ILLINOIS UNIVERSITY OF ILLINOIS AT URBANA-CHAMPAIGN Production Note Project Unica Rare Book & Manuscript Library University of Illinois Library at Urbana-Champaign 2015 ANNO TERTIO & QUARTO GULIELMI IV. REGIS. CAP. XXIII. An Act to reduce the Stamp Duties on Advertisements and on certain Sea Insurances ; to repeal the Stamp Duties on Pamphlets, and on Receipts for Sums under hive Pounds; and to exempt Insurances on Farming Stock from Stamp Duties. [28th June 1833.] WHEREAS it is expedient that the several Stamp Duties now payable in Great Britain and Ireland respectively upon Advertisements and upon Sea Insurances in ceitain Cases, and also upon Pamphlets, and upon Receipts or Discharges given for or upon the Payment of any Sum of Money not amounting to Five Pounds, should be repealed, and that other Stamp Duties should be granted upon such Advertisements and Sea Insurances respectively in lieu of the said Duties now payable thereon as afoie-said • be it therefore enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Fifth Day of July One thousand eight hundred and thirty-three the Duties granted and now payable in Great Britain under and by virtue of an Act passed in the Fifty-fifth Year of the Reign of King George the third, intituled An Act J'or repealing the Stamp Duties on Deeds, Law 1 roceed-inoS, and other written or printed Instruments, and the Duties on lire 0 ’ 'r Insurances, The Duties granted in Great Britain by 55 G. 3. c. 18-1. on certain Sea Insurances and on Re-258 ceipts for Sums under 51.; the Duties granted in Great Britain by 55 G. 3. c. 185. on Pamphlets and Advertisements ; and the Duties granted in Ireland by 56G.3. c.56. on certain Sea Insurances, Pamphlets, Advertisements, and on Receipts for Sums under 51.; repealed, except as to Arrears. 3° & 4° GULIELMI IV. Cap.23. Insurances, and 011 Legacies and Successions to Personal Estate upon Intestacies, now payable in Great Britain, and for granting other Duties in lieu thereof, upon or in respect of any Policy of Assurance or Insurance or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandize, or other Property on board of any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel which may lawfully be insured for or upon any Voyage, other than a Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney, or Sark, or the Isle of Man, to any other Port or Place in the said Kingdom or Islands, or Isle of Man, or for any certain Term or Period of Time not exceeding Twelve Calendar Months ; and also the Duty granted by the said Act, and now payable in Great Britain, upon any Receipt or Discharge given for or upon the Payment of Money, so far as the same relates to any Receipt or Discharge given for or upon the Payment of any Sum of Money not amounting to Five Pounds; and also the Duties granted and now payable in Great Britain under and by virtue of another Act passed in the said Fifty-fifth Year of the Reign of the said King George the Third, intituled An Act for repealing the Stamp Office Duties on Advertisements, Almanacks, Newspapers, Gold and Silver Plate, Stage Coaches, and Licences for keeping Stage Coaches, now payable in Great Britain, and for granting new Duties in lieu thereof, upon or in respect of Pamphlets or Books or Papers commonly so called, and upon or in respect of any Advertisement; and also the Duties granted and now payable in Ireland under and by virtue of an Act passed in the Fifty-sixth Year of the Reign of the said King George the Third, intituled An Act to repeal the several Stamp Duties in Ireland, and also several Acts for the Collection and Management of the said Duties, and to grant new Stamp Duties in lieu thereof, and to make more effectual Regulations for collecting and managing the said Duties, upon or for any Assurance or Insurance ol any Ship or Ships, Goods or Merchandize, or any other Property or Interest whereon Insurance may be lawfully made against Loss in any Voyage or Voyages, or from the Dangers of or other Perils at Sea from any Voyage, other than a Voyage to or from any Port or Place in the United Kingdom of Great Britain and Ireland, or the Islands of Guernsey, Jersey, Alderney, Sark, or Man, from or to any other Place in the said Kingdom or Islands ; and also the Duties granted by the said last-recited Act, and now payable in Ireland, upon or for any Pamphlet, and upon or for any Advertisement; and also the Duty granted