such Duty or Deficiency, and also with a Stamp for denoting the Payment of a Penalty, in lieu of the Receipt heretofore required by any Act to be written or given for such Penalty; and no such Deed or Instrument shall be pleaded or given in Evidence, or admitted to be good, useful, or available in Law or Equity, until the same shall 5 be duly stamped in manner aforesaid: Provided always, that where it Commission shall appear to the Commissioners of Inland Revenue, upon Oath or ers of Inland otherwise, to their Satisfaction, that any Deed or Instrument hath authorized to not been duly stamped previously to being signed or executed by Revenue remit the Penalty on stamping Deeds, &c. within Twelve thereof. reason of Accident, Mistake, Inadvertency, or urgent Necessity, 10 and without any wilful Design or Intention to defraud Her Majesty, Her Heirs or Successors, of the Duty chargeable in respect thereof, or to evade or delay the Payment of such Duty, then and in any Months after such Case, if such Deed or Instrument shall within Twelve Calendar the signing Months after the first signing or executing of the same by any Per- 15 son be brought to the said Commissioners in order to be stamped, and the Stamp Duty chargeable thereon by Law shall be paid, it shall be lawful for the said Commissioners, if they shall think fit, to remit the whole or any Part of the Penalty payable on stamping such Deed or Instrument, and to cause such Deed or Instrument to be 20 duly stamped, upon Payment of the whole, or, as the Case may be, the Deficiency of the Stamp Duty chargeable thereon by Law, and either with or without any Portion of the said Penalty; and thereupon every such Deed or Instrument shall be as valid and available in the Law as it would have been if it had been duly stamped before 25 the signing or executing of the same: Provided also, that nothing struments for herein contained shall extend or be deemed or construed to extend the stamping of which to any Deed or Instrument for the stamping of which after the after the sign- signing or Execution thereof Provision is specially made by any special Pro- Law now in force, or to any Deed or Instrument the stamping of 30 which after the signing or Execution thereof is expressly prohibited Cases where or restricted by any such Law as aforesaid, or to repeal, alter, or the stamping affect any such Provision, Prohibition, or Restriction. Not to extend to In ing thereof vision is made, or to is by Law prohibited. Commis executed out any Pe. be VII. Provided always, and be it enacted, That it shall be lawful sioners may for the Commissioners of Inland Revenue to order and direct that 35 stamp Instruments Deed or Instrument which shall have been or shall or may any abroad, with- signed or executed by any Party thereto at any Place out of the United Kingdom may be duly stamped, upon Payment of the proper nalty, on Stamp Duty payable thereon, and without Payment of any additional their being brought for Duty or Penalty; provided such Deed or Instrument shall be brought 40 that Purpose to the said Commissioners to be stamped as aforesaid within the Months after Space of Two Calendar Months from the Time when the same shall their Arrival have been received in the United Kingdom, and provided Proof shall in the United be first made to the Satisfaction of the said Commissioners of the Facts aforesaid, and that such Deed or Instrument had not been 45 within Two Kingdom. signed signed or executed by any Party thereto within the United Kingdom when the same was so received as aforesaid. VIII. And whereas by an Act passed in the Ninth Year of the Reign of King George the Fourth, intituled "An Act to repeal the 9 G. 4. c. 27. 5" Allowances made to Stationers on the Purchase of Stamps for s. 4. "Receipts at the Head Office in London, and to grant an Allowance "to Persons purchasing such Stamps to a certain Amount of the "Commissioners of Stamps, or of the Distributors of Stamps in "Great Britain," it is enacted, that if any Person or Persons, upon 10 the Sale of any Stamp or Stamps for a Receipt or Receipts, shall make any Charge to the Purchaser of such Stamp or Stamps for the Paper whereon the same shall be impressed, or shall under any Colour or Pretence whatever demand or receive a greater Price or Sum than the Amount of the Stamp Duty denoted by such Stamp 15 or Stamps, every such Person so offending shall for every such recited Act Offence forfeit and pay the Sum of Ten Pounds: And whereas it is as imposes a expedient to repeal the said last-mentioned Enactment: Be it therefore Penalty on enacted, That from and after the passing of this Act so much of the said last-recited Act as is herein-before set forth shall be and the same 20 is hereby repealed. So much of Vendors of Receipt Stamps charging for the Paper repealed. Terms used Acts. IX. And in order to avoid the frequent Use of divers Terms and Construction Expressions, and to prevent any Misconstruction of the Terms and of certain Expressions used in this or any other Act relating to Stamp