Stamp Duties (Ireland) Act, 1842

Commissioners to provide dies for denoting the duties.

9. The commissioners of stamps and taxes shall from time to time provide proper and sufficient stamps or dies for expressing and denoting the several duties hereby granted, or the amount thereof, in the case of per-centage duties, (except those on legacies and successions to personal estate,) upon the vellum, parchment, or paper chargeable therewith, and for expressing and denoting the rate per centum of the legacy duties upon the receipts and discharges to be given for legacies and shares of personal estate, and for otherwise denoting or testifying the payment of any duty or duties hereby granted; and it shall be lawful for the said commissioners to alter and renew such stamps or dies from time to time as occasion shall require, and to destroy or efface all or any dies which shall be or become useless or unnecessary; and it shall also be lawful for the said commissioners to use any stamps or dies at any time heretofore provided to denote any former duties in Ireland, for the purpose of expressing and denoting any of the duties granted by this Act of the same amount, and also to use two or more stamps or dies for the purpose of denoting the amount of any one duty, as occasion may require: Provided always, that no die appropriated to denote the duty charged on any particular description of deed or instrument, by bearing the name of such deed or instrument on the face thereof, shall be used for denoting any duty on any other instrument, or, if so used, the same shall be of no avail.