Stamp Duties (Ireland) Act, 1842

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STAMP DUTIES (IRELAND) ACT 1842

CHAPTER LXXXII.

An Act to assimilate the Stamp Duties in Great Britain and Ireland, and to make Regulations for collecting and managing the same, . . . [¹] [5th August 1842.]

[Preamble.]

[S. 1 rep. 51 & 52 Vict. c. 57. (S.L.R.)]

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 have been repealed as to England, the same shall not be charged in Ireland; and where new duties have been granted in lieu thereof, the same shall be payable in Ireland.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: . . .

[Ss. 3–5 rep. 33 & 34 Vict. c. 99.]

Duties granted as specified in schedule annexed.

6. There shall be granted, raised, levied, collected, and paid, in Ireland, unto and for the use of Her Majesty, for and in respect of the several instruments, articles, matters, and things mentioned, enumerated, and described in the schedule to this Act annexed, . . . the several sums of money and duties respectively inserted, described, and set forth in words and figures against the same respectively in the said schedule; and the said schedule, . . . shall be deemed, taken, and considered as part of this Act.

Duties shall be under management of commissioners of stamps and taxes, and be carried to the consolidated fund.

Salaries and charges incidental to levying the duties to be paid thereout.

The present discounts. &c. to be allowed.

7. All the several duties and composition for duties by this Act granted and made payable shall be under the care and management of the commissioners of stamps and taxes for the time being; and the said duties shall be denominated and deemed to be stamp duties; and, except as herein-after is mentioned, all monies to arise from such duties and composition for duties shall be paid into the receipt of her Majesty’s Exchequer in Dublin, and be carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland: Provided always, that it shall be lawful for her Majesty, or for the Treasury, out of the duties arising by this Act or any other Act relating to stamp duties, to cause such sums of money to be expended and paid from time to time, for salaries or other incidental charges, as shall be necessary in and for the collecting and managing all of such duties: Provided always, that such and the like discounts or allowances and drawbacks as are now authorized by law to be made, allowed, or paid in England, in respect of the stamp duties aforesaid, or any of them, in force there, shall, so far as the same shall be applicable, be made, allowed, and paid in Ireland, in respect of the duties by this Act granted [¹] : Provided also, that all such duties, discounts, allowances, and drawbacks, and all sums of money, in respect or by or according to the amount whereof the same are imposed or directed to be ascertained, shall be paid and payable, and be deemed and taken to be, and shall be computed, in the currency of the United Kingdom.

[S. 8 rep. 33 & 34 Vict. c. 99.]

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.

Powers and provisions of former Acts to extend to this Act.

10. All the powers, provisions, clauses, regulations, and directions, fines, forfeitures, pains, and penalties, in force in Ireland at the time of the passing of this Act, and contained in or imposed by the several Acts of Parliament relating to the duties-hereby repealed, and the several Acts relating to any prior duties of the same kind or description, shall be of full force and effect with respect to the duties hereby granted, and to the vellum, parchment, and paper, instruments, matters, and things, charged or chargeable therewith, as far as the same are or shall be applicable in all cases not hereby expressly provided for, and shall be observed, applied, enforced, and put in execution, so fax as the same shall not be superseded by and shall be consistent with the express provisions of this Act, for the raising, levying, collecting, paying, accounting for, and securing of the said duties hereby granted, and for the preventing, detecting, and punishing of all frauds, forgeries, and other offences relating thereto, as fully and effectually, to all intents and purposes, as if the same had been herein repeated and specially enacted with reference to the said duties hereby granted.

[Ss. 11, 12 rep. 33 & 34 Vict. c. 99.]

All bonds, &c, for securing the payment of former duties to remain in force in respect of the new duties.

New bonds may be required.

