General Iffue. 55 G. 3. c. 78. 55 G. 3. c. 79. 55 G. 3. c. 81. Recited A& repealed. except as to the Recovery of Arrears, &c. Tenements or Hereditaments, to be fettled to the like Ufes in purfuance of this A&t, it shall and may be lawful to and for the faid Court of Chancery to order the Expences of all Purchases from time to time to be made in pursuance of this Act, or fo much of fuch Expences as the faid Court fhall deem reasonable, to be paid by the faid Directors out of the Monies to be received by virtue of this Act, who fhall from time to time pay fuch Sums of Money for fuch Purposes as the faid Court fhall direct. XXII. And be it further enacted, That if any Perfon fhall be fued or impleaded for or by reason of any thing done under or by virtue of any Powers given by this Act, or under or by virtue of any Rule, Order, Regulation, or Bye Law, made or hereafter to be made by the faid Directors as aforefaid, fuch Perfon may plead the General Iffue, and give the Special Matter in Evidence. CAP. LVI. An Act to repeal the feveral Stamp Duties in Ireland, and alfo WHEREAS an Act, was paffed in the Fifty fifth Year of His prefent Majefty's Reign, intituled An Ad to repeal the feveral Duties under the Care of the Commiffioners for managing the Stamp Duties in Ireland, and to grant new Duties in lieu thereof: And Whereas another Act was paffed in the faid Year, intituled An Ad to regulate the Collection and Management of the Stamp Duties on Law Proceedings, Attornies, Solicitors, Proctors, and Corporate Officers in Ireland: And Whereas another Act was paffed in the faid Year, intituled An Ad to repeal the feveral Aās for the Collection and Management of Stamp Duties in Ireland, and to make more effectual Regulations for collecting and managing the faid Duties in general: And Whereas it is expedient that the faid recited Acts fhould be repealed, and that other and increased Duties of Stamps fhould be granted in lieu of the Duties aforefaid, and that the Regulations hereinafter contained fhould be established for the Collection and Management of all Stamp Duties in Ireland: May it therefore pleafe 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 Commencement of this Act, the faid recited Acts, and all Duties by the faid Acts, or any of them, granted or impofed, and all Allowances in refpect of the faid Duties, and all Regulations contained in the faid Acts for collecting or enforcing of the faid Duties, or any of them, fhall be and the fame are hereby repealed; fave and except fo far as the faid Acts, or any of them, repeal any former Act or Acts of Parliament, or any Claufe, matter or thing therein contained; and fave as to the raifing, recovering, allowing or paying, after the Commencement of this Act, of any Arrears of Duty or Allowances under the faid A&s, or any of them, or any other Act or Acts of Parliament which fhall then remain unrepealed; and fave as to any Pro Proceeding commenced or to be commenced in any Court, Civil or Criminal, or otherwise, against any Perfon or Perfons for any Fine, Penalty, Forfeiture or Punishment for or in refpect of any Crime or Offence committed or to be committed, before the Commencement of this A&t, against the said Acts, or any of them, or any other A&t or Acts of Parliament in anywife relating to the Collection or Management of Stamp Duties, which, if committed after the Commencement of this Act, would under the Provifions thereof, or of fuch other A&t or Acts as aforefaid, fubject the Offender to the fame or a greater Fine, Forfeiture, Penalty or Punishment refpectively. nexed to be II. And be it further enacted, That from and after the Com- Duties specified mencement of this A&t, in lieu and instead of the Duties and Allow. in Schedule anances by this Act repealed, there fhall be granted, raised, levied, levied, and the collected and paid, in Ireland, unto his Majefty, his Heirs and Allowances Succeffors, for and in refpect of the feveral Inftruments, Articles, therein described matters and things mentioned, enumerated and described in the made. Schedule to this A&t annexed, the feveral Sums of Money and Duties as they are refpectively inferted, defcribed and fet forth in Words and Figures in the faid Schedule, and in each and every Part thereof; and that there shall be allowed and paid for or in refpect of all fuch Articles, matters or things as are inferted, enumerated and described. in the faid Schedule in that Behalf, the several Allowances inferted, described and fet forth in the faid Schedule; and that no Sum or Sums of Money fhall be paid or given in the nature of Discount or Allowance on the Purchase of Stamps, other than fuch as is and are expreffed and directed in the said Schedule, any thing in any former Act or Acts to the contrary notwithstanding; and that the faid Schedule and every Claufe, Regulation, matter and thing therein refpectively contained, fhall be deemed, taken and confidered as Part of this A&. continue fo. III. Provided always, and be it enacted, That in all cafes where Bonds, &c. now any Bond, Receipt, Deed or Inftrument of any Nature or Kind exempted from whatever, is exprefsly exempted from any Stamp Duty, by any Act Stamp Duty to or Acts in force at the time of the paffing of this Act, and not exprefsly repealed by this Act or any other Act, every fuch Bond, Receipt, Deed or Inftrument fhall remain fo exempted, and