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Receipts taken

by Paymafiers of Exchequer Fills valid and exempt

from Stanip Duties.

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repeated in the Acts of the Forty fourth and Forty eighth Years of His Majefty's Reign for granting new Stamp Duties, whence a Doubt hath arifen concerning the fame,' Be it therefore enacted, That all Bonds which have been entered into before the paffing of this Act by any Collectors of the Affeffed Taxes and Property Tax, and their Sureties, for the due Payment of the Monies collected by them, or otherwife relating to their Offices on unftamped Paper or Parchment, fhall nevertheless be deemed good and valid; and that all Perfons fhall be indemnified from all Penalties and Forfeitures on account thereof; and that all fuch Bonds to be entered into after the paffing of this Act shall be exempted from all Stamp Duties.

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XII. And whereas the Paymafters of Exchequer Bills have hitherto inadvertently taken Receipts for the Monies paid by them in difcharge of fuch Bills on unftamped Paper, under a Misapprehenfion that fuch Receipts were not liable to a Stamp Duty,' Be it therefore further enacted, That all Receipts on unftamped Paper, taken by the Paymafters of Exchequer Bills for either Principal or Intereft Monies paid by them in difcharge of any fuch Bills at any time before the paffing of this Act fhall nevertheless be deemed good and valid; and that all Perfons who fhall have given fuch Receipts, as well as the faid Paymasters, fhall be indemnified from all Penalties and Forfeitures on account thereof, and that from and after the paffing of this Act all Receipts or Difcharges to be given for or upon the Payment of any Principal or Intereft Monies fecured by Exchequer Bills. fhall be exempted from all Stamp Duties.

XIII. And whereas Miftakes have been frequently made in the Ufe of Stamps iffued for denoting the ad valorem Duties granted 45 G. 3. c. 149. by the aforefaid Act of the Forty eighth Year of His Majesty's

In what Cafe

for ad valorcin Duties, can

Reign, and fome Perfons have ufed Stamps of much greater Value than were neceffary, and others have ufed Stamps for Inftruments not liable to a Stamp Duty, and others, without Intention of Fraud have used Stamps of lefs Value than were neceffary, but ftill of confiderable Value, whereby many Perfons have sustained a confiderable Lofs, as the Commiffioners of Stamps are not authorized to give Relief in fuch and the like Cafes, but which it is expedient that they fhould be enabled to do under certain Reftrictions' Be it therefore turther enacted, That from and after improper Stamps the paffing of this Act, where any Perfon fhall have inadvertently ufed for or upon any Inftrument liable to a Stamp Duty under the celled, and others faid Act of the Forty eighth Year of His Majefty's Reign, any Stamp or Stamps of greater Value than the Inftrument required by given, &c. the Sum of Fifty Shillings or upwards; and also where any Perfon fhall have inadvertently ufed any Stamp or Stamps of the Value of Fifty Shillings or upwards, for or upon any Inftrument not liable to any Stamp Duty; and alfo where any Perfon fhall have inadvertently fed for or upon any Instrument liable to a Stamp Duty under the fid Act of the Forty eighth Year of His Majefty's Reign, any Stamp or Stamps of the Value of Fifty Shillings or upwards (exclufive of any progreffive Duty), but which fhall be of lefs Value than the Inftrument required, it fhall be lawful for the Commiffioners of Stamps to allow as fpoiled and to cancel the Stamp or Stamps mifufed in the feveral Cafes aforefaid, and to give another Stamp or Stamps of the fame Defcription and Value, or otherwife, at their Difcretion, where it fhall appear to them to be expedient, Stamps of

