[Preamble.]
When persons charged with felony before two justices shall be committed.                                                                                [1.] Where any person shall be taken on a charge of felony, or suspicion of felony, before one or more justice or justices of the peace, and the charge shall be supported by positive and credible evidence of the fact, or by such evidence as if not explained or contradicted shall, in the opinion of the justice or justices, raise a strong presumption of the guilt of the person charged, such person shall be committed to prison by such justice or justices in the manner herein-after mentioned; but if there shall be only one justice present, and the whole evidence given before him shall be such as neither to raise a strong presumption of guilt, nor to warrant the dismissal of the charge, such justice shall order the person charged to be detained in custody, and such person shall be taken before two justices at the least; . . .

Persons charged before one justice shall be taken before two.

[Part of s. 1 and ss. 2, 3, as to taking bail in cases of felony, and to taking examinations and informations against persons charged with felonies and misdemeanors, and binding persons by recognizance to prosecute or give evidence, rep. 12 & 13 Vict. c. 69. s. 34.]

Duty and power of coroner on inquests whereon parties are indictable for manslaughter or murder, or as accessories to murder before the fact.                    4. Every coroner, upon any inquisition taken before him, whereby any person shall be indicted for manslaughter or murder, or as an accessory to murder before the fact, shall put in writing the evidence given to the jury before him, or as much thereof as shall be material; and shall have authority to bind by recognizance all such persons as know or declare any thing material touching the said manslaughter or murder, or the said offence of being accessory to murder, to appear at the next court of oyer and terminer or gaol delivery, or other court at which the trial is to be, then and there to prosecute or give evidence against the party charged; and every such coroner shall certify and subscribe the same evidence, and all such recognizances, and also the inquisition before him taken, and shall deliver the same to the proper officer of the court in which the trial is to be, before or at the opening of the court.

Courts may fine justices and coroners for neglect, &c.                                                                                5. If any justice or coroner shall neglect or offend in any thing contrary to the true intent and meaning of any of the provisions of this Act, it shall be lawful for the court to whose officer any such examination, information, evidence, bailment, recognizance, or inquisition ought to have been delivered, and such court is hereby authorized and required, upon examination and proof of the offence, in a summary manner to set such fine upon every such justice or coroner as the court shall think meet.

Provisions to apply to all justices and coroners.                                                                                6. The provisions of this Act relating to justices and coroners shall apply to the justices and coroners not only of counties at large, but also of all other jurisdictions.

Plea of not guilty, without more, shall put the prisoner on his trial by jury.                                                                                7. Whenever any person, not having privilege of peerage, being arraigned upon any indictment for treason, felony, or piracy, shall plead thereto a plea of not guilty, such person shall, by such plea, without any further form, be deemed to have put himself or herself upon the country for trial, and the court shall, in the usual manner, order a jury for the trial of such person accordingly.

If prisoner refuse to plead, court may order plea of not guilty to be entered.                                                                                8. If any person, being arraigned upon or charged with any indictment or information for treason, felony, piracy, or misdemeanor shall stand mute of malice, or will not answer directly to the indictment or information, in every such case it shall be lawful for the court, if it shall so think fit, to order the proper officer to enter a plea of not guilty on behalf of such person; and the plea so entered shall have the same force and effect as if such person had actually pleaded the same.

The King shall only challenge for cause certain.                                                                                9. In all inquests to be taken before any of the courts in Ireland, wherein the King is a party, howsoever it be, notwithstanding it be alleged by them that sue for the King that the jurors of those inquests, or some of them, be not indifferent for the King, yet such inquests shall not remain untaken for that cause; but if they that sue for the King will challenge any of those jurors, they shall assign of their challenge a cause certain, and the truth of the same challenge shall be inquired of according to the custom of the court; and it shall be proceeded to the taking of the same inquisitions, as it shall be found, if the challenges be true or not, after the discretion of the court: Provided always, that nothing herein contained shall affect or be construed to affect the power of any court in Ireland to order any juror to stand by until the panel shall be gone through, at the prayer of them that prosecute for the King, as has been heretofore accustomed; and that no person arraigned for treason, or murder, or for other felony, shall be admitted to any peremptory challenge above the number of twenty; and if any person so arraigned for treason, or murder, or for other felony, shall peremptorily challenge more than twenty, such excessive challenge shall be rejected, and the jurors so challenged beyond the number of twenty shall be sworn on the inquest, and the trial shall proceed as if such excessive challenge had not been made or taken.

Court may bid a juror stand by.
Prisoner allowed twenty peremptory challenges only in felony.

Attainder, except for the same offence, not pleadable in bar.                                                                                10. No plea setting forth any attainder shall be pleaded in bar of any indictment, unless the attainder be for the same offence as that charged in the indictment.

Jury shall not enquire of prisoner’s lands, &c., nor whether he fled.                                                                                11. Where any person shall be indicted for treason or felony, the jury impannelled to try such person shall not be charged to enquire concerning his lands, tenements, or goods, nor whether he fled for such treason or felony.

Benefit of clergy abolished.                                                                                12. Benefit of clergy, with respect to persons convicted of felony, shall be abolished; but nothing herein contained shall prevent the joinder in any indictment of any counts which might have been joined before the passing of this Act.

What felonies only shall be capital.                                                                                13. No person convicted of felony shall suffer death, unless it be for some felony which was excluded from the benefit of clergy before or on the first day of the present session of Parliament,[1] or which hath been or shall be made punishable with death by some Act passed after that day.

[S. 14 rep. 36 & 37 Vict. c. 91. (S.L.R.)]
Felonies, not capital, punishable under the Acts relating thereto, or under this Act, by transportation, &c.                                                     15. Every person convicted of any felony not punishable with death shall be punished in the manner prescribed by the statute or statutes specially relating to such felony; and every person convicted of any felony for which no punishment hath been or hereafter may be specially provided shall be deemed to be punishable under this Act, and shall be liable, at the discretion of the court, to be transported beyond the seas for the term of seven years, or to be imprisoned for any term not exceeding two years, . . .

