Purposes aforefaid, or any of them, although not then used or kept their Poffeffion butor. XXXVIII. And be it further enacted, That whenever any Licensed PerVellum, Parchment or Paper fhall at any time be found in the fons having coun Poffeffion of any Perfon licensed to deal in and retail Stamps in terfeit Stamps in Ireland, or who fhall have been fo licensed within Six Calendar liable to the months then next preceding, having impreffed thereon any coun- Penalties of terfeit Device, Mark or Impreffion to refemble or reprefent, or vending forged intended or liable to be miftaken for any Device, Mark or Im- Stamps, unless it preffion which has been or fhall be used, kept or made at the Stamp they were probe proved that Office aforefaid, for the Purposes aforefaid, or any of them, although cured at the fuch Device, Mark or Impreffion fhall not then be used or kept for Stamp Office, or the faid Purposes, or any of them, or although the Duty denoted of fome Diftrithereby fhall not be then payable in Ireland, then and in every fuch case the Perfon in whofe Poffeffion fuch Vellum, Parchment or Paper fhall be fo found fhall be deemed and taken to have fo had the fame in his or her Poffeffion with Intent to use, utter or vend the fame with fuch counterfeit Device, Mark or Impreffion thereon, unless the contrary fhall be fatisfactorily proved, and fhall also be deemed and taken to have had such Vellum, Parchment or Paper, fo in his or her Poffeffion, knowing the Stamps, Devices, Marks or Impreffions thereon to be forged, falfe and counterfeited, and fuch Perfon fhall be liable to all Penalties and Punishments by Law impofed or inflicted upon Perfons ufing, uttering or vending falfe, forged or counterfeit Stamps, or having fuch falfe, forged or counterfeit Stamps in their Poffeffion, knowing the fame to be forged, unless fuch Perfon fhall in all cafes fatisfactorily prove that fuch Vellum, Parchment and Paper, and the Stamps thereon, was Houses of Per having forged Dies or Stamps, &c. may be fearched. entered and fearched. or were procured by or for fuch Perfon at the Stamp Office in Dublin, or from fome Diftributor of Stamps in Ireland. XXXIX. And be it further enacted, That on Complaint made fons fufpected of before any One Juftice of the Peace upon the Oath of One credible Witnefs, that there is just cause to fufpect any One or more Person or Perfons of being or having been concerned in making any falfe or counterfeit Type, Die, Mark or Stamp, or of unlawfully having any fuch Type, Die, Mark or Stamp in his or her Poffeffion, or of unlawfully marking or impreffing any Vellum, Parchment or Paper, with any fuch Device, Mark or Impreffion, or of unlawfully having in his or her Poffeffion, any Vellum, Parchment, Paper or other matter with any counterfeit Device, Mark or Impreffion thereon, or of unlawfully or fraudulently marking or impreffing, or caufing or procuring to be marked or impreffed, or of aiding, abetting or affifting in marking or impreffing, or in caufing or procuring to be marked or impreffed, any Stamp, Mark or Impreffion on any Vellum, Parchment, Paper or other matter, not delivered to him under the Authority of the Commiffioners of Stamps, or of knowingly having in his or her Poffeffion any Vellum, Parchment, Paper or other matter as aforefaid, unlawfully or fraudulently ftamped or marked contrary to any of the Purposes or Regulations contained in this Act, or in any other Act or Acts relating to the Stamp Duties in Ireland, then and in each and every or any of the faid cafes it fhall and may be lawful to and for Premifes may be fuch Juftice by Warrant under his Hand to cause the Dwelling House, Room, Work Shop, Out House or other Building, Yard, Garden or other Place belonging to fuch fufpected Perfon or Perfons, or where any fuch Perfon or Perfons fhall be fufpected to carry on any fuch marking or counterfeiting, or to fecrete any fuch Type, Die, Mark or Stamp, or any fuch Vellum, Parchment, Paper or other matter, or any of the Machinery neceffary or applicable for or to the making any fuch Impreffion as aforefaid, to be fearched for any fuch Type, Die, Mark, Stamp, Vellum, Parchment, Paper, Machinery or other matter or thing whatfoever; and if any of the faid feveral matters and things fhall be found in any Place fo fearched, or in the Cuftody or Poffeffion of any Perfon or Perfons whomfoever, not having the fame by fome lawful Authority, it fhall and may be lawful to and for the Perfon or Perfons fo finding the fame, to feize, and he and they is and are hereby authorized and required to feize the fame refpectively, and to carry the fame forthwith to the Juftice by whom such Warrant fhall be granted, or to any other Juftice of the Peace of the County, City, District or Place where the fame fhall be feized, who fhall caufe the fame to be fecured and produced in Evidence againft any Perfon or Perfons who fhall or may be profecuted for any of the Offences aforefaid, in fome Court of Juftice proper for the Determination thereof, and afterwards all and every the said matters and things fo feized, whether fo produced in Evidence or not, fhall by Order of the Court where fuch Offender or Offenders fhall be tried, or by Order of fome Juftice of the Peace, in cafe there fhall be no fuch Trial, be defaced or deftroyed, or otherwife difpofed of, as fuch Court or fuch Juftice fhall direct. Vellum, &c. to be ftamped be. fore angroffed. XL. And be it further enacted, That all Vellum, Parchment