STAMP-DUTIES. 



fufficient value, <hall be valid ; except in cafes where the 

 (lamps ufed on fuch iiillruments (hall have been fpecially ap- 

 propriated to any other inftrumcnt, by having its name on 

 the face thereof. It is further e/iaded, that the penalty for 

 making, accepting, or paying bills of exchange, &c. with- 

 out being duly (lamped, (hall be the forfeiture of 50/. ; and 

 the penalty of poll-dating bills of exchange, &c. .had be 

 the forfeiture of lOoA The penalty for ilfumg unllamped 

 drafts on banker.., without fpecifying the place where 

 ilTued, or if poil-datcd, is lOo/. The penalty for receiving 

 fuch drafts i^ 20/., and on bankers for paying them, lOO/. 

 It is enacted, that promidory notes to bearer on demand, 

 not exceeding lOo/., may be re-ilTued by the original makers, 

 without further duty ; nor (hall fuch notes be liable to 

 further duty, though re-illued by certain perfons, not 

 ftriaiy the original makers. Notes re-ilFuable under 48 or 

 53 Geo. III. are to continue re-idusble till the end of three 

 years from the date ; the penalty on each fraud in the bufi- 

 nefs being 50/. The penalty on idiiing promilFory notes 

 for the payment of money to the bearer on demand, with 

 printed dates, is 50/. Notes re-ifluable for a limited period 

 are to be cancelled, on payment afterwards ; and notes not 

 re-ilfuable are to be cancelled immediately on payment. 

 The penalty for re-ilTuing notes, &c. contrary to law, and 

 for not cancelling tliera, is 50/. : the penally for taking 

 rotes, &c. re-ilTued contrary to law, is 20/. However, 

 notes and bills of the bank of England are exempted from 

 (lamp-duty ; and any fuch notes may be re-i(i'ued after pay- 

 ment, as often as it fhall be thought fit. The compofition 

 annually payable by the governor and company of the bank 

 of England, for the duties on their bills and notes, is the 

 fum of 3500/. for every million, and after that rate for half 

 a million, but not for a lefs fum than half a million, of the 

 faid averagement or value of their faid notes and bank poll- 

 bills in circulation : but when the governor and company 

 refume their payments in ca(h, a new averagement for the 

 compofition on account of (lamp-duties (hall be fubmitted 

 to parliament. It is alfo enadled, that the bank of Scot- 

 land, and royal bank of Scotland, and Britiih hnen com- 

 pany, may ilfue fmall notes on unllamped paper, accounting 

 for the duties. 



It is further enafted, that re-ilTuable notes are not to be 

 ilTued by bankers or others, without a licence ; which li- 

 cences are fubjeft to certain regulations, fpeciiied in the aft. 

 But no banker (hall take out more than four licences for any 

 number of towns in Scotland. Several towns in England 

 may, in certain cafes, be included in one licence. Perfons 

 applying for licences are to deliver fpecimens of their notes ; 

 and the penalty for ill'uing notes without licence is 100/. 



It is enafted, that promilTory notes made out of Great 

 Britain are not to be negociable, unlefs (lamped ; and the 

 penalty on circulating fuch notes is 20/. for each. 



The duty on iire-infurances is to be coUefted by the com- 

 panies undertaking the fame, who fliall render to the com- 

 mi(rioner3 of (lamps ([uarterly accounts, making up fuch 

 accounts to their own quarter-days. Thefe companies have 

 an allowance for coUefting the duties of 4/. per cent, at the 

 head office in London or Wellminder, and of j/. per cent. 

 elfewhcre. 



The penalty, by this aft, for not proving wills, or taking 

 letters of adrr.iniilration within a given time, viz. fix calen- 

 dar months after the deccafe of any perfou, or two calendar 

 months after the termination of any depending fuit, is a for- 

 feiture of 100/., and 10/. per cent, on the duty. Ecclcfiaf- 

 tical courts are forbidden to grant probates or letters of 

 adminidration, without allidavit of the value of effefts ; and 

 fuch affidavits are to be firce of ilamp-duty, and to be tiaaf- 



mitted to commilfioners of (lamps ; t!ie penalty for negle(S 

 beino- 50/. ProviCion is made for adjufting the ttarap-duty, 

 when it is either too high or too low. The penalty on exe- 

 cutors. Sec. for not paying the full duty on probates, &c. 

 within a given time after difcovery of a deficiency, is loo/., 

 and 10 per cent, on the deficient duty. The commilfioners 

 of damps may give credit for the duty on probates and let- 

 ters of adminidration, in certain circumftances ; and may- 

 extend the credit, if necelTary. A return of duty on pro- 

 bates, &c. is to be made in refpeft of debts, if claimed 

 within three years. 



