major part of them are authorised to put in execution any former law concerning stamped vellum, parchment, or paper.

diftributors to

IV. And be it further enacted, That, for the greater conve- Commiffioners to appoint nience in paying the faid duties, the faid commiffioners of stamp offices within duties, by any writing under the hands and feals of any three or certain limits more of them, fhall and may appoint fuch and fo many offices for receipt of and places, within the limits of ten miles from the head office of names, &c.; ftamp duties in Middlefex, for the receipt of all accounts of the and the head names and places of abode of perfons liable to the payment of appoint them the faid duties, within the faid limits, in pursuance of this act, without fuch and that the refpective head diftributors of ftamps fhall alfo, limits, &c. without the faid limits, in their respective divifions, with the confent and approbation of the faid commiffioners, appoint in every county, riding, divifion, fhire, ftewartry, or place, in Great Britain, one or more fuch offices and places for the receipt of all accounts of the names and places of abode of all other perfons liable to the payment of the faid duties, without the limits of ten miles from the head office as aforefaid; all which faid offices and places shall respectively be kept open for the purposes of this act on fuch days, and during fuch periods of the year, as the faid commiffioners fhall from time to time direct; which directions, and alfo the fituation of the refpective offices and places aforefaid, the said commiffioners fhall cause to be, from time to time, publickly advertised in fome newspaper ufually circulated in the neighbourhood of fuch offices or places refpectively, with the names of the officers appointed to fuperintend the fame.

V. And be it further enacted, That, from and after the twenty- Perfons liable fourth day of June one thousand seven hundred and ninety-eight,

to make en

try, and on

or within the pace of two calendar months next enfuing, every payment of perfon liable to any of the duties by this act impofed, fhall make duty, certifisuch entry as aforefaid, by delivering, or caufing to be delivered, cates to be made out, in according to the directions of this act, into the head office of the following ftamps, or fuch other office as the faid commiffioners fhall ap- forms. point within the limits aforefaid, or in the office of the head diftributors of ftamps, or their deputies, or other perfons appointed to receive the same, an account in writing, containing his or her name and place of abode, and whether he or she is chargeable to the said duties in refpect of any coach or other carriage before mentioned, or to any of the duties on inhabited houfes, or on houses, windows, or lights, or one of the family, or a lodger or inmate abiding in the houfe of any perfon, with the day, month, and year, of delivering in the fame; and fuch commiffioners, or their diftributors refpectively, or their refpective deputies, or fuch other person or perfons who fhall be appointed to receive fuch accounts at the office or place of delivery, fhall thereupon, and upon payment of the faid duty, iffue a certificate made out in the name of the proper officer, and ftamped to denote the duty by this act impofed, in the form and manner herein-after directed; and which account and certificate fhall refpectively be made out in the forms following; (that is to say),

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FORM

termination of

VI. And be it further enacted, That every certificate iffued by Commencevirtue of this act, fhall ceafe and determine on the twenty-fourth ment and deday of Fune after the fame fhall be iffued; and every certificate certificates. taken out within two calendar months after the twenty-fourth day of June one thousand seven hundred and ninety-eight, for the year ending on the twenty-fourth day of June one thousand feven hundred and ninety-nine, or in any fubfequent year, for the year in which the fame fhall be iffued, fhall be in force until and upon the twenty-fourth day of June then next following, and fhall commence from the date thereof; and every certificate taken out for any year fubfequent to the year in which the fame (hall be iffued, fhall commence from the twenty-fourth day of June then next ensuing, and continue in force until and upon the twenty-fourth day of June in the fucceeding year.