and Paper, whereon any of the matters or things in respect whereof any Stamp Stamp Duty fhall be then payable, fhall be engroffed or written, fhall previous to fuch engroffing or writing be ftamped and marked with the proper Marks or Stamps to denote the Payment of the proper Duty thereon refpectively, and the Commiffioners of Stamps and their Officers are hereby required upon Demand of any Person or Perfons bringing any Vellum, Parchment or Paper, to the Stamp Office in Dublin, forthwith without any Fee or Reward to ftamp or mark the fame with any of the Stamps or Marks which shall be then used at the faid Office, and which fuch Perfon fhall require, (fave and except fuch Marks or Stamps as fhall be then confined as hereinafter mentioned, to be impreffed only on Paper, having the Water Mark of the faid Stamp Office,) fuch Perfon or Perfons paying to fuch Officer or Officers as fhall be appointed in that Behalf the refpective Duties which they fhall require to have fo ftamped or marked on fuch Vellum, Parchment or Paper, fo brought by him, her or them. XLI. And be it further enacted, That if any Commiffioner of Fixing Stamps Stamps or any Officer of the Commiffioners of Stamps fhall fix or before Duty paid imprefs any fuch Mark or Stamp to or upon any Vellum, Parchment or duly fecured. or Paper which shall be brought to the Stamp Office aforefaid to be ftamped or marked, before the Duty or Duties denoted thereby shall be duly anfwered or paid, (or duly fecured to be paid to the Use of His Majefty, his Heirs or Succeffors, in such cases where such Security may by Law be taken), every fuch Commiffioner of Stamps or Officer fhall for every fuch Offence forfeit the Sum of One hundred Penalty. Pounds, and fhall also be anfwerable for all and every fuch Duty as if fuch Commiffioner or Officer had duly received fuch Duty or Duties, and fhall for that Purpose be deemed and taken to have received the fame. beftamped with new or additional ference being paid. XLII. And be it further enacted, That in all cafes where, under Stamps becoming or by the Provifions of this or any other Act or Acts of Parliament, inapplicable may any Stamps fhall at any time be or become inapplicable to or infufficient for the Purposes for which the fame were intended, then and whenever it shall fo happen, it fhall be lawful for the faid Commiffioners, or any of them, upon Request of any Person or Perfons producing any Vellum, Parchment or Paper ftamped with fuch Stamp or Stamps, to order, if they fhall think proper fo to do, that fuch Vellum, Parchment or Paper be ftamped with any new or additional or other Stamp or Stamps, denoting fuch Duties as the Perfon or Perfons requesting the fame fhall require, the Perfon or Perfons to whom the fame shall be given paying the Difference in Amount (if any) between the Stamps which shall have been first impreffed or marked on fuch Vellum, Parchment or Paper, and fuch Stamps as fhall be fo required to be impreffed or marked on the fame. XLIII. And be it further enacted, That upon Proof on Oath or Stamps spoiled folemn Affirmation (if by a Quaker) made before the faid Com- from being writmiffioners, or any of them, or before any inferior Officer by them ten upon and not ufed may be exin that Behalf appointed, (and which Oath or Affirmation fuch changed for Officer is hereby empowered to adminifter,) to the Satisfaction of fuch Commiffioner or Officer, that any Deed or Inftrument written or printed upon any stamped Vellum, Parchment or Paper, hath not been executed or figned by any Party or Parties, or that fuch Vellum, Parchment or Paper hath not been used for any of the Purposes for M 3 which others, Oath culars. Provifo as to time within which Paper, &c. to be brought to Commiffioners. Provifo. Relief for Stamps on Inftruments found to be void, &c. which the fame was or were intended, and that the Perfon making fuch Affidavit or Affirmation hath not, nor hath any other Person on his Account, received, and that fuch Perfon will not receive any Money or other Confideration for the Stamp thereupon, and that the faid Stamp or Stamps is or are really and truly the Property of the Perfon making fuch Affidavit, and have or hath been paid for by fuch Perfon to the full Amount of the Duty thereon, and that fuch Perfon will be a Lofer to fuch Amount unless fuch Perfon fhall receive other Stamps in lieu thereof; and upon the Perfon or Perfons who fhall produce fuch Proof delivering fuch ftamped Vellum, Parchment or Paper rendered unfit for Use as aforefaid, and delivering at the fame time a like Quantity of Vellum, Parchment or Paper to be stamped, then and in every fuch cafe the faid Commiffioners fhall caufe the fame to be ftamped or marked with the feveral and refpective Duties ftamped, marked or impreffed on the Vellum, Parchment or Paper fo rendered unfit for Ufe, or with any other Duties which may be required, the Perfon fo requiring the fame first paying the Difference of the Amount (if any): Provided always, that fuch Vellum, Parchment or Paper fo ftamped, fhall be brought to the Commiffioners of Stamps at the Stamp Office in Dublin within Six Calendar months next after the fame fhall have been fo engroffed or written upon, if the fame fhall belong to any Perfon or Persons refident in Dublin, or within Ten Miles of the Caftle of Dublin, or within Twelve Calendar months after the fame fhall have been fo engroffed or written upon, if fuch Stamps fhall belong to Perfons refident