissioners appointed to manage the said duties, stamp, may be pro- head office of stamps in Middlesex, or to such officer or officers as t perly stamped, on commissioners, or the major part of them, shall, by writing unde hands, appoint for such purpose; and it shall and may be lawful f commissioners to direct the proper officer or officers, and such of officers is and are hereby required, upon payment of the duty pay such vellum, parchment, or paper, by the said recited act, and such as is hereinafter mentioned, over and above the said duty, to mark of such bill of exchange, promissory note, or other note, draft, or order, w proper mark or stamp, and to give a receipt for the duty and penalty on the back of such bill of exchange, promissory note, or other note or order, so stamped; and every such bill of exchange, promissory! other note, draft, or order, so stamped, shall have and be deemed of! force and validity in the law as if the same had been duly stamped ing to the directions of the said recited act; and all and every pe persons procuring such bill of exchange, promissory note, or other note or order, to be stamped, as directed by this act, shall be, and is, 4 hereby indemnified, freed, and discharged, from and against all pe and forfeitures incurred by reason of such bill of exchange, promissor or other note, draft, or order, not having been duly stamped according directions of the said act." payment of the duty, and a penalty. Penalty to be Sect, 6. "If any such bill of exchange, promissory note, or othe Stamps. 37 Geo. 3, c. 136. draft, or order, shall be produced to the said commissioners before the same shall be payable, according to the tenor and effect thereof, the same shall be stamped on payment of the said duty, and the penalty of 40s.; but, in case such bill of exchange, promissory note, or other note, draft, or order, shall paid on stamping be payable according to the tenor and effect thereof, before the production thereof to the said commissioners for the purpose before mentioned, then the able; 10. aftersame shall not be stamped, unless on payment of the duty, and the sum of wards. 10/. for the said penalty." said bills, 40s., if before bill is pay mand payment of The 43 Geo. III. c. 126, repeals the prior enactments as far as respects the amount of the duties, and imposes new duties, and declares what shall be deemed a receipt in full, and that, if the stamp be improper, the person giving the receipt shall remain liable to pay the proper duty. It is enacted Persons requiring by sect. 5, "that it shall be lawful for any person or persons, or any agent the receipt may or agents of any person or persons, from whom any sum or sums of money provide the shall be due or payable, or claimed to be due or payable, and who shall stamp and dehave paid such sum or sums of money to provide a piece of paper, vellum, duty from party or parchment, duly stamped with the proper duty, and according to the giving receipt, amount of the sum or sums so paid, as aforesaid, or some higher rate of duty who shall pay it, in this act contained, and to demand and require of the person or persons on penalty of 107, entitled to such sum or sums of money, or any agent or agents to whom the same shall have been paid, a receipt, discharge, and acquittance for such sum or sums of money, and also the amount of the duty thereon, as aforesaid; and if any person to whom any sum or sums of money shall have been paid, as aforesaid, shall refuse to give such receipt, discharge, and acquittance, upon demand thereof, or pay the amount thereof, as aforesaid, every such person shall forfeit and pay for every such offence the sum of 10/., to be recovered as any penalty may be recovered under the said recited acts." And see 35 Geo. III. c. 55, s. 8, 9, ante, 783. Sect. 6. "No receipt, discharge, or acquittance, aforesaid, liable to the No receipt to be duties by this act granted, or any of them, shall be pleaded or given in given in evidence, evidence in any court, or admitted in any court to be good, useful, or avail- unless stamped. able in law or equity, unless the vellum, parchment, or paper on which such receipt, discharge, or acquittance shall be engrossed, printed, written, or made, shall be stamped or marked with a lawful stamp or mark, to denote the rate of duty, as by this act is directed, or some higher rate of duty in this act contained." By the 43 Geo. III. c. 127, s. 5, after reciting, "that by an act passed in 43 Geo. 3, c. 127, the thirty-seventh year of the reign of his present majesty, intituled, An recites 37 Geo. 3, Act to enable the Commissioners of Stamp Duties to stamp Deeds and other c. 136, s. 3. Instruments, Bills of Exchange, Promissory and other Notes in the cases therein mentioned, for it is amongst other things enacted, that it shall be lawful, the said commissioners or their officer, upon payment of the duty and a penalty of 51. in the said act mentioned, to stamp any vellum, parchment, or paper, whereupon any instrument, matter, or thing (except bills of exchange, promissory notes, or other notes, drafts, or orders) shall have been, or shall be engrossed, printed, or written, liable in respect thereof, to be stamped with a stamp or stamps of a particular denomination or value, and whereon