BE it enacted by the King's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled and by the authority of the same, as follows :
Distribution of gratuities without probate in certain cases.                                                  1. Where the Treasury has decided to grant a gratuity to the legal personal representatives of a deceased civil servant under section two or section three of the Superannuation Act, 1909 , probate or other proof of the title of the personal representatives of the deceased may be dispensed with and the gratuity paid or distributed in manner provided by section eight of the Superannuation Act, 1887 , and that section shall apply accordingly as if such gratuity as aforesaid were a sum due to the deceased at the time of his death in respect of superannuation allowance.

9 Edw. 7. c. 10.
50 & 51 Vict. c. 67.
Amendment of s. 2 (1) of Act of 1909.                                                                         2. The amount of the gratuity which may be granted under subsection (1) of section two of the Superannuation Act, 1909 , to the legal personal representatives of a civil servant who dies whilst still employed in the service shall be either the amount specified in that subsection or an amount equal to the amount of the additional allowance which the Treasury might have granted to him if he had retired from the civil service on the ground of ill-health at the date of his death, whichever may be the greater.

Amendment to s. 4 of Act of 1887.                                                                             3. If any person dies while in his employment, being a person to whom a gratuity might have been granted under section four of the Superannuation Act, 1887 , if at the time of his death he had retired from such employment because of infirmity of mind or body, the Treasury may, if they think fit, grant to his dependants such compassionate gratuity as they might have granted to the deceased person had he so retired.

Power to grant superannuation allowances to civil servants transferred to other employment in certain cases.  4.—(1) If a civil servant has been before the passing of this Act or is thereafter transferred, with the consent of the head officer of his department, to employment which is approved employment within the meaning of this section, it shall be lawful, upon his retirement from that employment under conditions which would have entitled him to any superannuation allowance, additional allowance, or gratuity had he continued to be employed as a civil servant, for the Treasury, if the head officer of the department in which he was serving at the time of transfer makes a recommendation to that effect, to grant to him, out of moneys provided by Parliament, such superannuation allowance, additional allowance, or gratuity as might have been granted to him if, at the date of transfer, he had retired from the Civil Service on the ground of ill-health.

55 & 56 Vict. c. 46.
22 Vict. c. 62.
(2) For the purposes of this section “approved employment” means employment, whether within or without His Majesty's Dominions (not being employment in a public office within the meaning of the Superannuation Act, 1892 , service in which qualifies for the grant of a superannuation allowance), which is recognised by the head officer of the department in which the civil servant was serving at the time of transfer, and by the Treasury, as being employment to which it is expedient that the provisions of this section should apply.
(3) Section twelve of the Superannuation Act, 1859 , is hereby repealed, but nothing in this repeal shall affect the rights of any officer who, before the passing of this Act, has been transferred from employment entitling him to a superannuation allowance to public employment under the Crown not so entitling him nor shall this repeal affect the said section as applied by any other enactment.

Repeal of s. 4 of the Act of 1859 and s. 3 of the Act of 1884 as to added years.                              5. Section four of the Superannuation Act, 1859 , and section 3 of the Superannuation Act, 1884 (which relate to superannuation allowances of persons holding professional and other special offices), are hereby repealed, but nothing in this repeal shall affect the rights of any person who, before the date of the passing of this Act, has been appointed to an office to which an order, warrant, or minute of the Treasury, issued under either of the said sections, applied.

47 & 48 Vict. c. 57.
Repeal of s. 7(2) of the Act of 1887.                                                                         6. Subsection (2) of section seven of the Superannuation Act 1887 (which provides for the reduction of the pension, superannuation, and other allowance payable to a person when that person is or becomes lunatic towards whose maintenance contibution is made out of moneys provided by Parliament), is hereby repealed.

Short title.                                                                                7. This Act may be cited as the Superannuation Act, 1914; and the Superannuation Acts, 1834 to 1909, and this Act may be cited together as the Superannuation Acts, 1834 to 1914.


Be it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:
Conditional discharge of criminal lunatics.                    1.—(1.) The Lord Lieutenant may, in addition to his power of absolute discharge, also discharge any criminal lunatic conditionally, that is to say, on such conditions as to the duration of such discharge and otherwise as the Lord Lieutenant may think fit.

(2.) Where a criminal lunatic has been conditionally discharged under this section, a report of his condition shall be made to the Lord Lieutenant by such person, at such times and containing such particulars as may be required by the warrant of discharge or as may from time to time be required by the Lord Lieutenant.
(3.) Where a criminal lunatic has been conditionally discharged under this section, if any of the conditions of such discharge appear to the Lord Lieutenant to have been broken, or if the conditional discharge is revoked, the Lord Lieutenant may by warrant direct him to be taken into custody and conveyed either to the central asylum for criminal lunatics or to the asylum in which he was detained previous to such conditional discharge; and he may thereupon be so taken and conveyed in like manner as if he had escaped from such asylum, and shall be received and detained therein as if he had been removed thereto in pursuance of the provisions of the Act under which he was so previously detained.

Application to Ireland of 53 & 54 Vict. c. 5.ss. 322 and 324.  2.—(1.) Sections three hundred and twenty-two (which relates to ill-treatment of lunatics) and three hundred and twenty-four (which relates to abuse of female lunatics) of the Lunacy Act, 1890, shall apply to Ireland, and the said section three hundred and twenty-two as so applied shall extend to striking, and shall include any person employed in the care of a single patient or of a lunatic in a workhouse, and accordingly in that section as so applied there shall be inserted, after the word “otherwise,” the words “or any person employed in the care of a single patient or of a lunatic in a workhouse, strikes.”

(2.) Penalties under the said section three hundred and twenty-two as applied to Ireland may be recovered under the Summary Jurisdiction (Ireland) Acts.

Provision as to expenses of criminal and dangerous lunatics.   3.—(1.) Subject as in this section mentioned, all expenses incurred in relation to a criminal lunatic confined in a district lunatic asylum, and all expenses of removing any such lunatic from a prison or the central asylum for criminal lunatics to a district lunatic asylum, shall be defrayed out of moneys provided by Parliament, and such first-mentioned expenses shall be calculated in accordance with regulations to be made by the Lord Lieutenant with the approval of the Treasury.

38 & 39 Vict. c. 67.
30 & 31 Vict. c. 118.
(2.) Section sixteen of the Lunatic Asylums (Ireland) Act, 1875 (which relates to the case of a patient confined in a district lunatic asylum who has an estate applicable to his maintenance or for whose maintenance any person is liable), shall extend to a criminal lunatic confined in any such asylum, and to any person confined therein under section ten of the Lunacy (Ireland) Act, 1867.
(3.) This section shall come into operation on the first day of April one thousand nine hundred and two.

Jurisdiction with respect to lunatics. 34 & 35 Vict. c. 22.    4. The powers, authorities and duties to be had, exercised and performed under the Lunacy Regulation (Ireland) Act, 1871, by the Lord Chancellor for the time being intrusted by virtue of the King’s Sign Manual with the care and commitment of the persons and estates of persons found idiot, lunatic or of unsound mind shall and may be exercised either by the Lord Chancellor intrusted as aforesaid acting alone or jointly with one or more of such judges of the Supreme Court as may for the time being be intrusted as aforesaid or (save as to the powers conferred by sections one hundred and eight, one hundred and twelve and one hundred and fifteen of the said Act) by any one or more of such judges as aforesaid.

Powers to unite for purposes of pathological research.         5. The committees for any two or more district lunatic asylums may, with the consent of the councils of the counties affected, agree to unite in providing and maintaining a laboratory for pathological research in connection with insanity and nervous diseases, and may defray the expenses incurred in pursuance of an agreement under this section by contributions from the funds at their disposal for the maintenance of their respective asylums.

Definition.                                                    6. In this Act the expression “criminal lunatic” means
(a) any person for whose safe custody during His Majesty’s or the Lord Lieutenant’s pleasure His Majesty or the Lord Lieutenant or the Admiralty is authorised to give order; and
(b) any person whom the Lord Lieutenant or a Secretary of State or the Admiralty has, in pursuance of any Act, directed to be removed to an asylum or other place for the reception of insane persons:
Provided that a person shall cease to be a criminal lunatic if he is remitted to prison or absolutely discharged, or if any term of penal servitude or imprisonment to which he may be subject determines.

Extent and short title.                                        7. This Act may be cited as the Lunacy (Ireland) Act, 1901, and may be cited with the Lunacy (Ireland) Acts, 1821 to 1890.


[Preamble recites 42 & 43 Vict. c. 50 ]
Short title.                                                        1. This Act may be cited for all purposes as the Bills of Sale (Ireland) Act (1879) Amendment Act, 1883; and this Act and the Bills of Sale (Ireland) Act, 1879, may be cited together as the Bills of Sale (Ireland) Acts, 1879 and 1883.

42 & 43 Vict. c. 50.
Commencement of Act.                                                2. This Act shall come into operation on the first day of August one thousand eight hundred and eighty-three, which date is herein-after referred to as the commencement of this Act.

