IV. And be it further enacted, That by the Bufhel in this Act Defeription of mentioned, fo far as relates to the Draw-back on the Exportation of Buthel, Malt from Great Britain and the Duty on the Importation thereof into Great Britain, is meant and intended a Bufhel, according to the Standard remaining in the cuftody of the Chamberlain of His Majefty's Exchequer in England, commonly called or known by the Name of The Winchefler Bufbel, and that every round Bufhel with a plain and even Bottom being made Eighteen Inches and a Half Wide throughout, and Eight Inches Deep fhall be efteemed for the Purpofes aforefaid, a legal Winchester Bufhel according to the faid Standard; and that by the Bufhel in this Act mentioned, fo far as relates to the Drawback on the Exportation of Malt from Ireland, and the Duty on the Importation thereof into Ireland, is meant and intended the Bufhel known by the Name of The Winchefler Bubels containing Eight Gallons of Two hundred and feventy two Cubical Inches and a Quarter of an Inch each, and that Four fuch Bushels and Barrel. fhall be deemed a Barrel.

V. And be it further enacted, That fuch of the faid Duties and Drawbacks as fhall arife in that Part of Great Britain called England, fhall be under the Management of the Commiffioners of Excife in England for the time being; and fuch thereof as fhall arife in that Part of Great Britain called Scotland, fhall be under the Management of the Commiffioners of Excife in Scotland, for the time being; and fuch thereof as fhall arife in Ireland, fhall be under the Management of the Commiffioners of Customs and Port Duties in Ireland for the time being; and that fuch Duties and Drawbacks as fhall arife in that Part of Great Britain called Ireland, shall be managed, ascertained, raised, levied, collected, answered, paid, recovered and accounted for in Ireland, in fuch and the like manner as any Duties or Drawbacks of a like Nature payable in Ireland, and under and fubject to the feveral Powers, Conditions, Regulations, Rules, Reftrictions, Forfeitures, Fines, Pains and Penalties now in force, in relation to or made for fecuring the Revenue of Cuftoms and Port Duties in Ireland, and all Fines, Pains, Penalties or Forfeitures for any Offence committed against or in breach of any Act of Parliament in force at the time of paffing this Act, for recovering the faid Revenues in Ireland, fhall be in full Force as to the faid Duties and Drawbacks, as fully and effectually as if they were made a Part of this Act.

Duties and
Drawbacks in
G. B. under

Excife, in I.
under Customs,

&c.

VI. And be it further enacted, That all the Monies arifing by Confolidated the Duties by this Act impofed, the neceffary Charges of raifing and Fund. accounting for the fame excepted, fhall, from time to time, be paid into the Receipt of His Majetty's Exchequer at Westminfler and Dublin refpectively, and fhall be carried to and made Part of the Confolidated Fund of Great Britain and Ireland refpectively.

VII. And be it further enacted, That this A&t fhall commence Commencemer.t. and take effect as to all fuch Matters and Things therein contained,

in refpect whereof no Special Commencement is hereby directed or provided, from and immediately after the First Day of December One thousand eight hundred and ten.

50 Geo. III.

F

CAP.

22 G 3. c. 48.

§ 1.

§ 3.

44 G. 3. c. 98.

Houfes, &c. in
West Indies, &c.
infured without
Licence under

22 G. 3. c. 48.
or Duty under
44 G. 3. c. 99.

CA P. XXXV.