Persons returning from transportation punishable as felons, may be tried where found, &c.                                                                        16. If any person heretofore sentenced or ordered, or here-after to be sentenced or ordered, to be transported, or who shall have agreed or shall agree to transport or banish himself or herself on certain conditions, either for life or for any number of years, shall be afterwards at large within any part of the United Kingdom, without some lawful cause, before the expiration of his or her term of transportation or banishment, every such offender shall be guilty of felony, and shall suffer death as a felon [Rep. 5 & 6 Vict. c. 28. s. 12]; and every such offender may be tried, either in the county or place where such offender shall be found at large, or in the county or place at which such sentence or order of transportation or banishment was passed or made.

Allegation of sentence, &c. of transportation sufficient, without reference to indictment, trial, &c.                                                            17. In any indictment or information against any offender for being found at large contrary to the provisions of this Act, or of any other Act now in force or hereafter to be in force, whether such offender shall have been tried before any court or judge within or without the United Kingdom, or before any naval or military court martial, it shall be sufficient to allege the sentence or order of transportation or banishment of such offender, without alleging any indictment, information, trial, conviction, judgment, or other proceeding, or any pardon or intention of mercy, or signification thereof, of or against or in any manner relating to such offender.

Certificate of the sentence of transportation to be forwarded by the clerk of the court where the sentence was passed, and to be sufficient evidence, &c.        18. The clerk of the court or other officer having the custody of the records of the court where any such sentence or order of transportation or banishment shall have been passed or made, or his deputy, shall, at the request of any person on behalf of his Majesty, make out and give a certificate in writing, signed by him, containing the effect and substance only (omitting the formal part) of any indictment, information, and conviction of such offender, and of the sentence or order for his or her transportation or banishment, (not taking for the same more than the sum of six shillings and eightpence,) which certificate shall be sufficient evidence of the conviction and sentence or order for the transportation or banishment of such offender; and every such certificate, if made by the clerk or officer of any court in Ireland or by his deputy, shall be received in evidence upon proof of the signature of the person signing the same; and every such certificate, if made by the clerk or officer of any court out of Ireland, shall be received in evidence, if verified by the seal of the court, or by the signature of the judge or of one of the judges of such court, without further proof.

The Court may order hard labour or solitary confinement as part of the sentence of imprisonment.                                                                 19. Where any person shall be convicted of any offence punishable under this Act, for which imprisonment may be awarded, it shall be lawful for the court to sentence the offender to be imprisoned, or to be imprisoned and kept to hard labour, in the common gaol or house of correction; and also to direct that the offender shall be kept in solitary confinement for the whole or any portion or portions of such imprisonment, or with such imprisonment with hard labour, as to the court in its discretion shall seem meet.

On conviction of felony of a person under sentence for a former crime, the court may pass a second sentence, to commence after the expiration of the first.      20. Whenever sentence shall be passed for felony on a person already imprisoned under sentence for another crime, it shall be lawful for the court to award imprisonment for the subsequent offence, to commence at the expiration of the imprisonment to which such person shall have been previously sentenced; and where such person shall be already under sentence, either of imprisonment or of transportation, the court, if empowered to pass sentence of transportation, may award such sentence for the subsequent offence, to commence at the expiration of the imprisonment or transportation to which such person shall have been previously sentenced, although the aggregate term of imprisonment or transportation respectively may exceed the term for which either of those punishments could be otherwise awarded.

Punishment for felony (not capital) committed subsequent to a previous conviction for felony, transportation, &c. Form of indictment for the subsequent felony.  21. [Recital.] If any person shall be convicted of any felony not punishable with death, committed after a previous conviction for felony, such person shall on such subsequent conviction be liable, at the discretion of the court, to be transported beyond the seas for life, or for any term not less than seven years, or to be imprisoned for any term not exceeding four years, . . .; and in any indictment for any such felony committed after a previous conviction for felony it shall be sufficient to state that the offender was at a certain time and place convicted of felony, without otherwise describing the previous felony; and a certificate containing the substance and effect only (omitting the formal part) of the indictment and conviction for the previous felony, purporting to be signed by the clerk of the court or other officer having the custody of the records of the court where the offender was first convicted, or by the deputy of such clerk or officer, (for which certificate a fee of six shillings and eightpence, and no more, shall be demanded or taken,) shall, upon proof of the identity of the person of the offender, be sufficient evidence of the first conviction, without proof of the signature or official character of the person appearing to have signed the same; and if any clerk officer, or deputy shall utter any false certificate of any indictment and conviction for a previous felony or of any sentence or order of transportation or banishment, or if any person, other than such clerk, officer, or deputy, shall sign any such certificate as such clerk, officer, or deputy, or shall utter any such certificate with a false or counterfeit signature thereto, every such offender shall be guilty of felony, and being lawfully convicted thereof, shall be liable, at the discretion of the court, to be transported beyond the seas for the term of seven years, or to be imprisoned for any term not exceeding two years, . . .

Proof of the first conviction by certificate of clerk of the court.

Uttering a false certificate of conviction, felony, punishable by transportation.

Admiralty offences.                                                                                22. All offences prosecuted in the High Court of Admiralty of Ireland shall upon every first and subsequent conviction be subject to the same punishment, whether of death or otherwise, as if such offences had been committed upon the land.

[Ss. 23–25 rep. 24 & 25 Vict. c. 95. s. 1.]
Offences committed on the boundaries of counties may be tried in either county.                                                                                26. Where any felony or misdemeanor shall be committed on the boundary or boundaries of two or more counties or within the distance of five hundred yards of any such boundary or boundaries, or shall be begun in one county and completed in another, every such felony or misdemeanor may be dealt with, inquired of, tried, determined, and punished in any of the said counties, in the same manner as if it had been actually and wholly committed therein.

Offences committed during a journey or on a voyage upon a river, &c. may be tried in any county through which the coach, &c. passed.                             27. Where any felony or misdemeanor shall be committed on any person, or on or in respect of any property, in or upon any coach, waggon, cart, or other carriage whatever, employed in any journey, or shall be committed on any person, or on or in respect of any property, on board any vessel whatever employed in any voyage or journey upon any navigable river, canal, or inland navigation, such felony or misdemeanor may be dealt with, inquired of, tried, determined, and punished in any county through any part whereof such coach, waggon, cart, carriage, or vessel shall have passed in the course of the journey or voyage during which such felony or misdemeanor shall have been committed, in the same manner as if it had been actually committed in such county; and in all cases where the side, centre, or other part of any highway, or the side bank, centre, or other part of any such river, canal, or navigation, shall constitute the boundary of any two counties, such felony or misdemeanor may be dealt with, inquired of, tried, determined, and punished in either of such counties through or adjoining to or by the boundary of any part whereof such coach, cart, waggon, carriage, or vessel shall have passed in the course of the journey or voyage during which such felony or misdemeanor shall have been committed, in the same manner as if it had been actually committed in such county.

