A BILL ΤΟ Repeal certain Stamp Duties, and to grant others in lieu thereof; and to amend the Laws relating to the Stamp Duties. [Note. The Words printed in Italics are proposed to be inserted in the Committee.] W 66 HEREAS by an Act passed in the Fifty-fifth Year of Preamble. the Reign of King George the Third, intituled "An 55G.3.c.184. "Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the 5"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 specified and contained in a Schedule to the said Act annexed were granted and made payable in and throughout Great Britain, for 10 and in respect of the several Instruments, Matters, and Things described or mentioned in the said Schedule: And whereas by an Act passed in the Sixth Year of the Reign of Her present Majesty, intituled "An Act to assimilate the Stamp Duties in Great Britain 5 & 6 Vict. "and Ireland, and to make Regulations for collecting and managing 15" the same until the Tenth Day of October One thousand eight "hundred and forty-five," certain of the said Stamp Duties granted by the said first-recited Act, and specified and contained in the Schedule (A.) to this Act annexed, and therein described as Stamp Duties 167. A c. 82. 11 Vict. c. 9. Duties in Great Britain and Ireland, were extended to and made payable in Ireland: And whereas by the said last-recited Act certain other Stamp Duties, also specified and contained in the said last-mentioned Schedule, and therein described as Stamp Duties in Ireland, were, amongst others, granted and made payable in Ireland: 5 And whereas under and by virtue of the said Two several Acts, and 8 Vict. c. 2. also of Two other Acts passed respectively in the Eighth and Eleventh Years of Her Majesty's Reign, for continuing the said lastrecited Act, the said several Stamp Duties specified and contained in the Schedule (A.) to this Act annexed, for and in respect of the 10 several Instruments, Matters, and Things in the said last-mentioned Schedule mentioned and described, are (amongst others) now payable in Great Britain and Ireland and in Ireland respectively, as the same are respectively described in the same Schedule as aforesaid: And whereas it is expedient to repeal the said last-mentioned Stamp 15 Duties, and to substitute in lieu thereof other and more uniform Rates or Scales of Duties for and in respect of similar Instruments, Matters, and Things: Be it therefore enacted by the Queen's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parlia- 20 ment assembled, and by the Authority of the same, That from and after the Fifth Day of July One thousand eight hundred and fifty the several Stamp Duties specified and contained in the Schedule (A.) to this Act annexed, and now payable in Great Britain and Ireland and in Ireland respectively, under or by virtue of the said 25 several Acts herein-before recited or referred to, or any of the said Acts respectively, or any other Act or Acts, for or in respect of the several Instruments, Matters, and Things described or mentioned in the said Schedule (A.), and so much of the said several Acts respectively as is contained in the said Schedule (A.), shall respectively 30 cease and determine, and shall be and the same are hereby repealed, save and except as to so much and such Parts of the said Duties respectively as shall have accrued or been incurred for or in respect of any Deed or Instrument which shall have been signed or executed by any Party thereto or which shall bear Date before or upon the 35 said Fifth Day of July One thousand eight hundred and fifty. Stamp Duties specified in the annexed Schedule (A.)repealed. Stamp Duties spe cified in the annexed Schedule (B.) granted. II. And be it enacted, That from and after the said Fifth Day of July One thousand eight hundred and fifty, in lieu and instead of the said several Duties by this Act repealed, there shall be granted, raised, levied, collected, and paid in and throughout the United Kingdom of 40 Great Britain and Ireland, unto and for the Use of Her Majesty, Her Heirs and Successors, for and in respect of the several Instruments, Matters, and Things described or mentioned in the Schedule (B.) to this Act annexed, or for or in respect of the Vellum, Parch ment, ment, or Paper upon which such Instruments, Matters, and Things respectively shall be written, the several Duties or Sums of Money set down in Figures against the same respectively or otherwise specified and set forth in the said last-mentioned Schedule, and that the said 5 last-mentioned Schedule, and the several Provisions, Regulations, and Directions therein contained with respect to the said Duties, and the Instruments, Matters, and Things charged therewith, shall be deemed and taken to be Part of this Act, and shall be applied, observed, and put in execution accordingly. denominated Duties, and the Commis Revenue. 