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For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any special
bail and appearance upon such bail in any such court, a stamp duty of two
shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any
petition, bill, answer, claim, plea, replication, rejoinder, demurrer, or other
pleading in any court of chancery or equity within the said colonies and
plantations, a stamp duty of one shilling and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any copy of
any petition, bill, answer, claim, plea, replication, rejoinder, demurrer, or
other pleading in any such court, a stamp duty of three pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
monition, libel, answer, allegation, inventory, or renunciation in
ecclesiastical matters in any court of probate, court of the ordinary, or other
court exercising ecclesiastical jurisdiction within the said colonies and
plantations, a stamp duty of one shilling.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any copy
of any will (other than the probate thereof) monition, libel, answer,
allegation, inventory, or renunciation in ecclesiastical matters in any such
court, a stamp duty of six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
donation, presentation, collation, or institution of or to any benefice, or any
writ or instrument for the like purpose, or any register, entry, testimonial,
or certificate of any degree taken in any university, academy, college, or
seminary of learning, within the said colonies and plantations, a stamp duty of
two pounds
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
monition, libel, claim, answer, allegation, information, letter of request,
execution, renunciation, inventory, or other pleading, in any admiralty court
within the said colonies and plantations, a stamp duty of one shilling.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any copy of any such monition, libel, claim,
answer, allegation, information, letter of request, execution, renunciation,
inventory, or other pleading shall be engrossed, written, or printed, a stamp
duty of six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
appeal, writ of error, writ of dower, Ad quod damnum, certiorari, statute
merchant, statute staple, attestation, or certificate, by any officer, or
exemplification of any record or proceeding in any court whatsoever within the
said colonies and plantations (except appeals, writs of error, certiorari,
attestations, certificates, and exemplifications, for or relating to the
removal of any proceedings from before a single justice of the peace) a stamp
duty of ten shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any writ
of covenant for levying of fines, writ of entry for suffering a common
recovery, or attachment issuing out of, or returnable into, any court within
the said colonies and plantations, a stamp duty of five shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
judgment, decree, sentence, or dismission, or any record of Nisi Prius or
Postea, in any court within the said colonies and plantations, a stamp duty of
four shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
affidavit, common bail or appearance, interrogatory deposition, rule, order, or
warrant of any court, or any Dedimus, Potestatem, Capias, Subpoena, summons,
compulsory citation, commission, recognizance, or any other writ, process, or
mandate, issuing out of, or returnable into, any court, or any office belonging
thereto, or any other proceeding therein whatsoever, or any copy thereof, or of
any record not herein before charged, within the said colonies and plantations
(except warrants relating to criminal matters, and proceeding thereon or
relating thereto) a stamp duty of one shilling.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
licence, appointment, or admission of any counselor, solicitor, attorney,
advocate, or proctor, to practice in any court, or of any notary within the
said colonies and plantations, a stamp duty of ten pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any note
or bill of lading, which shall be signed for any kind of goods, wares, or
merchandize, to be exported from, or any cocket or clearance granted within the
said colonies and plantations, a stamp duty of four pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, letters of
mart, or commission for private ships of war, within the said colonies and
plantations, a stamp duty of twenty shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written or printed, any grant,
appointment, or admission of or to any public beneficial, office or employment,
for the space of one year, or any lesser time, of or above the value of twenty
pounds per annum sterling money, in salary, fees, and perquisites, within the
said colonies and plantations, (except commissions and appointments of officers
of the army, navy, ordnance, or militia, of judges, and of justices of the
peace) a stamp duty of ten shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any grant of any liberty, privilege, or franchise,
under the seal of any of the said colonies or plantations, or under the seal or
sign manual of any governor, proprietor, or public officer alone, or in
conjunction with any other person or persons, or with any council, or any
council and assembly, or any exemplification of the same, shall be engrossed,
written, or printed, within the said colonies and plantations, a stamp duty of
six pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
licence for retailing of spirituous liquors, to be granted to any person who
shall take out the same, within the said colonies and plantations, a stamp duty
of twenty shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
licence for retailing of wine, to be granted to any person who shall not, take
out a licence for retailing of spirituous liquors, within the said colonies and
plantations, a stamp duty of four pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
licence for retailing of wine, to be granted to any person who shall take out a
licence for retailing of spirituous liquors, within the said colonies and
plantations, a stamp duty of three pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
probate of a will, letters of administration, or of guardianship for any estate
above the value of twenty pounds sterling money; within the British colonies
and plantations upon the continent of America, the islands belonging thereto,
and the Bermuda and Bahama islands, a stamp duty of five shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written or printed, any such
probate, letters of administration or of guardianship, within all other parts
of the British dominions in America, a stamp duty of ten shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money not exceeding the sum of ten
pounds sterling money, within the British colonies and plantations upon the
continent of America, the islands belonging thereto, and the Bermuda and Bahama
islands, a stamp duty of six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money above ten pounds, and not
exceeding the sum of twenty pounds sterling money, within such colonies,
plantations, and islands, a stamp duty of one shilling.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed, any bond
for securing the payment of any sum of money above twenty pounds, and not
exceeding forty pounds sterling money, within such colonies, plantations, and
islands, a stamp duty of one shilling and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed, any bond
for securing the payment of any order or warrant for surveying or setting out
any quantity of land not exceeding one hundred acres, issued by any governor,
proprietor or any public officer alone, or in conjunction with any other person
or persons, or with any council, or any council and assembly, within the
British colonies and plantations in America, a stamp duty of six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed, any such
order or warrant for surveying or setting out any quantity of land above one
hundred, and not exceeding two hundred acres, within the said colonies and
plantations, a stamp duty of one shilling.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
order or warrant for surveying or setting out any quantity of land above two
hundred, and not exceeding three hundred and twenty acres, and in proportion
for every such order or warrant for surveying or setting out every other three
hundred and twenty acres, within the said colonies and plantations, a stamp
duty of one shilling and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any original
grant, or any deed, mesne conveyance, or other instrument whatsoever, by which
any quantity of land not exceeding one hundred acres shall be granted,
conveyed, or assigned, within the British colonies and plantations upon the
continent of America, the islands belonging thereto, and the Bermuda and Bahama
islands (except leases for any term not exceeding the term of twenty one years)
a stamp duty of one shilling and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land above one hundred, and not exceeding
two hundred acres shall be granted, conveyed, or assigned, within such