13. All bonds and securities made or given by any officer or other person whatever before the passing of this Act, for the duly accounting for or paying any duty or duties by this Act repealed, or any composition in lieu thereof by this Act also repealed, or otherwise relating thereto respectively, shall remain and continue in full force and effect for securing the due accounting for and payment of the duties and compositions of the same kind and description respectively by this Act granted or imposed in lieu of the duties and compositions hereby repealed and mentioned or referred to in such bond or securities respectively, as well as any of such last-mentioned duties and compositions in respect whereof such bonds and securities shall have been made or given, which shall have accrued or been received, or shall hereafter accrue or be received; and such bonds and securities respectively shall be deemed to have been made and given in relation to such new duties and compositions, as well as to the former duties and compositions: Provided nevertheless, that it shall be lawful for the commissioners of stamps and taxes, or their proper officer, at any time, if they or he shall think proper, and from time to time as often as they or he shall think fit, to require any person who may have given any such bond or security to make and execute or give a fresh bond or security of the like kind or description in respect of the duties or compositions by this Act granted, under the like pains, penalties, forfeitures, and disabilities for any refusal to make and execute or give such fresh bond or security as are contained in any Act, under or by virtue of or in compliance with which any such former bond or security may have been given.

[Ss. 14–16 rep. 33 & 34 Vict. c. 99.]

Commissioners may grant licences to pawnbrokers and appraisers.

No person to trade as a pawnbroker, or act as an appraiser, without licence.

Date and continuance of licences.

Persons trading as pawnbrokers without licence to forfeit 50l.

Who deemed pawnbrokers.

Act not to extend to persons who take interest not exceeding 5l. per cent, per annum.

17. [¹] It shall be lawful for the commissioners of stamps and taxes, or for any person duly authorized by them for that purpose, upon payment of the duty by this Act imposed in respect thereof, to grant licence to any person to use or exercise the trade or business of a pawnbroker in any city, town, or place in Ireland, or the calling or occupation of an appraiser in Ireland; and it shall not be lawful for any person whatever, to use or exercise the trade or business of a pawnbroker, or the calling or occupation of an appraiser, in Ireland, without having a licence in force authorizing him so to do, within the intent and meaning of this Act; and every such licence, which shall be granted at any time after the thirty-first day of July and before the first day of September in any year, shall be dated on the first day of August in the year in which the same shall be granted; and every such licence, which shall be granted at any other time than last aforesaid, shall be dated on the day on which the same shall be actually granted; and every such licence, whatever may be the date thereof, shall have effect and be in force from the day of the date thereof until and upon the thirty-first day of July then next following, and shall then cease and determine; and if any person, toot having a licence in force so to do granted under this Act, shall receive or take, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon in Ireland, he shall forfeit for every such offence the sum of fifty pounds; and all persons in Ireland who shall receive or take, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon, shall respectively be deemed pawnbrokers within the meaning of this Act, and shall take out a licence for the same accordingly: Provided always, that nothing herein contained shall extend or be construed to extend to any person who shall lend money upon pawn at any rate of interest not exceeding five pounds per cent, per annum interest, without taking any further or greater profit for the loan or forbearance of such money lent on any pretence whatever.

Pawnbroker to keep one house only under one licence.

Partners to take out one licence only.

18. No pawnbroker or other person receiving or taking, by way of pawn, pledge, or exchange, any goods or chattels for the repayment of money lent thereon, licensed by authority of this Act, shall by virtue of one licence keep more than one house, shop, or other place for taking in goods or chattels to pawn; but for each and every house, shop, or other place which any person shall keep for the purpose aforesaid, a separate and distinct licence shall be taken out and paid for by such pawnbroker or other person: Provided always, that persons in partnership, and carrying on the trade and business of a pawnbroker in one house, shop, or tenement only, shall not be obliged to take out more than one licence in any one year for the carrying on of such trade or business.

Provisions of recited Act as to appraisements and licences to appraisers in Great Britain, to apply to the like appraisements and licences in Ireland,

19. [¹] [Recital of 46 Geo. 3. c, 43.] All the powers, provisions, clauses, regulations, and directions, fines, forfeitures, pains and penalties, contained in and imposed by the said last-mentioned Act relating to valuations or appraisements and licences to appraisers in Great Britain, and to the duties thereon respectively, and to appraisers in Great Britain, shall be of full force and effect with respect to appraisements or valuations and licences to appraisers in Ireland, and to the duties thereon respectively by this Act granted, and to the vellum, parchment, and paper charged therewith, and to appraisers in Ireland, as far as the same are or shall be applicable, in all cases not otherwise provided for by this Act or by any other Act the provisions whereof are hereby directed to be observed in relation to the duties by this Act granted, and shall be observed, applied, enforced, and put in execution for the raising, levying, collecting, and securing of the said duties on appraisements and on licences to appraisers in Ireland hereby granted and otherwise relating thereto, so far as the same shall not be superseded by and shall be consistent with the express provisions of this Act, as fully and effectually to all intents and purposes as if the same had been herein repeated and specially enacted with reference to such persons, duties, matters, and things in Ireland respectively.