books con

VII. And be it further enacted, That the faid commiffioners Commissionof the ftamp duties fhall caufe to be prepared books, in which ers to prepare certificates fhall be printed in blank, and counterparts thereof, taining certifor the names, places of abode, and defcription of the perfons re- ficates, &c. spectively, to whom the fame shall be iffued, to be inserted therein; which respective certificates and counterparts thereof, fhall be of equal length and breadth as near as may be, and shall be joined with some flourish or device, through which the certificates, being duly ftamped to denote the duty hereby impofed, may be cut off indentwife from the counterpart thereof, after being refpectively numbered; and the faid commiffioners fhall take care to provide the several diftributors or other officers to be appointed to receive accounts from perfons liable to the faid duty by virtue of this act, with fufficient numbers of the faid books containing fuch certificates and counterparts as aforefaid, that all and every the faid perfons may be supplied with certificates, ftamped in pursuance of this act, as they fhall require the fame; and the faid commif- On payment fioners and head diftributors refpectively, or their officers aforefaid, tificates to be of duty, cerwho fhall receive any account or accounts, together with the delivered duties payable by virtue of this act as aforefaid, fhall forthwith, gratis. in refpect of each and every perfon whofe name and place of abode shall be entered therein, fill up one of the faid certificates with the name, place of abode, and defcription of fuch perfon entering such account, and the date of iffuing the fame, and shall, in like manner, fill up the counterpart thereof with the faid particulars, and, as the fame are feverally filled up as aforefaid, thall cause the certificates to be carefully cut off, indentwife, from the counterparts, and delivered to the refpective perfons requiring the fame in manner aforefaid, on payment of the duty hereby impofed in respect thereof, and without fee or other charge.

VIII. And be it further enacted, That the refpective diftri- Diftributors. butors and officers aforefaid fhall, whenever they fhall be there- to return books of cerunto required by the faid commiffioners of ftamp duties, return tificates to the the faid books wherefrom the certificates to be iffued as aforefaid commiffionfhall have been cut indentwife, to the faid commiffioners, at their ers, who shall head office in Middlefex; and the faid commiffioners fhall caufe tranfmit anone correct lift in. alphabetical order to be made out in every the perfons A A A 3

nual lifts of

year, who have ob

to their officers in each

year, of all and every the perfons who fhall have obtained certificates in pursuance of this act, for each county, riding, divifion, county, &c. fhire, stewartry, or place in Great Britain, containing the names, places of abode, and defcription of fuch perfons refpectively, and fhall transmit a correct copy thereof to fuch of their officers as the faid commiffioners fhall approve, in each county, riding, divifion, fhire, ftewartry, or place in Great Britain, which lifts and copies respectively at the head office of ftamps, and at the respective offices in the feveral counties, ridings, divifions, fhires, ftewartries, and places in Great Britain, fhall be open to the infpection of any perfon, at all feasonable hours, on payment of Fee to be paid fixpence and no more; and the faid commiffioners, by their for copies of officers as aforefaid, are hereby required and directed, upon de

lifts.

Lifts and

copies to be admitted as evidence.

Juftices may require copies gratis.

Penalty on

officers for neglect of duty.

Application

and recovery of penalties

fued for in

mand, to deliver a true copy or copies of all fuch lifts in their poffeffion, or of fuch of them as a copy fhall be demanded, to any person or persons whatever, (fuch copy or copies, purporting to be a true copy or copies, to be certified and figned by fuch officers refpectively), for which no greater fee than three-pence fhall be charged, unless the copies fo demanded fhall contain the entries of two or more perfons, in which cafe there fhall be paid at the rate of fixpence for every two perfons whose names are certified therein; which faid lifts and parts of lifts, and alfo a copy figned as aforefaid, of them, or any of them, or any part thereof, fhall at all times and at all places be allowed and admitted as legal evidence of a certificate having been obtained by the perfon or perfons whofe names fhall be certified therein; and fuch copy hall and may be required by any justice of the peace in Great Britain, before whom any profecution fhall be depending, to be delivered gratis, on notice in writing being left at the office of the said commiffioners, or their respective officers in the county where fuch certificates fhall have been granted, to whom refpectively the fame fhall appertain.