elsewhere: Provided alfo, that the faid Commiffioners, or any Officer under their Authority, fhall not be required or obliged to imprefs on any Paper, Parchment or Vellum fo brought any Stamp or Mark which fhall then be confined to Paper having the Water Mark of the faid Stamp Office. XLIV. And be it further enacted, That it fhall and may be lawful for the Commiffioners of Stamps to cancel and give other Stamps in lieu of any fuch Stamps as fhall have been used for or upon any Presentations to Ecclefiaftical Benefices which fhall not be followed by Inftitution; or for or upon any Inftruments which fhall have been figned by any Party or Parties, but which shall have been afterwards found to be abfolutely void in Law from the Beginning, or which by reafon of any Error or Miftake therein shall have been afterwards found unfit for the Purpose originally intended, or which by reafon of the Death of any Perfon whofe Signature shall have been neceffary thereto without having figned the fame, or by reafon of the Refufal of any fuch Perfon to fign the fame cannot be compleated fo as to effect the Tranfaction in the Form propofed, or which for want of the Signature of fome material and neceffary Party fhall have in fact become incomplete and infufficient for the Purpofe intended, or which by reafon of the Refufal of any Perfon to act under the fame, or by the Refufal or Nonacceptance of any Office or Truft thereby granted fhall have failed of their intended Purpose, or which for want of Inrolment within the time required by Law fhall have become null and void, or which fhall have become ufelefs in confequence of the Tranfaction therein mentioned being effected by fome other Inftrument or Inftruments duly ftamped, fo that the Inftrument for which an Allowance of Stamps fhall be claimed claimed, in any of the cafes aforefaid, fhall be delivered up to the faid Commiffioners to be cancelled; and provided the Application Time within for the Relief which the faid Commiffioners are hereby authorized which Applicato give fhall be made within Six Calendar months after the Date of tion must be the Inftrument in question, except where the fame fhall have become made. void for want of Inrolment within Six Calendar months from the Date, and in those cases within Six Calendar months next after the fame fhall fo become void; and except where the same shall have been fent abroad, and in thofe cafes within Six Calendar months after the fame fhall have been received back; and provided no Action fhall have been brought or Suit commenced in which fuch Inftrument could or would have been given or offered in Evidence; and provided all the Facts upon which the faid Commiffioners are hereby authorized to give Relief fhall be duly proved by Oath (or folemn Affirmation in the cafe of Quakers) to the Satisfaction of the faid Commiffioners. XLV. And be it further enacted, That it fhall be lawful for the faid Commiffioners of Stamps to cancel and give other Stamps in lieu of all fuch Stamps as fhall have been used for any Bills of Exchange or Promiffory Notes, which shall have been figned by or on the Behalf of the Drawers thereof, but which shall not have been delivered out of their Hands to the Payees therein named, or to any Perfon on their Behalf, or depofited with any Perfon as a Security for the Payment of Money, or any way negociated, iffued or put in Circulation, or made use of in any other manner whatsoever; and which Bills of Exchange fhall not have been accepted by the Drawees, or tendered for fuch Acceptance, provided that fuch Bills of Exchange and Promiffory Notes fhall be brought for Allowance and be delivered up to the faid Commiffioners, at their Stamp Office in Dublin, to be cancelled within Six Calendar months next after the Date of fuch Bills and Notes, or after the figning of the fame, if they fhall not bear Date; and provided all the Facts upon which the faid Commiffioners are hereby authorized to give Relief shall be fully proved by Oath (or folemn Affirmation in the cafe of Quakers) to the Satisfaction of the faid Commiffioners. Stamps may be given in lieu of Stamps ufed for Bills of Exchange and Notes not delivered out, &c.. XLVI. And be it further enacted, That it fhall and may be Regulations in lawful for the faid Commiffioners of Stamps to make fuch Rules regard to Allowand Regulations, and to require Affidavits (or folemn Affirmations ance for Stamps. in the cafe of Quakers) of all fuch Facts and Circumstances, in regard to the Allowance of Stamps in all or any of the cafes aforesaid, as they shall in their Discretion judge neceffary or expedient for the Purpose of preventing Frauds and Evafions, fuch Affidavits or Affirmations to be made before the faid Commiffioners, or any One or more of them, or before any Officer to be appointed for that Purpose by the faid Commiffioners, and fuch Officers are hereby refpectively authorized to take the fame, and adminifter the proper Oath or Affirmation for that Purpose. XLVII. And be it further enacted, That if any Person hath Writing any engrolled or written at any time fince the Commencement of any Deeds, &c. At for impofing Stamp Duties in Ireland, or fhall at any time before duly stamped. hereafter engrofs or write, or caufe to be engroffed or written upon any Vellum, Parchment or Paper any of the matters or things for which fuch Vellum, Parchment or Paper, at the time of fuch Writing or Engroffment was or fhall be chargeable with any Stamp Duty M 4 (fave |