[Ss. 20–30 rep. 33 & 34 Vict. c. 99.]

Bankers notes may be reissued as often as thought fit.

31. It shall be lawful for any banker who may by law issue promissory notes for money payable to the bearer on demand, and allowed by law to be re-issued, to re-issue any such promissory notes made after the commencement of this Act, and duly stamped with the duties by this Act granted, from time to time after payment thereof, as often as he shall think fit, without being liable to pay any further duty in respect thereof; all which promissory notes shall be good and valid, and as available in the law to all intents and purposes, as they were upon the first issuing thereof.

[Ss. 32–34 rep. 33 & 34 Vict. c. 99.]

Penalty for not proving wills or taking out letters of administration, 100l., and 10l per centum on the duty.

35. If any person shall take possession of and in any manner administer any part of the personal estate and effects of any person deceased without obtaining probate of the will or letters of administration of the estate and effects of the deceased within six calendar months after his decease, or within two calendar months after the termination of any suit or dispute respecting the will or the right to letters of administration, if there shall be any such which shall not be ended within four calendar months after the death of the deceased, every person so offending shall forfeit the sum of one hundred pounds, and also a further sum at and after the rate of ten pounds per centum on the amount of the stamp duty payable on the probate of the will or letters of administration of the estate and effects of the deceased.

Stamp to be provided for marking probates, &c. relating to any estate in respect whereof probate, &c. shall have been before taken out and the property duty paid thereon.

36. It shall be lawful for the commissioners of stamps and taxes, and they are hereby required, to provide a stamp, distinguishable from all other stamps, for the purpose of stamping any piece of vellum, parchment, or paper, whereon any probate of a will or letters of administration shall be engrossed, printed, or written in relation to any estate in respect whereof any former probate or letters of administration shall have been taken out, and the full amount of the duties payable thereon by any Act or Acts then in force, according to the full value of such estate, shall have been duly paid and discharged; and in every case where any probate or letters of administration shall have been taken out, duly stamped according to the full value of the estate in respect whereof the same shall have been granted, then and in such case any further or other probate or letters of administration, which shall be at any time thereafter applied for in respect of such estate, shall and may be issued and granted upon any piece of vellum, parchment, or paper stamped with the stamp provided by the said commissioners in pursuance of this Act for such other probate or letters of administration as aforesaid; and every such other probate or letters of administration, which shall be duly stamped with such stamp as last aforesaid shall be as available in the law, and of the like force and effect in all respects whatever, as if the vellum, parchment or paper whereon the same shall be engrossed, printed, or written, had been duly stamped with the stamp denoting the full amount of the duties payable in respect of the probate or letters of administration taken out on the full value of such estate.

Legacy duty to be paid by executors or administrators on retaining or paying legacies.

If duty be not paid although deducted by the executor the amount to be a debt to her Majesty from executor.

If not deducted by executor, the amount to be a debt to her Majesty from both executor and legatee.

Trustees, &c. to pay duties on legacies charged on real estate.

In default, the duty to be a debt to her Majesty.

