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Penalty.

(fave and except a Bill or Note of any Banker or Bankers, or other Perfon or Perfons) before fuch time as the faid Vellum, Parchment or Paper hath been or fhall be marked or stamped with fuch Mark or Stamp as was or fhall be by Law required for the fame, or hath or have engroffed or written the fame, or caufed the fame to be engroffed or written, or fhall engrofs or write the fame, or cause the fame to be engroffed or written upon any Vellum, Parchment or Paper not ftamped with any Duty, or ftamped or marked for any lower Duty than the Duty payable at the time, in refpect of what hath been or fhall be fo engroffed or written thereon, then and in every such case there fhall be paid to His Majefty, his Heirs and Succeffors, the Remainder or the whole of the Amount of the Duty (as the case may be) fo payable by Law for every fuch Deed, Inftrument or Writing, and alfo the Sum of Ten Pounds, provided the fame shall be brought to be ftamped within the Space of Five Years from the Execution of fuch Deed, Inftrument or Writing, or at any time after the Expiration of fuch Term of Five Years, the Sum of Twenty Pounds, over and above fuch Duty, or Remainder of Duty, payable On certain Pay- as aforefaid; and the proper Officers refpectively are hereby required, upon Payment or Tender of fuch Duty, or Remainder of Duty, and the Sum of Ten Pounds or Twenty Pounds, as the cafe may be, to give a Receipt for the fame, and to mark and stamp such Vellum, Parchment or Paper, with the Mark or Stamp that shall be proper for fuch Deed, Inftrument or Writing respectively.

ments made, Inftruments to receive proper Stamp.

Perfons un

knowingly using forged Stamp,

a

proving that it was bought at

the Stamp Of. fice, &c. may

ment properly stamped, on making certain Payments.

XLVIII. And be it further enacted, That if any Perfon hath engroffed or written, at any time fince the Commencement of any Act for impofing Stamp Duties in Ireland, or fhall at any time hereafter engrofs or write, or cause to be engroffed or written, any of the matters or things for which Vellum, Parchment or Paper, at the time of fuch Writing or Engroffiment was or fhall be chargehave the Inftru- able with any Stamp Duty upon any Vellum, Parchment or Paper, ftamped with any forged or counterfeit Stamp or Mark, then and in every fuch case it fhall be lawful for any Perfon or Perfons (other than fuch Perfon or Persons who fhall have engroffed or written or caused to be engroffed or written, or fhall engrofs or write or cause to be enproffed or written, any fuch matter or thing upon any fuch Vellum, Parchment or Paper, ftamped with any forged or counterfeit Stamp, knowing fuch Stamp to be forged or counterfeited, and other than fuch Perfon who fhall have impreffed any fuch Vellum, Parchment or Paper, or fhall have caufed the fame to be impreffed with any fuch counterfeit Stamp or Mark,) to bring fuch Vellum, Parchment or Paper to the Stamp Office in Dublin, to be stamped with the Stamps or Marks denoting the Duty payable by Law thereon, and there fhall be paid to His Majefty, his Heirs and Succeffors, the Amount of fuch Duty fo payable by Law, for every such Deed, Inftrument or Writing, and alfo the Sum of Ten Pounds, provided the fame fhall be brought to be ftamped within the Space of Five Years from the Execution of fuch Deed, Inftrument or Writing, or at any time after the Expiration of fuch Term of Five Years, the Sum of Twenty Pounds over and above fuch Duty fo payable as aforefaid; and the proper Officers refpectively are hereby required, upon Payment or Tender of fuch Duty, and the Sum of Ten Pounds or Twenty Pounds, as the cafe may be, to give a Receipt for the fame, and to mark and ftamp fuch Vellum, Parchment or

Paper

Paper with the Mark or Stamp that shall be proper for fuch Deed, Inftrument or Writing respectively; provided alfo that if it fhall be made to appear by Teftimony on Oath to the Satisfaction of the Commiffioners of Stamps, that fuch Vellum, Parchment or Paper, having any fuch counterfeit Stamp or Stamps thereon, and whereon any fuch matter fhall have been fo engroffed or written, was bought with fuch Stamps thereon, at the Stamp Office in Dublin, or from any Diftributor or Sub Diftributor of Stamps, or from any Perfon licensed to fell Stamps, then and in every such case it fhall and may be lawful for the faid Commiffioners of Stamps, if they fhall think proper fo to do, to order the fame refpectively to be duly stamped with Stamps of the fame Description and Amount without the Payment of any Stamp Duty or Penalty whatsoever.