An Act for altering the Mode of collecting the Duty on In-
furances against Lofs by Fire, upon Property in His Majefty's
Iflands and Poffeffions in the West Indies, and elsewhere beyond
the Seas; and for exempting certain Bonds and Receipts from
Stamp Duty; for giving Relief in certain Cafes of Stamps
fpoiled or mifufed; and for explaining Part of an Act passed in
the Forty eighth Year of His Majefty's Reign, for granting
Stamp Duties in Great Britain.
[24th May 1810.]
WHEREAS by an A&t paffed in the Twenty fecond Year of
His Majefty's Reign, intituled, An Act for charging a Duty
on Perfons whofe Property fhall be infured against Lofs by Fire; a
yearly Duty of One Shilling and Six pence per Centum was impofed
upon all Sums infured on any Property against Lofs by Fire; and
all Perfons who fhould publickly or privately infure or keep any
Office for infuring Property againft Lofs by Fire were required to
take out a Licence for that Purpose from the Commiffioners of
Stamps, and to enter into Bonds to His Majefty for fecuring the
Payment of the Duties payable in refpect thereof: And whereas
the yearly Duty impofed by the faid Act, together with an addi-
tional yearly Duty of Six pence impofed by a fubfequent Act, was
repealed by an Act paffed in the Forty fourth Year of His
Majefty's Reign, and a yearly Duty of Two Shillings and Six pence
per Centum was thereby impofed upon all Sums infured on Property
against Lofs by Fire, in lieu thereof; which new Duty is fecured and
collected by and under the Regulations and Provifions of the faid
Act of the Twenty fecond Year of His Majefty's Reign: And
whereas many Perfons having Property in Trinidad, and in others of
His Majefty's Iflands and Poffeffions in the West Indies and elfe-
where beyond the Seas, cannot procure the fame to be insured
against Lofs by Fire, to the Amount defired by the pub'ic Corpo-
rations or Companies by whom Infurances against Fire are most
commonly made, and they cannot procure Infurances to be made on
fuch Property by Individuals, because of the Regulations of the
faid Act of the Twenty fecond Year of His Majefty's Reign,
which are found inconvenient, as applied to them;' May it there-
fore please Your Majefty that it may be enacted; and be it enacted
by the King's Moft Excellent Majefty, by and with the Advice and
Confent of the Lords Spiritual and Temporal, and Commons, in this
prefent Parliament affembled, and by the Authority of the fame,
That from and after the paffing of this Act, it shall be lawful for
any Perfon or Perfons in Great Britain, to infure any Houses,
Buildings, Goods, Wares, Merchandize, or other Property fituated
and being in any of the Islands, Settlements or Territories belonging
to or under the Dominion of His Majefty, his Heirs or Succeffors,
in the Weft Indies, or elsewhere beyond the Seas, against Lofs or
Damage by Fire, without taking out a Licence, and entering into
a Bond to His Majefty, pursuant to the Directions and Regulations
of the faid Act of the Twenty fecond Year of His Majesty's Reign,
and without being liable to the faid yearly Duty impofed by the faid
A&t of the Forty fourth Year of His Majefty's Reign, but fubject
nevertheless to the Regulations and Restrictions hereinafter contained.

II. And

rances..

II. And be it further enacted, That in lieu of the faid yearly Duty Duty on Iufuimposed by the said Act of the Forty fourth Year of His Majesty's Reign, there fhall be raised, levied and paid, from and after the paffing of this Act, unto and for the Use of His Majefty, his Heirs and Succeffors, in and throughout Great Britain, for and in refpect of every Policy of Affurance or Infurance or other Inftrument, by whatever Name the fame fhall be called, whereby any Infurance fhall be made by any Perfon or Perfons not being licenfed as aforefaid, of or upon any Building, Goods, Wares, Merchandize, or other Property fituated and being in any of the Iflands, Settlements or Territories belonging to or under the Dominion of His Majefty, his Heirs or Succeffors, in the Weft Indies, or elsewhere beyond the Seas, from Lofs or Damage by Fire, or for or in refpect of the Vellum, Parchment or Paper upon which any fuch Policy or Inftrument fhall be written or printed, the Duty following; that is to fay, If the whole Sum thereby insured fhall not exceed One hundred Pounds, a Duty of Two Shillings and Six pence; and if the whole Sum thereby infured fhall exceed One hundred Pounds, then for every One hundred Pounds, and alfo for any fractional Part of One hundred Pounds, whereof the fame fhall confift, a Duty of Two Shillings and Six pence, over and befides the Duty of One Shilling, charged on every fuch Policy or Inftrument by an Act paffed in the Forty eighth Year of 43 G. 3. c. 149. His Majefty's Reign.

III. And be it further enacted, That no fuch Infurance fhall be made by any Perfon or Perfons, not being licenfed as aforefaid, for any longer Period of time than Twelve Calendar Months, either ab. folutely or conditionally, in and by any Oue Policy or Inftrument, and that every Policy or Inftrument, whereby any fuch Infurance fhall be made or attempted to be made by any Perfon or Persons not being licensed as aforefaid, for any longer Period of time, either abfolutely or conditionally, fhall be wholly null and void to all Intents and Purposes, and the Perfon or Perfons making or attempting to make fuch Infurance fhall, for every fuch Offence, forfeit the Sum of Fifty Pounds.

