RECEIPT. 



Receipts or acknowledgments of pa)-ments indorfed upon 

 any bills drawn purluant to any former aft o' afts of par- 

 liament, by the commillioners of the navy, or by the com- 

 mifTioners for viftualling the navy, or by the commiffioncrs 

 for managing the tranfport fervice, and taking care of fick 

 an 1 wounded feamcn, upon and payable by the treafurer 

 of the navy. 



If any perfon (hall write or fign any receipt liable to any 

 Itamp duty, without being liril duly itamped as aforefaid ; 

 or with a (lamp of a lower value than is herein direfted : he 

 fli;ill forfeit lol. if the fum paid or exprclTed therein (hall not 

 amount to lool. ; and 20/. if the fum amount to 100/. or 

 upwards. 31 Geo. III. c. 27. f. 17. 35 Geo. III. c. 55. 



f- 8. 



Every perfon who (hall give any receipt or writing ac- 

 knowledging the payment ofmoney, in which a lefs fum (liall 

 be exprelTed than the fum aftually paid or received, or 

 ■who fhall feparate or divide the fum aftually paid or re- 

 ceived into divers fums, or ftiall write oft any part of any 

 debt, or demand, or be guilty of or concerned in any con- 

 trivance with intent to defraud his majeily, (liall forfeit 5c/. 

 35 Geo. III. c. 55. f. 9. 



And the perfons, or their agent, from whom any fum fhall 

 be due or payable, and who (ball have paid fuch fum, may 

 provide a (lamp with the proper duty, or of fome higher rate 

 of duty than required, and demand of the perfon entitled to 

 fuch fum, or any agent to whom the fame (hall have been 

 paid, a receipt for fuch fum, and alfo the amount of the 

 duty thereon as aforefaid ; and if fuch perfon refufe to 

 give fuch receipt upon demand thereof, or to pay the 

 amount thereof, every fuch perfon (hall forfeit for each 

 offence 10/. 43 Geo. III. c. 126. f. 5. 



Stamps denoting the duties under former afts may be ufed, 

 provided they be applied to receipts of the like amount as 

 required by this aft. f. 8. 



And all vellum, parchment, and paper liable to any flamp 

 duty as aforefaid, fhall be flamped before the fame be 

 written or printed upon ; or may be brought to the faid 

 commiflioners or their officers to be (lamped within 14 days 

 after fuch receipts fliall be given or bear date, and fhall be 

 ftamped on payment of 5/. over and above the duty ; and 

 if brought after 14 days within one calendar month, oh 

 payment of 10/. over and above the duty. ^I Geo. III. 

 c. 25. f. 19, 20. 35 Geo. III. c. 55. f. 10, II. 



All penalties by tliis aft incurred may be fued for in the 

 courts at Weftminfler ; or any neighbouring juilice may 

 hear and determine any offence which fubjefts the offender 

 t» any pecuniary penalty ; who may, on complaint made 

 within three calendar months, fummon the party accufed, 

 and the witnefles, and examine into tlie matter of faft ; and 

 on confeffion, or the oath of one witnefs, may give judgment 

 therein, and levy fuch penalty by didrefs on the goods of 

 the offender, which, if not redeemed within fix days, may 

 be fold ; and fuch penalty (hall be diltributed half to the 

 king, and half to the informer ; and for want of fufficient 

 diftrefs, the offender (hall be committed to prifon for 

 three calendar months, unlefs fuch penalty (hall be fooner 

 paid. 31 Geo. III. c. 25. f. 24, 25. 35 Geo. III. c. 5^. 

 f. 12, 13. 



If any perlon (hall find himfelf aggrieved by the judg- 

 ment of fuch juilice, he may, upon giving fecurity to the 

 amount of fuch penalty and coils, appeal to the next fef- 

 fions, which (liall happen 14 days next after (uch convi6tion, 

 on giving reafonable notice ; and in cafe fuch judgment 

 be alfirmed, they may award the perfon appealing fuch coils 

 as to them (hall feem meet. Id. 