by the said last-recited Act, and now payable in Ireland, upon or in respect of any Receipt or Discharge for or upon the Payment of Money, or on the Delivery of any I heck, Draft, Bill, or other Order, so far as the same relates to any Receipt or Discharge given for or upon the Payment of any Sum of Money not amounting to Five Pounds, or on the Delivery of any Check, Draft, Bill, 01 Order for any Sum not amounting to Five Pounds, shall cease and determine, and the said several Duties herein-before mentioned shall be and the same are hereby repealed accordingly; save and except so much and such Part and Parts of the said Duties respectively as shall have accrued or been incurred before or upon the said Filth Day o a July3U a oy 07 3° & 4° GULIELMI IV. Cap.23. 259 "d hu”icd «ntl tl.irty-tl.ree, „„<1 shall then or at any Time afterwards be or become due or payable and remain in arrear and unpaid ; all which said Duties so remaining in arS and unpaid as aforesaid shall be recoverable by the same Ways and Means, and with such and the same Penalties, as if this Act had not been made. ' II. And be it enacted, That from and after the Fifth Dnv of r , <■ One thousand eight hundred and thirty-three, in lieu and stead jSLaZ ,le s‘ll(d seveial Duties upon Advertisements and Sea Insurances hv vertlsen>ents this Act repealed, there shall be granted, raised, levied collected7 andSeaIn' Use of1 His fi'd Irela^d respectively, unto ’and for the m“ned in Use of His Majesty His Heirs and Successors, for and in respect of the Schedule the several Articles, Matters, and Things mentioned and described annexed' in the Schedule to this Act annexed, the several Duties or Sums of Money set down in Figures against the same respectively, or other wise specified and set forth in the said Schedule ; and that the said Schedule, and the several Provisions, Regulations, and Directions therein contained with respect to the said Duties, and the Articles Matters, and Things charged therewith, shall be deemed and taken to be I ait of this Act, and that the said Duties shall be denominated and deemed to be Stamp Duties, and shall be under the Care and Management of the Commissioners of Stamps for the Time being for the United Kingdom of Great Britain and Ireland. III. And in order to provide for the Collection of the Duty bv this Act granted on Advertisements contained in or published with aiiy Pamphlet, Literary Work, or Periodical Paper, be it enacted That one printed Copy of every Pamphlet or Literary Work or 1 eriodical 1 aper (not being a Newspaper), containing or having pub-iished therewith any Advertisements or Advertisement liable to Stamp Duty, which shall be published within the Cities of London Edinburgh, or Dublin respectively, or within Twenty Miles thereof respectively, shall, within the Space of Six Days next after the Publication thereof, be brought, together with all Advertisements printed I)‘lt,ll£)hecl or intended to be published therewith, to the Head (Juice for Stamps in Westminster, Edinburgh, or Dublin nearest to which such Pamphlet, Literary Work, or Periodical Paper shall have been published, and the Title thereof, and the Christian Name and Surname of the Printer and Publisher thereof, with the Number of Advertisements contained therein or published therewith ; and any Stamp Duty by Law payable in respect of such Advertisements shall be registered in a Book to be kept at such Office, and the Duty on such Advertisements shall be there paid to the Receiver General of Stamp Duties for the lime being, or his Deputy or Clerk, or the proper authorized Officer, who shall thereupon forthwith give a Receipt for the same ; and one printed Copy of every such Pamphlet, Literary Work, or Paper as aforesaid, which shall be published in’ any Place in the United Kingdom, not being within the Cities of London, Edinburgh, or Dublin, or within Twenty Miles thereof respectively, shall, within the Space of Ten Days next after the Publication thereof, be brought, together with all such Advertisements as aforesaid, to the Head Distributor of Stamps for the Time being within Copies of all Pamphlets, &c. contain-ingAdvertise-ments to be sent to the Head Office for Stamps within Six Days after Publication-260 Powers and Provisions of former Acts to be in force and put in execution with regard to the Duties hereby granted. Insurances on Agricultural Produce, Farming Stock, and Implements of Husbandry exempted from Stamp Duties. 