Construction of Act.                                                3. The Bills of Sale (Ireland) Act, 1879, is herein-after referred to as “the principal Act,” and this Act shall, so far as is consistent with the tenor thereof, be construed as one with the principal Act; but unless the context otherwise requires shall not apply to any bill of sale duly registered before the commencement of this Act so long as the registration thereof is not avoided by non-renewal or otherwise.

42 & 43 Vict. c. 50.
The expression “bill of sale,” and other expressions in this Act, have the same meaning as in the principal Act, except as to bills of sale or other documents mentioned in section four of the principal Act, which may be given otherwise than by way of security for the payment of money, to which last-mentioned bills of sale and other documents this Act shall not apply.

Bill of sale to have schedule of property attached thereto.         4. Every bill of sale shall have annexed thereto or written thereon a schedule containing an inventory of the personal chattels comprised in the bill of sale; and such bill of sale, save as herein-after mentioned, shall have effect only in respect of the personal chattels specifically described in the said schedule; and shall be void, except as against the grantor, in respect of any personal chattels not so specifically described.

Bill of sale not to affect after acquired property.                 5. Save as herein-after mentioned, a bill of sale shall be void, except as against the grantor, in respect of any personal chattels specifically described in the schedule thereto of which the grantor was not the true owner at the time of the execution of the bill of sale.

Exception as to certain things.                                     6. Nothing contained in the foregoing sections of this Act shall render a bill of sale void in respect of any of the following things; (that is to say,)

(1.) Any growing crops separately assigned or charged where such crops were actually growing at the time when the bill of sale was executed.
(2.) Any fixtures separately assigned or charged, and any plant, or trade machinery where such fixtures, plant, or trade machinery are used in, attached to, or brought upon any land, farm, factory, workshop, shop, house, warehouse, or other place in substitution for any of the like fixtures, plant, or trade machinery specifically described in the schedule to such bill of sale.

Power to seize except in certain events to be void.                 7. Personal chattels assigned under a bill of sale shall not be liable to be seized or taken possession of by the grantee for any other than the following causes:
(1.) If the grantor shall make default in payment of the sum or sums of money thereby secured at the time therein provided for payment, or in the performance of any covenant or agreement contained in the bill of sale and necessary for maintaining the security;
(2.) If the grantor shall become a bankrupt, or suffer the said goods or any of them to be distrained for rent, rates, or taxes;
(3.) If the grantor shall fraudulently either remove or suffer the said goods, or any of them, to be removed from the premises;
(4.) If the grantor shall not, without reasonable excuse, upon demand in writing by the grantee, produce to him his last receipts for rent, rates, and taxes;
(5.) If execution shall have been levied against the goods of the grantor under any judgment at law:
Provided that the grantor may within five days from the seizure or taking possession of any chattels on account of any of the above-mentioned causes, apply to the High Court, or to a judge thereof in chambers, and such court or judge, if satisfied that by payment of money or otherwise the said cause of seizure no longer exists, may restrain the grantee from removing or selling the said chattels, or may make such other order as may seem just.

Bill of sale to be void unless attested and registered.             8. Every bill of sale shall be duly attested, and shall be registered under the principal Act within seven clear days after the execution thereof, or if it is executed in any place out of Ireland then within seven clear days after the time at which it would in the ordinary course of post arrive in Ireland if posted immediately after the execution thereof; and shall truly set forth the consideration for which it was given; otherwise such bill of sale shall be void in respect of the personal chattels comprised therein.

Form of bill of sale.                                               9. A bill of sale made or given by way of security for the payment of money by the grantor thereof shall be void unless made in accordance with the form in the schedule to this Act annexed.

Attestation.                                                        10. The execution of every bill of sale by the grantor shall be attested by one or more credible witness or witnesses, not being a party or parties thereto. . . .

Local registration of contents of bills of sale.                    11. Where the affidavit (which under section ten of the principal Act is required to accompany a bill of sale when presented for registration) describes the residence of the person making or giving the same or of the person against whom the process is issued as being situated elsewhere than within the county of the city of Dublin or the county of Dublin, or where the bill of sale describes the chattels enumerated therein as being in some place or places outside the said county of the city of Dublin or the county of Dublin, the registrar under the principal Act shall forthwith and within three clear days after registration in the principal registry, and in accordance with the prescribed directions, transmit an abstract in the prescribed form of the contents of such bill of sale to the clerk of the peace in whose district such place or places is or are situate, and if such places are in the districts of different clerks of the peace, then to each such clerk of the peace.

Every abstract so transmitted shall be filed, kept, and indexed by the clerk of the peace in the prescribed manner, and any person may search, inspect, make extracts from, and obtain copies of the abstract so registered in the like manner and upon the like terms as to payment or otherwise as near as may be as in the case of bills of sale registered by the registrar under the principal Act.

Bill of sale under 30l. to be void.                                 12. Every bill of sale made or given in consideration of any sum under thirty pounds shall be void.

Chattels not to be removed or sold until five days after seizure.   13. All personal chattels seized or of which possession is taken under or by virtue of any bill of sale (whether registered before or after the commencement of this Act), shall remain on the premises where they were so seized or so taken possession of, and shall not be removed or sold until after the expiration of five clear days from the day they were so seized or so taken possession of.

Bill of sale not to protect chattels against poor and other rates.  14. A bill of sale to which this Act applies shall be no protection in respect of personal chattels included in such bill of sale which but for such bill of sale would have been liable to distress under a judgment, decree, or warrant for the recovery of taxes, poor rates, county cess, or other rates.

Repeal.                                                             15. . . . all . . . enactments contained in the principal Act which are inconsistent with this Act are repealed. . . .

Inspection of registered bills of sale.                             16. . . . any person shall be entitled at all reasonable times to search the register, on payment of a fee of one shilling, or such other fee as may be prescribed, and subject to such regulations as may be prescribed, and shall be entitled at all reasonable times to inspect, examine, and make extracts from any and every registered bill of sale without being required to make a written application, or to specify any particulars in reference thereto, upon payment of one shilling for each bill of sale inspected, and such payment shall be made by a judicature stamp: Provided that the said extracts shall be limited to the dates of execution, registration, renewal of registration, and satisfaction, to the names, addresses, and occupations of the parties, to the amount of the consideration, and to any further prescribed particulars.

Debentures to which Act not to apply.                               17. Nothing in this Act shall apply to any debentures issued by any mortgage, loan, or other incorporated company, and secured upon the capital stock or goods, chattels, and effects of such company.

Extent.                                                             18. This Act shall not extend to England or to Scotland.

SCHEDULE.
Form of Bill of Sale.
Sect. 9 .
This Indenture made the day of , between A.B. of of the one part, and C.D. of of the other part, witnesseth that in consideration of the sum of £ now paid to A.B. by C.D., the receipt of which the said A.B. hereby acknowledges [or whatever else the consideration may be], he the said A.B. doth hereby assign unto C.D., his executors, administrators, and assigns, all and singular the several chattels and things specifically described in the schedule hereto annexed by way of security for the payment of the sum of £ , and interest thereon at the rate of per cent. per annum [or whatever else may be the rate]. And the said A.B. doth agree and declare that he will duly pay to the said C.D. the principal sum aforesaid, together with the interest then due, by equal payments of £ on the day of [or whatever else may be the stipulated times or time of payment]. And the said A.B. doth also agree with the said C.D. that he will [here insert terms as to insurance, payment of rent, or otherwise, which the parties may agree to for the maintenance or defeasance of the security].

Provided always, that the chattels hereby assigned shall not be liable to seizure or to be taken possession of by the said C.D. for any cause other than those specified in section seven of the Bills of Sale (Ireland) Act (1879) Amendment Act, 1883.

In witness, &c.
Signed and sealed by the said A.B. in the presence of me E.F. [add witness’ name, address, and description.]


Short title.                          1. This Act may be cited as the Companies Clauses Consolidation Act, 1888, and the Companies Clauses Consolidation Act, 1845, and this Act may be cited together as the Companies Clauses Consolidation Acts, 1845 and 1888; and this Act shall be construed together with the said Act as part thereof.

2. [Amendment of 8 & 9 Vict. c. 16, s. 76, as to proxies. See that section as further amended by 52 & 53 Vict. c. 37.]

Proxy to be taken to be shareholder.  3. Such a proxy shall, during the continuance of his appointment, be taken in virtue thereof to be a shareholder in the company to which his appointment relates, holding the number of shares held by the corporation by whom he is appointed, for all purposes except the transfer of any such share or the giving receipts for any dividend thereon.

Forms of proxy papers.                4. The appointment may be made and revoked in the following form:—
Forms of Proxy Papers.
1. General Appointment.
We, the , being a body corporate, and one of the proprietors of the company, hereby appoint A.B., of , who is hereby certified to be a member of this corporation, to be our proxy, to vote in our name as he shall think proper upon any matter relating to the several undertakings proposed at any meeting of the said company to be held during the continuance of this appointment, and otherwise to be our representative in such company.

In witness whereof the common seal of the said corporation, attested as is required by its regulations, is hereto set this day of .