Provided, neverthelefs, that fuch juilice may, where he 



(hall fee caufe, mitigate any fuch penalty, fo as not to reduce 

 the fame to Icfs than one moiety thereof over and above the 

 cods. 31 Geo. III. c. 25. f. 26. 35 Geo. III. c. 55. 



WitnelTc? not appearing, having been duly fummoned, 

 without reafonable caufe to be allowed by fuch judice, or 

 refufing to give evidence, fhall forfeit /^os. to be recovered 

 in like manner. 31 Geo. III. c. 25. f. 27. 35 Geo. III. 

 c. 5J. f. 15. 



Perfons counterfeiting or forging any (lamp hereby di- 

 refted to be made ufe of fhall be guilty of felony without 

 benefit of clergy. 31 Geo. III. c. 25. f. 29. 35 Geo. III. 

 c. 55. f. 17. 43 Geo. III. c. 126. f. 1 1. 



All powers given by any former aft relating to the (lamp 

 duties (hall extend to this aft. 31 Geo. III. c. 25. f. 30. 

 35 Geo. III. c. s^. f. 18. 43 Geo. III. c. 126. f. 12. 



Perfons fued or prolecuted on account of any thing 

 done in purfuance of this aft may plead the general ili'ue 

 and give the fpecial matter in evidence ; and if a verdift 

 be for the defendant, or the plaintiff be nonfuited, treble 

 damages fliall be awarded againil fuch plaintiff, f. i j. 



By the 44 Geo. III. c. 98, the former duties on legacies 

 under the (jare of the commiflioners for (lamp duties were 

 repealed, and new duties were impofcd. By the 45 Geo. III. 

 c. 28, additional duties were impofed, and by the 

 48 Geo. III. c. 149, the following were impofed (being 

 by f. 3. of this laft aft placed under the provifions of 

 former afts relating to fuch duties,) and thofe impofed by 

 former afts were repealed. 



Schedule, Part III. 

 Legacies and fuccejfton to perfonal or moveable e/late upon 



tntejlacy. 

 I. Where the tejlator, tejlatrix, or hitejlnle, died before or upon 

 the ph of April 1 805. 



For every legacy, fpecific or pecuniary, or of any other 

 defcription, of the amount or value of 20/. or upwards, 

 given by any will or tedamentary indrument of any perfon 

 who died before or upon the 5th day of April 1805, out 

 of his or her perfonal or moveable edate, and which fhall 

 be paid, dehvered, retained, fatisfied, or difcharged, after 

 the loth of Oftober 1808. 



Alfo for the clear refidue (when devolving to one perfon'', 

 and for every (hare of the clear refidue (when devolving to 

 two or more perfons), of the perfonal or moveable eilate 

 of any perfon who died before or upon the 5th of April 

 1805 (after dedufting debts, funeral expences, legacies, 

 and other charges fird payable thereout], whether the 

 title to fuch refidue, or any fhare thereof, fhall accrue by 

 virtue of any tedamentary difpofition, or upon a partial or 

 total intedacy ; where fuch refidue, or fhare of fuch refidue, 

 fliall be of the amount or value of 20/. or upwards, and 

 where the fame fhall be paid, delivered, retained, fatisfied, 

 or difcharged, after the i©th of Oftober 1808. 



Where any fuch legacy, or refidue, or fhare of 

 fuch refidue, fhall have been given, or devolved, £ s. d. 

 to or for the benefit of a brother or fider of the 

 deceafed, or any defcendant of a brother or fider 

 of the deceafed ; a duty at and after the rate of 

 2/. lOJ-. per cent, on the amount of the value 

 thereof - - - - - - -2100 



Where to or for the benefit of a brother or 

 fitter of the father or mother of the deceafed ; or 

 any defcendant of a brother or fider of the father 

 or mother of the deceafed ; a duty at and after 

 the rate of 4/. per cent, on the amount or value 

 thereof - - - - - - -400 



Where 