3° & 4° GULIELMI IV. Cap.23. within the District in which such Pamphlet, Literary Work, or Paper shall be published ; and such Distributor is hereby required forthwith to register the same in manner aforesaid in a Book to be by him kept for that Purpose; and the Duty payable in respect of such Advertisements shall be thereupon paid to such Distributor, who shall give a Receipt for the same ; and if the Duty which shall be by Law payable in respect of any such Advertisements as aforesaid shall not be duly paid within the respective Times and in the Manner herein before limited and appointed tor that Purpose, the Printer and Publisher of such Pamphlet, Literary Work, or Paper, and the Publisher of any such Advertisements, shall respectively forfeit and pay the Sum of Twenty Pounds for every such Offence; and in any Action, Information, or other Proceeding for the Recovery of such Penalty, or for the Recovery of the Duty on any such Advertisements, Proof of the Payment of the said Duty shall lie upon the Defendant. IV. And be it enacted, That all the Powers, Provisions, Clauses, Regulations, and Directions, Fines, Forfeitures, Pains, and Penalties, contained in or imposed by the several Acts of Parliament relating to the Duties on Advertisements and Sea Insurances respectively, and the several Acts of Parliament relating to any prior Duties of the same Kind or Description in Great Britain and Ireland respectively, shall be of full Force and Effect with respect to the Duties by this Act granted, and to the Vellum, Parchment, and Paper, Articles, Matters, and Things charged or chargeable therewith, and to the Persons liable to the Payment of the said Duties, so 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 for the raising, levying, collecting, and securing of the said Duties 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 the said Duties by this Act granted. V. And whereas it is expedient to exempt from the Duties imposed by Law on Insurances from Loss by Fire all Insurances on Agricultural Produce, Farming Stock, and Implements of Husbandry in Great Britain and Ireland respectively ; be it enacted, That no Insurance from Loss or Damage by Fire which shall be made, renewed, or continued by any Policy effected upon or after the Twenty-fourth Day of June One thousand eight hundred arid thirty-three, on any Agricultural Produce, Farming Stock (live or dead), or Implements or Utensils of Husbandry, being upon any Farm or Farms in Great Britain or Ireland, shall be liable to the yearly Per-centage Duties or to any other Stamp Duty granted or imposed upon or in respect of Insurances from Loss or Damage by Fire by any Act or Acts in force in Great Britain or Ireland respectively, provided such Insurance shall be effected by a separate and distinct Policy relating solely to such Agricultural Produce, Farming Stock, Implements, or Utensils. VI. And3° & 4° GULIELMI IV. Cap.23. VI. And whereas by certain Acts in force in Great Britain and Ireland respectively the Corporations or Companies or Persons insuring against Loss by Fire are required to deliver to the Commissioners of Stamps or their Officers certain quarterly Accounts of all Insurances made by such Corporations, Companies, or Persons and containing such Particulars relating thereto as in the said Acts re spectively are specified in that Behalf; he it enacted, That such Corporations or Companies or Persons insuring as aforesaid, at the Time of the Delivery of every such quarterly Account, shall also deliver to the said Commissioners or their Officers a separate and distinct Account of all Insurances of Agricultural Produce, Farming Stock, or Implements or Utensils of Husbandry from Loss or Damage by File, made, renewed, or continued by such Corporations or Companies or Persons respectively during the Quarter for which such last-mentioned Account shall be rendered ; and in every such last-mentioned Account there shall be truly specified the Number of every Policy by which any such Insurance shall be made, the Sum or Amount of the Sums insured thereby, and the Time for which such Insurance shall be made or renewed or continued ; and for any Default in the Delivery of such Account containing and specifyino- the I articulars required by this Act, the Corporation or Company or Person or Persons making such Default shall forfeit the Sum of One hundred Pounds. 