2. Revocation of General Proxy.
We, the , hereby revoke the appointment of , of , who is our proxy in the company, made by an instrument under our common seal, and dated the day of
In witness whereof the common seal of the said corporation, attested as is required by its regulation, is set hereto the day of
[An instrument in this form shall not require any stamp.]
3. Special Appointment.
We, the , being a body corporate, and one of the proprietors of the company, do hereby appoint A.B., of , who is hereby certified to be a member of this corporation, to vote in our name as he shall think proper upon any matter relating to the said undertaking proposed at the meeting of the proprietors of the said company to be held on the day of next, or at any adjournment thereof.

In witness whereof the common seal of the said corporation, attested as is required by its regulations, is set hereto this day of .


‘Whereas it is expedient to repeal the Stamp Duties now payable in respect of the several Instruments, Matters, and Things mentioned or described in the Schedule to this Act annexed, and to impose other Stamp Duties in lieu thereof; and it is also expedient to amend the Laws relating to the Stamp Duties:’ 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 Parliament assembled, and by the Authority of the same, as follows:
Stamp Duties on Instruments in the Schedule annexed repealed, and others granted in lieu.                                                                                I. From and after the Tenth Day of October One thousand eight hundred and fifty-three the several Stamp Duties now payable in Great Britain and Ireland respectively, under or by virtue of any Act or Acts of Parliament for or in respect of the several Instruments, Matters, and Things mentioned or described (otherwise than by way of Exception) in the Schedule to this Act annexed, and whereon other Duties are by this Act granted, shall respectively cease and determine, and shall be and the same are hereby repealed; and in lieu and instead thereof there shall be granted, raised, levied, collected, and paid in and throughout the United Kingdom of Great Britain and Ireland, to and to 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 said Schedule, or for or in respect of the Vellum, Parchment, or Paper upon which any of them 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 Schedule, which said Schedule, and the several Provisions, Regulations, Directions, and Exemptions therein contained with respect to the said Duties, and the Instruments, Matters, and Things charged therewith or exempted therefrom, shall be deemed and taken to be Part of this Act, and shall be applied, observed, and put in execution accordingly: Provided always, that nothing herein contained shall extend to repeal or alter any of the said Stamp Duties now payable in relation to any Deed or Instrument which shall have been signed or executed by any Party thereto, or which shall bear Date before or upon the Tenth Day of October One thousand eight hundred and fifty-three.

The new Duties to be denominated Stamp Duties, and to be under the Care of the Commissioners of Inland Revenue.                                                          II. The said Duties by this Act granted shall be denominated and deemed to be Stamp Duties, and shall be under the Care and Management of the Commissioners of Inland Revenue for the Time being; and all the Powers, Provisions, Clauses, Regulations, Directions, Allowances, and Exemptions, Fines, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts, or any Schedule thereto 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 the passing of this Act, shall respectively be in 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 to the Payment of the said Duties, so far as the same are or shall be applicable in all Cases not hereby expressly provided for, and shall be observed, applied, allowed, enforced, and put in execution for and in 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 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.

Powers and Provisions of former Acts to be in force.
Stamps denoting Duty of 1d. on Receipts and Drafts may be impressed or affixed.                                                                                III. The Duties of One Penny by this Act granted on Receipts and on Drafts or Orders for the Payment of Money respectively may be denoted either by a Stamp impressed upon the Paper whereon any such Instrument is written or by an adhesive Stamp affixed thereto, and the Commissioners of Inland Revenue shall provide Stamps of both Descriptions for the Purpose of denoting the said Duties.

Where adhesive Stamps are used, same to be cancelled by writing Name on it.                                                                                IV. In any Case where an adhesive Stamp shall be used for the Purpose aforesaid on any Receipt or upon any Draft or Order respectively chargeable with the Duty of One Penny by this Act, the Person by whom such Receipt shall be given or such Draft or Order signed or made shall, before the Instrument shall be delivered out of his Hands, Custody, or Power, cancel or obliterate the Stamp so used, by writing thereon his Name or the Initial Letters of his Name so and in such a Manner as to show clearly and distinctly that such Stamp has been made use of, and so that the same may not be again used; and if any Person who shall write or give any such Receipt or Discharge or make or sign any such Draft or Order with any adhesive Stamp thereon, shall not bonâ fide in manner aforesaid effectually cancel or obliterate such Stamp, he shall forfeit the Sum of Ten Pounds.

Penalty for committing Frauds in the Use of adhesive Stamps.                                                                                V. If any Person shall fraudulently get off or remove, or cause or procure to be gotten off or removed, from any Paper whereon any Receipt or any Draft or Order shall be written, any adhesive Stamp, or if any Person shall affix or use any such Stamp which shall have been gotten off or removed from any Paper whereon any Receipt or any Draft or Order shall have been written, to or for any Receipt, Draft, or Order, or any Paper whereon any such Receipt, Draft, or Order shall be or be intended to be written; or if any Person shall do or practise or be concerned in any fraudulent Act, Contrivance, or Device whatever, not specially provided for by this or some other Act of Parliament, with Intent or Design to defraud Her Majesty, Her Heirs or Successors, of any Duty by this Act granted upon Receipts or upon Drafts or Orders, every Person so offending in any of the said several Cases shall forfeit the Sum of Twenty Pounds.

In case of any Insurance for Lives, a Stamp Policy to be made out.                                                                                VI. For better securing the Stamp Duties by Law chargeable on Policies of Insurance upon Lives, and for preventing Frauds in respect of any such Insurances:
Officers of Insurance Companies to be answerable for Default.

Every Person who shall make or agree to make, or shall receive any Premium or valuable Consideration for making, any Assurance or Insurance upon any Life or Lives, or upon any Event or Contingency relating to or depending upon any Life or Lives, shall, within One Calendar Month after the Payment or giving of any such Premium or Consideration, make out and sign or execute, or cause and procure to be made out and signed or executed, upon Vellum, Parchment, or Paper, duly stamped, a Policy of such Assurance or Insurance, and have the same ready to be delivered to the Party entitled thereto, and shall upon Demand made by any such Party, or any Agent in that Behalf duly authorized, deliver the same to him, or in default in any of the Cases aforesaid shall forfeit the Sum of Fifty Pounds:
Every Person who at the Time of the Payment or giving of any such Premium or Consideration shall be a Managing Director of or the Secretary to or other principal Officer of any Society or Company receiving any such Premium or Consideration, shall be deemed to be a Person making or agreeing to make such Assurance or Insurance, and shall be subject and liable to the Penalty by this Act imposed for any such Default as aforesaid.

Articles of Clerkship to Attorneys of the County Palatine Courts may be stamped for Admission of the Clerk into Superior Courts on Payment of the additional Duty only.  VII. ‘Whereas by an Act passed in the Fifty-fifth Year of the Reign of King George the Third, Chapter One hundred and eighty-four, certain Stamp Duties are imposed on any Articles of Clerkship or Contract whereby any Person shall first become bound to serve as a Clerk in order to his Admission as an Attorney or Solicitor in any Court; that is to say, in order to Admission in any of the Courts at Westminster, the Stamp Duty of One hundred and twenty Pounds, and in order to Admission in any of the Courts of the Counties Palatine, the Stamp Duty of Sixty Pounds: And whereas where any Person has become bound and has served as a Clerk under any such Articles or Contract stamped with the said Duty of Sixty Pounds in order to his Admission as an Attorney or Solicitor in any of the Courts of the Counties Palatine, he is capable of being admitted in any of Her Majesty’s Courts at Westminster, but only upon the Payment of the further Stamp Duty of One hundred and twenty Pounds; and it is expedient to afford Relief in such Cases:’

Where any Person shall have become bound as a Clerk in order to his Admission as an Attorney or Solicitor in any of the Courts of the Counties Palatine by Articles or Contract stamped with the said Duty of Sixty Pounds, then upon Payment of such further Sum of Money as with the said Duty of Sixty Pounds will make up the full Stamp Duty which, at the Date of such Articles or Contract, was payable by Law on Articles of Clerkship in order to Admission in any of the Courts at Westminster, it shall be lawful for the Commissioners of Inland Revenue and they are hereby required to stamp the said Articles or Contract with a Stamp or Stamps to denote such further Duty, and thereupon such Articles or Contract shall be as valid and effectual for entitling such Person to Admission in any of the Courts at Westminster as if the same had been duly stamped with such full Duty in the first instance.