any

any other Defcription and of equal Value in lieu thereof, and to caufe the Inftrument bearing the Stamp or Stamps mifufed, if liable to any Duty, to be ftamped with the proper Stanip or Stamps for denoting the Duty chargeable thereon, upon Payment of fuch Duty, without demanding any Penalty in refpect thereof; or if another Inftrument of the fame Tenor and Effect fhall be produced duly ftamped and duly executed, and the Inftrument bearing the Stamp or Stamps misused shall be delivered up to be cancelled, it fhall be lawful for the fail Commiffioners to allow as fpoiled, and to cancel the Stamp or Stamps thereon, and to give another Stamp or Stamps of the fame Defcription and Value, or otherwise, at their Difcretion, where it fhall appear to them to be expedient, Stamps of any other Defcription and of equal Value in lieu thereof: Provided always, that the Application for fuch Relief as aforefaid fhall be made within Three Calendar Months after the paffing of this Act, or within Two Calendar Months after the Date of the Inftrument bearing the Stamp or Stamps mifufed; and provided it fhall be made appear to the Satisfaction of the faid Commiffioners, in Cafes where the Stamp or Stamps mifufed fhall be of less Value than the Inftrument required, that the fame were so used by Mistake, or under a Misapprehenfion of the Law, and without any Intention to avoid or delay the Payment of the full Duty charged on fuch Inftrument.

Conditions.

XIV. And be it further enacted, that from and after the paffing Other Stamps of this Act, it shall be lawful for the Commiffioners of Stamps to given for spoiled allow as fpoiled, and to cancel, and in the manner aforefaid to give Stamps. other Stamps in lieu of all fuch Stamps as fhall have been used for or upon any Inftruments which fhall have been executed or figned by any of the Parties thereto, but which, by reason of any Miftake therein, fhall be afterwards found unfit for the Purpose intended, or which, by reafon of the Death of any Party thereto without having executed or figued the fame, cannot be completed fo as to effect the Tranfaction intended in the Form propofed, and which fhall, in confequence, be cancelled and delivered up to the faid Commiffioners as useless, provided the Application for the Relief hereby giv n fhall be made within Three Calendar Months after the paffing of this A& or within Two Calendar Months after the Date of the Inftrument in Queftion; and provided the Facts upon which the faid Commiffioners are hereby authorized to give Relief shall be fully proved by Affidavit or otherwise to their Satisfaction.

XV. And be it further enacted, That where the Commiffioners of Stamps of other Stamps have already the Power of allowing and cancelling spoiled Defcriptions Stamps, and of giving others of the fame Defcription and Value in given. lieu thereof, it fhall be lawful for the faid Commiffioners, at their Difcretion, where it fhall appear to them to be expedient, to give Stamps of any other Description and of equal Value with the Stamps cancelled in lieu thereof.

XVI. And be it further enacted, That from and after the paffing Stamps of equal of this Act, all Inftruments for or upon which any Stamp or Stamps Value though have been or shall be used, of equal or greater Value than the Inftru- not of proper Denomination, ments required, but not of the proper Denomination, shall nevertheless valid. be deemed valid and effectual in the Law, except in those Cafes where the Stamps used on fuch Inftruments fhall have been specially appropriated to any other Inftrument by having its Name on the Face thereof.

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• XVII. And whereas Doubts have been entertained whether the Exemption contained in the Schedule to the faid A&t of the Forty eighth Year of His Majefty's Reign, of certain Leafes and Tacks of Lands, Hereditaments or heritable Subjects from the ad valorem Duties thereby granted on Conveyances upon the Sale of Property, extends to Leafes and Tacks not exceeding the Term or Intereft fpecified in fuch Exemption, granted in purfuance of a previous • Contract or Agreement to any other Perfon or Perfons than the Perfon or Perlons with whom fuch Contract or Agreement was made, or his, her or their Heirs, Executors, Administrators or Affigns, in confideration of a Sum of Money paid or fecured, or agreed to be paid to the Perfon or Persons with whom fuch Contract or Agreement was made, or his, her or their Heirs, Executors, Adminiftrators or Affigns, for his, her or their Right or Interest, in the Property comprised in fuch Leafes and Tacks; and fome fuch Leafes have been made and ftamped as if the fame did not fall within the faid Exemption, whilft others have been made without Stamps for denoting the Payment of the faid ad valorem Duties, ⚫ and without regard to the Provilions of the faid laft mentioned Act, relating to Conveyances upon the Sale of Property, under the Suppofition that the faid Exemption did extend thereto; Be it therefore further enacted, That all Leafes and Tacks of the Decription aforesaid, which have been made or fhall be made before or upon the First Day of August One thousand eight hundred and ten, without Payment of the faid ad valorem Duties, fhall be deemed and taken to have been within the Scope of the faid Exemption at the time of the making thereof, and that all Perfons fhall be indemnified from all Penalties and Forfeitures in refpect of the fame; and that from and after the faid Firft Day of August One thoufand eight hundred and ten, the faid Exemption fhall not extend or be deemed or conftrued to extend to any Leafes or Tacks of the Defcription aforefaid, which fhall be made at any time after that Day.