fioners may re

XLIX. And be it further enacted, That when any Inftrument Inftruments en(fave and except a Bill or Note of any Banker or Bankers or other groffed inadverPerfon or Perfons) fhall have been engroffed or written on Parch- tently without ment, Vellum or Paper, not duly ftamped, and it fhall fatisfactorily brought to proper Stamp, appear to the faid Commiffioners of Stamps, upon Oath or Affirm- Stamp Office ation or otherwise, that the same hath happened either by Accident or within Sixty Inadvertency, or from urgent Neceffity or unavoidable Circum- Days, Commif ftances, and without any Intention in any Party to defraud His mit Penalty and Majesty, his Heirs or Succeffors, of the Duty chargeable upon fuch caufe them to be Inftruments, then and in any of the faid cafes, if fuch Inftrument properly fhall, within Sixty Days from the Firft Execution thereof, be stamped. brought to the Stamp Office in the City of Dublin, to be stamped, and the Duty chargeable upon fuch Inftrument fhall be paid, it shall and may be lawful for fuch Commiffioners, if they shall think proper fo to do, to remit any Penalty payable on ftamping fuch Inftrument or any Part thereof fo executed without being ftamped, and to caufe fuch Inftrument to be stamped with the proper Stamp ; and every Perfon concerned in engroffing any fuch Inftrument or executing the fame shall be thereupon exempt from all Penalties on account thereof.

Inftruments executed out of Ireland may be ftamped within

L. And be it further enacted, That it fhall and may be lawful for the faid Commiffioners of Stamps, and they are hereby authorized to ftamp any Inftrument executed out of Ireland, upon Payment of the Stamp Duty which fhall be payable thereon at the time when certain l'eriods, fuch Deed fhall be required to be fo ftamped, without Payment of without Payany Additional Duty or Penalty, within the Space of Six Calendar ment of addimonths from the First Execution thereof refpectively, in cafe of the tional Duty. fame being fo executed in any Part of the United Kingdom, or within the Space of Two Years from the First Execution thereof, in cafe of the fame being fo executed in any Place out of the United Kingdom, Proof being firft made to the Satisfaction of the faid Commiffioners that fuch Inftrument was executed out of Ireland, and in the United Kingdom, or out of the United Kingdom, as the cafe may be, and within the times aforefaid refpectively.

Frames for

LI. And be it further enacted, That it fhall and may be lawful Commiffioners to and for the Commiffioners of Stamps in Ireland, if they fhall think may provide proper fo to do, to provide Moulds or Frames for the making of making Paper Paper, to be used for any Inftrument or Inftruments for which Stamps with the Words fhall be required, and which fhall be ufually written on Paper, and "Stamp Office" for which they fhall think proper to provide fuch Paper, and that visible in the fuch Moulds and Frames shall be so constructed as that the Words Subftance

"Stamp

thereof.

Perfons not authorized, making or ufing Paper marked with the

Words "Stamp

Office," &c.

or affifting,

Felony.

Writing to cover the Stamps that they may not be applicable to any other Deed.

"Stamp Office," either alone or with fuch Figures as the faid Commiffioners fhall from time to time think proper, fhall be visible in the Subftance of fuch Paper, and to caufe fuch Paper to be made by fuch Perfon or Perfons as fhall be for that Purpose authorized and appointed by the faid Commiffioners under Hand and Seal.

LII. And be it further enacted, That if any Perfon not being an Officer, Workman, Servant or Agent for the time being of the faid Commiffioners of Stamps, and authorized and appointed by them for that Purpose and for their Ufe only, fhall make or use, or caufe or procure to be made or ufed, or knowingly aid or affift in making or ufing, or, without being authorized and appointed as aforefaid, fhall knowingly have in his, her or their Cuftody or Poffeffion, without lawful Excufe, the Proof whereof shall be on the Perion accufed, any Frame, Mould or Inftrument for the making of Paper in the Subftance whereof the Words "Stamp Office," or the greater Part of fuch Words would be vifible, or in the Subftance whereof any Device or Diftinction would be visible peculiar to and appearing in the Subftance of the Paper which fhall from time to time be ufed by the Commiffioners of Stamps as aforefaid; or shall make, or cause or procure to be made, or knowingly aid or affift in making any Paper in the Substance whereof there fhall be vifible the faid Words "Stamp Office," or the greater Part of fuch Words, or any fuch Device or Diftinction peculiar to and appearing in the Subftance of the Paper which shall be so used by the faid Commiffioners of Stamps; or if any Perfon, not being authorized or appointed as aforefaid, shall knowingly have in his or her Cuftody or Poffeffion, without lawful Excufe, the Proof whereof shall be on the Perfon accused, any Paper whatsoever in the Substance whereof there shall be visible the Words "Stamp Office," or the greater Part of such Words, or any Device or Diftinction peculiar to and appearing in the Substance of Paper fo from time to time ufed by the faid Commiffioners; or if any Perfon, not being authorized or appointed as aforefaid, shall by any Art, Device, Myftery or Contrivance caufe or procure, or knowingly aid or affift in caufing or procuring to appear in the Subftance of any Paper whatfoever the Words "Stamp Office," or the greater Part of fuch Words, or any fuch Device or Diftinction peculiar to and appearing in the Subftance of the Paper which shall be fo ufed by the faid Commiffioners of Stamps, every Perfon fo offending in any of the faid cafes, and being thereof lawfully convicted, thall for fuch Offence be adjudged a Felon, and fhall be transported for the term of his or her Life.