IV. And be it further enacted, That the faid Duties hereby granted fhall be under the Care and Management of the Commif. fioners for the time being appointed and authorized by his Majefty, his Heirs or Succeffors, to manage the Duties on Stamped Vellum, Parchment and Paper; which faid Commiffioners, and the major Part of them, are hereby empowered and required to provide proper and fufficient Stamps or Dies for expreffing and denoting the faid Duties hereby granted, or the Amount thereof refpectively, upon the Vellum Parchment or Paper chargeable therewith, and to alter and renew the fame from time to time as Occafion fhall require; and alfo to employ fuch Officers and Perfons under them, and to do all fucir other Acts and Things as fhall be thought neceffary or expedient for effectually raifing and collecting the faid Duties hereby granted, and for putting this Act into Execution, in the like and in as full and ample manner as they or any former Commiffioners are or have been authorized to do for the railing and collecting of any former Stamp Duties, or for putting into Execution any Act or Acts of Parliament relating thereto.

Infurances to be nade only for a

Year.

Penalty.

Duties to be un

der Commiffioners for Stamps.

V. And be it further enacted, That it fhall be lawful for the faid Stamps hereto Commiffioners to use any of the Stamps or Dies heretofore provided fore providel,

F2

to

&c.

Forging Stamps.

Dead.

Former Stamp
Acts in force.

In what Cafe

Stamps given in lieu of improper

ones.

to denote any former Stamp Duties for the Purpose of expreffing and denoting the faid Duties hereby granted, or the Amount thereof, and alfo to ufe Two or more Stamps for denoting the Amount of the Duties hereby granted, as Occafion may require, until a single Stamp fhall be provided for that Purpose.

VI. And be it further enacted, That if any Perfon or Perfons fhall forge or counterfeit or caufe or procure to be forged or counterfeited, any Stamp or Die which fhall be provided, made or used in pursuance of this Act, or any Stamp or Die which fhall have been provided, made or used in purfuance of any former Act or Acts relating to any Stamp Duty or Duties, or fhall forge, counterfeit or resemble, or caufe or procure to be forged, counterfeited or refembled, the Impreffion of any fuch Stamp or Die as aforefaid, upon any Vellum, Parchment or Paper, with Intent to defraud His Majefty, his Heirs or Succeffors, of any of the Duties hereby granted; or if any Perfon or Perfons fhall utter, or fell, or expofe to Sale, any Vellum, Parchment or Paper, having thereupon the Impreffion of any fuch forged or counterfeited Stamp or Die, or any fuch forged, counterfeited or refembled Impreffion as aforefaid, knowing the fame refpectively to be forged, counterfeited or refembled; or if any Perfon or Perfous fhall privately and fecretly ufe any Stamp or Die by this or any former Act directed or allowed to be used for denoting any of the Duties granted by this or any former Act, with Intent to defraud His Majefty, his Heirs or Succeffors, of any of the faid Duties hereby granted, then every Perfon fo offending and being thereof lawfully convicted, fhall be adjudged a Felon, and fhall fuffer Death as in Cafes of Felony without Benefit of Clergy.

VII. And be it further enacted, That all the Powers, Provifions, Claufes, Regulations and Directions, Fines, Forfeitures, Pains and Penalties contained in and imposed by any former A&t or Acts of Parliament relating to any Stamp Duties, fhall be of full Force and Effect with refpect to the Duties hereby granted, as far as the fame are or fhall be applicable in all Cafes, Matters and Things not hereby exprefsly provided for, and fhall be obferved, applied, enforced and put in Execution for the railing, levying, collecting and fecuring of the faid Duties hereby granted, and otherwife relating thereto, fo far as the fame fhall be confiftent with the exprefs Provifions of this Act, as fully and effectually to all Intents and Purpofes as if the fame had been herein repeated and fpecially enacted with reference to the faid Duties hereby granted.