there is or shall be impressed any stamp or stamps of a different denomination, but of an equal or greater value, in certain cases therein mentioned: and whereas it is expedient to permit the same to be done with- Instruments, &c. out payment of the said penalty,' it is enacted, " that it shall be lawful for having an improthe said commissioners or their officer as aforesaid, from and after the per stamp of an passing of this act, to stamp or cause to be stamped any such vellum, parchment, or paper (except as aforesaid), in any of the cases herein before mentioned, without payment of the said penalty of 57. required by the said penalty. recited act; and every instrument, matter, or thing so stamped shall have and be deemed of the like force and validity as if the said penalty of 5l. had been paid, pursuant to the direction of the said act." equal or greater value, may be restamped without Sect. 6. Every instrument, matter, or thing, although stamped, or im- Instruments with pressed with any stamp of greater value than the stamp required by law, stamp of greater shall be valid and effectual, provided such stamp shall be of the denomina- value than requi site, valid. Stamps. 44 Geo. 3, c. 98. Where instruments (except bills, &c.) have, without frauduient intention, been written on improper stamps, tion required by law for such instrument, matter, or thing, any statute, law, By the 44 Geo. III. c. 98, s. 24," in any case where it shall appear to the commissioners of his majesty's stamp duties, upon oath or affirmation, to be made before any one or more of the said commissioners (which oath or affirmation he or they is or are hereby authorized to administer), or otherwise to their satisfaction, that any instrument, matter, or thing whatsoever, (except bills of exchange, promissory notes, or other notes, drafts, orders, or receipts) the commissioners required by law to be engrossed, printed, or written on stamped vellum, may remi: the parchment, or paper, hath been engrossed, printed, or written on vellum, penalty, if brought parchment, or paper not duly stamped with a stamp of the value by this act to be duly stamped required, either by accident or inadvertency, or from urgent necessity, or within twelve months after execution. unavoidable circumstances, and without any wilful delay or intention in any party or parties thereto to evade the duties by this act imposed, or to defraud his majesty thereof, and such instrument, matter, or thing shall be brought to the said commissioners to be stamped within twelve months after the making or execution thereof, it shall be lawful for such commissioners of his majesty's stamp duties to remit the penalty payable on stamping such instrament, matter, or thing, or any part thereof, as they shall deem expedient, and every person concerned in engrossing, printing, or writing any such instrument, matter, or thing, or in making or executing the same, shall be and he or she is hereby freed, discharged, and indemnified from all further penalties or forfeitures than such penalties or forfeitures, or such parts thereof, as shall not be remitted by order of the said commissioners of his majesty's stamp duties provided always, that nothing herein contained shall extend, or be construed to extend, to prevent the said commissioners from stamping any receipts allowed to be stamped, after the same shall have been written and signed under such and the like circumstances, restrictions, and regula tions as such receipts may now be stamped: provided also, that it shall be lawful for the said commissioners, and they are hereby authorized, to make repealed) may be all such payments and allowances as are by any act or acts now in force, in relation to the duties on vellum, parchment, or paper, or any of those here tofore directed to be made, paid, and allowed by the said commissioners, and are not by this act, or the schedule hereto annexed, varied, altered, or expressly repealed; any thing in this act contained to the contrary notwithstanding." Receipts may be stamped as now allowed. And all former allowances (not made. Stamp on appraisements. Duty on licences to appraisers, Gs. Persons appraising to be deemed By the 46 Geo. III. c. 43, "there shall be paid throughout Great Britain, unto and for the use of his majesty, his heirs, and successors, for and upon every skin or piece of vellum or parchment, or sheet or piece of paper upon which any valuation or appraisement, or the amount of any valuation of appraisement of any estate, property, or effects, real or personal, or of any interest in possession or reversion, remainder or contingency, in any estate or property real or personal, shall be written or set down in figures, where the amount of such valuation or appraisement shall not exceed 50%, a stamp duty of 2s. 6d.; and where the same shall exceed 50%. and not exceed 100%, a stamp duty of 5s.; and where the same shall exceed 1007, and not exceed 2004., a stamp duty of 10s.; and where the same shall exceed 2007. and not exceed 500l., a stamp duty of 15s.; and where the same shall exceed 5004, a stamp duty of 20s.; and upon every piece of vellum or parchment, or sheet or piece of paper, whereon any licence of any appraiser shall be written or printed, a stamp duty of 6s." Sect. 2. The said duties shall be under the management of the commissioners of stamps. Sect. 3. The powers of former acts relating to stamp duties are extended to this act. Sect. 4. "That every person who shall value or appraise any estate or proproperty for hire perty, real or personal, or any interest in possession or reversion, remainder or contingency in any estate or property, real or personal, or any goods, merchandize, or effects, of whatsoever kind or description the same may be, for or in expectation of any hire, gain, fee, or reward, or valuable consideration appraisers to be therefore paid him, shall be deemed and taken to be an appraiser within the provisions of this act, to all intents and purposes." such Stamps. 