LIII. And be it further enacted, That all matters and things in refpect whereof any of the faid Stamp Duties fhall be payable, fhall be written or printed or written and printed in fuch manner (and if printed or written in Part or entirely before being ftamped fhall be fo ftamped) that fome Part of the Writing or Printing thereof shall be on the Stamps or Marks which fhall in purfuance of any Act or A&ts then in force be placed on the Vellum or Parchment or Paper thereof, and fuch Writing or Printing fhall from thence be so continued in the ufual Form of writing, printing or engroffing Deeds or Writings, fo that no blank Space fhall be left whereby fuch Stamps might be made applicable to any other Deed or Inftrument whatfoever, upon Pain that the Perfon who fhall fo write, engross or print or ftamp, or caufe to be written, engroffed or printed or ftamped,

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any fuch Writing, matter or thing contrary to the true Intent and meaning hereof, fhall for every fuch Offence forfeit the Sum of Ten Penalty. Pounds.

LIV. And be it further enacted, That from and after the Com- Payment of Salmencement of this Act, no Public Officer fhall in any cafe be enti- aries to Public tled to or be allowed Credit in Account either by the Commiffioners Officers vouched of Civil or Military Accounts, or in any other way, or on any Occa- by stamped Re

fon whatsoever, for any Sum or Sums whatsoever as paid to or for the Ufe of any Public Officer, Servant or Penfioner, for or on account of any Salary, Profit, Emolument, Fee, Reward or Penfion, unless fuch Payment shall be vouched by a Receipt for the fame duly ftamped, where a Stamp fhall be required by Law.

ceipts.

Cards and Dice expofed to Sale to be duly

ftamped.

LV. And be it further enacted, That no Playing Cards or Dice fhall be uttered, vended, fold or expofed to Sale, or played with, or fhall be kept by any Person with Intent to utter, vend, fell or expofe to Sale, or play with the fame, which fhall not be duly fealed, marked and ftamped refpectively, according to Law, upon Pain that every Person who fhall utter, vend, fell or expofe to Sale, or knowingly play with, or have in his or her Poffeffion with Intent to utter, vend, fell or play with the fame, any fuch Cards or Dice which shall not be fo fealed, marked or stamped, fhall forfeit for every such Pack of Cards, or for every fuch Die fo uttered, vended, fold or expofed to Sale, or played with, or fo in his or her Poffeffion with Intent to utter, vend, fell or play with the fame, the Sum of Five PenaltyPounds.

LVI. And be it further enacted, That if any Person fhall engrofs, Perfons not to write or print, or caufe to be engroffed, written or printed, or partly engross, or have in their Poffefwritten and partly printed upon any Vellum, Parchment or Paper, fion, Inftruments any Inftrument, Writing or thing for which fuch Vellum, Parchwithout the ment or Paper ought, according to the Laws which fhall be then in proper Stamps. force, to have a Stamp or Mark denoting the Payment of any Stamp Duty, or fhall utter, iffue, accept, receive or knowingly have in his or her Poffeffion, any Vellum, Parchment or Paper, having fuch Inftrument, Writing, matter or thing engroffed, written or printed, or partly written and partly printed thereon, fuch Vellum, Parchment or Paper being then not duly marked or ftamped with fuch Mark or Stamp as fhall be by Law required for fuch Inftrument, Writing, matter or thing, at the time of fo engroffing, writing or printing the fame, or being marked or ftamped for any lower Duty or Duties than the Duty or Duties which shall be then by Law payable thereon in refpect of the matter or thing fo engroffed, written or printed thereon, or being marked or ftamped with any Mark or Stamp which fhall have been previously used for any other Purpose, fuch Person so offending fhall for every fuch Offence forfeit the Sum of Twenty Penalty. Pounds; and in cafe any Perfon or Perfons fhall at any time file or Law Proceedings caufe to be filed in any Court of Law or Equity any Pleading, not to be filed Affidavit or other Proceeding, matter or thing whatfoever, in refpect without the whereof any Stamp Duty fhall be then payable, and there fhall not proper Stanips. be any time exprefsly allowed by Law for ftamping the fame after the filing thereof, and that fuch Pleading, Affidavit, Proceeding, matter or thing fhall not at the time of filing thereof be duly ftamped, then and in every such cafe every Person who shall fo file the fame, or caufé the fame to be filed, and alfo every Officer of fuch Court who fhall receive the fame, fhall for every fuch Offence forfeit the Sum of