When sides, &c. of highways, &c., constitute boundaries, offenders may be tried in either county.

In indictments for offences committed on the property of partners, joint owners, &c. the property may be laid in any one partner, &c. by name, and others.       28. In any indictment or information for any felony or misdemeanor, wherein it shall be requisite to state the ownership of any property whatsoever, whether real or personal which shall belong to or be in the possession of more than one person, whether such persons be partners in trade, joint tenants, parceners, or tenants in common, it shall be sufficient to name one of such persons, and to state such property to belong to the person so named, and another or others, as the case may be; and whenever in any indictment or information for any felony or misdemeanor it shall be necessary to mention, for any purpose whatsoever, any partners, joint tenants parceners, or tenants in common, it shall be sufficient to describe them in the manner aforesaid; and this provision shall be construed to extend to all joint stock companies and trustees.

In indictments for felonies, &c. relating to churches, bridges, or public buildings, property need not be stated as being in any person.                         29. In any indictment or information for any felony or misdemeanor committed in, upon, or with respect to any church, chapel, or place of religious worship, or to any bridge, court, court house, sessions house, gaol, house of correction, infirmary, asylum, or other public building, erected or maintained in whole or in part at the expence of any county, county of a city, or county of a town, or on or with respect to any goods or chattels whatsoever, provided for or at the expence of any county, county of a city, or county of a town, to be used for making, altering, or repairing any bridge or highway, or any court or other such building as aforesaid, or to be used in or with any such court or other building, it shall not be necessary to state such church, chapel, or place of religious worship, or such bridge, court, court house, sessions house, gaol, house of correction, infirmary, asylum, or other buildings, or any such goods or chattels, to be the property of any person.

Indictments shall not be abated by dilatory plea of misnomer or of want of addition, &c., but the indictment may be amended.                                     30. No indictment shall be abated by reason of any dilatory plea of misnomer, or of want of addition or of wrong addition, of any party offering such plea, if the court shall be satisfied, by affidavit or otherwise, of the truth of such plea; but in such case the court shall forthwith cause the indictment or information to be amended according to the truth, and shall call upon such party to plead thereto, and shall proceed as if no such dilatory plea had been pleaded.

[S. 31 rep. 36 & 37 Vict. c. 91. (S.L.R.)]
Certain formal defects shall not stay or reverse judgment after verdict.                                                                                32. No judgment after verdict upon any indictment or information for any felony or misdemeanor shall be stayed or reversed for want of a similiter, nor by reason that the jury process has been awarded to a wrong officer upon an insufficient suggestion, nor for any misnomer or misdescription of the officer returning such process, or of any of the jurors, nor because any person has served upon the jury who has not been returned as a juror by the sheriff or other officer; and where the offence charged shall be an offence theretofore created by any statute, or subjected to a greater degree of punishment, or excluded from the benefit of clergy, by any statute, the indictment or information shall after verdict be held sufficient, if it describe the offence in the words of the statute creating the offence, or prescribing the punishment, or excluding the offender from the benefit of clergy.

Effect of a free or conditional pardon to a convict.                                                                                33. Where the royal mercy shall be extended to any offender convicted of any felony punishable with death or otherwise, and either a free pardon or a conditional pardon shall by warrant in due form be granted to such offender, the discharge of such offender out of custody in the case of a free pardon, and the performance of the condition in the case of a conditional pardon, shall have the effect of a pardon under the great seal for such offender as to the felony for which such pardon shall be so granted: Provided always, that no free pardon, nor any such discharge in consequence thereof, nor any conditional pardon, nor the performance of the condition thereof, in any of the cases aforesaid, shall prevent or mitigate the punishment to which the offender might otherwise be lawfully sentenced on a subsequent conviction for any felony committed after the granting of any such pardon.

Proviso.
Recognizance in certain cases not to be estreated without a judge’s order.                                                                                34. [Recital.] In every case where any person bound by recognizance for his or her appearance (or for whose appearance any other person shall be so bound) to prosecute or give evidence in any case of felony or misdemeanor, or to answer for any common assault, or to articles of the peace, shall therein make default, the officer of the court by whom the estreats are made out shall and such officer is hereby required to prepare a list in writing, specifying the name of every person so making default, and the nature of the offence in respect of which every such person, or his or her surety, was so bound, together with the residence, trade, profession, or calling of every such person and surety, and shall in such list distinguish the principals from the sureties, and shall state the cause, if known, why each such person has not appeared, and whether, by reason of the non appearance of such person the ends of justice have been defeated or delayed and every such officer shall, and such officer is hereby required, before any such recognizances shall be estreated, to lay such list, if at a court of oyer and terminer or gaol delivery in any county, before one of the justices of those courts respectively, and if at a court wherein a recorder or other corporate officer is the judge or one of the judges, before such recorder or other corporate officer, and if at a session of the peace, before the assistant barrister or two other justices of the peace who shall have attended such court, who are respectively authorized and required to examine such list, and to make such order touching the estreating or putting in process any such recognizance as shall appear to them respectively to be just; and it shall not be lawful for the officer of any court to estreat or put in process any such recognizance without the written order of the justice, recorder, corporate officer, assistant barrister, or justices of the peace, before whom respectively such list shall have been laid.

[S. 35 rep. 52 & 53 Vict. c. 63.]
Act to extend only to Ireland.                                                                                36. This Act shall extend only to that part of the United Kingdom called Ireland.

[1 29th January 1828.]


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:
Power to prohibit the importation of goods infected with anthrax.  1.—(1) His Majesty may by Order in Council make provision for preventing the importation into the United Kingdom, either absolutely or except at any specified ports and subject to any specified conditions as to disinfection and otherwise, of goods infected, or likely to be infected, with anthrax (in this Act referred to as “infected goods”).

