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Stamps on forms of civil bill process and copies.
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62. [Recital.] The forms next herein-after mentioned hereby provided to be used shall be severally subject to the following stamp duties payable to her Majesty; that is to say,
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And in the event of the plaintiff’s obtaining a decree the amount of such stamps shall be charged against the defendant or defendants as part of the cost of his proceeding; and printed forms, with such stamp on each as aforesaid, shall be issued from the office of the Commissioners of Inland Revenue to the several distributors of stamps in Ireland, under such regulations as the said commissioners shall make for the sale of the same by the several sub-distributors of stamps or by any other persons; and any such sub-distributor of stamps, or other person, who shall, without express authority from the said commissioners for such purpose, demand or receive for any one of such forms, from any person whatever, any greater sum of money than the amount of the stamp duty on such form, or who shall in any other way offend against such regulations as aforesaid, or against any other regulations made or to be made by the said commissioners, and which shall be from time to time in force as to any other stamps, shall be liable to the same forfeitures and punishments as are by any Act or Acts provided for any like offence in respect to any other stamps issued by the said commissioners: Provided always, that if it shall appear to the court upon the hearing of any civil bill that any original civil bill, process or notice of renewal or any copy thereof served upon any defendant shall not have been duly stamped, or had been previously used as a process, notice, or copy thereof in any other suit, the several and respective assistant barristers are hereby required forthwith to dismiss the said civil bill, and to order and direct that the original process, notice, or copy thereof so wanting the said stamp required by this Act shall be held and impounded by the clerk of the peace.
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