IX. And be it further enacted, That if any officer appointed to receive accounts of perfons names and places of abode, in pursuance of this act, or to make out and iffue certificates, or to return lifts or copies thereof, fhall neglect to perform his or their duty in the execution of fuch office, with relation to the powers and truft vefted in them refpectively by this act, acccording to the rules and directions herein mentioned, or fhall commit, or fuffer to be committed, any undue or fraudulent practice in the execution of fuch office, and be thereof lawfully convicted, then fuch officer or other perfon aforefaid fhall, for every fuch offence, forfeit and pay the fum of thirty pounds.

X. And be it further enacted, That one moiety of all pecuniary penalties and forfeitures hereby impofed (except where other provisions are exprefsly made), fhall (if fued for within the fpace three months. of three calendar months from the time of any fuch penalty or forfeiture being incurred) be to his Majefty, his heirs and fucceffors, and the other moiety thereof, with full cofts of fuit to the perfon or perfons who thall inform or fue for the fame within the time aforefaid, and which fhall and may be fued for in his

Majefty's

Majefty's court of exchequer at Westminster, for offences committed in England, and in his Majefty's court of exchequer at Edinburgh for offences committed in Scotland, by action of debt, bill, plaint, or information, wherein no effoign, privilege, wager of law, or more than one imparlance fhall be allowed.

XI. Provided always, and be it further enacted, That, in Recovery and default of profecution within the time herein-before limited, no application of penalties not fuch penalty or forfeiture fhall be afterwards recoverable, except fued for within in the name of his Majesty's attorney general in England, or ad- three months. vocate in Scotland, by information in the refpective courts aforefaid, and in which cafe the whole of fuch penalty or forfeiture fhall belong to his Majefty, his heirs and fucceffors; and that all penalties and forfeitures, and fhares of penalties and forfeitures, incurred as aforefaid, belonging to his Majefty, his heirs or fucceffors, fhall be paid into the hands of the receiver general of his Majesty's ftamp duties for the time being; and that in all cafes where the whole of fuch pecuniary penalties or forfeitures fhall be recovered to the ufe of his Majefty, his heirs or fucceffors, it fhall be lawful for the faid commiffioners to caufe fuch rewards. as they fhall think fit, not exceeding one moiety of fuch penalties or forfeitures fo recovered, after deducting all charges and expences incurred in recovering the fame, to be paid thereout to or amongst any perfon or perfons who fhall appear to them to be entitled thereto, either as discoverers or informers, in refpect to such penalties or forfeitures fo recovered; any thing herein. contained to the contrary notwithstanding.

determine

XII. Provided always, and be it further enacted, That it Juftices may fhall and may be lawful to and for any juftice of the peace re- offences fiding near the place where the offence thall be committed, to where the pehear and determine any offence against this act, which subjects nalty does not the offender to any pecuniary penalty, not exceeding twenty exceed zol. pounds; which faid justice of the peace is hereby authorised and required, upon any information exhibited, or complaint made in that behalf, within three calendar months after the offence committed, to fummon the party accufed, giving to each party three days notice to appear, and alfo the witneffes on either fide, and to examine into the matter of fact, and upon proof made thereof either by voluntary confeffion of the party accused, or by the oath of one or more credible witness or witneffes, or otherwife, as the cafe may require, to give judgement or fentence for the penalty or forfeiture, as in and by this act is directed, to be di- Application vided one moiety thereof to the poor of the parith or place where of penalty, which may be the offence fhall be committed, and the other moiety thereof to levied by dif the informer or informers, and to award and iffue out his war- trefs, &c. rant under his hand and feal, for the levying the faid penalty adjudged of the goods of the offender, and to caufe fale to be made thereof in cafe they fhall not be redeemed within fix days, rendering to the party the overplus (if any); and where the goods of fuch offender cannot be found fufficient to answer the penalty, to commit fuch offender to prifon, there to remain for any space of time, not exceeding fix nor lefs than three calendar months,

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