46 Geo. 3, c. 43. take out annual licences from 5th Sect. 5. "That no person shall exercise the calling or occupation of an appraiser, or act as such within the intent and meaning of this act, without Appraisers shall taking out a licence in manner hereinafter mentioned; and every licence shall state the true name and place of abode of the person taking out July, to be granted the same, and it shall be lawful for any two or more of his majesty's com- by commissioners missioners appointed for managing the duties arising by stamps on vellum, of stamps, &c. parchment, and paper, or for any person duly authorized by such commissioners, or the major part of them, to grant such licences, and every such licence issued between the 5th day of July and the 5th day of August in any year shall bear date on the 6th day of July; and every such licence, issued at any other time, shall bear date the day on which the same shall be issued; and every such licence shall continue in force from the day of the date thereof until the 5th day of July then next following." Sect. 6. "That no person shall appraise or value any estate or property or Penalty on unlieffects, real or personal, or any interest in possession or reversion, remainder censed persons or expectancy, in any estate or property, real or personal, for or in expecta- appraising. tion of hire or reward, without being so licensed as aforesaid, on pain of forfeiting for every such offence the sum of 501." Sect. 7. "That all persons who shall be duly licensed according to law to Auctioneers duly act as auctioneers shall and may act as appraisers, without taking out any licensed may act other licence in pursuance of this act, any thing in this act contained to the as appraisers, contrary notwithstanding." 66 without licence. duly stamped. Sect. 8. That every appraiser shall write or set down in words or figures Appraisers shall every valuation or appraisement made by him or any person for him, and the write appraisefull amount thereof, and within fourteen days after the making thereof ment on paper deliver the same to his employer, so written or set down upon vellum, parchment, or paper, duly stamped according to the provisions of this act, on pain of forfeiting for any neglect therein, or for delivering any valuation or appraisement, or the amount of any valuation or appraisement, on any vellum, parchment, or paper, not duly stamped as aforesaid, the sum of 501." ments unless duly stamped. Sect. 9. "That no person who shall employ any appraiser to make any Persons shall not appraisement or valuation as aforesaid, shall receive, or take or pay, or make receive appraiseany compensation for the making of any such appraisement or valuation as aforesaid, unless the same shall be written or set down in words or figures upon vellum, parchment, or paper duly stamped according to the provisions of this act, on pain of forfeiting for every such offence the sum of 201.” Sect. 10. "That nothing in this act contained shall extend or be construed Appraisements to require any stamp upon any piece of vellum, parchment, or paper whereon extending to more shall be written or set down any valuation or appraisement extending to than one piece of more than one piece of vellum, parchment, or paper, other than and except the piece upon which the aggregate amount of the value of the articles contained in such valuation or appraisement shall be written or set down." one stamp. Sect. 11. "That nothing herein contained shall extend to charge with any Exemption for stamp duty any vellum, parchment, or paper upon which any valuation or appraisements appraisement made in pursuance of any order of any court of admiralty, vice- under order of admiralty, or any court of appeal from any sentence, adjudication, or judg- admiralty. ment of such court, shall be written or set down." Sect. 12. The duties are to be carried to the consolidated fund. Sect. 13. Separate accounts of duties shall be kept and annually laid before Parliament, and the amount applied to the charge of any loan of this session. chase-money or By the 48 Geo. III. c. 149, s. 22, "in all cases of the sale of any lands, 48 Geo. 3. c. 149. tenements, rents, annuities, or other property, real or personal, heritable or On sale of any moveable, or of any right, title, interest, or claim, into, out of, or upon any property, real or lands, tenements, rents, annuities, or other property where a duty is imposed personal, the puron the conveyance thereof, in the schedule hereunto annexed, in proportion consideration shall to the amount of the purchase or consideration money therein or thereupon be fully and truly expressed, the full purchase or consideration money, which shall be directly set forth in the or indirectly paid or secured, or agreed to be paid or the same, shall be conveyance, &c. ⚫ Sic. Stamps. 