colonies, plantations and islands, a stamp duty of two shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land above two hundred, and not exceeding
three hundred and twenty acres shall be granted, conveyed, or assigned, and in
proportion for every such grant, deed, mesne conveyance, or other instrument,
granting, conveying, or assigning, every other three hundred and twenty acres,
within such colonies, plantations and islands, a stamp duty of two shillings
and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land not exceeding one hundred acres shall
be granted, conveyed, or assigned within all other parts of the British
dominions in America, a stamp duty of three shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, by which any quantity of land above one hundred and not exceeding
two hundred acres, shall be granted, conveyed, or assigned within the same
parts of the said dominions, a stamp duty of four shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any such
original grant, or any such deed, mesne conveyance, or other instrument
whatsoever, whereby any quantity of land above two hundred and not exceeding
three hundred and twenty acres, within the same parts of the said dominions, a
stamp duty of five shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper on which shall be engrossed, written, or printed any grant,
appointment or admission, of or to any public beneficial office or employment,
not herein before charged, above the value of twenty pounds per annum sterling
money in salary, fees, and perquisites, or any exemplification of the same,
within the British colonies and plantations upon the continent of America, the
islands belonging thereto, and the Bermuda and Bahama islands (except
commissions of officers of the army, navy, ordnance, or militia, and of
justices of the peace) a stamp duty of four pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any such
grant, appointment, or admission, of or to any such public beneficial office or
employment, or any exemplification of the same, within all other parts of the
British dominions in America, a stamp duty of six pounds.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
indenture, lease, conveyance, contract, stipulation, bill of sale, charter
party, protest, articles of apprenticeship, or covenant (except for the hire of
servants not apprentices, and also except such other matters as are herein
before charged) within the British colonies and plantations in America, a stamp
duty of two shillings and six pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any warrant or order for auditing any public seal,
or under the seal or sign manual of any governor, proprietor, or public officer
alone, or in conjunction with any other person or persons, or with any council,
or any council and assembly, not herein before charged, or any passport or
let-pass, surrender of office, or policy of assurance, shall be engrossed,
written, or printed, within the said colonies and plantations (except warrants
or orders for the service of the navy, army, ordnance, or militia, and grants
of offices under twenty pounds per annum in salary, fees, and perquisites) a
stamp duty of five shillings.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
notorial act, bond, deed, letter of attorney, procuration, mortgage, release,
or other obligatory instrument, not herein before charged, within the said
colonies and plantations, a stamp duty of two shillings and three pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
register, entry, or enrollment of any grant, deed or other instrument
whatsoever herein before charged, within the said colonies and plantations, a
stamp duty of three pence.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which shall be engrossed, written, or printed, any
register, entry, or enrollment of any grant, deed or other instrument
whatsoever not herein before charged, within the said colonies and plantations,
a stamp duty of two shillings.
And for and upon every pack of playing cards, and all
dice, which shall be sold or used within the said colonies and plantations, the
several stamp duties following (that is to say)
For every pack of such cards, the sum of one shilling.
And for every pair of such dice, the sum of ten
shillings.
And for and upon every paper, commonly called a pamphlet,
and upon every news paper, containing public news, intelligence, or
occurrences, which shall be printed, dispersed, and made public, within any of
the said colonies and plantations, and for and upon such advertisements as are
herein after mentioned, the respective duties following (that is to say)
For every such pamphlet and paper contained in half a
sheet, or any lesser piece of paper, which shall be so printed, a stamp duty of
one halfpenny, for every printed copy thereof.
For every such pamphlet and paper (being larger than half
a sheet, and not exceeding one whole sheet) which shall be so printed, a stamp
duty of one penny, for every printed copy thereof.
For every pamphlet and paper being larger than one whole
sheet, and not exceeding six sheets in octavo, or in a lesser page, or not
exceeding twelve sheets in quarto, or twenty sheets in folio, which shall be so
printed, a duty after the rate of one shilling for every sheet of any kind of
paper which shall be contained in one printed copy thereof.
For every advertisement to be contained in any gazette,
news paper, or other paper, or any pamphlet which shall be so printed, a duty
of two shillings.
For every almanac or calendar, for, any one particular
year, or for any time, less than a year, which shall be written or printed on
one side only of any one sheet, skin, or piece of paper parchment, or vellum,
within the said colonies and plantations, a stamp duty of two pence.
For every other almanac or calendar for any one particular
year, which shall be written or printed within the said colonies and
plantations, a stamp duty of four pence.
And for every almanac or calendar written or printed
within the said colonies and plantations, to serve for several years, duties to
the same amount respectively shall be paid for every such year.
For every skin or piece of vellum or parchment, or sheet
or piece of paper, on which any instrument, proceeding, or other matter or
thing aforesaid, shall be engrossed, written, or printed, within the said
colonies and plantations, in any other than the English language, a stamp duty
of double the amount of the respective duties before charged thereon.
And there shall be also paid in the said colonies and
plantations, a duty of six pence for every twenty shillings, in any sum not
exceeding fifty pounds sterling money, which shall be given, paid, contracted,
or agreed for, with or in relation to any clerk or apprentice, which shall be
put or placed to or with any master or mistress to learn any profession, trade
or employment.
II. And also a duty of one shilling for every twenty
shillings, in any sum exceeding fifty pounds, which shall be given, paid,
contracted, or agreed, for, with, or in relation to any such clerk, or
apprentice.
III. And be it further enacted by the authority aforesaid,
That every deed, instrument, note, memorandum, letter, or other minument or
writing, for or relating to the payment of any sum, of money, or for making any
valuable consideration for or upon, the loss of any ship, vessel, goods, wages,
money, effects, or upon any loss by fire, or for any other loss whatsoever, or
for or upon any life or lives, shall be construed, deemed, and adjudged to be
policies of assurance, within the meaning of this act: and, if any such deed,
instrument, note, memorandum, letter, or other minument or writing, for
insuring, or tending to insure, any more than one ship or vessel for more than
any one voyage, or any goods, wages, money, effects, or other matter or thing
whatsoever, for more than one voyage, or in more than one ship or vessel, or
being the property of, or belonging to, any more than, one person or any
particular number of persons in general partnership, or any more than one body
politick or corporate, or for more than one risque; then, in every such case,
the money insured thereon, or the valuable consideration thereby agreed to be
made, shall become the absolute property of the insured, and the insurer shall
also forfeit the premium given for such insurance, together with the sum of one
hundred pounds.
IV. And be it further enacted by the authority aforesaid,
That every deed, instrument, note, memorandum, letter, or other minument or
writing, between the captain or master or owner of any ship or vessel, and any
merchant, trader, or other person, in respect to the freight or conveyance of
any money, goods, wares, merchandises, or effects, laden or to be laden on
board of any such ship or vessel, shall be deemed and adjudged to be a charter
party within the meaning of this act.
V. And be it further enacted by the authority aforesaid,
That all books and pamphlets serving chiefly for the purpose of an almanac, by
whatsoever name or names entitled or described, are and shall be charged with
the duty imposed by this act on almanacs, but not with any of the duties
charged by this act on pamphlets, or other printed papers; any thing herein
contained to the contrary notwithstanding.