261 Separate Accounts of Insurances on Agricultural Produce, 8c c. to be rendered quarterly to the Commissioners of Stamps. VII. And be it enacted, That this Act may be altered, amended, Act may e or repealed by any Act or Acts to be passed in this present Session of i*'16"5'1 this Parliament. session. 3 U The3° & 4° GULIELMI IV. Cap.23. The SCHEDULE to which this Act refers; CONTAINING THÉ DUTIES IMPOSED BY THIS ACT. Advertisements : — For and in respect of every Advertisement contained in or Duty. £ s. d. published with any Gazette or other Newspaper, or contained in or published with any other Periodical Paper, or in or with any Pamphlet or Literary Work, Where the same shall be printed and published in Great Britain - 0 1 6 And where the same shall be printed and published in Ireland ------ 0 1 0 Sea Insurances in Great Britain and Ireland respectively: — For and in respect of every Policy of Assurance or Insurance, or other Instrument, by whatever Name the same shall he called, whereby any Insurance shall be made upon any Ship or Vessel, or upon any Goods, Merchandize, or other Property on board of any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel which may lawfully be insured for or upon any Voyage other than a Voyage from any Port or Place in the United Kingdom of Great Britain and Ireland, or in the Islands of Guernsey, Jersey, Alderney, or Sark, or the Isle of Man, to any other Port or Place in the said Kingdom or Islands, or Isle of Man, Where the Premium or Consideration for such Insurance, actually and bona fide paid, given, or contracted for, shall not exceed the Rate of Fifteen Shillings per Centum on the Sum insured, If the whole Sum insured shall not exceed One hundred Pounds ------ 0 13 And if the whole Sum insured shall exceed One hundred Pounds, then for every One hundred Pounds and also for any fractional Part of One hundred Pounds whereof the same shall consist 0 l 3 And where the Premium or Consideration for such Insurance, actually and bona fide paid, given, or contracted for, shall exceed the Rate of Fifteen Shillings per Centum and shall not exceed the Rate of Thirty Shillings per Centum on the Sum insured, If the whole Sum insured shall not exceed One hundred Pounds - . - 0 2 6 And if the whole Sum insured shall exceed One hun-dred Pounds, then for every One hundred Pounds and also for any fractional Part of One hundred Pounds whereof the same shall consist 0 2 03° & 4° GULIELMI IV. Cap.23 263 Sea Insurances — continued. And where the Premium or Consideration for such Insurance, actually and bona fide paid, given, or contracted for, shall exceed the Rate of Thirty Shillings per Centum on the Sum insured, If the whole Sum insured shall not exceed One hundred Pounds And if the whole Sum insured shall exceed One hundred Pounds, then for every One hundred Pounds and also for any fractional Part of One hundred Pounds whereof the same shall consist - But if the separate Interests of Two or more distinct Persons shall be insured by One Policy or Instrument, then the said Duty of One Shilling and Three-pence, Two Shillings and Sixpence, or Five Shillings, as the Case may require, shall be charged thereon, in respect of each and every fractional Part of One hundred Pounds as well as in respect of every full Sum of One hundred Pounds which shall be thereby insured upon any separate and distinct Interest. Duty. £ s. d. 0 5 0 0 5 0 And for and in respect of every Policy of Assurance or Insurance, or other Instrument, by whatever Name the same shall be called, whereby any Insurance shall be made upon any Ship or Vessel, or upon the Freight of any Ship or Vessel, or upon any other Interest in or relating to any Ship or Vessel which may lawfully be insured for any certain Term or Period of Time, the following Rates or Sums for every One hundred Pounds and also for any fractional Part of One hundred Pounds whereof the same shall consist; that is to say, Where any such Insurance shall be made for any Term or Period not exceeding Three Calendar Months - 0 2 6 Exceeding Three Calendar Months - - -050 LONDON : Printed by George Eyre and Andrew Spottiswoode, Printers to the King’s most Excellent Majesty. 1833.: ■ -Misi -i -m \ 1 : n. -, > I • t ' I, . V :: ' I " ' • f‘{)j Î ; :• 1- .*■«»' • V».f. , y. ■! ■ I i - :i'.< ' iti ì ! ;ll “ 5 ■! 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