Duties, in Stamp be it enacted, That wherever in this Act or in any other such Act as 25 aforesaid, with reference to any Person, Offence, Matter, or Thing, any Word or Words is or are or have been or shall be used importing the Singular Number or the Masculine Gender only, yet such Words shall be understood to include several Persons as well as one Person, Females as well as Males, Bodies Politic or Corporate as well as 30 Individuals, and several Matters or Things as well as one Matter or Thing, unless it be otherwise specially provided, or there be something in the Subject or Context repugnant to such Construction; and that wherever the several Words, Terms, or Expressions following are or shall be used in this Act or in any other such Act as aforesaid, 35 with reference to any Deed or Instrument, they shall be construed respectively in the Manner herein-after directed, (that is to say,) the Word "write" or the Word "written" shall be respectively deemed to mean and include the several Words " engross or engrossed," "print" or print" or "printed," or "partly engross and partly 40 print," or "partly engrossed and partly printed," as well as "write or "written." 99 " 99 X. And be it enacted, That this Act may be amended or repealed Act may be by any Act to be passed in this present Session of Parliament. amended or repealed this 167. SCHE- Session. BARGAIN and SALE (or Lease) for a Year, for vesting the Possession of Where the Purchase or Consideration Money expressed in the £ s. d. 0 10 0 0 15 0 1 0 0 And where the same shall amount to 207. and not amount to 50%. BOND in England or Ireland, and Personal Bond in Scotland, given as a Not exceeding 50l. · BOND in England or Ireland, and Personal Bond in Scotland, given as a Where the total Amount of the Money secured or to be ultimately And where the Money secured or to be ultimately recoverable 1 15 0 1 5 0 100 1 10 0 2 0 0 3 0 0 4 0 0 5 0 0 6 0 0 7 0 0 8 0 0 9 0 0 12 0 0 15 0 0 20 0 0 25 0 0 25 0 0 The same Duty as on a Bond for such limited Sum. SCHEDULE (A.) BOND in England or Ireland, and Personal Bond in Scotland, given as a Heritable BOND in Scotland for any of the Purposes aforesaid. See BOND in England or Ireland, and Personal Bond in Scotland, given as a Security for the Payment of any Sum of Money, or for the Transfer or Re-transfer of any Share in any of the Stocks or Funds before mentioned, which shall be in part secured by a Mortgage or Wadset, or other Instrument or Writing charged with the same Duty as a Mortgage or Wadset, bearing even Date with such Bond; or for the Performance of Covenants contained in such Mortgage or other Instru ment or Writing; or for both those Purposes BOND in England or Ireland, and Personal Bond in Scotland, given as a collateral or auxiliary Security for the Payment of any Annuity upon the original Creation and Sale thereof, where the same shall be granted or conveyed or secured by any other Deed or Instrument liable to and charged with the ad valorem Duty imposed on Conveyances upon the Sale of any Property BOND in England or Ireland, and Personal or Heritable Bond in Scotland,] given as the Security for the Payment of any Annuity (except upon the original Creation and Sale thereof), or of any Sum or Sums of Money at stated Periods (not being Interest for any Principal Sum, nor Rent reserved or payable upon any Lease or Tack), for any definite and certain Term, so that the total Amount of the Money to be paid can be previously ascertained BOND in England or Ireland, and Personal and Heritable Bond in Scot- Where the Annuity or Sum secured shall not amount to 107. per Duty. £ s. d. The same Duty as on a Bond for a Sum of Money equal to the Value of the Stock or Fund secured, according to the average Price thereof on the Day of the Date of the Bond, or on either of the Ten Days preceding. 1 0 0 100 The same Duty as on a Bond of the like Nature for the Payment of a Sum of Money equal to such total Amount. And where the same shall amount to 107. and not amount to 50%. 100 And where the same shall amount to 300l. and not amount to 4007. And where the same shall amount to 2001. and not amount to 3007. And where the same shall amount to 1007. and not amount to 2007. And where the same shall amount to 50l. and not amount to 100%. SCHEDULE (A.) BOND-continued. And where the same shall amount to 400l. and not amount to 5007. And where the same shall amount to 750l. and not amount to And where the same shall amount to 1,000l. and not amount to And where the same shall amount to 1,500l. and not amount to And where the same shall amount to 2,000l. per Annum or upwards And where any such Bond as aforesaid, together with any Sche- CONVEYANCE, whether Grant, Disposition, Lease, Assignment, Transfer, Where the Purchase or Consideration Money therein or thereupon expressed shall not amount to 20% And where the same shall amount to 201. and not amount to 50%. 45 0 0 And where the same shall amount to 5,000l. and not amount to And where the same shall amount to 2,000l. and not amount to சுசு |