Articles of ccnfeftionary are exempted from (lamps, un- 

 lefs they be avowedly fold as medicines. The money ac- 

 cruing from all the duties Tifing fr#m this aft is to be paid 

 to the receiver-general, and by him into the exchequer. 



The fchedule belonging to this aft confids of three parts : 

 the ^>Jl containing the duties on admilfions to offices, &c. ; 

 on indruments of conveyance, contraft, obligation, and fe. 

 curity for money ; on deeds in general ; and on other inftru. 

 ments not included under the following heads. The fecond 

 part contains the duties on law proceedings. The third part 

 contains the duties on probates of wills and letters of ad- 

 minidration; on confirmations of tedaments; on inventories 

 to be exhibited in the commifiary courts of Scotland ; on 

 legacies out of real or perfonal, heritable or moveable ellates ; 

 and on fucceffions to perfonal or moveable edates upon in- 

 tedacy. Out of this mafs of matter we fhall content our- 

 felves with felefting thofe articles that are moll common 

 and mod interefting ; referring for thofe of more rare oc- 

 currence, or of lefs general ir.tered, to the aft itfelf. 



Under X.\\e Jirjl part we (hall begin with the duty on the 

 admiffion of any perfon to aft as an advocate in any of the 

 ecclefiadical courts, or in the high court of admiralty, or in 

 any of the courts of judice in Scotland, which is 50/. ; and 

 the fame fum on the admilfion of any perfon to the degree of 

 barriller at law in either of the inns of court in ^England.. 

 On admiffion of any perfon to aft as an attorney, folicitor, 

 or proftor, in any court in England ; or as a fworn clerk, 

 clerk in court, or other clerk or officer in any court in Eng- 

 land, whofe bufinefs and emoluments depend, like thofe of 

 an attorney or folicitor, on his being retained and employed 

 by clients or fuitors, the duty is 25/. Thefe duties are 

 fubjeft to certain regulations, which we fhall not detail. 

 The fame fura is alfo payable on the admiffion of any perfon 

 to aft as a writer to the fignet, or as a folicitor, Sic. in any 

 court in Scotland. For the admiffion of any perfon to aft 

 as a folicitor, &c. in the court of feffion, judiciary, or com- 

 miffion of teinds in Scotland, who diall not have ferved a 

 clerkffiip for five years, to a writer to the fignet, or a foli- 

 citor, under regular articles, which ffiall have paid the 

 damp-duty payable by law, his admiffion (hall be charged 

 with A further duty of 60/. ; and if any perfon be admitted to 

 aft as a procurator or folicitor in the high court of admiralty 

 in Scotland, the commifiary court, or any inferior court in 

 Scotland, without having (erved a five years' clerkfhip or 

 apprenticediip, &c. he (hall be charged with a further duty 

 of 30/. Thefe payments are fubjeft to certain exemptiens. 

 For admifiion of any perfon as a mader in ordinary in chan- 

 cery, or as one of the fix clerks, or one of the curfitors of 

 the court of chancery in England, or as a fworn clerk, &c. 

 in any court in Great Britain, the duty, where the falary, 

 fees, &c. (hall not amount to jo/. a year, is 2/. ; between 

 50/. and 100/., 4/. ; from 100/. to 2C0/., 6/. ; from 200/. to 

 300/., 12/. ; from 3C0A to 500/., 25/. ; from 500/. to 750/., 

 35 A ; from 750/. to 1000/., 50/.; from 1000/. to 1500/., 

 75A ; from 1500A to 2000A, lOoA ; from 2000A to 3000A, 

 ijo/. ; and from 3000/. upwards, 200/. The duty for ad- 



miffioB 