VI. Provided always, That this act shall not extend to
charge. any bills of exchange, accompts, bills of parcels, bills of fees, or
any bills or notes nor sealed for payment of money at sight or upon demand, or
at the end of certain days of payment.
VII. Provided, That nothing in this act contained shall
extend to charge the probate of any will, or letters of administration to the
effects of any common seaman or soldier, who shall die in his Majesty's
service; a certificate being produced from the commanding officer of the ship
or vessel, or troop or company in which such seaman or soldier served at the
time of his death, and oath, or if by a quaker a solemn affirmation, made of
the truth thereof, before the proper judge or officer by whom such probate or
administration ought to be granted; which oath or affirmation such judge or
officer is hereby authorized and required to administer, and for which no fee
or reward shall be taken.
VIII. Provided always, and be it enacted, That until after
the expiration of five years from the commencement of the said duties, no skin
or piece of vellum or parchment, or sheet or piece of paper, on which any
instrument, proceeding or other matter or thing shall be engrossed, written, or
printed, within the colonies of Quebec or Granada, in any other than the
English language, shall be liable to be charged with any higher stamp duty than
if the same had been engrossed, written or printed in the English language.
IX. Provided always, That nothing in this act contained
shall extend to charge with any duty, any deed, or other instrument, which
shall be made between any Indian nation and the governor, proprietor of any
colony, lieutenant governor, or commander in chief alone, or in conjunction
with any other person or persons, or with any council, or any council and
assembly of any of the said colonies or plantations, for or relating to the
granting, surrendering, or conveying, any lands belonging to such nation, to
for, or on behalf of his Majesty, or any such proprietor, or to any colony or
plantation.
X. Provided always, That this act shall not extend to
charge any proclamation, forms of prayer and Thanksgiving, or any printed votes
of any house of assembly in any of the said colonies and plantations, with any
of the said duties on pamphlets or news papers; or to charge any books commonly
used in any of the schools within the said colonies and plantations, or any
books containing only matters of devotion or piety; or to charge any single
advertisement printed by itself, or the daily accounts or bills of goods
imported and exported, so as such accounts or bills do contain no other matters
than what have been usually comprised therein; any thing herein contained to
the contrary notwithstanding.
XI. Provided always, That nothing in this act contained
shall extend to charge with any of the said duties, any vellum, parchment, or
paper, on which shall only be engrossed, written, or printed, any certificate
that shall be necessary to in title any person to receive a bounty granted by
act of parliament.
XII. And be it further enacted by the authority aforesaid,
That the said several duties shall be under the management of the
commissioners, for the time being, of the duties charged on, stamped vellum,
parchment, and paper, in Great Britain: and the said commissioners are hereby
empowered and required to employ such officers under them, for that purpose, as
they shall think proper; and to use such stamps and marks, to denote the stamp
duties hereby charged, as they shall think fit; and to repair, renew, or alter
the same, from time to time, as there shall be occasion; and to do all other
acts, matters, and things, necessary to be done, for putting this act in
execution with relation to the duties hereby charged.
XIII. And be it further enacted by the authority
aforesaid, That the commissioners for managing the said duties, for the time
being, shall and may appoint a fit person or persons to attend in every court
or public office within the said colonies and plantations, to take notice of
the vellum, parchment, or paper, upon which any the matters or things hereby
charged with a duty shall be engrossed, written, or printed, and of the stamps
or marks thereupon, and of all other matters and things tending to secure the
said duties; and that the judges in the several courts, and all other persons
to whom it may appertain shall, at the request of any such officer, make such
orders, and do such other matters and things, for the better securing of the
said duties, as shall be lawfully or reasonably desired in that behalf: and
every commissioner and other officer, before he proceeds to the execution of
any part of this act, shall take an oath in the words, or to the effect
following (that is to say)
I A. B. do swear, That I will faithfully execute the trust
reposed in my, pursuant to an act of parliament made in the fifth year of the
reign of his majesty King George the Third, for granting certain stamp duties,
and other duties, in the British colonies and plantations in America, without
fraud or concealment; and will from time to time true account make of my doing
therein, and deliver the same to such person or persons as his Majesty, his
heirs, or successors, shall appoint to receive such account; and will take no
fee, reward, or profit, for the execution or performance of the said trust, or
the business relating thereto, from any person or persons, other than such as
shall be allowed by his Majesty, his heirs, and successors, or by some other
person or persons under him or them to that purpose authorized.
Or if any such officer shall be of the people commonly
called Quakers, he shall take a solemn affirmation to the effect of the said
oath; which oath or affirmation shall and may be administered to any such
commissioner or commissioners by any two or more of the same commissioners,
whether they have or have not previously taken the same: and any of the said
commissioners, or any justice of the peace, within the kingdom of Great
Britain, or any governor, lieutenant governor, judge, or other magistrate,
within the said colonies or plantations, shall and may administer such oath or
affirmation to any subordinate officer.
XIV. And be it further enacted by the authority aforesaid,
That the said commissioners, and all officers to be employed or entrusted by or
under them as aforesaid, shall, from time to time, in and for the better
execution of their several places and trusts, observe such rules, methods, and
orders, as they respectively shall, from time to time, receive from the high
treasurer of Great Britain, or the commissioners of the treasury, or any three
or more of such commissioners for the time being; and that the said
commissioners for managing the stamp duties shall take especial care, that the
several parts of the said colonies and plantations shall, from time to time, be
sufficiently furnished with vellum, parchment, and paper, stamped or marked
with the said respective duties.
XV. And be it further enacted by the authority aforesaid,
That if any person or persons shall sign, engross, write, print, or sell, or
expose to sale, or cause to be signed, engrossed, written, printed, or sold, or
exposed to sale, in any of the said colonies of plantations, or in any other
part of his Majesty's dominions, any matter or thing, for which the vellum,
parchment, or paper, is hereby charged to pay any duty, before the same shall
be marked or stamped with the marks or stamps to be provided as aforesaid, or
upon which there shall not be some stamp or mark resembling the same; or shall
sign, engross, write, print, or sell, or expose to sale, or cause to be signed,
engrossed, written, printed, or sold, or exposed to sale, any matter or thing
upon any vellum, parchment, or paper, that shall be marked or stamped for any
lower duty than the duty by this act made payable in respect thereof; every
such person so offending shall, for every such offence, forfeit the sum of ten
pounds.
XVI. And be it further enacted by the authority aforesaid,
That no matter or thing whatsoever, by this act charged with the payment of a
duty, shall be pleaded or given in evidence, or admitted in any court within
the said colonies and plantations, to be good, useful, or available in law or
equity, unless the same shall be marked or stamped, in pursuance of this act,
with the respective duty hereby charged thereon, or with an higher duty.