Additional Inventories in Scotland to be chargeable with additional Duty only.                                                                                VIII. ‘And whereas by an Act passed in the Forty-eighth Year of the Reign of King George the Third, Chapter One hundred and forty-nine, Section Thirty-eight, Persons intromitting with or entering upon the Possession or Management of any Personal or Moveable Estate or Effects in Scotland of any Person dying, are required to exhibit a full and true Inventory, duly stamped, to be recorded as in the said Act is provided, of all the Personal or Moveable Estate and Effects of the Deceased already recovered or known to be existing; and if at any subsequent Period a Discovery shall be made of any other Effects belonging to the Deceased, an additional Inventory of the same is in like Manner to be exhibited and recorded; and every such additional Inventory is chargeable by Law with the full ad valorem Stamp Duty payable in respect of the total Amount or Value of the Estate and Effects specified therein, and in any such former Inventory; and thereupon the Party exhibiting the same is entitled to receive back the Amount of the Stamp Duty paid on such former Inventory; and it is expedient to prevent the Inconvenience attending the Over-payment of the Stamp Duty in such Cases by charging on any such additional Inventory the deficient Stamp Duty only:’

Every such additional Inventory to be made and recorded as aforesaid shall be chargeable only with such Amount of Stamp Duty as, together with the Stamp Duty charged upon any former duly stamped Inventory of the Estate and Effects of the same deceased Person already exhibited and recorded, shall make up the full Amount of Stamp Duty chargeable by Law in respect of the total Amount or Value of all the Estate and Effects of the said deceased specified in the said additional and any such former Inventory.

Licences to perform Divine Service in certain Cases free from Stamp Duty.                                                                                IX. No Licence granted to any Spiritual Person to perform Divine Service in any Building approved by the Bishop in lieu of any Church or Chapel whilst the same is under Repair or is rebuilding, or in any Building so approved for the Convenience of the Inhabitants of a Parish resident at a Distance from the Church or consecrated Chapel, shall be chargeable with any Stamp Duty.

Where Property is sold subject to any Mortgage, the Mortgage Money deemed Part of Purchase Money, whether agreed to be paid by Purchaser or not.                         X. ‘And whereas by the said Act passed in the Fifty-fifth Year of the Reign of King George the Third, it is provided that where any Property is sold and conveyed subject to any Debt or Sum of Money to be afterwards paid by the Purchaser, the same shall be deemed to be Purchase or Consideration Money in respect whereof the said ad valorem Duty charged upon the Sale and Conveyance of Property is to be paid: And whereas it has been held and determined that the said ad valorem Duty is payable in respect of any such Sum or Debt only where the Purchaser is personably liable or bound, or undertakes or agrees to pay the same or to indemnify the Vendor against the same; and it is expedient to alter and amend the Law in this respect:’

Where any Lands or other Property shall be sold and conveyed subject to any Mortgage, Wadset, or Bond, or other Debt, or to any gross or entire Sum of Money, such Sum of Money or Debt shall be deemed the Purchase or Consideration Money, or Part of the Purchase or Consideration Money, as the Case may be, in respect whereof the said ad valorem Duty shall be paid, notwithstanding the Purchaser shall not be or become personally liable or shall not undertake or agree to pay the same or to indemnify the Vendor or any Person against the same, anything in any Act or otherwise to the contrary notwithstanding.

13 & 14 Vict. c. 97.                                                                                XI. ‘And whereas it has been adjudged and determined by Law that upon the Sale of Property, where the Consideration expressed in the Conveyance is a Rentcharge or an Annuity made subject to Redemption or Repurchase, ad valorem Stamp Duty is chargeable under the Act passed in the Session of Parliament held in the Thirteenth and Fourteenth Years of Her Majesty, Chapter Ninety-seven, only where such Redemption or Repurchase may be enforced at the Option of the Vendor, and it is expedient that such Duty should be chargeable in all Cases where such Rentcharge or Annuity is made redeemable:’

Where Property is sold in consideration of a redeemable Annuity, the Redemption Money to be deemed Purchase Money.

In any Case where Property shall be sold and conveyed in consideration of any Rentcharge or Annuity, or any annual or periodical Payment to be made permanently or for any indefinite Period, so that the total Amount of the Money to be paid for such Property cannot be previously ascertained, which Rentcharge, Annuity, or other Payment shall be made subject to Redemption or Purchase upon Terms and Conditions specified in the Deed or Instrument whereby the Property sold shall be conveyed to or vested in the Purchaser, or any Person by his Direction, the Money or the Consideration mentioned in the said Deed or Instrument as that on Payment or Transfer, Delivery or Satisfaction, of which the said Rentcharge, Annuity, or other Payment shall be redeemed or purchased or repurchased, or shall cease to be payable, shall be deemed to be the Purchase Money or Consideration on the Sale of the said Property so sold and conveyed, and in respect of which last-mentioned Purchase Money or Consideration the ad valorem Duty shall be chargeable; and where any such last-mentioned Consideration shall consist wholly or in part of any Stock or Security mentioned in the said Act, the Value thereof shall be ascertained as in such Act is in that Behalf provided; and where any such Annuity, Rentcharge, or other Payment aforesaid shall be made subject to Redemption or Purchase or Repurchase or Discontinuance upon Payment or Satisfaction of any Money or Value to be ascertained or calculated in manner provided in the said Deed or Instrument, the Amount of such Money or Value shall, for the Purpose of charging the said ad valorem Duty, be ascertained or calculated as in such Deed or Instrument shall be so provided.

Counterparts of Leases not required to be impressed with the denoting Stamp.                                                                                XII. ‘And whereas by the said Act of the Thirteenth and Fourteenth Years of Her Majesty, Chapter Ninety-seven, a Stamp Duty of Five Shillings was granted and imposed upon the Duplicate or Counterpart of any Deed or Instrument chargeable with Stamp Duty (exclusive of progressive Duty) to the Amount of Five Shillings or upwards; and it is provided that in such Case the Duplicate or Counterpart shall not be available unless stamped with a particular Stamp for denoting or testifying the Payment of the full and proper Stamp Duty on the original Deed or Instrument; and it is expedient to dispense with the said particular Stamp on Counterparts of Leases:’

Notwithstanding anything contained in the said Act, the Counterpart of any Lease of Lands, Tenements, or Hereditaments, being duly stamped with the said Stamp Duty of Five Shillings, or any higher Stamp Duty (exclusive of progressive Duty), and not being executed or signed by or on the Behalf of any Lessor or Grantor, shall be available as a Counterpart without being stamped with a particular Stamp for denoting or testifying the Payment of the Stamp Duty chargeable on the original Lease.

Commissioners may adjudge Deeds not liable to Stamp Duty.                                                                                XIII. ‘And whereas by the said Act of the Thirteenth and Fourteenth Years of Her Majesty, when any Deed or Instrument shall be presented to the Commissioners of Inland Revenue, and the Fee of Ten Shillings shall be paid to them for their Opinion as to the Stamp Duty with which such Deed or Instrument in their Judgment is chargeable, the said Commissioners are required to assess and charge the Stamp Duty on such Deed or Instrument, and, on the same being duly stamped, to impress thereon a particular Stamp to signify and denote that the full Amount of Stamp Duty with which such Deed or Instrument is by Law chargeable has been paid: And whereas the said Commissioners are not authorized to impress a particular Stamp upon any Deed or Instrument not chargeable with any Stamp Duty in order to denote that the same is not so chargeable; and it is expedient that Provision should be made for that Purpose:’

Appeal from the Determination of the Commissioners.
It shall be lawful for any Person to present to the said Commissioners any Deed or Instrument, and upon Payment of the Fee of Ten Shillings, as in the said Act is mentioned, to require their Opinion whether or not the same is chargeable with any Stamp Duty, and if the said Commissioners shall be of opinion that such Deed or Instrument is not chargeable with any Stamp Duty, it shall be lawful for them and they are hereby required to impress thereon a particular Stamp, to be provided by them for that Purpose, with such Word or Words, or Device or Symbol thereon as they shall think proper in that Behalf, which shall signify and denote that such Deed is not chargeable with any Stamp Duty; and every such Deed or Instrument upon which the said Stamp shall be impressed shall be deemed to be not so chargeable, and shall be receivable in Evidence in all Courts of Law and Equity, notwithstanding any Objection made to the same as being chargeable with Stamp Duty, and not stamped to denote the same: Provided always, that if the said Commissioners shall assess and charge any Stamp Duty upon or in respect of any such Deed or Instrument, and the Party presenting the same and paying such Duty shall declare himself dissatisfied with their Determination, it shall be lawful for him to appeal against the same to Her Majesty’s Court of Exchequer, on the Terms and in the Manner in the said Act provided; and the said Court shall hear and determine the Appeal, and decide whether the said Deed or Instrument is chargeable with any, and if any, what Stamp Duty; and if the Court shall be of opinion that the same is not so chargeable, or is chargeable with a less Amount of Duty than shall have been assessed and charged thereon, then the Amount of such Duty or of the Excess (as the Case may be) shall be returned to the Appellant, together with the Sum deposited as in the said Act mentioned; and if the Court shall be of opinion that any further Duty is chargeable on the said Deed or Instrument, such further Duty shall be paid to the said Commissioners, and the Court shall order and enforce the Payment thereof accordingly.