10 III. And be it enacted, That the said Duties by this Act granted Duties shall be denominated and deemed to be Stamp Duties, and shall be granted to be under the Care and Management of the Commissioners of Inland Stamp Revenue for the Time being; and that all Powers, Provisions, Clauses, to be under Regulations, Directions, and Exemptions, Fines, Forfeitures, Pains, the Care of 15 and Penalties, contained in or imposed by the said recited Act of the sioners of Fifty-fifth Year of the Reign of King George the Third and the Inland Schedule thereto annexed, and in or by any other Act or Acts, relating to any Duties of the same Kind or Description heretofore payable in Great Britain and Ireland respectively, and in force at the Time of 20 the passing of and not repealed by this Act, shall respectively be of full Force and Effect with respect to the Duties by this Act granted, and to the Vellum, Parchment, and Paper, Instruments, Matters, and Things, charged and chargeable therewith, and to the Persons liable hereby to the Payment of the said Duties, so far as the same are or shall be granted. 25 applicable, in all Cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for the raising, levying, collecting, and securing of the said Duties hereby granted, and otherwise in relation thereto, so far as the same shall not be superseded by and shall be consistent with the express Provisions 30 of this Act, as fully and effectually, to all Intents and Purposes, as if the same had been herein repeated and specially enacted, mutatis mutandis, with reference to the said Duties by this Act granted; and the said Schedule annexed to the said Act of the Fifty-fifth Year of the Reign of King George the Third and the said Schedule (B.) to 35 this Act annexed shall be read and construed as One Schedule and as One Act. Powers and Provisions of former Acts to be in force and be put in execution with regard to the Duties C. 21. s. 1. IV. And whereas by an Act passed in the Fourth Year of the 4 & 5 Vict. Reign of Her present Majesty, intituled "An Act for rendering a "Release as effectual for the Conveyance of Freehold Estates as a 40" Lease and Release by the same Parties," it is provided, that every Deed or Instrument taking effect under the said last-mentioned Act in the Manner therein mentioned shall be chargeable with the same Amount of Stamp Duty as any Bargain and Sale or Lease for a Year would 167. c. 106. would have been chargeable with (except progressive Duty) if executed to give Effect to such Deed or Instrument, in addition to the Stamp Duties which such Deed or Instrument shall be chargeable with as a Release or otherwise under any Act or Acts relating to Stamp Duties: And whereas by an Act passed in the Eighth and 5 8 & 9 Vict. Ninth Years of the Reign of Her present Majesty, intituled "An "Act to amend the Law of Real Property," it is enacted, that every Deed which by force only of the said last-mentioned Act shall be effectual as a Grant shall be chargeable with the Stamp Duty with which the same Deed would have been chargeable 10 in case the same had been a Release founded on a Lease or Bargain and Sale for a Year, and also with the same Stamp Duty (exclusive of progressive Duty) with which such Lease or Bargain and Sale for a Year would have been chargeable: And whereas it is expedient to repeal so much of the said Two several Acts last mentioned as imposes 15 upon any Deed or Instrument the said additional Stamp Duty as for a Bargain and Sale or Lease for a Year: Be it therefore enacted, That so much of the said Two several last-mentioned Acts as is hereinbefore recited shall, so far as relates to any Deed or Instrument which shall bear Date after the said Fifth Day of July One thousand eight 20 hundred and fifty, be and the same is hereby repealed. So much of said Two Acts as is recited repealed. All Persons evading Stamp Duties to be liable for the Amount, of Exche V. And be it enacted, That if any Person shall have avoided, neglected, or omitted to pay, or shall at any Time hereafter avoid, neglect, or omit to pay, any Stamp Duty, or any Duty whatever by