XVII. Provided, nevertheless, and be it further enacted by
the authority aforesaid, That if any vellum, parchment, or paper, containing
any deed, instrument, or other matter or thing, shall not be duly stamped in
pursuance of this act, at the time of the signing, sealing, or other execution,
or the entry or enrollment thereof, any person interested therein, or any
person on his or her behalf, upon producing the same to any one of the chief
distributors of stamped vellum, parchment, and paper, and paying to him the sum
of ten pounds for every such deed, instrument, matter, or thing, and also
double the amount of the duties payable in respect thereof, shall be entitled
to receive from such distributor, vellum, parchment, or paper, stamped pursuant
to this act, to the amount of the money so paid a certificate being first
written upon every such piece of vellum, parchment, or paper, expressing the
name and place of abode of the person by or on whose behalf such payment is
made, the general purport of such deed, instrument, matter, or thing, the names
of the parties therein, and of the witnesses (if any) thereto, and the date
thereof, which certificate shall be signed by the said distributor; and the
vellum, parchment, or paper, shall be then annexed to such deed, instrument,
matter, or thing, by or in the presence of such distributor, who shall impress
a seal upon wax, to be affixed on the part where such annexation shall be made,
in the presence of magistrate, who shall attest such signature and sealing; and
the deed, instrument, or other matter or thing, from thenceforth shall and may,
with the vellum, parchment, or paper so annexed, be admitted and allowed in
evidence in any court whatsoever, and shall be as valid and effectual as if the
proper stamps had been impressed thereon at the time of the signing, sealing or
other execution, or entry or enrollment thereof: and the said distributor
shall, once in every six months, or oftener if required by the commissioners
for managing the stamp duties, send to such commissioners true copies of all
such certificates, and an account of the number of pieces of vellum, parchment,
and paper, so annexed, and of the respective duties impressed upon every such
piece.
XVIII. And be It further enacted by the authority
aforesaid, That if any person shall forge, counterfeit, erase, or alter, any
such certificate, every such person so offending shall be guilty of felony, and
shall suffer death as in cases of felony without the benefit of clergy.
XIX. And be it further enacted by the authority aforesaid,
That if any person or persons shall, in the said colonies or plantations, or in
any other part of his Majesty's dominions counterfeit or forge any seal, stamp,
mark, type, device, or label, to resemble any seal, stamp, mark, type, device,
or label, which shall be provided or made in pursuance of this act; or shall
counterfeit or resemble the impression of the same upon any vellum parchment,
paper, cards, dice or other matter or thing, thereby to evade the payment of
any duty hereby granted; or shall make, sign, print, utter, vend, or sell, any
vellum, parchment, or paper, or other matter or thing, with such counterfeit
mark or impression thereon, knowing such mark or impression to be
counterfeited; then every person so offending shall be adjudged a felon, and
shall suffer death as in cases of felony without the benefit of clergy.
XX. And it is hereby declared, That upon any prosecution
or prosecutions for such felony, the dye, tool, or other instrument made use of
in counterfeiting or forging any such seal, stamp, mark, type, device, or
label, together with the vellum, parchment, paper, cards, dice, or other
matter, or thing having such counterfeit impression, shall, immediately after
the trial or conviction of the party or parties accused, be broke, defaced, or
destroyed, in open court.
XXI. And be it further enacted by the authority aforesaid,
That if any register, public officer, clerk, or other person in any court
registry, or office within any of the said colonies or plantation, shall, at
any time after the said first day of November, one thousand seven hundred and
sixty five, enter, register, or enroll, any matter or thing hereby charged with
a stamp duty unless the same shall appear to be duly stamped; in every such
case such register, public officer, clerk, or other person, shall for every
such offence, forfeit the sum of twenty pounds.
XXII. And be it further enacted by the authority
aforesaid, That from and after the said first day of November, one if any
counselor, clerk, officer, attorney, or other person, to whom it shall
appertain, or who shall be employed or intrusted, in the said colonies or
plantations, to enter or file any matter or thing in respect whereof any duty
shall be payable by virtue of this act, shall neglect to enter, file, or record
the same, as by law the same ought to be entered, filed, or recorded, within
the space of four months after he shall have received any money for or in
respect of the same, or shall have promised or undertaken so to do; or shall
neglect to enter, file, or record, any such matter or thing, before any
subsequent, further or other proceeding, matter, or thing, in the same suit,
shall be had, entered, filed, or recorded; that then every such counselor,
clerk, officer, attorney, or other person so neglecting or offending, in each
of the cases aforesaid, shall forfeit the sum of fifty pounds for every such
offence.
XXIII. And be it further enacted by the authority
aforesaid, That if any person or persons, at any time after the said first day
of November, one thousand seven hundred and sixty five, shall write, engross,
or print, or cause to be written, engrossed, or printed, in the said colonies
or plantations, or any other part of his said Majesty's dominions, either the
whole or any part of any matter or thing whatsoever in respect whereof any duty
is payable by this act, upon any part of any piece of vellum, parchment, or
paper, whereon there shall have been before written any other matter or thing
in respect whereof any duty was payable by this act; or shall fraudulently
erase, or cause to be erased, the name or names of any person or persons, or
any sum, date, or other thing, engrossed, written, or printed, in such matter
or thing as aforesaid; or fraudulently cut, tear, or get off, any mark or stamp
from any piece of vellum, parchment, or paper, or any part thereof, with intent
to use such stamp or mark for any other matter or thing in respect whereof any
duty shall be payable by virtue of this act; that then, and so often, and in
every such case, every person so offending shall, for every such offence,
forfeit the sum of fifty pounds.
XXIV. And be it further enacted by the authority
aforesaid, That every matter and thing, in respect whereof any duty shall be
payable in pursuance of this act, shall be engrossed, written, or printed, in
such manner, that some part thereof shall be either upon, or as near as
conveniently may be, to the stamps or marks denoting the duty; upon pain that
the person who shall engross, write, or print, or cause to be engrossed,
written, or printed, any such matter or thing in any other manner, shall, for
every such offence, forfeit the sums of five pounds.
XXV. And be it further enacted by the authority aforesaid,
That every officer of each court, and every justice of the peace or other
person within the said colonies and plantations, who shall issue any writ or
process upon which a duty is by this act payable, shall, at the issuing
thereof, set down upon such writ or process the day and year of his issuing the
same, which shall be entered upon a remembrance, or in a book to be kept for
that purpose, setting forth the abstract of such writ or process; upon pain to
forfeit the sum of ten pounds for every such offence.