Twenty

Penalty.

Officers entrusted to write Re

cords, &c. defrauding the Revenue.

Penalty.

Such Records,

&c. when written by other Per

fons than known Officers to pay a

certain Sum bedes the Duty.

Officer on Pay

ment, &c. of

Duty and rol. to give a Receipt.

Twenty Pounds; and in cafe any Clerk, Officer or other Perfon, who in refpect of any Office or Employment is or fhall be entitled or entrusted to make, engrofs or write any Record, Entry, Deed, Inftrument or Writing whatsoever, which fhall be then chargeable with a Stamp Duty under or by virtue of any Act or Acts which fhall be then exifting or in force in Ireland, or to iffue any Process, or to file any Proceedings, or to do any Act in the Execution of his Office with refpect to any Article, matter or thing chargeable with any fuch Duty, fhall be guilty of any Fraud, Practice or Neglect, by means whereof His Majefty, his Heirs or Succeffors, may be defrauded of any fuch Duty by making, engroffing or writing any fuch Record, Entry, Deed, Inftrument or Writing, or by caufing the fame to be made, engroffed or written upon Vellum, Parchment or Paper not duly marked or ftamped according to fuch Laws or Law as fhall be then exifting and in force, or upon Vellum, Parchment or Paper marked or ftamped with any Mark, Stamp or Impreffion, which he fhall know to be counterfeited, or by engroffing or writing any fuch Record, Deed, Inftrument or other Writing upon Vellum, Parchment or Paper which fhall be marked or ftamped for a lower Duty than the Duty which fhall be then by Law payable for the fame, or by neglecting to do any thing required by him to be done in the Execution of his Office, or by doing any thing contrary to the Duty of his Office in relation to any Stamp Duty or Duties, that then and in every such case, fuch Clerk, Officer or Perfon fo guilty of any fuch Fraud, Practice or Neglect fhall, for every fuch Offence, forfeit the Sum of Forty Pounds; and if any Record, Entry, Deed, Inftrument or Writing whatsoever, on which any fuch Stamp is or fhall be by Law charged and made payable by any Act or Acts in force in Ireland, fhall, contrary to the true Intent and meaning of this Act, be written or engroffed by any Perfon or Persons whatfoever, not being a known Clerk or Officer who in respect of any Office or Employment is or fhall be entitled to the making, writing or engroffing the fame upon Vellum, Parchment or Paper, not marked or ftamped according to Law, or fhall be written or engrossed upon Vellum, Parchment or Paper, marked or stamped for a lower Duty than is by Law payable thereon, (except under the Rules, Regulations and Directions in this Act contained,) then and in every such case there shall be due and paid to His Majefty, his Heirs and Succeffors, for every fuch Deed, Inftrument or Writing, over and above the Stamp Duty charged and payable thereon by Law, the Sum of Ten Pounds; and no fuch Entry, Record, Deed, Inftrument or Writing fhall be pleaded or given in Evidence in any Court, or admitted in any Court, or by any Perfon, to be good, useful or available in Law or in Equity, until as well fuch Stamp Duty, as the faid Sum of Ten Pounds, fhall be firft paid to the Ufe of His Majefty, his Heirs or Succeffors, and a Receipt produced for the fame, under the Hand or Hands of fome Officer appointed to receive the Duties of Stamps, nor until the Vellum, Parchment or Paper, on which fuch Record, Entry, Deed or Inftrument or Writing fhall be written or made, fhall be marked or ftamped with the proper Stamp or Mark to denote the Duty payable thereon; and the proper Officer or Officers are hereby enjoined and required, upon Payment or Tender of fuch Duty and the Sum of Ten Pounds unto him or them, to give a Receipt for the fame,

and

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