Law denominated or deemed to be a Stamp Duty, and which shall 25 and the Court have been or shall be payable, or if any Person shall have received or gotten into his Hands, or shall receive or get into his Hands, any quer to enforce PaySum or Sums of Money as and for the Stamp Duty upon or in respect ment thereof. of any Deed, Instrument, or Transaction, or intended Deed, Instrument, or Transaction, or the Duty upon or in respect of any Legacy 30 or Residue or any other such Duty as aforesaid, and shall neglect or omit to appropriate such Sum or Sums of Money to the due Payment of such Duty, or shall otherwise by or under any Means or Pretence whatsoever improperly withhold or detain the same, or if any Person shall write, make, or prepare, or cause or procure to be written, made, 35 or prepared, or to be signed or executed, any Deed or Instrument liable to Stamp Duty, and not duly stamped, every such Person in any and every such Case shall be accountable for the Amount of such Duty or Sum or Sums of Money, and the same shall be a Debt from such Person to Her Majesty, Her Heirs and Successors, and recover- 40 able as such accordingly; and moreover it shall be lawful for the Barons of Her Majesty's Court of Exchequer in England, Scotland, or Ireland respectively, upon Application to be made for that Purpose on behalf of the Commissioners of Inland Revenue, upon such Affidavit Affidavit as to such Court may appear sufficient, to grant a Rule requiring such Person, or his Executor or Administrator, to show Cause why he should not deliver to the said Commissioners an Account upon Oath of all such Duties and Sums of Money as afore5 said, and why the same should not be forthwith paid to the Receiver General of Inland Revenue, or to such Person as the said Commissioners shall appoint or authorize to receive the same; and it shall be lawful for such Court to refer the taking or auditing of any such Account to the proper Officer of such Court, who shall examine any 10 such Person as a Debtor or alleged Debtor to the Crown, on personal Interrogatories, if such Court shall think proper so to do; and it shall be lawful for such Court to make absolute any such Rule as aforesaid in every Case in which the same may appear to such Court to be proper and necessary, and to enforce by Attachment or otherwise the 15 Payment of any such Duties or Sums of Money as on such Proceedings shall appear to such Court to be due, together with the Costs of all such Proceedings. Conditions stamped thereof. VI. And whereas, for securing the due Payment of the Stamp Terms and Duties imposed by Law on Deeds and other Instruments, it is expe- on which 20 dient to alter the Terms and Conditions on which any such Deed or Deeds, &c. Instrument may be stamped after the Execution or signing thereof: may be Be it therefore enacted, That where any Deed or Instrument liable after the by Law to any Stamp Duty shall be written on Vellum, Parchment, signing or Paper, and shall be signed or executed by any Person before such 25 Vellum, Parchment, or Paper shall be duly stamped for denoting the Payment of the said Duty, then and in every such Case there shall be due, answered, and paid to Her Majesty, Her Heirs and Successors, the whole or (as the Case may be) the Deficiency of the Stamp Duty payable upon or in respect of such Deed or Instrument, and 30 there shall also be paid and payable, over and above the said Duty or Deficiency of Duty, by way of Penalty, and in lieu of any former Penalty imposed or made payable by Law in the like Case, the several Sums of Money following, (that is to say,) the Sum of Ten Pounds if the whole Amount of Duty or the Deficiency of Duty to be denoted 35 by the Stamp or Stamps required to be impressed on such Deed or Instrument when the same shall be brought to be stamped shall not exceed the Sum of Ten Pounds, and if the said Duty or Deficiency of Duty shall exceed the Sum of Ten Pounds at the Time aforesaid, then and in such Case a Sum equal to the Amount of the said Duty 40 or Deficiency of the Duty; and the Commissioners of Inland Revenue are hereby required, upon Payment of the said Duty or Deficiency of Duty, and of the said Sum of Ten Pounds, or (as the Case may be) of the Sum equal to the Amount of such Duty or Deficiency as aforesaid, by way of Penalty, to cause such Deed or Instrument to be 45 duly stamped with a Stamp or Stamps for denoting the Payment of such 167. 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