XXVI. And, for the better collecting and securing the
duties hereby charged on pamphlets containing more than one sheet of paper as
aforesaid, be it further enacted by the authority aforesaid, That from and
after the said first day of November, one thousand seven hundred and sixty
five, one printed copy of every pamphlet which shall be printed or published
within any of the said colonies or plantations, shall within the space of
fourteen days after the printing thereof, be brought to the chief distributor
in the colony or plantation where such pamphlet shall be printed, and the title
thereof, with the number of the sheets contained therein, and the duty hereby
charged thereon, shall be registered or entered in a book to be there kept for
that purpose; which duty shall be thereupon paid to the proper officer or
officers appointed to receive the same, or his or their deputy or clerk, who
shall thereupon forthwith give a receipt for the same on such printed copy, to
denote the payment of the duty hereby charged on such pamphlet; and if any such
pamphlet shall be printed copy, to denote the payment of the duty thereon shall
not be duly paid, and the title and number of sheets shall not be registered,
and a receipt for such duty given on one copy, where required so to be, within
the time herein before for that purpose limited; that then the author, printer,
and publisher, and all other persons concerned in or about the printing or
publishing of such pamphlet, shall, for every such offence, forfeit the sum of
ten pounds, and shall lose all property therein, and in every other copy
thereof, so as any person may freely print and publish the same, paying the
duty payable in respect thereof by virtue of this act, without being liable to
any action, prosecution, or penalty for so doing.
XXVII. And it is hereby further enacted by the authority
aforesaid, That no person whatsoever shall sell or expose to sale any such
pamphlet, or any new paper, without the true respective name or names, and
place or places of abode, of some known person or persons by or for whom the
same was really and truly printed or published, shall be written or printed
thereon; upon pain that every person offending therein shall, for every such
offence, forfeit the sum of twenty pounds.
XXVIII. And be it further enacted by the authority
aforesaid, That no officer appointed for distributing stamped vellum,
parchment, or paper, in the said colonies or plantations, shall sell or deliver
any stamped paper for printing any pamphlet, or any public news, intelligence,
or occurrences, to be contained in one sheet, or any lesser piece of paper,
unless such person shall give security to the said officer, for the payment of
the duties for the advertisements which shall be printed therein or
thereupon.
XXIX. And whereas it may be uncertain how many printed
copies of the said printed news papers or pamphlets, to be contained in one
sheet or in a lesser piece of paper, may be sold; and to the intent the duties
hereby granted thereupon any not be lessened by printing a less number than may
be sold, out of a fear of a loss thereby in printing more such copies than will
be sold; it is hereby provided, and be it further enacted by the authority
aforesaid, That the proper officer or officers appointed for managing the said
stamp duties, shall and may cancel, or cause to be cancelled, all the stamps
upon the copies of any impression of any new paper or pamphlet contained in one
sheet, or any lesser piece of paper, which shall really and truly remain
unfold, and of which no profit or advantage has been made; and upon oath, or if
by a quaker, upon solemn affirmation, made before a justice of the peace, or
other proper magistrate, that all such copies, containing the stamps so
tendered to cancelled, are really and truly remaining unfold, and that none of
the said copies have been fraudulently returned or rebought, or any profit or
advantage made thereof; which oath or affirmation such magistrate is hereby
authorized or administer, and to examine upon oath or affirmation into all
circumstances relating to the selling or disposing of such printed copies,
shall and map deliver, or cause to be delivered, the like number of other
sheets, half sheets, or less pieces of paper, properly stamped with the same
respective stamps, upon payment made for such paper, but no duty shall be taken
for the stamps thereon; any thing herein contained to the contrary
notwithstanding; and the said commissioners for managing the stamp duties for
the time being are hereby empowered, from time to time, to make such rules and
orders for regulating the methods, and limiting the times, for such cancelling
and allowance as aforesaid, with respect to such news papers and pamphlets, as
they shall, upon experience and consideration of the several circumstances,
find necessary or convenient, for the effectual securing the duties thereon,
and doing justice to the persons concerned in the printing and publishing
thereof.
XXX. Provided always, and be it further enacted by the
authority aforesaid, That if any officer or officers employed by the said
commissioners for managing the stamp duties, shall and may deliver to any
person, by or for whom any almanac or almanacs shall have been printed, paper
marked or stamped according to the true intent and meaning hereof, for the
printing such almanac or almanacs, upon his or her giving sufficient security
to pay the amount of the duty hereby charged thereon, within the space of three
months after such delivery; and that the said officer or officers, upon
bringing to him or them any number of the copies of such almanacs, within the
space of three months from the said delivery and request to him or them in that
behalf made, shall cancel all the stamps upon such copies, and abate to every
such person so much of the money due upon such security as such cancelled
stamps shall amount to.
XXXI. Provided always, That where any almanac shall
contain more than one sheet of paper, it shall be sufficient to stamp only one
of the sheets or pieces of paper upon which such almanac shall be printed, and
to pay the duty accordingly.
XXXII. And it is hereby further enacted by the authority
aforesaid, That from and after the said first day of November, one thousand
seven hundred and sixty five, in case any person or persons, within any of the
said colonies or plantations, shall sell, hawk, carry about, utter, or expose
to sale, any almanac, or calendar, or any news paper, or any book, pamphlet, or
paper, deemed or construed to be, or serving the purpose of, an almanac or news
paper, within the intention and meaning of this act, not being stamped or
marked as by this act is directed; every such person, shall for every such
offence, forfeit the sum of forty shillings.
XXXIII. And be it further enacted by the authority
aforesaid, That from and after the said first day of November, one thousand
seven hundred and sixty five, the full sum or sums of money, or other valuable
consideration received, or in any wise directly or indirectly given, paid,
agreed, or contracted, for, with, or in relation to any clerk or apprentice,
within any of the said colonies or plantations, shall be truly inserted, or
written in words at length, in some indenture or other writing which shall
contain the covenants, articles, contracts, or agreements, relating to the
service of such clerk or apprentice; and shall bear date upon the day of the
signing, sealing, or other execution of the same, upon pain that every master
or mistress to or with whom, or to whose use, any sum of money, or other
valuable consideration whatsoever, shall be given, paid, secured, or
contracted, for or in respect of any such clerk or apprentice, which shall not
be truly and fully so inserted and specified in some such indenture, or other
writing, shall, for every such offence, forfeit double the sum, or double the
amount of any other valuable consideration so given, paid, agreed, secured, or
contracted for; to be sued for and recovered at any time, during the term
specified in the indenture or writing for the service of such clerk or
apprentice, or within one year after the determination thereof; and that all
such indentures, or other writings, shall be brought, within the space of three
months, to the proper officer or officers, appointed by the said commissioners
for collecting the said duties within the respective colony or plantation; and
the duty hereby charged for the sums, or other valuable consideration inserted
therein, shall be paid by the master or mistress of such clerk or apprentice to
the said officer or officers, who shall give receipts for such duty on the back
of such indentures or other writings; and in case the duty shall not be paid
within the time before limited, such master or mistress shall forfeit double
the amount of such duty.