39 & 40 Vict. c. 36.
(2) An Order under this section may contain a declaration that goods of any specified class which are of any specified origin, or are exported from or through any specified country or place, are goods likely to be infected with anthrax, and any such declaration shall be conclusive for all purposes.
(3) Any Order made under this section may be revoked or varied by any subsequent Order.
(4) An Order in Council under this Act may apply, as respects any goods specified in the Order, any of the provisions (including penal provisions) of the Customs (Consolidation) Act, 1876, or any Act amending or extending that Act, with respect to goods whereof the importation is prohibited under those Acts, with such modifications as appear necessary or expedient, and in particular with the substitution of Secretary of State for the Commissioners of Customs and Excise, and of persons appointed by the Secretary of State for officers of Customs and Excise.
(5) In this section the expression “specified” means specified in an Order made under this section.

Provision as to disinfection of infected goods.                    2.—(1) A Secretary of State may provide, maintain, and carry on, or arrange for the provision, maintenance, or carrying on, at such ports or other places in the United Kingdom, as he thinks proper, the necessary works for the disinfection of infected goods, and may make rules providing for the payment by importers of infected goods of fees in respect of the disinfection thereof, and in respect of services rendered in connection with such disinfection, and for the recovery of such payments.

(2) Any expenses incurred by the Secretary of State in carrying this Act into effect, up to such an amount as the Treasury may approve, shall be defrayed out of moneys provided by Parliament.

Short title.                                                       3. This Act may be cited as the Anthrax Prevention Act, 1919.


[Preamble.]
[S. 1 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
Jurisdiction given to admiralty courts to inquire into cases of alleged piracy.            2. Whenever any of her Majesty’s ships or vessels of war, or hired armed vessels, or their boats, or any of the officers and crews thereof, shall attack or be engaged with any persons alleged to be pirates afloat or ashore, it shall be lawful for the High Court of Admiralty of England, and for all courts of vice admiralty in any dominions of her Majesty beyond the seas, . . . . to take cognizance of and to determine whether the persons or any of them so attacked or engaged were pirates, and to adjudge what was the total number of pirates so engaged or attacked, specifying the number of pirates captured, and what were the vessels and boats engaged.

List or return of all cases decided in vice admiralty courts to be sent to the Admiralty.  3. With a view to the assignment of fitting rewards for services performed by her Majesty’s forces against pirates the registrars of the several vice admiralty courts shall, on the first day of January and first day of July in every year, transmit to the Admiralty a list or return of all cases which shall have been adjudged in the said courts respectively under this Act during the six months preceding, together with the dates of the seizure, according to the schedule marked (A) to this Act annexed; and the judges or registrars of the said courts respectively shall, upon the first convenient opportunity after every such decision, transmit the whole of the original evidence, with a statement of the proceedings, to the Admiralty, for the purpose of the same being deposited in the High Court of Admiralty of England for reference when necessary; and all agents of officers and men receiving any rewards herein-before referred to shall be subject to the same laws, rules, and regulations to which agents receiving bounty for the abolition of the slave trade are or may be subject.

[S. 4 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
Condemnation of ships, &c., taken from pirates.                                            5. All ships, vessels, boats, goods, merchandize, specie, or other property taken possession of from pirates by any of her Majesty’s ships or vessels of war, or hired armed vessels, . . . or their boats, or any of the officers and crews thereof, shall and may be proceeded against in any of the admiralty courts before mentioned, and be subject and liable to condemnation as droits and perquisites of her Majesty in her Office of Admiralty: Provided always, that if any part of the said property shall be duly proved to have belonged to and to have been taken from any of her Majesty’s subjects, or from the subjects of any foreign power, then such property and every part thereof shall, by the decree of the said court, be adjudged to be restored, and shall be accordingly restored, to the former owner or owners, proprietor or proprietors thereof respectively, he or they paying for or in lieu of salvage a sum of money equal to one eighth part of the true value, which money . . . shall be paid to and divided and distributed amongst the officers and crews thereof, in such manner, form, and proportion as other bounties are now distributable by virtue of her Majesty’s proclamation or order in council dated the thirtieth day of July one thousand eight hundred and forty-nine, or as her Majesty, shall from time to time by any further proclamation or order or orders in council think fit to declare and direct; . . .

Prejury.                                                                                6. Every person who shall wilfully and corruptly give false evidence in any examination or deposition had or affidavit taken in any proceeding under this Act shall be deemed guilty of perjury, and being thereof convicted shall be subject and liable to all the punishments, pains, and penalties to which persons convicted of wilful and corrupt perjury are liable; and every such person may be tried for any such perjury either in the place where the offence was committed or in any colony or settlement of her Majesty near thereto in which there is a court of competent jurisdiction to try any such offence, or in her Majesty’s Court of Queen’s Bench in England; and in case of any prosecution for such offence in her Majesty’s said Court of Queen’s Bench the venue may be laid in the county of Middlesex.

[S. 7 rep. 38 & 39 Vict. c. 66. (S.L.R.)]
Schedule (A.) referred to by this Act.
Sect. 3 .
Date of attack or destruction.  Property seized, if any.  Names of attacking ships.  Date of sentence.  Decretal part of sentence.  Whether any property has been condemned, and sold or converted, and whether any part remains unsold, and in whose hands the proceeds remain.

[1 Short title, “The Piracy Act, 1850.” See 55 & 56 Vict. c. 10.]


[Preamble.]
[S. 1 (reciting 48 Geo. 3. c. 149) rep. 33 & 34 Vict. c. 59.]

Duties specified in schedule annexed to be levied.                                                                                2.[2] There shall be raised, levied, and paid unto and for the use of his Majesty, in and throughout the whole of Great Britain, for and in respect of the several instruments, matters, and things mentioned and described in the schedule hereunto annexed (except those standing under the head of exemptions), or for or in respect of the vellum, parchment, or paper upon which such instruments, matters, and things, or any of them, shall be written or printed, the several duties or sums of money set down in figures against the same respectively, or otherwise specified and set forth in the same schedule; and the said schedule, and all the provisions, regulations, and directions therein contained with respect to the said duties and the instruments, matters, and. things charged therewith, shall be deemed and taken to be part of this Act, and shall be read and construed as if the same had been inserted herein at this place, and shall be applied, observed, and put in execution accordingly.