XVIII. And be it further enacted, That this Act may be varied, altered or repealed by any Act or Acts to be made in this Seffion of Parliament.

CA P. XXXVI.

An Act for granting Annuities to discharge an additional Num
ber of Exchequer Bills.
[24th May 1810.]

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• Moft Gracious Sovereign,

WHEREAS an Act paffed in this Seffion of Parliament, in

tituled, An Ad for granting Annuities to discharge certain Exchequer Bills and whereas it is expedient to allow a further Amount of Exchequer Bills to be exchanged upon the Terms and according to the Provifions of the faid Act: We Your Majesty's moft dutiful and loyal Subjects the Commons of the United Kingdom in Parliament affembled, being defirous of making Provifion to fatisfy the Principal Sums contained in certain other Ex. chequer Bills now outstanding, to the further Amount of Three hundred and eleven thousand Pounds, have refolved that all Perfons interested in or entitled unto certain Exchequer Bills fhould be entitled in refpect of the Principal Sums contained therein to fuch Capital Stock in Annuities as are hereinafter mentioned, fubject to

• the

Bills on deliver

receive Intereft

the Provifions of the faid recited Act and this Act: We Your Majesty's most faithful Commons do therefore moft humbly befeech Your Majesty 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 Parlia ment affembled, and by the Authority of the fame, That every Holders of cerPerfon interested in or entitled unto any Exchequer Bill or Bills tain Exchequer dated between the Twentieth Day of February One thoufand eight hundred and nine, and the Sixteenth Day of March One thoufanding up fame fhall eight hundred and ten, bearing Intereft at the Rate of Three pence and Certificates One Farthing per Centum per Diem, who fhould between the Twen- entitling to certieth Day of March One thoufand eight hundred and ten and the tain Stock. Twenty feventh Day of March One Thousand eight hundred and ten, both inclufive, have carried the fame to the Office of the Paymafters of Exchequer Bills, unlefs the principal Sum of Eight Millions Sterling allowed to be exchanged by the faid recited Act, and the further Principal Sum of Three hundred and eleven thousand Pounds fhall have been fooner fubfcribed at the faid Office in fuch Exchequer Bills, fhall be refpectively paid the Intereft that shall have become due thereupon to the Ninth Day of April One thousand eight hundred and ten, in Money, as soon after the said Ninth Day of April One thoufand eight hundred and ten as can conveniently be done, and shall have in Exchange for fuch Exchequer Bills from fuch Paymafters, Certificates to the Governor and Company of the Bank of England, entitling the Holders of fuch Exchequer Bills, in refpect of the Amount of the Principal Sums contained therein, to the Sum of One hundred and three pounds Five Shillings Capital Stock in Annuities, after the Rate of Five Pounds per Centum per Annum, to commence from the Fifth Day of January One thoufand eight hundred and ten, for each One hundred Pounds contained in fach latt-mentioned Certificates, and fo in proportion for any greater Sum; and that all Perfons interested in or entitled unto fuch Exchequer Bills as aforefaid fhall, by having delivered the same between the refpective Days aforefaid into the faid Office of Paymatters of Exchequer Bills, be deemed to have accepted of the aforefaid Terms; which faid Annuities fhall be paid and payable at the Bank of England, at the times and in the manner herein mentioned: Provided always, that the Amount of the Principal Sums contained in fuch Exchequer Bills to be exchanged for Certificates in pursuance of this Act, fhall not exceed the fum of Three hundred and eleven thoufand Pounds, in addition to the Sum of Eight Millions Sterling allowed to be exchanged by the said recited Act.