VIII. Provided always, and be it further enacted, That if any fuch Policy or Inftrument of Infurance as aforefaid fhall be fub. fcribed or underwritten by any Perfon or Perfons for Part only of the Sum intended to have been thereby infured, and for which the fame fhall have been ftamped, fo that a greater Duty shall have been paid for the fame than is hereby required; or if any fuch Policy or Inftrument of Infurance fhall be inadvertently fubfcribed or underwritten by any Perfon or Perfons for any greater Sum in the Whole than the Sum for which the fame fhall have been stamped, whereby the fame will be unavailable in Law; and if in either of the faid Cafes the affured fhall procure another Policy or Inftrument of Infurance, duly ftamped, to be fubfcribed or underwritten for the fame Rifk, and for the fame Sum as fhall have been fubfcribed or underwritten

underwritten upon the Firft Policy or Inftrument, and fhall produce the fame to the Commiffioners of Stamps within One Calendar Moth after the laft Subscription upon the First Policy or Inftrument; and if in the latter Cafe it fhall be proved to the Satisfaction of the faid Commiffioners that a greater Sum was fubfcribed or underwritten upon the First Policy or Inftrument through Inadvertence and by Miftake, then it fhall be lawful for the faid Commiffioners to allow as fpoiled, and to cancel the Stamps on the Firft Policy or Inftrument, and to give other Stamps of the fame Defeription and Value, or otherwife at their Difcretion, where it fhall appear to them to be expedient, Stamps of any other Defcription and of equal Value in lieu thereof.

IX. And be it further enacted, That all the Monies to arife from the Duties granted by this Act fhall be paid into the Hands of the Receiver General of the Duties on ftamped Vellum, Parchment and Paper, who fhall from time to time pay the fame into the Bank of England for fafe Cuftody, pursuant to the Act in that cafe made and provided, and fhall thereafter pay the fame together with the Monies arifing from the other Duties under the Management of the Commiffioners of Stamps (except those on Lottery Licences and Shares of Tickets) after deducting the Charges of raifing, collecting and accounting for the fame, and all other Charges firft payable thereout into the Receipt of His Majefty's Exchequer at Wejiminfler, in one Sum, at fuch times and in fuch manner as the prefent Stamp Duties are by the Laws in force directed to be paid; and that the Money fo paid into the faid Receipt fhall be carried to and made Part of the faid Confolidated Fund of Great Britain.

Duties paid to Receiver General of Stamps, who fhall pay fame into the Bank.

X. And be it further enacted, That the clear Monies arifing from Approvriation of the Duties hereby granted fhall go and be confidered as Part of the Duties. yearly Sum of Three millions nine hundred and fifty fix thousand

feven hundred and ninety Pounds and Ten pence, directed to be fet

apart in the Exchequer, by the Act paffed in the Forty eighth 48 G. 3. c. 149,Year of His Majetty's Reign hereinbefore referred to, and entitled An Ad for repealing the Stamp Duties on Deeds, Law Proceedings, and other curitten or printed Inftruments, and the Duties on Legacies and Succeffions to Perfonal Elate upon Inteflacies now payable in Great Britain, and for granting new Duties in lieu thereof; and that the yearly Sum of Thirty two thousand Pounds, Part of the yearly Sum of Forty two thousand Pounds, by the faid last mentioned Act required to be paid by the Governor and Company of the Bank of England, as a Compenfation for the Exemption of their Notes and Bills from Stamp Duty, fhall be fet apart at the Exchequer in addition to the faid yearly Sum of Three millions nine hundred and fifty fix thoufand feven hundred and ninety Pounds and Ten pence; and that the Remainder of the faid yearly Sum of Forty thousand Pounds fhall be deemed an Addition to the public Revenue of Great Britain, for the Purpose of defraying the increased annual Charge occafioned by any Loan made or Stock created by virtue of any Act or Acts paffed in the Forty eighth Year of His Majefty's Reign. • XI. And whereas the Bonds by Law required to be entered 43 G. 8. c. 99. into by the Collectors of the Affeffed Taxes and Property Tax, § 13. for fecuring the due Payment of the Monies collected by them 44 G. 3.c. 98. were exempted from Stamp Duty by an Act paffed in the Forty 'third Year of His Majefty's Reign; but the Exemption was not • repeated

F 3

48 G. 3. c. 149.