|
|
New duties:
on deeds, &c. the same as in England granted by 55 Geo. 3. c. 184, or any subsequent Act.
on composition for bankers notes the same as by 9 Geo. 4. c. 23.
Exemptions not to extend to bills or notes of the Bank of Ireland.
Where any of the duties under 55 Geo. 3. c. 184. have been repealed as to England, the same shall not be charged in Ireland; and where new duties have been granted in lieu thereof, the same shall be payable in Ireland.
|
2. (Save and except for or in respect of the articles, matters, and things mentioned or specified in the schedule to this Act annexed) there shall be granted, raised, levied, collected, and paid, in Ireland, unto and for the use of her Majesty, the several sums of money, and duties and composition for duties, following; (that is to say,) for and in respect of the several instruments, articles, matters, and things mentioned, enumerated, and described, mutatis mutandis, in the schedule to an Act passed in the fifty-fifth, year of the reign of King George the Third, intituled “An Act for repealing the stamp duties on deeds, law proceedings, and other written or printed instruments, and the duties on fire insurances, and on legacies and successions to personal estate upon intestacies, now payable in Great Britain, and for granting other duties in lieu thereof,” (except those standing under the head of exemptions,) or for or in respect of all instruments, articles, matters, and things of the like nature, kind, and description, respectively, in Ireland, or of the vellum, parchment, or paper, upon which such instruments, articles, matters, and things, or any of them, shall be written or printed, such and the like duties as by or under the said last-mentioned Act, or by or under any subsequent Act, are now payable in England for or in respect of the said instruments, articles, matters, and things respectively mentioned, enumerated, and described in the said schedule to the said Act of the fifty-fifth year of the reign of King George the Third annexed, or for or in respect of the vellum, parchment, or paper whereon such instruments, articles, matters, or things respectively are written or printed; and also for and in respect of the promissory notes on unstamped paper issued by any licensed banker in Ireland, or such notes of such banker in circulation, the same composition as is payable by bankers in England in pursuance of an Act passed in the ninth year of the reign of King George the Fourth, intituled “An Act to enable bankers in England to issue certain unstamped promissory notes and bills of exchange, upon payment of a composition in lieu of the stamp duties thereon”; and the said schedule annexed to the said first-mentioned Act passed in the fifty-fifth year of the reign of King George the Third shall, for the purposes of this Act, be read and taken and considered as if the same was annexed to and was a part of this Act, and all the instruments, articles, matters, and things (except as aforesaid) therein mentioned, enumerated, and described respectively were, mutatis mutandis, mentioned, enumerated, and described as instruments, articles, matters and things in or relating to Ireland, and not in or relating to Great Britain or England; and wherever in the said schedule the words “United Kingdom,’ United Kingdom of Great Britain and Ireland,” “in Great Britain,” “in England,” “at Westminster,” or “in Doctor Commons,” are used, the word “Ireland,” or the words “in Ireland,” as the case may be or require, shall be substituted and read in lieu thereof, save and except where any of such words in the said schedule shall be consistent with the object and true intent and meaning of this Act, and shall be applicable to the purposes thereof: . . . Provided also, that nothing herein or in the said schedule contained shall exempt, or be deemed to exempt, from any of the duties hereby charged, any of the bills or promissory notes of the Bank of Ireland, except under or by virtue of any contract or agreement authorized by the law in force to be made between the said Bank and the Treasury in that behalf: Provided also, that nothing in this Act contained shall be deemed or construed to make payable in Ireland any of the duties or sums of money specified and set forth in the said schedule annexed to the said Act of the fifty-fifth year of the reign of King George the Third, which shall have been repealed, or shall have ceased to be payable in England; and that in all cases where any of the said duties have been repealed, and any reduced or other duties have been granted and are now payable in lieu thereof, under or by virtue of any subsequent Act, such last-mentioned duties shall be deemed to be and shall be the duties payable and to be paid in Ireland for and in respect of the articles, matters, and things, to which the same shall respectively relate: . . .
|