XXXIV. And be it further enacted by the authority
aforesaid, That all indentures or writings within the said colonies and
plantations, relating to the service of clerks or apprentices, wherein shall
not be truly inserted or written the full sum or sums of money, or other
valuable consideration, received, or in any wise directly or indirectly given,
paid, agreed, secured, or contracted for, with, or in relation to any such
clerk or apprentice, and a receipt given for the same by the officer or
officers aforesaid, or whereupon the duties payable by this act shall not be
duly paid or lawfully tendered, according to the tenor and true meaning of this
act, within the time herein for that purpose limited, shall be void and not
available in any court or place. or to any purpose whatsoever.
XXXV. And be it further enacted by the authority
aforesaid, That if any master or mistress of any clerk or apprentice shall
neglect to pay the said duty, within the time herein before limited, and any
such clerk or apprentice shall in that case pay, or cause to be paid, to the
amount of double the said duty, either during the term of such clerkship or
apprenticeship, or within one year after the determination thereof, such master
or mistress not having then paid the said double duty although required by such
clerk or apprentice so to do; then, and in such case, it shall and may be
lawful to and for any such clerk or apprentice, within three months after such
payment of the said double duty, to demand of such master or mistress, or his
or her executors or administrators, such sum or sums of money, or valuable
consideration, as was or were paid to such master or mistress, for or in
respect of such clerkship or apprenticeship; and in case such sum or sums of
money, or valuable consideration, shall not be paid within three months after
such demand thereof made, it paid within three months after such demand thereof
made, it shall and may be lawful to and for any such clerk or apprentice, or
any other person or persons on his or her behalf, to sue for and recover the
same, in such manner as any penalty hereby inflicted may be sued for and
recovered; and such clerks or apprentices shall, immediately after payment of
such double duty, be and are hereby discharged from their clerkships or
apprenticeships, and from all actions, penalties, forfeitures, and damages, for
not serving the time for which they were respectively bound, contracted for, or
agreed to serve, and shall have such and the same benefit and advantage of the
time they shall respectively bound, contracted for, or agreed to serve, and
shall have such and the same benefit and advantage of the time they shall
respectively have continued with and served such master or mistress, as they
would have been entitled to in case such duty has been paid by such master or
mistress, within the time herein before limited for that purpose.
XXXVI. And be it further enacted by the authority
aforesaid, That all printed indentures, or contacts for binding clerks or
apprentices, after the said first day of November, one thousand seven hundred
and sixty five, with the said colonies and plantations, shall have the
following notice or memorandum printed under the same, or added thereto,
videlicet,
The indenture must bear date the day it is executed and
the money or other thing, given or contracted for with the clerk or apprentice,
must be inserted in words at length, and the duty paid, and a receipt given on
the back of the indenture, by the distributor of stamps, or his substitute,
within three months after the execution of such indenture, under the penalties
inflicted by law.
And if any printer, stationer, or other person or persons,
within any of the said colonies or plantations, or any other part of his
Majesty's dominions, shall fell, or cause to be sold, any such indenture or
contract, without such notice or memorandum being printed under the same, or
added thereto; then, and in every such case, such printer, stationer, or other
person or persons, shall, for every such offence, forfeit the sum of ten
pounds.
XXXVII. And, for the better securing the said duty on
playing cards and dice; be it further enacted by the authority aforesaid, That
from and after the said first day of November, one thousand seven hundred and
sixty five, no playing cards or dice shall be sold, exposed to sale, or used in
play, within the said colonies and plantations, unless the paper and thread
inclosing, or which shall have inclosed, to same, shall be or shall have been
respectively sealed and stamped, or marked, and unless one of the cards of each
pack or parcel of cards, so sold, shall be also marked or stamped on the
spotted or painted side thereof with such mark or marks as shall have been
provided in pursuance of this act, upon pain that every person who shall sell,
or expose to sale, any such cards or dice which shall not have been so
respectively sealed, marked, or stamped, as hereby is respectively required,
shall forfeit for every pack or parcel of cards, and every one of such dice so
sold or exposed to sale, the sum of ten pounds.
XXXVIII. And be it further enacted by the authority
aforesaid, That if any person within the said colonies and plantations, or any
other part of his Majesty's dominions, shall sell or buy any cover or label
which has before been made use of for denoting the said duty upon cards, in
order to be made use of for the inclosing any pack or parcel of cards; every
person so offending shall, for every such offence, forfeit twenty pounds.
XXXIX. Provided always, and be it further enacted by the
authority aforesaid, That if either the buyer or seller of any such cover or
label shall inform against the other party concerned in buying or selling such
cover or label, the party so informing shall be admitted to give evidence
against the party informed against, and shall be indemnified against the said
penalties.
XL. And be it further enacted by the authority aforesaid,
That if any person or persons shall fraudulently inclose any parcel or pack of
playing cards in any outside paper so sealed and stamped as aforesaid, the same
having been made use of for the purpose aforesaid; then, so often, and in every
such case, every person so offending in any of the particulars before-mentioned
shall, for every such offence, forfeit the sum of twenty pounds.
XLI. And be it further enacted by the authority aforesaid,
That from and after the said first day of November, one thousand seven hundred
and sixty five, every clerk, officer, and other person employed or concerned in
granting, making out, or delivering licences for retailing spirituous liquors
or wine within any of the said colonies or plantations, shall, and he is hereby
required and directed, within two months after delivering any such licences, to
transmit to the chief distributor of stamped vellum, parcmen, and paper, a true
and exact list or account of the number of licences so delivered, in which
shall be inserted. the names of the persons licensed, and the places where they
respectively reside; and if any such clerk, officer, or other person shall
refuse or neglect to transmit any such list or account to such distributor, or
shall transmit a false or untrue one, then, and in every such case, such clerk,
officer, or other person, shall, for every such offence, forfeit fifty
pounds.
XLII. And be it further enacted by the authority
aforesaid, That licences for selling or uttering by retail spirituous liquors
or wine within the said colonies and plantations, shall be in force and serve
for no longer than one year from the date of each licence respectively.
XLIII. Provided nevertheless, and be it enacted by the
authority aforesaid, That if any person licenced to sell spirituous liquors or
wines, shall die or remove from the house or place wherein such spirituous
liquors or wine shall, by virtue of such licence, be sold, it shall and may be
lawful for the executors, administrators, of assigns of such person so dying or
removing, who shall be possessed of such house or place, or for any occupier of
such house or place, to sell spirituous liquors or wine therein during the
residue of the term for which such licence shall have been granted, without any
new licence to be had or obtained in that behalf; any thing to the contrary
thereof in any wise notwithstanding.