Transfers of Bonds and Mortgages of Public Companies exempted from Stamp Duty on Payment of a Composition.                                                               XIV. ‘And whereas it would facilitate the Transfer of the Bonds and Mortgages given by Public Companies under the Provisious of Acts of Parliament as Securities for Money which such Companies are by the said Acts expressly empowered or authorized to borrow, if the Transfers or Assignments of such Bonds or Mortgages were endorsed thereon, and were exempted from Stamp Duty, and it is expedient to grant such Exemption in consideration of a Composition Stamp Duty being paid on such Bonds and Mortgages on the original making and issuing thereof, in lieu of the Stamp Duty with which such Transfers or Assignments would otherwise be chargeable:’

Where on the original making and issuing of any such Bond or Mortgage as aforesaid, and before any Transfer or Assignment thereof, the same shall be stamped with an Amount of Stamp Duty equal to Three Times the Amount of the ad valorem Stamp Duty chargeable thereon by Law, and over and above the said ad valorem Duty, then every Transfer or Assignment thereafter made of such Bond or Mortgage by Endorsement thereon shall be deemed to be exempt from the Stamp Duty which would otherwise be payable in respect of such Transfer or Assignment: Provided always, that nothing herein contained shall extend to exempt any such Transfer or Assignment from any Stamp Duty to which it may be liable as a Settlement of the Money or Stock secured by such Bond or Mortgage, or any Portion thereof.

Persons authorized by Postmaster General may sell Postage Stamps, or carry same about for sale, without being subject to Penalty.                                        XV. ‘And whereas it is desirable to facilitate the Purchase of stamped Paper, Covers, or Envelopes, and of other Stamps for expressing or denoting the Rates or Duties of Postage (all of which are herein-after designated as Postage Stamps, and for that Purpose to enable certain Persons in the Service of the Post Office to sell Postage Stamps without having any such Licence as the Laws now in force require in that Behalf, and without being subject or liable to any Penalty for carrying about Postage Stamps for Sale:’

It shall be lawful for the Postmaster General by Writing under his Hand to authorize and appoint any Person in the Service or Employment of the Post Office to sell Postage Stamps at any particular House or Place to be specified for that Purpose, and also any Messenger or other Person employed in the Delivery of Letters sent by Post to carry about for Sale and to sell at any Place Postage Stamps, and all such Persons shall, during the Period that such Authority and Appointment shall remain in force and unrevoked, without any Licence or any Authority other than last aforesaid, be at liberty to sell at any House or Place to be specified as aforesaid, or if so authorized, to carry about for Sale and sell at any Place, any Postage Stamps, and such Persons respectively shall not be subject or liable to any Penalty or Forfeiture for so doing, anything in any Act or Acts to the contrary notwithstanding.

For preventing the Evasion of the Duties on Playing Cards.                                                                                XVI. ‘And whereas by an Act passed in the Ninth Year of the Reign of King George the Fourth, Chapter Eighteen, granting Stamp Duties upon Playing Cards made fit for Sale or Use in the United Kingdom, such Duties to be denoted on the Ace of Spades of each Pack of Cards, it is enacted, that no Playing Cards shall be sold as Waste Cards unless a Corner of each Card shall be cut off at least Half an Inch in Depth, and other Provisions are therein contained for securing the said Duties: And whereas Packs or Parcels of Cards fit and intended for Use and Play, but not containing an Ace of Spades duly stamped, are commonly sold under the Pretence of being Waste Cards, each of such Cards having a Corner cut off, whereby the said Duties are evaded; and it is expedient to prevent such Practice:’

No Playing Cards, except such as shall be bonâ fide spoiled and rendered unfit for Use as Playing Cards in the Process of Manufacture, and which shall have a Corner cut off as in the said last-mentioned Act is provided, nor any Cards commonly called or known as Picture Cards or Court Cards, shall be deemed to be Waste Cards; and no Playing Cards except Waste Cards shall be sold otherwise than in Packs, each Pack containing Fifty-two Cards of the Four usual Suits of Thirteen Cards each, including an Ace of Spades duly stamped for denoting the Duty by the said Act granted on a Pack of Cards, and tied up together in manner directed by the said Act; and if any Person shall sell or expose or keep for Sale any Playing Cards, not being a Pack of Cards as aforesaid, and the same not being bonâ fide Waste Cards within the Meaning of this Act, he shall for every Pack, Parcel, or separate Quantity of Cards so sold or exposed or kept for Sale forfeit, if he shall not be a licensed Maker of Playing Cards, the Sum of Ten Pounds, and if he shall be such licensed Maker the Sum of Twenty Pounds; and all Cards so sold or exposed or kept for Sale shall be forfeited, and may be seized and taken by any Officer of Inland Revenue, and be disposed of as the Commissioners of Inland Revenue shall direct; provided that if in any Proceeding any Question shall arise whether any Cards are or were bonâ fide Waste Cards or not, Proof of the Affirmative thereof shall lie on the Party selling the same or having or keeping the same for Sale.

Exemption of Excise Officers from serving public Offices extended to Officers of Inland Revenue.                                                                         XVII. ‘And whereas by an Act passed in the Session held in the Seventh and Eighth Years of the Reign of King George the Fourth, Chapter Fifty-three, Officers of Excise and Persons employed in the Collection or Management of or accounting for the Revenue of Excise are exempted from serving as Mayor or Sheriff, or in any corporate or parochial or other public Office or Employment, or on any Jury or Inquest, or in the Militia; and it is expedient to extend the same to all other Officers appointed by or under the Commissioners of Inland Revenue:’

No Officer or Person appointed by the Commissioners of Inland Revenue, or employed by them or under their Authority or Direction in any way relating to any of the Duties under their Care or Management, shall, so long as he shall continue in and exercise such last-mentioned Office or Employment, be compelled to serve as Mayor or Sheriff, or in any of the Offices, Employments, or Capacities in the said Act and herein-before in that Behalf mentioned.

Allowance for Receipt Stamps on hand.                                                                                XVIII. Where any Person shall be possessed of any Stamps rendered useless by this Act, it shall be lawful for the Commissioners of Inland Revenue, on Application to them or to their proper Officer in that Behalf, at any Time within Six Calendar Months after the Commencement of this Act to cancel and make Allowance for the same, as in the Case of spoiled Stamps, after deducting the Discount by Law granted on the Purchase of Receipt Stamps.

Drafts on Bankers payable to Order on Demand sufficient Authority for Payment without Proof of Endorsement.                                                              XIX. Provided always, That any Draft or Order drawn upon a Banker for a Sum of Money payable to Order on Demand which shall, when presented for Payment, purport to be endorsed by the Person to whom the same shall be drawn payable, shall be a sufficient Authority to such Banker to pay the Amount of such Draft or Order to the Bearer thereof; and it shall not be incumbent on such Banker to prove that such Endorsement, or any subsequent Endorsement, was made by or under the Direction or Authority of the Person to whom the said Draft or Order was or is made payable either by the Drawer or any Endorser thereof.

Stamp Duties in Ireland granted by 5 & 6 Vict. c. 82. and continued by 8 & 9 Vict. c.2.                                                                                XX. ‘And whereas by an Act passed in the Session of Parliament held in the Fifth and Sixth Years of Her Majesty’s Reign, Chapter Eighty-two, certain Rates and Duties denominated Stamp Duties were granted and made payable in Ireland for a limited Term; and by Four several Acts passed respectively in the Eighth, Eleventh, Fourteenth, and Fifteenth Years of Her Majesty’s Reign the same Rates and Duties were continued for Four other several and successive Terms, the last of which will expire on the Tenth Day of October One thousand eight hundred and fifty-three; and it is expedient to make the said Rates and Duties perpetual:’

11 & 12 Vict. c. 9.
14 & 15 Vict. c. 18.
15 & 16 Vict. c. 21. made perpetual.
Acts continued in force.
All the several Sums of Money and Duties and Composition for Duties granted and made payable in Ireland by the said Act of the Fifth and Sixth Years of Her Majesty, Chapter Eighty-two, and not repealed by any subsequent Act, and also all Duties now payable in lieu or instead of any of the said Duties which may have been so repealed, shall be and the same are hereby continued and made perpetual, and shall be charged, raised, levied, collected, and paid unto and for the Use of Her Majesty, Her Heirs and Successors for ever: The said Act of the Fifth and Sixth Years of Her Majesty, and all and every other Act and Acts now in force in relation to the Duties and Composition for Duties which are continued by this Act, shall severally be continued and remain in full Force in all respects in relation to the said Duties and Composition for Duties hereby continued and granted, and all and every the Powers and Authorities, Rules, Regulations, Directions, Penalties, Forfeitures, Clauses, Matters, and Things contained in the said Acts or any of them, and in force as aforesaid, shall severally and respectively be duly observed, practised, applied, and put in execution in relation to the said Duties and Composition for Duties hereby continued and granted, for the charging, raising, levying, paying, accounting for, and securing of the said Duties and Composition for Duties, and all Arrears thereof, and for the preventing, detecting, and punishing of all Frauds, Forgeries, and other Offences relating thereto, as fully and effectually to all Intents and Purposes as if the same Powers, Authorities, Rules, Regulations, Directions, Penalties, Forfeitures, Clauses, Matters, and Things were particularly repeated and re-enacted in the Body of this Act with reference to the said Duties and Composition for Duties hereby granted.