[S. 3 (providing that the duties granted by this Act shall be under the management of the commissioners of stamps), and ss. 4–20 rep. 33 & 34 Vict. c. 99.]

Bank of England to pay a composition for the duties on their bills and notes.                                                                     21. The said governor and company [3] shall deliver to the said commissioners of stamps on the first day of May in every year whilst the present stamp duties shall remain in force, a just and true account, verified by the oath of their chief accountant, of the amount or value of all their promissory notes and bank post bills in circulation on some given day in every week, for the space of three years preceding the sixth day of April in the year in which the account shall be delivered, together with the average amount or value thereof according to such account; and the said governor and company shall pay into the hands of the receiver general of the stamp duties in Great Britain, as a composition for the duties which would otherwise have been payable for their promissory notes and bank post bills issued within the year, reckoning from the fifth day of April preceding the delivery of the said account, the sum of three thousand five hundred pounds for every million, and after that rate for half a million but not for a less sum than half a million, of the said average amount or value of their said notes and bank post bills in circulation; and one half part of the sum so to be ascertained as aforesaid for each year's composition shall be paid on the first day of October, and the other half on the first day of April next after the delivery of such account aforesaid.

A new composition to be made when the Bank resume cash payments.                                                                                22. Provided always, that upon the said governor and company resuming their payments in cash a new arrangement for the composition for the stamp duties payable on their promissory notes and bank post bills shall be submitted to Parliament.

[S. 23 rep. 37 & 38 Vict. c. 35 (S.L.R.)]
Re-issuable notes not to be issued by bankers or others, without a licence.                                                                       24. It shall not be lawful for any banker or bankers or other person or persons (except the Sank of England) to issue any promissory notes for money payable to the bearer on demand, hereby charged with a duty and allowed to be re-issued as aforesaid, without taking out a licence yearly for that purpose; which licence shall be granted by two or more of the said commissioners of stamps for the time being, or by some person authorized in that behalf by the said commissioners or the major part of them, on payment of the duty charged thereon in the schedule hereunto annexed; and a separate and distinct licence shall be taken out for or in respect of every town or place where any such promissory notes shall be issued by, or by any agent or agents for or on account of, any banker or bankers or other person or persons; and every such licence shall specify the proper name or names and place or places of abode of the person or persons or the proper name and description of any body corporate to whom the same shall be granted, and also the name of the town or place where, and the name of the bank, as well as the partnership or other name, style, or firm, under which such notes are to be issued; and where any such licence shall be granted to persons in partnership, the same shall specify and set forth the names and places of abode of all the persons concerned in the partnership, whether all their names shall appear on the promissory notes to be issued by them or not, and in default thereof such licence shall be absolutely void; and every such licence which shall be granted between the tenth day of October and the eleventh day of November in any year shall be dated on the eleventh day of October, and every such licence which shall be granted at any other time shall be dated on the day on which the same shall be granted; and every such licence respectively shall have effect and continue in force from the day of the date thereof until the tenth day of October following, both inclusive.

Regulations respecting licences.
[Ss. 25, 26, rep. 36 & 37 Vict. c. 91. (S.L.R.)]
Persons applying for licences to deliver specimens of their notes.                                                                                27. The banker or bankers or other person or persons applying for any such licence as aforesaid shall produce and leave with the proper officer a specimen of the promissory notes proposed to be issued by him or them, to the intent that, the licence may be framed accordingly; and if any banker or bankers or other person or persons (except the Bank of England) shall issue, or cause to be issued by any agent, any promissory note for money payable to the bearer on demand, hereby charged with a duty and allowed to be re-issued as aforesaid, without being licensed so to do in the manner aforesaid, or at any other town or place, or under any other name, style, or firm, than shall be specified in his or their licence, the banker or bankers or other person or persons so offending shall for every such offence forfeit the sum of one hundred pounds.

Penalty for issuing notes without licence, 100l.
Licences to continue in force notwithstanding alteration in partnerships.                                                                         28. Where any such licence as aforesaid shall be granted to any persons in partnership the same shall continue in force for the issuing of promissory notes duly stamped under the name, style, or firm therein specified, until the tenth day of October inclusive following the date thereof, notwithstanding any alteration in the partnership.

[Ss. 29–31 rep. 33 & 34 Vict. c. 99.; ss. 32–36 rep. 32 & 33 Vict. c. 14. s. 12.]

Penalty for administering effects of a deceased person without proving the will or taking out letters of administration within a given time.      37. If any person shall take possession of and in any manner administer any part of the personal estate and effects of any person deceased without obtaining probate of the will or letters of administration of the estate and effects of the deceased within six calendar months after his or her decease or within two calendar months after the termination of any suit or dispute respecting the will or the right to letters of administration, if there shall be any such which shall not be ended within four calendar months after the death of the deceased, every person so offending 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 stamp duty payable on the probate of the will or letters of administration of the estate and effects of the deceased.

Ecclesiastical courts not to grant probates or letters of administration, without affidavit as to value of effects.                               38. No ecclesiastical court or person 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, exclusive of what the deceased shall have been possessed of or entitled to as a trustee for any other person or persons, and not beneficially, but including the leasehold estates for years of the deceased, whether absolute or determinable on lives, if any, and without deducting anything on account of the debts due and owing from the deceased, are under the value of a certain sum to be therein specified to the best of the deponent's or affirmant's knowledge, information, and belief, in order that the proper and full stamp duty may be paid 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.

[Ss. 39–41 rep. 53 & 54 Vict. c. 33. (S.L.R.); but as to ss. 40, 41, see terms of repeal.]

Security to be given in cases where too little duty was paid on letters of administration.                                                        42. 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 and 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 rectification shall have proceeded.

Transmission of accounts of probates, &c. on which stamps have been rectified.

Penalty on executors, &c. not paying the full duty on probates, &c. within a given time after discovery of too little having been paid at first.  43. Where too little duty shall have been paid on any probate or letters of administration, in consequence of any mistake or misapprehension, 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 or letters of administration shall not within six calendar months after the passing of this Act, or after the discovery of the mistake or misapprehension 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.