44 Geo. 3, c. 119. Penalty on pur. chasers and sellers for default in set ting forth consideration, quintuple duty. truly expressed and set forth in words at length, in or upon the principal or only deed or instrument, whereby the land or other thing sold shall be granted, assigned, transferred, released, renounced, or otherwise conveyed to, or veste d in the purchaser or purchasers, or any other pesson or persons by his, her, of their direction; and also where upon the sale of any annuity, easement, servitude, or other right not before in existence, the same shall not be created by actual grant or conveyance, but shall only be secured by bond, warrant of attorney, covenant, contract, or other security, the full purchase or consideration money which shall be directly or indirectly paid or secured, er agreed to be paid for the same, shall be truly expressed and set forth is words at length, in or upon the bond or other instrument or instruments by which the same shall be secured; and if, in any of the said cases, the fil purchase or consideration money shall not be truly expressed and set forth in the manner hereby directed, the purchaser or purchasers and also the seller or sellers shall forfeit the sum of 501., and shall also be charged and charge able with, and be holden liable to the payment of five times the amount of the excess of duty which would have been payable for such deed, bond, or other instrument as aforesaid in respect of the full purchase or considerati money, in case the same had been truly expressed and set forth in or upɔa the same, pursuant to the directions of this act, and the schedule hereurt annexed, beyond the amount of the duty actually paid for the same; which quintuple duty shall be deemed and taken to be a debt to his majesty, bis heirs, and successors, of the party or parties respectively hereby made lide to pay the same, and shall and may be sued for and recovered according}" Sect. 23. "If any or either of the parties hereby made liable to the parment of such penalty and quintuple duty, as aforesaid, shall give informa informing against tion to the commissioners of stamps, whereby such penalty or quintuple duty or any part thereof shall be recovered from any other party or parties liable thereto, the party or parties giving the information shall not only be inden nified and discharged of such his, her, or their liability, but shall also be rewarded by the commissioners of stamps out of the penalty or quintuple duty so recovered, to such extent as the said commissioners, or the mat part of them, shall think proper, but not exceeding one-half of what shall be so recovered; and where any other person shall give information whereby any such penalty or quintuple duty shall be recovered, he or she shall be rewarded in the like manner." Parties liable to such penalties others, shall be indemnified and rewarded. Where the consi deration shall not be truly set forth, purchaser may recover back so much thereof as Sect. 24. "Where the full purchase or consideration money shall not be truly expressed and set forth, in the manner hereby directed, it shall be lawful for the purchaser or purchasers, or any of them, or his, her, or their executors or administrators, to recover back from the seller or sellers, or bis, her, or their executors or administrators, so much and such part of the par shall not be stated. chase or consideration money as shall not be expressed and set forth as afore said, or the whole thereof, if no part of the same shall be so expressed and set forth, either in an action for money had and received for the use of the party or parties suing for the same, or by action of debt, bill, plaint, information in any of his majesty's courts of record at Westminster, where no essoin, protection, wager of law, or more than one imparlance shall be allowed, or by ordinary action or summary complaint in the court of session, or in the sheriff or steward court of the shire or stewarty where the person persons sued or complained of shall reside in Scotland, as the case may require, together with double costs of suit." Penalties on attorneys, &c., for not inserting the in any convey Sect. 25. "If any attorney, solicitor, writer to the signet, or other pers who shall be employed in or about the preparing of any such deed, bond, et other instrument in or upon which the full purchase or consideration money true consideration is hereby required to be truly expressed and set forth as aforesaid, or who shall be employed for any of the parties thereto, in anywise, about or relating to the transaction therein mentioned, shall knowingly and wilfully insert set forth, or cause to be inserted or set forth, in or upon any such deed, bend, or other instrument, any other than the full and true purchase or consider tion money directly or indirectly paid or secured, or agreed to be paid for the sair e, or shall in anywise aid or assist in the doing thereof respectively ance, &c., 5007. and incapacity. |