The SCHEDULE referred to by this Act.
Duty
APPRENTICESHIP and CLERKSHIP.—Indenture, or other Instrument or Writing, containing the Covenants, Articles, or Agreements for or relating to the Service of any Apprentice, Clerk, or Servant who shall be put or placed to or with any Master or Mistress, or to or with any new Master or Mistress, either by Assignment, Transfer, or Turn-over, or upon the Death, Absence, or Incapacity of the former Master or Mistress, or otherwise, to learn any Profession, Trade, or Employment whatsoever (except Articles of Clerkship or Apprenticeship to any Attorney, Solicitor, or other Person in order to Admission in any Court, or in any Office in any Court), or any Writing whatever (except as aforesaid) whereby any such Assignment, Transfer, or Turn-over may be effectuated or ascertained;  -     £  s.  d.

Where no Sum of Money or other Matter or Thing shall be paid, given, assigned, or conveyed, or be secured to be paid, given, assigned, or conveyed to or for the Use or Benefit of the Master or Mistress, with or in respect of any Apprentice, Clerk, or Servant                                                                                -     0  2   6
DEBENTURE or Certificate for entitling any Person to receive any Drawback of any Duty or Duties, or Part of any Duty or Duties of Customs or Excise, or any Bounty payable out of the Revenue of Customs or Excise, for or in respect of any Goods, Wares, or Merchandise exported or shipped to be exported from any Part of the United Kingdom to any Part beyond the Sea;
Where the Drawback or Bounty to be received shall not exceed Ten Pounds                                                                                -     0  1   0
Where the same shall exceed Ten Pounds and not exceed Fifty Pounds                                                                                -     0  2   6
And where the same shall exceed Fifty Pounds                                                                                -     0  5   0
DRAFT or ORDER for the Payment of any Sum of Money to the Bearer or to Order, on Demand                                                                                -     0  0   1
And the following Instruments shall be deemed and taken to be Drafts or Orders for the Payment of Money within the Intent and Meaning of this Act, and of any Act or Acts relating to the Stamp Duties on Bills of Exchange, Drafts, or Orders, and shall be chargeable accordingly with the Stamp Duties imposed by this Act or any such Act or Acts; viz.

All Documents or Writings usually termed Letters of Credit, or whereby any Person to whom any such Document or Writing is or is intended to be delivered or sent shall be entitled, or be intended to be entitled to have Credit with, or in account with, or to draw upon any other Person for, or to receive from such other Person any Sum of Money therein mentioned.

Exemptions from the Duties on Drafts or Orders.
All Drafts or Orders for the Payment of Money to the Bearer on Demand, drawn upon any Banker or Bankers, now by Law exempt from Stamp Duty.

All Letters of Credit, whether in Sets or not, sent by Persons in the United Kingdom to Persons abroad authorizing Drafts on the United Kingdom.

POLICY of ASSURANCE or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Life or Lives, or upon any Event or Contingency relating to or depending upon any Life or Lives;
Where the Sum insured shall not exceed Five hundred Pounds;
Then for every Fifty Pounds, and any fractional Part of Fifty Pounds                                                                                -     0  0   6
And where it shall exceed Five hundred Pounds, and shall not exceed One thousand Pounds;
Then for every One hundred Pounds, and any fractional Part of One hundred Pounds                                                                                -     0  1   0
And where it shall exceed One thousand Pounds;
Then for every One thousand Pounds, and any fractional Part of One thousand Pounds                                                                                -     0  10  0
RECEIPT or DISCHARGE given for or upon the Payment of Money amounting to Two Pounds or upwards                                                                                -     0  0   1
Exemption.
Receipts given for Money deposited in any Bank, or in the Hands of any Banker, to be accounted for, whether with Interest or not; provided the same be not expressed to be received of or by the Hands of any other than the Person to whom the same is to be accounted for: Provided always, that this Exemption shall not extend to Receipts or Acknowledgments for Sums paid or deposited for or upon Letters of Allotment of Shares or in respect of Calls upon any Scrip or Shares of or in any Joint Stock or other Company or proposed or intended Company, which said last-mentioned Receipts or Acknowledgments, by whomsoever given, shall be liable to the Duty by this Act charged on Receipts.


[Preamble and ss. 1–114 rep. 33 & 34 Vict. c. 99. S. 2 granted the duties stated in the Schedule, and s. 4 provided that the said duties should be under the management of the commissioners of stamps in Ireland.]

Duty on probates, &c. to be payable only in respect of the value of such estate as shall be situated in Ireland.                                                                  115. The several stamp duties from time to time imposed by law in Ireland upon any probates or letters of administration, or receipts for legacies or shares or proportions of any estate or effects, shall be deemed and taken to be chargeable and charged and payable and paid only in respect of the amount or value of such estate and effects as shall be situated in Ireland, and of such legacies as shall be payable out of estates and effects in Ireland; and no person shall be deemed or taken to have proved any will in Ireland until he shall have obtained probate thereof from the proper ecclesiastical court in Ireland.

Probate to be obtained from proper court.
Probate, &c. to be effectual for recoveringtrust property not included in the amount on which duty was paid.                                                                      116. The probate of the will of any person deceased or the letters of administration of the effects of any person deceased heretofore granted or to be hereafter granted in Ireland shall be deemed and taken to be valid and available by the executors or administrators of the deceased for recovering, transferring, or assigning any debt or debts or other personal estate or effects whereof or whereto the deceased was possessed or entitled either wholly or partially as a trustee, notwithstanding that the amount or value of such debt or debts or other personal estate or effects or the amount or value of so much thereof or such interest therein as was trust property in the deceased (as the case may be) shall not be included in the amount or value of the estate in respect of which the stamp duty was paid on such probate or letters of administration.

Affidavit to be made before granting probate, &c. that the estate and effects of the deceased are under the value of a specified sum,                                             117. From and alter the commencement or this Act, no ecclesiastical court or jurisdiction in Ireland shall grant probate of the will or letters of administration of the estate and effects of any person deceased, without first requiring and receiving from the person or persons applying for the probate or letters of administration, or from some other competent person or persons, an affidavit or solemn affirmation in the case of Quakers, that the estate and effects of the deceased, for or in respect of which the probate or letters of administration is or are to be granted, are under the value of a certain sum to be specified in such affidavit, to the best of the deponent's or affirmant's knowledge, information, and belief, and according to the account to be annexed to such affidavit, according to which sum the stamp duty shall be ascertained which shall be then required on such probate or letters of administration, which affidavit or affirmation shall be made before the surrogate or other person who shall administer the usual oath for the due administration of the estate and effects of the deceased.

and duty to be ascertained according to such sum.
[Ss. 118–;120 rep. 53 & 54 Vict. c. 33. (S.L.R.); as to ss. 119, 120 see terms of repeal.]

Letters of administration on which too little duty has been paid, not to be duly stamped until administrator has given proper security.                                           121. Provided always, that in cases of letters of administration on which too little stamp duty shall have been paid at first, the said commissioners of stamps shall not cause the same to be duly stamped in the manner aforesaid, until the administrator shall have given such security to the ecclesiastical court or ordinary by whom the letters of administration shall have been granted, as ought by law to have been given on the granting thereof in case the full value of the estate and effects of the deceased had been then ascertained; and also that the said commissioners of stamps shall yearly or oftener transmit an account of the probates or letters of administration, upon which the stamps shall have been rectified in pursuance of this Act, to the several ecclesiastical courts by which the same shall have been granted, together with the value of the estate and effects of the deceased upon which such ratification shall have proceeded.

Accounts of probates, &c. on which stamps have been rectified, to be transmitted to courts.

Where too little duty has been paid through mis-take, executors, &c. not applying within six months after discovery of the mistake to be liable to penalty.                       122. Where too little duty shall have been paid on such probate or letters of administration in consequence of any mistake or mis-apprehension, or of its not being known at the time that some particular part of the estate and effects belonged to the deceased, if any executor or administrator acting under such probate of letters of administration shall not, within six calendar months after the passing of this Act or after the discovery of the mistake or mis-apprehension or of any estate or effects not known at the time to have belonged to the deceased, apply to the said commissioners of stamps, and pay what shall be wanting to make up the duty which ought to have been paid at first on such probate or letters of administration, he or she shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the sum wanting to make up the proper duty.