Ecclesiastical courts not to take surrenders of probates, &c. on the ground only of wrong duty having been paid thereon.                          44. It shall not be lawful for any ecclesiastical court or person to call in and revoke or to accept the surrender of any probate or letters of administration, on the ground only of too high or too low a stamp duty having been paid thereon as heretofore hath been practised; and if any ecclesiastical court or person shall so do, the commissioners of stamps shall not make any allowance whatever for the stamp duty on the probate or letters of administration which shall be so annulled.

Commissioners of stamps in certain cases may give credit for the duty on probates, &c.                                                            45. 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 or 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 said 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 that 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, being 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.
Commissioners may extend the credit, if necessary.                                                                                46. 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 or letters of administration stamped on credit shall he deposited with the commissioners till payment of duty.                            47. 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 expense of the executor or administrator, as occasion shall require.

Duty for which credit is given shall be a debt to the crown, and be paid before other debts.                                                      48. The duty for which credit shall be given as aforesaid shall be a 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 same estate; 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.

Provision for the case of letters of administration de bonis non being taken out before payment of the duty for which credit is given.            49. If before payment of 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 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 effects, 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.

Provision as to affidavits relating to trust property under 48 Geo. 3. c. 149. ss. 35, 37, by executors, &c. residing out of England.             50. In regard to probate of wills and letters of administration, where any part of the personal estate which the deceased was possessed of or entitled to shall be alleged to have been trust property, if the person or persons who shall be required to make any affidavit or affirmation relating thereto, conformably to the provisions of the said Act of the forty-eighth year of his Majesty's reign, shall reside out of England, such affidavit or affirmation shall and may be made before any person duly commissioned to take affidavits by the Court of Session or Court of Exchequer in Scotland, or before one of his Majesty's justices of the peace in Scotland, or before a master in Chancery, ordinary or extraordinary, in Ireland, or before any judge or civil magistrate of any other country or place where the party or parties shall happen to reside; and every such affidavit or affirmation shall be as effectual as if the same had been made before a master in Chancery in England, pursuant to the directions of the said last-mentioned Act.

Where effects of deceased are reduced by payment of debts, the difference in the duty may be returned within a given time.                        51. Provided always, that where it shall be proved by oath or 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 movable 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, or a compensation of a testament, testamentary or dative, shall have been granted after the thirty-first day of August one thousand eight hundred and fifteen, or which shall be included in any inventory exhibited and recorded in a commissary court in Scotland as the law requires after that day, 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 letters of administration, or confirmation or inventory, 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 or confirmation, or the recording of such confirmation 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 Treasury to allow such further time for making the claim as may appear to them to be reasonable under the circumstances of the case.

Affidavits relating to stamp duties, where not otherwise provided for, shall be made before commissioners of stamps, &c.                          52. All affidavits and solemn affirmations in the case of Quakers required by this or any former or future Act of Parliament, or which shall be required by the said commissioners of stamps to be made, for the satisfaction of the said commissioners, of and concerning any facts or circumstances upon which they are to execute the powers vested in them by this or any other Act, or for the verification of any accounts of or concerning the duties under their management, or for any other purpose relating to such duties, shall, in all cases not otherwise expressly provided for, be made before the said commissioners or any one or more of them, or before a master in Chancery, ordinary or [Rep. 36 & 37 Vict. c. 91. (S.L.R.)] extraordinary, in England, or before any person duly commissioned to take affidavits by the Court of Session or the Court of Exchequer in Scotland, or before one of his Majesty's justices of the peace in Scotland.

Power to administer oaths, &c. and penalty for making false oath, &c. under Stamp Duty Acts.                                                      53. All and every person and persons before whom any affidavit or solemn affirmation is or shall be required or directed to be made by this or any former or future Act of Parliament relating to any stamp duties shall be and they are hereby authorised to take the same, and administer the proper oath or affirmation for that purpose; and if any person making any such affidavit or affirmation 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 by any law now in force persons convicted of wilful and corrupt perjury are subject and liable to.

Exemption of ginger, &c. lozenges and other confectionery from stamp duty, &c. unless avowedly sold as medicines.                                 54. Provided always, that nothing contained in this or any other Act shall extend or be construed to extend to charge with any stamp duties ginger and peppermint lozenges, or any other article of confectionery, unless the person vending the same shall vend the same as medicines, or as beneficial for the prevention, cure, or relief of any distemper, malady, ailment, or disorder incident to or in anywise affecting the human body, nor to compel the. person or persons vending the same to take out the licence required by persons vending medicines.

[S. 55 rep., 36 & 37 Vict. c. 91. (S.L.R.)]
The SCHEDULE to which this Act refers.
Schedule.
Part the First.
Containing the Duties on Admissions to Offices, &c., on Instruments of Conveyance, Contract, Obligation, and Security for Money, on Deeds in general, and on other Instruments, Matters, and Things not falling under either of the following Heads.

[Part the Second rep., 33 & 34 Vict. c. 99.]
Part the Third.
Containing the Duties on Probates of Wills and Letters of Administration, on Confirmations of Testaments, testamentary and dative, on Inventories to be exhibited in the Commissary Courts of Scotland, on Legacies out of Real or Personal, Heritable or Moveable Estate, and on Successions to Personal or Moveable Estates upon Intestacy.

PART THE FIRST.

. . . . . . . . . . . . . . . . . . . . .
Licence to be taken out yearly by any banker or bankers, or other person or persons, who shall issue any promissory notes for money payable to the bearer on demand, and allowed to be re-issued - - - - - -

. . . . . . . . . . . . . . . . . . . . .
Schedule.
Part the Third.[1]
Containing the Duties on Probates of Wills and Letters of Administration, on Confirmations of Testaments, testamentary and dative, on Inventories to be exhibited in the Commissary Courts in Scotland, and on Legacies out of Real or Personal, Heritable or Moveable Estate, and on Successions to Personal or Moveable Estates upon Intestacy.