II. And be it further enacted, That all the Powers, Provifions, l'owers of recited Authorities, Penalties, Forfeitures, Claufes, Matters and Things Act extended to contained in the faid recited Act, as to the faid Exchequer Bills allowed to be exchanged by the faid Act, shall apply and be put in full Force for the exchanging the Exchequer Bills allowed to be exchanged by this Act, in as full and ample a manner as if the fame were in this Act feverally and feparately re-enacted and made Part of this Act, and the faid recited A&t and this A&t fhall be conftrued as One Act, as if the additional Amount of Exchequer Bills allowed to be exchanged by this Act had been included in the faid recited Aa.

CAP.

Annuity of 7,000l. to the

Duke of Brunf wiek Wolfenbut

tel, payable

Quaterly out of
Confolidated
Fund.

Payable at Ex-
chequer.
Debentures.
No Fee.

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An Act for enabling His Majefty to fettle an Annuity on His
Serene Highness the Duke of Brunswick Wolfenbuttel.

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• Moft Gracious Sovereign,

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[24th May 1810.]

7E Your Majefty's moft dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland • in Parliament affembled, having taken into our Confideration Your Majefty's moft gracious Meffage, wherein Your Majesty has been pleafed to ftate, that, in confequence of the continued Occupation of the Territories of the Duke of Brunswick Wolfenbuttel by the • French Armies, fince the unfortunate Events which were attended by the lamented Death of his illuftrious Father in the Year One thoufand eight hundred and fix, His Serene Highness the prefent Duke of Brunfwick Wolfenbuttel, Your Majefty's Nephew, has, after a Series of gallant but unavailing Efforts for the Recovery of his Poffeffions, been compelled to feek an Afylum in Your Majefty's Dominions, Your Majefty recommended to the Houfe of ⚫ Commons to confider of the Means of enabling Your Majefty to • make fome Provifion for the Establishment of His Serene Highness during fuch time as the State of the Continent might continue to preclude the Return of His Serene Highnefs to his own Dominions;' Do moft humbly befeech Your Majefty that it may be enacted, and be it enacted by the King's Moft Excellent Majesty, 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 it fhall be lawful for the King's Most Excellent Majefty by any Warrant under His Royal Sign Manual, to give and grant unto His Serene Highnefs the Duke of Brunfavick Wolfenbuttel, an Annuity not exceeding Seven thoufand Pounds of lawful Money of Great Britain; which faid Annuity may commence and take Effect from the First Day of January One thoufand eight hundred and ten, and fhall be paid quarterly at the Four ufual Days of Payment in the Year; that is to say, the Fifth Day of April, the Fifth Day of July, the Tenth Day of Odober, and the Fifth Day of January, in every Year, until the State of the Continent of Europe fhall allow the Return of His Serene Highnefs to his own Dominions; and that the faid Annuity fhall and may by fuch Warrant be directed to be iffuing and payable out of, and charged and chargeable upon the Confolidated fund of Great Britain, after paying or referving fufficient to pay all fuch Sum and Sums of Money as hath or have been directed to be paid out of the fame by any former Act or Acts of Parliament, but with Preference to all other Payments which fhall or may hereafter be charged upon and payable out of the faid Fund.

II. And be it further enacted, That the faid Annuity fhall be paid and payable at the Receipt of His Majefty's Exchequer out of the faid Fund, and the Auditor of the faid Receipt fhall, and he is hereby required by virtue of fuch Warrant to make forth and pafs Debentures from time to time for paying the faid Annuity as the fame fhall become due and payable, without any Fees or Charges to be demanded or taken for paying the fame or any Part thereof; and the Acquittance or Acquittances, Receipt or Receipts of the said Duke

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