Credit may be given for the duty on probates, &c. in certain cases.                                                                                123. And whereas it has happened in the case of letters of administration on which the proper stamp duty hath not been paid at first, that certain debts, chattels real or other effects, due or belonging to the deceased, have been found to be of such great value that the administrator hath not been possessed of money sufficient, either of his own or of the deceased, to pay the requisite stamp duty, in order to render such letters of administration available for the recovery thereof by law: And whereas the like may occur again, and it may also happen that executors of persons entitled to take out letters of administration may, before obtaining probate of the will or letters of administration of the estate and effects of the deceased, find some considerable part or parts of the estate and effects of the deceased so circumstanced as not to be immediately got possession of, and may not have money sufficient, either of their own or of the deceased, to pay the stamp duty on the probate or letters of administration which it shall be necessary to obtain: Be it therefore further enacted, that it shall be lawful for the commissioners of stamps, on satisfactory proof of the facts by affidavit or solemn affirmation, in any such case as aforesaid which may appear to them to require relief, to cause the probate or letters of administration to be duly stamped for denoting the duty payable or which ought originally to have been paid thereon, and to give credit for the duty, either upon payment of the before-mentioned penalty, or without, in cases of probates or letters of administration already obtained and upon which too little duty shall have been paid, and either with or without allowance of the stamp duty already paid thereon, as the case may require under the provisions of this Act; provided in all such cases of credit the security be first given by the executors or administrators, together with two or more sufficient sureties to be approved of by the said commissioners, by a bond to his Majesty, in double the amount of the duty, for the due and full payment of the sum for which credit shall be given, within six calendar months or any less period, and of the interest for the same at the rate of ten pounds per centum per annum from the expiration of such period until payment thereof, in case of any default of payment at the time appointed; and such probate or letters of administration having been duly stamped in the manner aforesaid, shall be as valid and available as if the proper duty had been at first paid thereon and the same had been stamped accordingly.

Security to be given by executors, &c.
Time of credit may be extended.                                                                                124. Provided always, that if at the expiration of the time to be allowed for the payment of the duty on such probate or letters of administration it shall appear to the satisfaction of the said commissioners that the executor or administrator to whom such credit shall be given as aforesaid shall not have recovered effects of the deceased to an amount sufficient for the payment of the duty, it shall be lawful for the said commissioners to give such further time for the payment thereof, and upon such terms and conditions, as they shall think expedient.

Probate, &c. when credit is given, to be deposited with the commissioners.                                                                                125. Provided also, that the probate or letters of administration, so to be stamped on credit as aforesaid, shall be deposited with the said-commissioners of stamps, and shall not be delivered up to the executor or administrator, until payment of the duty, together with such interest as aforesaid, if any shall become due; but the same shall nevertheless be produced in evidence by some officer of the commissioners of stamps, at the expence of the executor or administrator, as occasion shall require.

Duty for which credit is given to be a preferable debt.                                                                                126. The duty for which credit shall be given as aforesaid shall be á debt to his Majesty, from the personal estate of the deceased, and shall be paid in preference to and before any other debt whatsoever due from the said eatate; and if any executor or administrator of the estate of the deceased shall pay any other debt in preference thereto, he or she shall not only be charged with and be liable to pay the duty out of his or her own estate, but shall also forfeit the sum of five hundred pounds.

Stamping and deposit, &c. of letters of administration de bonis non, in cases where credit is given.                                                                              127. It, before payment or the duty for which credit shall be given in any such case as aforesaid, it shall become necessary to take out letters of administration de bonis non of the deceased, it shall also be lawful for the said commissioners of stamps to cause such letters of administration de bonis non to be duly stamped with the particular stamp provided to be used on letters of administration of that kind for denoting the payment of the duty in respect of the effects of the deceased on some prior probate or letters of administration of the same effect, in such and the same manner as if the duty had been actually paid, upon having the letters of administration de bonis non deposited with the said commissioners, and upon having such further security for the payment of the duty as they shall think expedient; and such letters of administration shall be as valid and available as if the duty for which credit shall be given had been paid.

Executors, &c. to deliver to the commissioners an account of the personal estate, &c. of the deceased, and all payments made thereout, and commissioners to assess duty thereon.  128. Every executor and administrator or other person or persons, having or taking the burthen or execution of the will or testamentary instrument or the administration of the personal estate of any person deceased, shall, before such executor, administrator, or other person shall retain for their own use or for the benefit of any other person or persons, or shall transfer, pay, deliver, satisfy, or otherwise discharge the residue of the personal estate, and the residue of monies arising from the sale or mortgage of any real estate, directed by any testamentary instrument to be sold or mortgaged, or any certain proportional part of such residue, to the person or persons entitled thereto, deliver to the commissioners of stamp duties or their officers a full and just account of the personal estate of the deceased and of the monies arising from the sale or mortgage of real estate, or the value of the real estate, if not sold, when the same is directed by the will or other testamentary instrument of the deceased to be absolutely sold or mortgaged, and of all lawful payments made out of such personal estate, and the monies arising from the sale or mortgage of such real estate, on the forms printed for such accounts by order of the said commissioners of stamp duties, when and as far as such forms can be made applicable to the account to be delivered, and when they will not so apply, the account may be rendered in such form as shall sufficiently answer the purposes desired; and the said commissioners or their officers shall examine such account, and if it shall appear to them to be a just and proper account, they shall assess the duty thereon, but if the commissioners shall not be satisfied with the account delivered, it shall be lawful for them to require an account to be rendered on oath or affirmation, which oath or affirmation shall be according to the form prescribed in the schedule hereunto annexed, and shall be administered by a justice of the peace, or master or masters extraordinary in Chancery; and if it shall appear by the books of the said commissioners that there are any outstanding duties due and payable on legacies or annuities, it shall be lawful for the said commissioners to require payment of such duties within a specified time; and that if after such requisition the same shall not be paid, or cause shewn to the satisfaction of the commissioners within the time specified why the same should not be paid, it shall be lawful for the said commissioners to institute proceedings in his Majesty's Court of Exchequer against the executors or administrators or person or persons taking the burthen of the execution of the will or administration of the personal estate of the deceased or acting as trustee or trustees, and also against the legatee to whom the legacy or annuity upon which such duty shall appear to be unpaid shall have been given, if the circumstances of the case require it, for the payment of the duty; and if after such proceedings shall be instituted it shall be shewn that by reason of the death of the legatee or annuitant in the lifetime of the deceased, or of the legacy not being of the value of twenty pounds, or from any other cause, no duty is payable, it shall be lawful for the court in which such suit shall be instituted to order all costs, charges, and expences attending such proceedings to be paid by the person or persons of whom the said commissioners shall have required payment of the duty, by way of penalty for not having, after such requisition, shewn to the satisfaction of the commissioners that no duty was payable on such legacy or annuity.

Proceedings may be instituted for the recovery of outstanding duties payable on legacies or annuities.

Where it is proved that the estate of the deceased is reduced bypayment of debts so that a less stamp duty would have sufficed, the difference shall he returned.                 129. Provided always, that where it shall be proved by oath of proper vouchers, to the satisfaction of the said commissioners of stamps, that an executor or administrator hath paid debts due and owing from the deceased, and payable by law, out of his or her personal or moveable estate, to such an amount as being deducted from the amount or value of the estate and effects of the deceased, for or in respect of which a probate or letters of administration shall have been granted after the commencement of this Act, shall reduce the same to a sum which, if it had been the whole gross amount or value of such estate and effects, would have occasioned a less stamp duty to be paid on such probate or letter of administration than shall have been actually paid thereon under and by virtue of this Act, it shall be lawful for the said commissioners to return the difference, provided the same shall be claimed within three years after the date of such probate or letters of administration as aforesaid; but where by reason of any proceeding at law or in equity the debts due from the deceased shall not have been ascertained and paid, or the effects of the deceased shall not have been recovered and. made available, and in consequence thereof the executor or administrator shall be prevented from claiming such return of duty as aforesaid within the said term of three years, it shall be lawful for the commissioners of stamps to allow such further time for making the claim as may appear to them to be reasonable under the circumstances of the case.

Executors, &c. may transfer, &c. stocks or funds held by the deceased as trustee, on making an affidavit of the fact;                                                             130. Where the executors or administrators of any person deceased shall be desirous of transferring or of receiving the dividends of any share standing in the name of the deceased of and in any of the government or parliamentary stocks or funds transferrable at the Bank of Ireland, or of and in the stock and funds of the Bank of Ireland, or of and in the stock or funds of any other company, corporation, or society whatsoever, passing by transfer in the books of such company, corporation, or society, under and by virtue of any such probate or letters of administration as aforesaid, and shall alledge that the deceased was possessed thereof or entitled thereto either wholly or partially as a trustee, it shall be lawful for the Bank of Ireland, and for any such other company, corporation, or society as aforesaid, or their respective officers, for their indemnity and protection, to require such affidavit or affirmation of the fact as herein-after is mentioned, if the fact shall not otherwise satisfactorily appear, and thereupon to permit such executors or administrators to transfer the stock or fund in question, or receive the dividends thereof, without regard to the amount of the stamp duty on the probate of the will of the deceased or letters of administration of his or her effects; and where the executors or administrators of any person deceased shall have occasion to recover any debt or debts, or any other personal effects, due or apparently belonging to the deceased, and shall alledge that the deceased was possessed thereof or entitled thereto either wholly or partially as a trustee, it shall be lawful for the person or persons liable to pay or deliver such debt or debts or other effects to require such affidavit or affirmation of the fact as herein-after is mentioned, if the fact shall not otherwise satisfactorily appear, and thereupon to pay, deliver, or make over the debt or debts or other effects in question to such executors or administrators, or as they shall direct, without regard to the amount of the stamp duty on the probate of the will of the deceased or the letters of administration of his or her effects; and where the executors or administrators of any person deceased shall have occasion to assign or transfer any debt or debts due to the deceased, or any chattels real or other personal effects whereof or whereto the deceased was possessed or entitled, and shall alledge that the same respectively was or were due to or vested in the deceased either wholly or partially as a trustee, it shall be lawful for the person or persons, to whom or for whose use such debt or debts, chattels real or other personal effects shall be proposed to be assigned or transferred, to require such affidavit or affirmation of the fact as herein-after is mentioned, if the fact shall not otherwise satisfactorily appear, and thereupon to accept the proposed assignment or transfer, without regard to the amount of the stamp duty on the probate of the will of the deceased or the letters of administration of his or her effects in Ireland.

and may recover or assign debts, &c. owing to the deceased as trustee, on making a like affidavit.