37. The duties by this Act granted on legacies and on successions, and on residues, and shares of residues, given by the wills or passing by the intestacies of persons deceased, and payable out of their personal estate, shall be accounted for, answered, and paid by the person having or taking the burden of the execution of the will or other testamentary instrument, or the administration of the personal estate of any person deceased, upon retainer for his own benefit, or for the benefit of any other person, of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, which he shall be entitled to so retain, either in his own right, or in the right or for the benefit of any other person, and also upon delivery, payment, or other satisfaction or discharge whatsoever of any legacy, or any part of any legacy, or of the residue of any personal estate, or any part of such residue, to which any other person shall be entitled; and in case any person, having or taking the burden of such execution or administration as aforesaid, shall retain for his own benefit or for the benefit of any other person, any legacy, or any part of any legacy, or the residue of any personal estate, or any part of such residue, which such person shall be entitled so to retain, either in his own right or in the right or for the benefit, of any other person, and upon which any duty shall be chargeable by virtue of this Act, not having first paid such duty, or shall deliver, pay, or otherwise howsoever satisfy or discharge any legacy, or any part of any legacy, or the residue of any personal estate, or any part thereof, to which any other person shall be entitled, and upon which any duty shall be chargeable by virtue of this Act, having received or deducted the duty so chargeable, then and in every such case the duty which shall be due and payable on every such legacy, and part of legacy, and residue, and part of residue respectively, and which shall not have been duly paid and satisfied according to the provisions of this Act, shall be a debt of such person having or taking the burden of such execution or administration as aforesaid to her Majesty; and in case any such person, so having or taking the burden of such execution or administration as aforesaid, shall deliver, pay, or otherwise howsoever satisfy or discharge any such legacy or residue, or any part of any such legacy or residue, to or for the benefit of any person entitled thereto, without having received or deducted the duty chargeable thereon (such duty not having been first duly paid according to the provisions herein contained), then and in every such case such duty shall be a debt to her Majesty, both of the person who shall make such delivery, payment, satisfaction, or discharge, and of the person to whom the same shall be made; and the duties by this Act granted upon legacies charged upon and made payable out of any real estate, or out of any monies to arise by the sale of any real estate, or upon residues or parts or shares of residues, of any such monies, shall be accounted for, answered, and paid by the trustee to whom the real estate shall be devised, out of which the legacy or share of any money arising out of the sale, mortgage, or other disposition of such real estate shall be to be paid or satisfied, or, if there shall be no trustee, then by the person entitled to such real estate, subject to any such legacy, or by the person empowered or required to pay or satisfy any such legacy; and the said duties shall be retained by the person paying or satisfying any such legacy or share of money, and shall be accounted for, satisfied, and paid, at such times, in such manner, and according to such rules and regulations, as are herein-before specified and prescribed in respect of the duties granted on legacies payable out of personal estate; and in case the said duties shall not be paid or satisfied according to the provisions herein-contained then and in every such case such duty shall be a debt to her Majesty, of and from the trustee of such real estate as aforesaid, or the person entitled thereto, subject to such legacy as aforesaid, and also of and from the person to whom the same shall have been paid, without the duty chargeable thereon having been first deducted.

What shall be deemed a legacy under this Act.

36 Geo. 3. c. 52.

Exemption of legacies to charities in Ireland.

38. Every gift by any will or testamentary instrument of any deceased person, which, by virtue of any such will or testamentary instrument, shall have effect or be satisfied out of the personal estate of such person so dying, or out of any personal estate which such person shall have power to dispose of as he shall think fit, or which shall have been charged upon or made payable out of any real estate, or be directed to be satisfied out of any monies to arise by the sale of any real estate, of the person so dying, or which such person may have the power to dispose of, whether the same shall be given by way of annuity or in any other form, shall be deemed and taken to be a legacy within the true intent and meaning of this Act; and every gift which shall have effect as a donation mortis causâ, shall also be deemed a legacy within the intent and meaning of this Act; and the value of any legacy given by way of annuity, whether payable annually or otherwise, for any life or lives, or for years or other period of time, shall be calculated, and the duty chargeable thereon shall be charged, according to the tables annexed to an Act passed in the Parliament of Great Britain in the thirty-sixth year of the reign of King George the Third, intituled “An Act for repealing certain duties on legacies and shares of personal estates, and for granting other duties thereon in certain cases”: Provided always, that nothing herein contained shall be construed to extend to the charging with the duties by this Act granted any specific sum of money, or any share or proportion thereof, charged by any marriage settlement or deed upon any real estate, in any case in which any such specific sum, or share or proportion thereof, shall be appointed or apportioned by any will or testamentary instrument under any power given for that purpose by any such marriage settlement or deed: Provided also, that nothing herein contained shall extend or be construed to extend to charge with duty in Ireland any legacy given for the education or maintenance of poor children in Ireland, or to be applied in support of any charitable institution in Ireland, or for any purpose merely charitable.

Receipts for legacies to be stamped within twenty-one days after the date.

Penalty if not stamped within twenty-one days.

Provisions as to receipts signed out of the United Kingdom.