shall not be charged or chargeable with any Stamp Duty in this Act or the Schedule thereto annexed, any thing in this A&t or in the faid Schedule to the contrary in anywife notwithstanding. IV. And be it further enacted, That the several Duties and Allowances by this Act and the Schedule thereto annexed granted and made payable shall be under the Government, Care and Management of the Commiffioners of Stamps in Ireland for the time being; and that the faid Duties, and all other Duties which shall from time to time be under the Care of the Commiffioners of Stamps in Ireland, shall be denominated and be deemed and taken to be Stamp Duties. Duties under Commiffioners the Sum under V. And be it further enacted, That the Duties and Allowances Duties paid in by this A&t granted and made payable, and all Stamp Duties which British Curfhall be from time to time payable in Ireland, and as to which it fhall rency, except not be exprefsly otherwise provided, fhall be paid and payable ac- 6d. or between cording to the Amount thereof in British Currency, except only fuch 6d. and is. of the faid Duties as are under the Sum of Sixpence, or between the Sum of Sixpence and the Sum of One Shilling; and which said Du L 3 ties J Duties paid to the Receiver General, and by him into the Exchequer of Ireland. Accounts of of Court, &c. to 'Treasurer. Appointment of Oath. ties fhall be paid and payable according to the Amount thereof in Irish Currency: Provided always, that in all cafes where any Duties of Stamps, or any Allowances in refpect thereof, are directed to be afcertained by the Amount of any Sum referred to in refpect whereof fuch Duties are impofed, fuch Amount fo referred to fhall be taken and deemed to be, and fhall be computed in Irish Currency. VI. And be it further enacted, That all Monies arifing by the feveral Stamp Duties in Ireland fhall be paid from time to time by the several Diftributors of Stamps in Ireland into the Hands of the Receiver General of Stamp Duties for the time being in Ireland, and to no other Perfon whatever, any Law, Ufage or Custom to the contrary notwithstanding; and the faid Receiver General fhall pay the fame (the neceffary Charges of raifing, paying and accounting for the fame being deducted) into the Receipt of the Exchequer of Ireland, at such times and in fuch manner as is or shall be from time to time by Law directed concerning the feveral Stamp Duties in Ireland, and all Money fo paid into the faid Receipt shall be carried to and made Part of the faid Confolidated Fund of Ireland. VII. And be it further enacted, That the Commiffioners of Stamps in Ireland shall caufe to be kept a diftinct Account of the Sum of Ten Pounds (Part of the Duty of Thirty Pounds, in the said Schedule mentioned, on the Admiffion of any Student into the Society of King's Inns, and of Thirty Pounds on the Admiffion of any Perfon to the Degree of a Barrifter in the Inns of Court); and of the Sum of Seven Pounds (Part of the Duty of Fifty Pounds, in the said Schedule mentioned, upon each Part of Indentures binding an Apprentice to an Attorney); and that the Receiver General of Stamp Duties fhall pay the fame at the Receipt of His Majefty's Exchequer in Ireland; and the Lord High Treasurer of Ireland for the time being, or the Commiffioners for executing the faid Office for the time being, fhall caufe the faid refpective Parts of the faid refpective Duties of Thirty Pounds, and Thirty Pounds, and Fifty Pounds to be paid to the Treafurer of the faid Society of King's Inns, to be applied by him in fuch manner as shall be directed by the faid Society. VIII. And be it enacted, That His Majefty, or the Lord Lieutenant, or other Chief Governor or Governors of Ireland for the time being, fhall have Power from time to time and at all times to appoint Commiffioners for the ftamping and marking Vellum, Parchment and Paper, and managing the Stamp Duties in Ireland, and that the faid Commiffioners fhall be called "The Commiffioners of Stamps in Ireland;" and that the faid Commiffioners, with the Confent and Approbation of His Majefty, or of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, fhall have Power under their Hands and Seals to appoint fuch inferior Officers in their Department as they fhall from time to time think proper; and that every Commiffioner, or other Officer fo appointed, before he fhall proceed to the Execution of His Office under fuch Appointment, fhall take and subscribe the following Oath; (that is to say), A. B. do fwear, That I will, during my Continuance in the Office of faithfully execute the Truft committed to me therein without Fraud or Concealment ; and that I will from time to time true Account make of all fuch Acts as I fhall do therein, and deliver the fame to fuch Perfon or Perfons as His Majefty, his Heirs or Succeflors, or the Lord Lieutenant or 14 • other other Chief Governor or Governors of Ireland for the time being, hath or have appointed or hereafter fhall appoint to receive fuch Account; and that I will take no Fee, Reward or Profit, for the • Execution or Performance of the said Truft, or the Business relating thereto, from any Perfon or Perfons other than such as shall be paid and allowed by His Majefty, his Heirs or Succeffors, or by fuch Perfon or Perfons for that Purpose authorized by His Majefty, his Heirs or Succeffors, or by the Lord Lieutenant or ' other Chief Governor or Governors of Ireland for the time being. So help me GOD.' And fuch Oath fhall and may be administered to any fuch Commif- By whom ad- IX. And be it further enacted, That in all cafes in which it fhall Three Commif- X. Provided always, and be it enacted, That nothing in this Act Act not to affect contained fhall affect or be conftrued to affect an A&t paffed in Ire- the Irish Act of land in the Twenty first and Twenty fecond Years of His Majesty's 21 & 22 G. 3. Reign, intituled An Ad to regulate the Qualifications of Perfons appointed to Offices in this Kingdom, wherein Two or more Grantees act under one Grant, Commiffion or Appointment, but that the faid Act and every Part thereof fhall remain in full force as if this Act had not been paffed. tinue to act. XI. And be it further enacted, That the feveral Commiffioners Commissioners and inferior Officers heretofore appointed for the marking or ftamp- and Officers now ing of Vellum, Parchment and Paper, and managing the Duties in Office to conthereupon, and now actually holding and exercifing fuch Offices refpectively, fhall continue to act in the feveral Offices to which they have been fo appointed, in like manner, with the fame Powers and Authorities, and fubject to fuch Restrictions and Limitations as if appointed and fworn under this Act; and that every such Commiffioner now appointed or hereafter to be appointed fhall continue to hold and exercise his faid Office until he shall die, refign or be removed therefrom by His Majefty, his Heirs or Succeffors, or by the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being; and that every fuch inferior Officer now appointed or hereafter to be appointed shall continue to hold and L 4 exercise Where Right of Commiffioners, &c. of executing any Duty is questioned, Proof that they are fo reputed fufficient. Salaries paid. Rules obferved in Execution of A&t. Office kept in Commissioners empowered to adminifter Oaths. exercife his faid Office until he shall die, refign or be removed therefrom by the faid Commiffioners, with the Confent and Approbation of His Majefty, His Heirs and Succeffors, or of the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being. XII. And be it further enacted, That if in any Court whatsoever, on any Indictment, Information, Trial, Proceeding or Occafion what foever, and whoever fhall be the Parties therein, any Question fhall arise concerning the Right or Title of the faid Commiffioners or inferior Officers, or any of them, or of any Perfon or Perfons appointed or to be appointed by the faid Commiffioners for the Purpose of executing any Duty whatsoever under any Act imposing any Stamp Duty or regulating the Collection or Management of any fuch Duty, to hold, exercife or enjoy the faid Offices, or to execute fuch Duty refpectively, then and in every fuch case it fhall be fufficient to prove that fuch Commiffioner or Commiffioners or inferior Officer or Officers, or Perfon or Perfons, were or was at the time in queftion commonly reputed to be fuch Commiffioner or Commiffioners, or Officer or Officers, or fo appointed or authorized refpectively, without producing any Patent, Appointment or Commiflion, and without giving any Evidence of having performed the feveral Requifites prefcribed by Law to enable them to execute the faid Offices or Duties refpectively, or any of the faid Requifites. XIII. And be it further enacted, That it fhall and may be lawful to and for His Majefty, his Heirs and Succeffors, and to and for the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, out of the Produce of the Stamp Duties which fhall from time to time be payable in Ireland, to caufe fuch Sum and Sums of Money to be expended and paid from time to time for Salaries, and for incident Charges, as fhall be neceffary in and for the receiving, collecting and levying or managing of the said Duties, any thing in this or any other Act contained to the contrary not withstanding. XIV. And be it further enacted, That the faid Commiffioners or other Officers heretofore appointed or hereafter to be appointed as aforefaid, and all Officers employed or to be employed or entrusted by or under them as aforefaid, fhall from time to time obferve fuch Rules, Methods and Orders in the Execution of their feveral Offices and Trufts, as they refpectively have received or fhall receive from time to time from His Majefty, or from the Lord Lieutenant or other Chief Governor or Governors of Ireland for the time being, or from the Lord High Treasurer of Ireland for the time being, or from the Commiffioners for executing the faid Office of Lord High Treasurer or any three of them for the time being refpectively. XV. And be it further enacted, That the faid Commiffioners of Stamp Dutics fhall keep their Stamp Office in fome convenient Place in the County of the City of Dublin; and that none of the Duties which fhall or may be from time to time under their Management fhall be received or collected by or paid to the faid Commiffioners of Stamps, or any of them. XVI. And be it further enacted, That it fhall and may be lawful to and for the Commiffioners of Stamps for the time being, or any One or more of them, to adminifter Oaths and Affirmations, and take Affidavits and Affirmations, in all cafes where he or they shall respectively think an Oath or Oaths or an Affirmation or Affirm. |