PART THE THIRD.
Probate of a will and letters of administration with a will annexed, to be granted in England;
Confirmation of any testament testamentary, or eik thereto, to be expeded in any commissary court in Scotland, where the deceased shall have died before or upon the 10th day of October 1808, and subsequent to the 10th day of October 1804;
Inventory to be exhibited and recorded in any commissary court in Scotland of the estate and effects of any person deceased who shall have died after the 10th day of October 1808, and have left any testament or testamentary disposition of his or her personal or moveable estate and effects, or any part thereof;
Where the estate and effects for or in respect of which such probate, letters of administration, confirmation, or eik respectively shall be granted or expeded, or whereof such inventory shall be exhibited and recorded, exclusive of what the deceased shall have been possessed of or entitled to as a trustee for any other person or persons, and not beneficially, shall be
above the value of 20l. and under the value of 100l. - -
of the value of 100l. and under the value of 200l. - -
of the value of 200l. and under the value of 300l. - -
of the value of 300l. and under the value of 450l. - -
of the value of 450l. and under the value of 600l. - -
of the value of 600l. and under the value of 800l. - -
of the value of 800l. and under the value of 1,000l. - -
of the value of 1,000l. and under the value of 1,500l. -
of the value of 1,500l. and under the value of 2,000l. -
of the value of 2,000l. and under the value of 3,000l. -
of the value of 3,000l. and under the value of 4.000l. -
of the value of 4,000l. and under the value of 5,000l. -
of the value of 5,000l. and under the value of 6,000l. -
of the value of 6,000l. and under the value of 7,000l. -
of the value of 7,000l. and under the value of 8,000l. -
of the value of 8,000l. and under the value of 9,000l. -
of the value of 9,000l. and under the value of 10,000l. -
of the value of 10,000l. and under the value of 12,000l. -
of the value of 12,000l. and under the value of 14,000l. -
of the value of 14,000l. and under the value of 16,000l. -
of the value of 16,000l. and under the value of 18,000l. -
of the value of 18,000l. and under the value of 20,000l. -
SCHEDULE, PART III.
of the value of 20,000l. and under the value of 25,000l. -
of the value of 25,000l. and under the value of 30,000l. -
of the value of 30,000l. and under the value of 35,000l. -
of the value of 35,000l. and under the value of 40,000l. -
of the value of 40,000l. and under the value of 45,000l. -
of the value of 45,000l. and under the value of 50,000l. -
of the value of 50,000l. and under the value of 60,000l. -
of the value of 60,000l. and under the value of 70,000l. -
of the value of 70,000l. and under the value of 80,000l. -
of the value of 80,000l. and under the value of 90,000l. -
of the value of 90,000l. and under the value of 100,000l. -
of the value of 100,000l. and under the value of 120,000l. -
of the value of 120,000l. and under the value of 140,000l. -
of the value of 140,000l. and under the value of 160,000l. -
of the value of 160,000l. and under the value of 180,000l. -
of the value of 180,000l. and under the value of 200,000l. -
of the value of 200,000l. and under the value of 250,000l. -
of the value of 250,000l. and under the value of 300,000l. -
of the value of 300,000l. and under the value of 350,000l. -
of the value of 350,000l. and under the value of 400,000l. -
of the value of 400,000l. and under the value of 500,000l. -
of the value of 500,000l. and under the value of 600,000l. -
of the value of 600,000l. and under the value of 700,000l. -
of the value of 700,000l. and under the value of 800,000l. -
of the value of 800,000l. and under the value of 900,000l. -
of the value of 900,000l. and under the value of 1,000,000l.

of the value of 1,000,000l. and upwards - - -
Letters of Administration, without a will annexed, to be granted in England;
Confirmation of any Testament dative, to be expeded in any commissary court in Scotland, where the deceased shall have died before or upon the 10th day October 1808, and subsequent to the 10th day of October 1804;
Inventory to be exhibited and recorded in any commissary court in Scotland of the estate and effects of any person deceased who shall have died after the 10th day of October 1808 without leaving any testament or testamentary disposition of his or her personal or moveable estate or effects, or any part thereof;
Where the estate and effects for or in respect of which such letters of administration or confirmation respectively shall be granted or expeded, or whereof such inventory shall be exhibited and recorded, exclusive of what the deceased shall have been possessed of or entitled to as a trustee for any other person or persons, and not beneficially, shall be
above the value of 20l. and under the value of 50l. - -
of the value of 50l. and under the value of 100l. - -
of the value of 100l. and under the value of 200l. - -
of the value of 200l. and under the value of 300l. - -
of the value of 300l. and under the value of 450l. - -
of the value of 450l. and under the value of 600l. - -
of the value of 600l. and under the value of 800l. - -
of the value of 800l. and under the value of 1,000l. -
of the value of 1,000l. and under the value of 1,500l. -
of the value of 1,500l. and under the value of 2,000l. -
of the value of 2,000l. and under the value of 3,000l. -
of the value of 3,000l. and under the value of 4,000l. -
of the value of 4,000l. and under the value of 5,000l. -
of the value of 5,000l. and under the value of 6,000l. -
of the value of 6,000l. and under the value of 7,000l. -
of the value of 7,000l. and under the value of 8,000l. -
of the value of 8,000l. and under the value of 9,000l. -
of the value of 9,000l. and under the value of 10,000l. -
of the value of 10,000l. and under the value of 12,000l. -
of the value of 12,000l. and under the value of 14,000l. -
of the value of 14,000l. and under the value of 16,000l. -
of the value of 16,000l. and under the value of 18,000l. -
of the value of 18,000l. and under the value of 20,000l. -
of the value of 20,000l. and under the value of 25,000l. -
of the value of 25,000l. and under the value of 30,000l. -
of the value of 30,000l. and under the value of 35,000l. -
of the value of 35,000l. and under the value of 40,000l. -
of the value of 40,000l. and under the value of 45,000l. -
of the value of 45,000l. and under the value of 50,000l. -
of the value of 50,000l. and under the value of 60,000l. -
of the value of 60,000l. and under the value of 70,000l. -
of the value of 70,000l. and under the value of 80,000l. -
of the value of 80,000l. and under the value of 90,000l. -
of the value of 90,000l. and under the value of 100,000l. -
of the value of 100,000l. and under the value of 120,000l. -
of the value of 120,000l. and under the value of 140,000l. -
of the value of 140,000l. and under the value of 160,000l. -
of the value of 160,000l. and under the value of 180,000l. -
of the value of 180,000l. and under the value of 200,000l. -
of the value of 200,000l. and under the value of 250,000l. -
of the value of 250,000l. and under the value of 300,000l. -
of the value of 300,000l. and under the value of 350,000l. -
of the value of 350,000l. and under the value of 400,000l. -
of the value of 400,000l. and under the value of 500,000l. -
of the value of 500,000l. and under the value of 600,000l. -
of the value of 600,000l. and under the value of 700,000l. -
of the value of 700,000l. and under the value of 800,000l. -
of the value of 800,000l. and under the value of 900,000l. -
of the value of 900,000l. and under the value of 1,000,000l.

of the value of 1,000,000l. and upwards - - -
Exemptions from all Stamp Duties.
Probate of will, letters of administration, confirmation of testament, and eik, thereto, and inventory of the effects of any common seaman, marine, or soldier who shall be slain or die in the service of his Majesty, his heirs or successors:
Additional inventory to be exhibited and recorded in any commissary court in Scotland; where the same shall not be liable to a duty of greater amount than the duty already paid upon any former inventory exhibited and recorded of the estate and effects of the same person.