39. Every receipt or discharge for any legacy or residue, or part thereof, shall be brought, within the space of twenty-one days after the date thereof, to the head office of the commissioners of stamps and taxes in Dublin, or to some other office to be appointed by the said commissioners for such purpose, to be stamped, paying the duty for the same; and upon such payment, either at the said head office, or any other office to be appointed as aforesaid, the receiver general, or other proper officer to be appointed for that purpose by the said commissioners as the case shall require, shall write upon such receipt or discharge an acknowledgment of the payment of the duty so paid in words at length, and bearing date the day on which such payment shall be made, and shall subscribe his name thereto, and enter an account thereof in a book to be provided for that purpose, to the intent that he may be thereby charged with the sum so paid; and in case the duty shall be so paid at the said head office, then the receipt or discharge so brought to be stamped shall be forthwith stamped with such stamp as the case may require; and in case the duty shall be so paid at any other office to be appointed by the said commissioners as aforesaid, the receipt or discharge whereon such acknowledgment of the payment of duty shall be so written and subscribed shall be transmitted, within the space of twenty-one days from the day of payment of such duty, to the said head office, to be stamped, and the same shall be stamped accordingly with such stamp as aforesaid; and in case the person paying such duty at any such office to be appointed as aforesaid shall be desirous that the same should be transmitted to the said head office by the officer to whom such duty shall be paid, and shall leave the same with such officer for that purpose, such officer shall thereupon sign and deliver an acknowledgment that such receipt or discharge has been left with him for such purpose, and shall transmit such receipt or discharge to such head office to be stamped as aforesaid, and the same shall be sent again to such officer as soon as conveniently may be after the stamping thereof; and such officer shall deliver back the same to the person entitled thereto, upon redelivery to him of the acknowledgment which he shall have given for the same: Provided always, that if any such receipt or discharge shall not be so brought to any such office as aforesaid within such space of twenty-one days as aforesaid, it shall nevertheless be lawful to carry such receipt or discharge to the said head office, to be stamped in like manner, within three calendar months after the date thereof, paying the duty for the same, and also the further sum of ten pounds per centum on such duty by way of penalty for not having before paid such duty; on payment of which duty and penalty the said commissioners are hereby authorized and required to stamp such receipt or discharge in the same manner as if the same had been brought to the said office within the space of twenty-one days from the date thereof; and where any such receipt or discharge as aforesaid shall have been signed out of the United Kingdom, if the same shall be brought to be stamped within twenty-one days after being received in the United Kingdom, it shall be lawful for the said commissioners to remit any penalty which may have been incurred thereon, and to cause the same to be duly stamped on payment of the duty payable in respect thereof.

Penalties may be sued for as penalties under 56 Geo. 3. c. 56.

40. All fines, penalties, and forfeitures imposed by or which may be incurred under this Act shall and may be sued for and recovered with full costs of suit, and all charges attending the same, by all or any of the ways and means and in such manner and form as are and is provided for the recovery of any penalty or forfeiture in and by the said Act passed in the fifty-sixth year of the reign of King George the Third, subject to any such appeal as therein mentioned, and shall be paid, applied, and distributed in such manner as by the said last-mentioned Act is directed or authorized.

Construction of words importing singular number and masculine gender.

41. Wherever in this Act, with reference to any person, matter, or thing, any word or words is or are used importing the singular number or the masculine gender only, yet such word or words shall be understood and construed to include several persons as well as one person, females as well as males, bodies politic or corporate as well as individuals, and several matters or things as well as one matter or thing, unless it be otherwise specially provided, or there be something in the subject or context repugnant to such construction.

[Ss. 42–44 rep. 37 & 38 Vict. c. 96. (S.L.R.)]

SCHEDULE to which this Act refers.

[¹ The duty payable in Great Britain and Ireland respectively under or by virtue of 5 Geo. 3. c. 184, and this Act, for or in respect of a licence to use and exercise the calling or occupation of an appraiser, is rep. 8 & 9 Vict. c. 76. s. 1, which substitutes a different duty.

This Act is rep. 33 & 34 Vict. c. 99, except so far as it relates to—

(1) duties contained in the 3rd part of the schedule to 55 Geo. 3. c. 184.

(2) licences to bankers, pawnbrokers, and appraisers.

(3) composition for duties on bankers’ notes.

(4) duties on, and licences to deal in, plate, but see 53 Vict. c. 8. s. 10.]

[¹All the allowances by this Act directed to be made in respect of the stamp duties in Ireland are rep. 12 & 13 Vict. c. 80. s. 1.]

[¹ See note to title of Act.]

[¹ See note to title of Act.]