XVIV. And it is hereby enacted by the authority aforesaid,
That if any person or persons shall sell or utter by retail, that is to say, in
any less quantity than one gallon at any one time, any kind of wine, or any
liquor called or reputed wine, or any kind of spirituous liquors, in the said
colonies or plantations, without taking out such licence yearly and every year,
he, she, or they so offending shall, for every such offence, forfeit the sum of
twenty pounds.
XLV. And be it further enacted by the authority aforesaid,
That every person who shall retail spirituous liquors or wine in any prison or
house of correction, or any workhouse appointed or to be appointed for the
reception of poor persons within any of the said colonies or plantations, shall
be deemed a retailer of spirituous liquors or wine within this act.
XLVI. Provided always, and be it further enacted by the
authority aforesaid, That if at any time after the said first day of November,
one thousand seven hundred and sixty five, there shall not be any provision
made for licensing the retailers of wine or spirituous liquors, within any of
the said colonies or plantations; then, and in every such case, and during such
time as no provision shall be made, such licences shall and may be granted for
the space of one year, and renewed from time to time by the governor or
commander in chief of every such respective colony or plantation.
XLVII. And it is hereby further enacted by the authority
aforesaid, That every person who shall at any one time buy of any chief
distributor within any of the said colonies or plantations, who shall from time
to time have in their custody any public books, or other matters or things
hereby charged with a stamp duty, shall, at any seasonable time or times,
permit any officer or officers thereunto authorized by the said commissioners
for managing the stamp duties, to inspect and view all such public books,
matters, and things, and to take thereout such notes and memorandums as shall
be necessary for the purpose of ascertaining or securing the said duties,
without fee or pose or reward; upon pain that every such clerk or other officer
who shall refuse or neglect so to do, upon reasonable request in that behalf
made, shall, for every such refusal or neglect, forfeit the sum of twenty
pounds.
XLIX. And be it further enacted by the authority
aforesaid, That the high treasurer of Great Britain, or the commissioners of
his Majesty's treasury, or any three or more of such commissioners, for the
time being, shall once in every year at least, set the prices at which all
sorts of stamped vellum, parchment, and paper, shall be sold by the said
commissioners for managing the stamp duties, and their officers; and that the
said commissioners for the said duties shall cause such prices to be marked
upon every such skin and piece of vellum and parchment, and sheet and piece
paper: and if any officer or distributor to be appointed by virtue of this act,
shall sell, or cause to be sold, any vellum, parchment, or paper, for a greater
or higher price or sum, than the price or sum so set or affixed thereon; every
such officer distributor shall, for every such offence, forfeit the sum of
twenty pounds.
L. And be it also enacted by the authority aforesaid, That
the several officers who shall be respectively employed in the raising,
receiving, collecting, or paying, the several duties hereby charged, within the
said colonies and plantations, shall every twelve months, or oftener, if
thereunto required by the said commissioners for managing for the said duties,
exhibit his and their respective account and accounts of the said several
duties upon oath, or if a quaker upon affirmation, in the presence of the
governor, or commander in chief, or principal judge of the colony or plantation
where such officers shall be respectively resident, in such manner as the high
treasurer, or the commissioners of the treasury, or any three or more of such
commissioners for the time being, shall, from time to time, direct and appoint,
in order that the same may be immediately afterwards transmitted by the said
officer or officers to the commissioners for managing the said duties, to be
comptrolled and audited according to the usual course and form of comptrolling
and auditing the accounts of the stamp duties arising within this kingdom: and
if any of the said officers shall neglect or refuse to exhibit any such
account, or to verify the same upon oath or affirmation, or to transmit any
such account so verified to the commissioners for managing the said duties, in
such manner, and within such time, as shall be so appointed or directed; or
shall neglect or refuse to pay, or cause to be paid, into the hands of the
receiver general of the stamp duties in Great Britain, or to such other person
or persons as the high treasurer, or commissioners of the treasury, or any
three or more of such commissioners for the time being, shall, form time to
time, nominate or appoint, the monies respectively raised, levied, and
received, by such officers under the authority of this act, at such times, and
in such manner, as they shall be respectively required by the said high
treasurer, or commissioners of the treasury; or if any such officers shall
divert, detain, or misapply, all or any part of the said monies so by them
respectively raised, levied, and received, or shall knowingly return any person
or persons insurer for any monies or other things duly answered, paid, or
accounted for, by such person or persons, whereby he or they shall sustain any
damage or prejudice; in every such case, every such officer shall be liable to
pay treble the value of all and every sum and sums of money so diverted or
misapplied; and shall also be liable to pay treble damages to the party
grieved, by returning him insurer.
LI. And be it further enacted by the authority aforesaid,
That the commissioners, receiver or receivers general, or other person or
persons, who shall be respectively employed in Great Britain, in the directing,
receiving, or paying, the monies arising by the duties hereby granted, shall,
and are hereby required, between the tenth day of October and the fifth day of
January following, and so from year to year, yearly, at those times, to exhibit
their respective accounts thereof to his Majesty's auditors of the imprest in
England for the time being, or one of them, to be declared before the high
treasurer, or commissioners of the treasury and chancellor of the exchequer for
the time being, according to the course of the exchequer.
LII. And be it further enacted by the authority aforesaid,
That if the said commissioners for managing the said duties, or the said
receiver or receivers general, shall neglect or refuse to pay into the
exchequer all or any of the said monies, in such manner as they are required by
this act to pay the same, or shall divert or misapply any part thereof; then
they, and every of them so offending, shall be liable to pay double the value
of all and every sum and sums of money so diverted or misapplied.
LIII. And be it further enacted by the authority
aforesaid, That the comptroller or comptrollers for the time being of the
duties hereby imposed, shall keep perfect and distinct accounts in books fairly
written of all the monies arising by the said duties; and if any such
comptroller or comptrollers shall neglect his or their duty therein, then he or
they, for every such offence, shall forfeit the sum of one hundred pounds.
LIV. And be it further enacted by the authority aforesaid,
That all the monies which shall arise by the several rates and duties hereby
granted (except the necessary charges of raising, collecting, recovering,
answering, paying, and accounting for the same, and the necessary charges from
time to time incurred in relation to this act, and the execution thereof) shall
be paid into the receipt of his Majesty's exchequer, and shall be entered
separate and apart from all other monies, and shall be there reserved to be
from time to time disposed of by parliament, towards further defraying the
necessary expenses of defending, protecting, and securing, the said colonies
and plantations.
LVI. And it is hereby further enacted and deal red, That
all the powers and authorities by this act granted to the commissioners for
managing the duties upon stamped vellum, parchment, and paper, shall and may be
fully and effectually carried into execution by any three or more of the said
commissioners; any thing herein before contained to the contrary
notwithstanding.