Iegacies and Successions to personal or moveable estate upon intestacy.

I. Where the testator, estatrix, or intestate died before or upon the 5th day of April 1805.

For every legacy, specific or pecuniary, or of any other description, of the amount or value of 20l. or upwards given by any will or testamentary instrument of any person who died before or upon the 5th day of April 1805, out of his or her personal or moveable estate, and which shall be paid, delivered, retained, satisfied, or discharged after the 31st day of August 1815.

Also for the clear residue (when devolving to one person) and for every share of the clear residue (when devolving to two or more persons) of the personal or moveable estate of any person who died before or upon the 5th day of April 1805 (after deducting debts, funeral expenses, legacies, and other charges first payable thereout), whether the title to such residue, or any share thereof shall accrue by virtue of any testamentary disposition, or upon a partial or total intestacy; where such residue or share of residue shall be of the amount or value of 20l. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the thirty-first clay of August 1815.

Where any such legacy or residue or share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the deceased, or any descendant of a brother or sister of the deceased, a duty at and after the rate of two pounds and ten shillings per centum on the amount or value thereof - - -
Where any such legacy or residue or share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, a duty at and after the rate of four pounds per centum on the amount or value thereof - - - - - -
Where any such legacy or residue or share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of a grandfather or grandmother of the deceased, or any descendant of a brother or sister of a grandfather or grandmother of the deceased, a duty at and after the rate of five pounds per centum on the amount or value thereof - - - -
And where any such legacy or residue or share of such residue shall have been given or have devolved to or for the benefit of any person in any other degree of collateral consanguinity to the deceased than is above described, or to or for the benefit of any stranger in blood to the deceased, a duty at and after the rate of eight pounds per centum on the amount of value thereof - - -
II. Where the testator, testatrix, or intestate shall have died after the 5th day of April 1805.

For every legacy, specific or pecuniary, or of any other description of the amount or value of 20l. or upwards given by any will or testamentary instrument of any person who shall have died after the 5th day of April 1805, either out of his or her personal or moveable estate or out of or charged upon his or her real or heritable estate or out of any monies to arise by the sale, mortgage, or other disposition of his or her real or heritable estate or any part thereof, and which shall be paid, delivered, retained, satisfied, or discharged after the 31st day of August 1815:
Also for the clear residue (when devolving to one person) and for every share of the clear residue (when devolving to two or more persons) of the personal or moveable estate of any person who shall have died after the 5th day of April 1805 (after deducting debts, funeral expenses, legacies, and other charges first payable thereout), whether the title to such residue, or any share thereof, shall accrue by virtue of any testamentary disposition, or upon a partial or total intestacy; where such residue or share of residue shall be of the amount or value of 20l. or upwards, and where the same shall be paid, delivered, retained, satisfied, or discharged after the 31st day of August 1815.

And also for the clear residue (when given to one person) and for every share of the clear residue (when given to two or more persons) of the monies to arise from the sale mortgage, or other disposition of any real or heritable estate, directed to be sold, mortgaged, or otherwise disposed of by any will or testamentary instrument of any person who shall have died after the 5th day of April 1805 (after deducting debts, funeral expenses, legacies, and other charges first made payable thereout, if any), where such residue, or share of residue shall amount to 20l. or upwards, and where the same shall be paid, retained, or discharged after the 31st day of August 1815:

. . . . . . . . . . . . . . . . . . . .
Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the deceased, or any descendant of a brother or sister of the deceased, a duty at and after the rate of three pounds per centum on the amount of value thereof - - - - -
Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the father or mother of the deceased, or any descendant of a brother or sister of the father or mother of the deceased, a duty at and after the rate of five pounds per centum on the amount or value thereof - - - - - - -
Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of a grandfather or grandmother of the deceased, or any descendant of a brother or sister of a grandfather or grandmother of the deceased, a duty at and after the rate of six pounds per centum on the amount or value thereof - - -
And where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of any person in any other degree of collateral consanguinity to the deceased than is above described, or to or for the benefit of any stranger in blood to the deceased, a duty at and after the rate of ten pounds per centum on the amount or value thereof - - -
And all gifts of annuities, or by way of annuity, or of any other partial benefit or interest out of any such estate or effects as aforesaid, shall be deemed legacies within the intent and meaning of this schedule.

And where any legatee shall take two or more distinct legacies or benefits under any will or testamentary instrument which shall together be of the amount or value of 20l. each, shall be charged with duty, though each or either may be separately under that amount or value.

Exemptions.
Legacies and residues or shares of residue of any such estate or effects as aforesaid, given or devolving to or for the benefit of the husband or wife of the deceased, or to or for the benefit of any of the royal family.

And all legacies which were exempted from duty by the Act passed in the 39th year of his Majesty's reign, c. 73., for exempting certain specific legacies given to bodies corporate, or other public bodies, from the payment of duty.

[1 The whole Act is rep., so far as relates to licences to pawnbrokers, 35 & 36 Vict. c. 93. s. 4.]

[2 Section 2 is rep., except so far as it relates to the duties contained in the third part of the schedule, and to licences to bankers, 33 & 34 Vict. c. 99.]

[3 i.e. The Governor and Company of the Bank of England.]
[1 Part III. rep., except as to exemptions from all stamp duties, and as to duties on legacies and successions, and except as to grants of probate and letters of administration made before April 1, 1880, 53 & 54 Vict. c. 33. (S.L.R.); see 44 & 45 Vict. c. 12. s. 27 &c., as to duties now paabyle.]