Special affidavit to be made by executors, &c. in cases of property held by the deceased as trustee.                                                                              131. Upon any such requisition as aforesaid the executor or executors, administrator or administrators of the deceased, or some other person or persons to whom the facts shall be known, shall make a special affidavit or affirmation of the facts and circumstances of the case, stating the property in question, and that the deceased had not any beneficial interest whatever in the same, or had no other beneficial interest therein than shall be particularly mentioned and set forth (as the case may be), but was possessed thereof or entitled thereto either wholly or in part (as the case may be) in trust for some other person or persons whose name or names or other sufficient description shall be specified in such affidavit or affirmation, or for such purposes as shall be specified therein; and that the beneficial interest of the deceased (if any) in the property in question doth not exceed a certain value, to be therein also specified according to the best estimate that can be made thereof if reversionary or contingent, and that the amount or value of the estate for which the stamp duty was paid on the probate of the will of the deceased, or on the letters of administration of his or her effects, is sufficient to include and cover such beneficial interest of the deceased as well as the rest of the personal estate, whereof or whereto the deceased was beneficially possessed or entitled, and for which such probate or letters of administration shall have been granted, as far as the same have come to the knowledge of such executor or executors, administrator or administrators; and where the affidavit or affirmation of the facts and circumstances of the trusts shall be made by any other person than the executor or executors, administrator or administrators of the deceased, such executor or executors, administrator or administrators shall make affidavit or affirmation that the same are true to the best of his, her, or their knowledge and belief, and that the property in question is intended to be applied and disposed of accordingly; which affidavit or affirmation shall be sworn or made before a master in Chancery, ordinary or extraordinary (who is hereby authorized to take the same and administer the proper oath or affirmation for that purpose), and shall be delivered to the party or parties requiring the same, and shall be sufficient to indemnify and protect the party or parties requiring the same, and also the party or parties acting upon the faith thereof; and if any person or persons making any such affidavit or affirmation as aforesaid shall knowingly and wilfully make a false oath or affirmation of or concerning any of the matters to be therein specified and set forth every person so offending and being thereof lawfully convicted shall be subject and liable to such pains and penalties as persons convicted of wilful and corrupt perjury shall then be subject and liable to by or under any law then in force.

Penalty for false affidavit.
[Ss. 132–152 rep. 33 & 34 Vict. c. 99.]


55 Geo. 3. C. 184.                                                    1. Whereas certain stamp duties contained in the schedule to the Stamp Act, 1815, are now payable upon probates of wills and letters of administration in England and Ireland, and upon inventories to be exhibited and recorded in any commissary court in Scotland, and are imposed by certain graduated scales according to the value of the estate and effects for or in respect of which such probate or letters of administration are granted, or whereof such inventory is exhibited or recorded, but such graduated scales of duty cease where such value amounts to one million pounds and upwards; and it is expedient to extend and continue such graduation of duty as herein-after mentioned: Be it enacted, that in lieu of the said stamp duties upon such probates and letters of administration and inventories respectively, where such value as aforesaid shall amount to one million pounds or upwards, there shall be charged and paid the following duties respectively; that is to say,
Duties on probates, &c. where value of property is above 1,000,000l.

For everyone hundred thousand pounds of the whole value of such estate and effects, and any fractional part of one hundred thousand pounds,
Where the deceased shall have left any will or testament or testamentary disposition of his personal or moveable estate and effects, the stamp duty of one thousand five hundred pounds;
And where the deceased shall not have left any such will or testament or testamentary disposition, the stamp duty of two thousand two hundred and fifty pounds.

[S. 2 rep. 38 & 39 Vict. c. 66. (S.L.R.) Ss. 3, 4 rep. 51 & 52 Vict. c. 33. s. 8.]


Short title.                                                                   1. This Act may be cited for all purposes as the Customs and Inland Revenue Buildings (Ireland) Act, 1882.

Lands, &c. held for the service of the Customs to vest in the Board of Works.  2. All lands and hereditaments in Ireland which are at the time of the passing of this Act vested in the secretary to the Commissioners of Her Majesty's Customs (in this Act called the Commissioners of Customs) or any other person in trust for the Commissioners or for the use and service of Her Majesty's Customs, and also all lands and hereditaments in Ireland which are at the time of the passing of this Act vested in the Commissioners of Works for the use and service of the Inland Revenue, shall become and are hereby vested in the Commissioners of Public Works in Ireland (herein-after called the Commissioners of Public Works) for the public service, and shall be subject to the provisions of the Public Works (Ireland) Act, 1869, in all respects as if the same had been acquired under the provisions of that Act.

32 & 33 Vict. c. 74.
As to completion of existing contracts.                                        3. All contracts entered into by or on behalf of the Commissioners of Customs in respect of any lands or hereditaments in Ireland for the use and Service of the Customs, and not at the time of the passing of this Act fully performed and completed, and also all contracts entered into by or on behalf of the Commissioners of Works in respect of any lands or hereditaments in Ireland for the use and service of the Inland Revenue, and not at the time of the passing of this Act fully performed and completed, may be enforced and shall be performed and completed for the public service in like manner as if the Commissioners of Public Works had been parties thereto instead of the Commissioners of Customs, or the Commissioners of Works, as the case may be.

Board of Works empowered to purchase lands.                                    4. The Commissioners of Public Works shall, under and subject to the provisions of the Public Works (Ireland) Act, 1869, and under the direction of the Treasury, from time to time purchase, hire, or otherwise acquire such lands or hereditaments as may be necessary for the service of Her Majesty's Customs in Ireland, or for the service of the Inland Revenue in Ireland; and for the purpose of any such purchase the Lands Clauses Consolidation Act, 1845, and the Acts amending the same, except so much thereof as relates to the purchase of land otherwise than by agreement are hereby incorporated with this Act, the special Act being construed to mean this Act, and the promoters of the undertaking being construed to mean the Commissioners of Public Works.

32 & 33 Vict. c. 74.
8 & 9 Vict. c. 18.
Incorporation of 8 & 9 Vict. c. 18.                                            5. Whenever the Treasury have exercised, with reference to lands or hereditaments in Ireland, the power conferred on them by the three hundred and thirty-fifth section of the Customs Consolidation Act, 1853, the purchase or acquisition of such lands or hereditaments shall, instead of being carried into effect in the manner prescribed by the said Act, as amended by the Customs Consolidation Act, 1876, and the Customs Buildings Act, 1879, be carried into effect in the manner prescribed by the Lands Clauses Consolidation (Ireland) Acts, 1845 to 1868; and for that purpose the Customs Consolidation Act, 1853, shall be deemed to be the special Act; and the “Promoters of the undertaking,” “Railway,” and “Company,” shall be construed to mean the Commissioners of Public Works.

23 & 24 Vict. c. 106.
14 & 15 Vict. c. 70.
23 & 24 Vict. c. 97.
27 & 28 Vict. c. 71.
31 & 32 Vict. c. 70.
16 & 17 Vict. c. 107.
39 & 40 Vict. c. 36.
42 & 43 Vict. c. 36.
In this section the term “Lands Clauses Consolidation (Ireland) Acts, 1845 to 1868,” means the Lands Clauses Consolidation Act, 1845, as the same is amended by the Lands Clauses Consolidation Acts Amendment Act, 1860; the Railways Act (Ireland), 1851; the Railways Act (Ireland), 1860; the Railways Act (Ireland), 1864; and the Railways Traverse Act.

Power to sell and let lands.                                                   6. The Commissioners of Public Works may from time to time, under the direction of the Treasury, sell, exchange, demise, or in any manner dispose of any lands or hereditaments vested in or acquired by them under the provisions of this Act; and, in the case of sales or exchanges of lands or hereditaments held for the use and service of the Customs, the two hundred and seventy-fifth section of the Customs Consolidation Act, 1876, shall apply to such sales or exchanges, with this modification, that the moneys therein referred to shall be paid to the Commissioners of Public Works instead of to the Commissioners of Customs, and that the receipt of the Commissioners of Public Works (endorsed on the conveyance, surrender, or assignment), shall effectually discharge the purchaser or person by whom or on whose account the same shall be paid.

39 & 40 Vict. c. 36.