LVII. And be it further enacted by the authority
aforesaid, That all forfeitures and penalties incurred after the twenty ninth
day of September, one thousand seven hundred and sixty five, for offences
committed against an act passed in the fourth year of the reign of his present
Majesty, entitled, An act for granting certain duties in the British colonies
and plantations in America; for continuing, amending, and making perpetual, an
act passed in the sixth year of the reign of his late majesty King George the
Second entitled, And act for the better securing and encouraging the trade of
his Majesty's sugar colonies in America; or applying the produce of such
duties, and of the duties to arise by virtue of the said act, towards defraying
the expenses of defending, protecting, and securing, the said colonies and
plantations; for explaining an act made in the twenty fifth year of the reign
of King Charles the Second entitled, And act for the encouragement of the
Greenland and Eastland trades, and for the better securing the plantation
trade; and for altering and disallowing several drawbacks on exports form this
kingdom, and more effectually preventing the clandestine conveyance this
kingdom, and more effectually preventing the clandestine conveyance of goods to
and form the said colonies and plantations, and improving and securing the
trade between the same and Great Britain, and for offences committed against
any other act or acts of parliament relating to the trade or revenues of the
said colonies and plantations; shall and may be prosecuted, sued for and
recovered, in any court of record, or in any court of admiralty, in the
respective colony or plantation where the offence shall be committed, or in any
court of vice admiralty appointed or to be appointed, and which shall have
jurisdiction within such colony, plantation, or place, (which courts of
admiralty or vice admiralty are hereby respectively authorized and required to
proceed, hear, and determine the same) at the election of the informer or
prosecutor.
LVIII. And it is hereby further enacted and declared by
the authority aforesaid, That all sums of money granted and imposed by this act
as rates or duties, and also all sums of money imposed as forfeitures or
penalties, and all sums of money required to be paid, and all other monies
herein mentioned, shall be deemed and taken to be sterling money of Great
Britain, and shall be collected, recovered, and paid, to the amount of the
value which such nominal sums bear in Great Britain; and shall and may be
received and taken, according to the proportion and value of five shillings and
six pence the ounce in silver; and that all the forfeitures and penalties
hereby inflicted, and which shall be incurred, in the said colonies and
plantations, shall and may be prosecuted, sued for, and recovered, in any court
of record, or in any court of admiralty, in the respective colony or plantation
where the offence shall be committed, or in any court of vice admiralty
appointed or to be appointed, and which shall have jurisdiction within such
colony, plantation, or place, (which courts of admiralty or vice admiralty are
hereby respectively authorized and required to proceed, hear, and determine the
same,) at the election of the informer or prosecutor; and that from and after
the twenty ninth day of September, one thousand seven hundred and sixty five,
in all cases, where any suit or prosecution shall be commenced and determined
for any penalty or forfeiture inflicted by this act, or by the said act made in
the fourth year of his present Majesty's reign, or by any other act of
parliament relating to the trade or revenues of the said colonies or
plantations, in any court of admiralty in the respective colony or plantation
where the offence shall be committed, either party, who shall think himself
aggrieved by such determination, may appeal from such determination to any
court of vice admiralty appointed or to be appointed and which shall have
jurisdiction within such colony, plantation, or place, (which court of vice
admiralty is hereby authorized and required to proceed, hear, and determine
such appeal) any law, custom, or usage, to the contrary notwithstanding; and
the forfeitures and penalties hereby inflicted, which shall be incurred in any
other part of his Majesty's dominions, shall and may be prosecuted, sued for,
and recovered, with full costs of suit, in any court of record within the
kingdom, territory, or place, where the offence shall be committed, in such and
the same manner as any debt or damage, to the amount of such forfeiture or
penalty, can or may be sued for and recovered.
LIX. And it is hereby further enacted, That all
forfeitures and penalties hereby inflicted shall be divided, paid, and applied,
as follows: (that is to say) one third part of all such forfeitures and
penalties recovered in the said colonies and plantations, shall be paid into
the hands of one of the chief distributors of stamped vellum, parchment, and
paper, residing in the colony or plantation wherein the offender shall be
convicted, for the use of his Majesty, his heirs, and successors; one third
part of the penalties and forfeitures, so recovered, to the governor or
commander in chief of such colony or plantation; and the other third part
thereof, to the person who shall inform or sue for the same; and that one
moiety of all such penalties and forfeitures recovered in any other part of his
Majesty's dominions, shall be to the use of his Majesty, his heirs, and
successors, and the other moiety thereof, to the person who shall inform or sue
for the same.
LX. And be it further enacted by the authority aforesaid,
That all the offences which are by this act made felony [counterfeiting or
forging a stamped paper], and, shall be committed within any part of his
Majesty's dominions, shall and may be heard, tried, and determined, before any
court of law within the respective kingdom, territory, colony, or plantation,
where the offence shall be committed, in such and the same manner as all other
felonies can or may be heard, tried, and determined, in such court.
LXI. And be it further enacted by the authority aforesaid,
That all the present governors or commanders in chief of any British colony or
plantation, shall, before the said first day of November, one thousand seven
hundred and sixty five, and all who hereafter shall be made governors or
commanders in chief of the said colonies or plantations, or any of them, before
their entrance into their government, shall take a solemn oath to do their
utmost, that all and every the clauses contained in this present act be
punctually and bona fide observed, according to the true intent and meaning
thereof, so far as appertains unto the said governors or commanders in chief
respectively, under the like penalties, forfeitures, and disabilities, either
for neglecting to take the said oath, or wittingly neglecting to do their duty
accordingly, as are mentioned and expressed in an act made in the seventh and
eighth year of the reign of King William the Third, entitled, An act for
preventing frauds, and regulating abuses, in the plantation trade; and the said
oath hereby required to be taken, shall be administered by such person or
persons as hath or have been, or shall be, appointed to administer the oath
required to be taken by the said act made in the seventh and eighth year of the
reign of King William the Third.
LXII. And be it further enacted by the authority
aforesaid, That all records, writs, pleadings, and other proceedings in all
courts whatsoever, and all deeds, instruments, and writings whatsoever, hereby
charged, shall be engrossed and written in such manner as they have been
usually accustomed to be engrossed and written, or are now engrossed and
written within the said colonies and plantations.
LXIII. And it is hereby further enacted, That if any
person or persons shall be sued or prosecuted, either in Great Britain or
America, for any thing done in pursuance of this act, such person and persons
shall and may plead the general issue, and give this act and the special matter
in evidence; and it shall appear so to have been done, the jury shall find for
the defendant or defendants: and if the plaintiff or plaintiffs shall become
non-suited or discontinue his or their action after the defendant or defendants
shall recover treble costs and have the like remedy for the same as defendants
have in other cases by law.
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