11 E C 



RECARDAINS, in Geography, a town of Portugal, in 

 tlie province of Beira ; 6 miles E. < f Bragan^a Nova. 

 RECCAN. See Aruacan. 



RECCO, a town of the Ligurian republic, near the fea- 

 coail ; 1 1 miles S.E of Genoa. 



, RECEIF, a fort and harbour on the coaft of Brazil. 

 S. lat. 8° lo'. 



RECEIPT, or Receit, in Commerce, an acquittance or 

 difcharge ; or a written acknowledgment of having received 

 a fum of money. 



Where the receipt is on the back of a bill, &c. it is 

 ufually called an endorfcment. 



Among tradefmen the receipt ufually makes the fecond of 

 the three articles of an account ; the receipt contains the 

 monies received ; the two others the cxpence, and the re- 

 turn or balance. 



By the 44 Geo. III. c. 98, the former flamp duties 

 were repealed, and others impofed ; by the 48 Geo. III. 

 c. 149, thefe lail were repealed, and the following were 

 impofed ; viz. _ 



Duty. 

 Receipt or difcharge given for or upon the pay- 

 ment of money 

 Amounting to 2/. and not amouwting to 



ditto 

 ditto 

 ditto 

 ditto 

 ditto 

 500/. or upwards 

 And where any fum of money whatever (hall be ~) 



therein expreffed, or acknowledged to be re- / o 5 o 



ceived in full of all demands 



i' 



And any note, memorandum, or writing whatfoever, given 

 to any perfon for or upon the payment of money whereby 

 any fum of money, debt, or demand, or any part of any 

 debt or demand therein Ipecificd, and amounting to 2/. or 

 upwards, fhall be expreffed or acknowledged to have been 

 paid, fettled, balanced, or otherwife difchargcd or fatisfied, 

 or which fhall import or fignify any iuch acknowledgment, 

 and whether the fame (hall or (hall not be figned with the 

 name of any perfon, (hall be deemed and taken to be a 

 receipt for a fum of money of equal amount with the fum, 

 debt, or demand fo cxprelled or acknowledged to have 

 been paid, fettled, balanced, or otherwife dilcharged, or 

 fatislied, within the intent and meaning of this fchedule, 

 and of the foregoing aft, and (hall be charged with a duty 

 accordingly. 



And any receipt or difcharge, note, memorandum, or 

 writing whatever, given to any perfon for or upon the pay- 

 ment of money, which (hall contain, import, or fignify any 

 general acknowledgment of any debt, account, claim, or 

 demand, debts, accounts, claims, or demands, whereof the 

 amount (hall not be therein fpecified, having been paid, fet- 

 tled, balanced, or otherwife difcharged or fatisfied, or where- 

 by any fum of money therein mentioned (hall be acknow- 

 ledged to be received in full, or in difcharge or fatisfaftion 

 of fuch debt, account, claim, or demand, debts, accounts, 

 claims, or demands, and whether the fame (hall or (hall not 

 be figned with the name of any perfon, (hall be deemed and 

 taken to be a receipt for the fum of 500/. or upwards, 

 within the intent and meaning of this fchedule, and of the 

 foregoing aft, and iliall be charged with the duty of jj. 

 accordingly. 



By 43 Geo. III. c. 126, fuch receipt (hall not be avail- 

 able in law or equity as fuch acknowledgment, or be 

 given in evidence, unlefs duly itamped as aforefaid. 



R i<: c 



And all receipts, difcharges, and acknowledgments of the 

 defcriptioii aforefaid, which (liall be given for or upon pay. 

 meiits made by or with any bills of exchange, drafts, pro- 

 miffory notes, or other fecurities for money, fhall be deemed 

 and taken to be receipts given upon the payment of money 

 within the intent and meaning of this fchedule and of the 

 foregoing aft. 



Exemptlom from the preceding Duties on RcceipU. 

 Receipts exempted from (lamp duty by any aft or aft* 

 of the prefent feflion, relating to the a(i'c(fed taxes. 



Receipts or difcharges given by the trcafurcr of the navy 

 for any money impretted to or received bjr him for the 

 fervice of the navy. 



Receipts or difcharges given by any agent for money 

 impreded to him on account of the pay of the army or 

 ordnance. 



Receipts or difcharges given by any officer, feaman, 

 marine or foldier, or their reprefentatives refpeftivcly, for 

 or on account of any wages, pay, or pcnfion due from the 

 navy-oflice, army pay-office, or ordnance-office. 



Receipts or difcharges given for the confideration money, 

 for the purchafe of any fhare in any of the government or 

 parhamentary (locks or funds, or in the (locks and funds of 

 the governor and company of the bank of England, or of 

 the Ead India company, or South Sea company, and for 

 any dividend paid on any (hare of the faid flocks or funds 

 refpeftivcly. 



Receipts given for money depofited in the bank of Eng- 

 land, or in the bank of Scotland, or royal bank of Scotland, 

 or in the bank of the Britilh linen company in Scotland, or 

 in the hands of any banker or bankers, to be accounted for 

 on demand, provided the fame be not expreffed to be re- 

 ceived of or by the hands of any other than the perfon or 

 perfons to whom the fame is to be accounted for ; but if 

 with interell, fee Promissory Notes. 



Receipts or difcharges written upon promiiTory notes, 

 bills of exchange, drafts or orders for the payment of 

 money duly (lamped according to the laws in force at the 

 date thereof, or upon bills of exchange drawn out of, but 

 payable in Great Britain. 



Receipts or difcharges given upon bills or notes of the 

 governor and company of the bank of England ; letters by 

 the general poll acknowledging the fafe arrival of any bills 

 of exchange, promiflbry notes, or other fecurities for money. 

 Receipts or difcharges indorfed or otherwife written upon, 

 or contained in any bond, mortgage, or other fecurity, in 

 any conveyance, deed, or inftrument whatever, duly llampeJ 

 according to the laws in force at the date thereof, acknow- 

 ledging the receipt of the confideration money therein ex- 

 preffed, or the receipt of any principal money, interefl, or 

 annuity thereby fecured. 



Releafes or difchai-ges for money by deeds duly ftampt 

 according to the laws in force at the date thereof. 



Receipts or difcharges given for drawbacks or bounties 

 upon the exportation of any goods or merchandife from 

 Great Britain. 



Receipts or difcharges for the return of any duties of 

 cuftoms upon certificates of over entry. 



Receipts or acknowledgments of payments indorfed upon 

 any bills, orders, remittance bills, or remittance certificates, 

 drawn by comraifhoneed officers, mailers, and furgeons in 

 the navy, or by any commiflioner or commiffioners of the 

 navy, under the authority of the aft paffed in the 35th 

 year of his majefty's reign, for the nioi'e expeditious pay- 

 ment of the wages and pay of certain officers belonging to 

 the navy. 



3 T 2 Receipts 



