&c., in Ireland and G. B. re spectively, how to be charged. on deeds relat- of this act, every deed, agreement, or other instrument, which shall reing to property, late wholly to any real or personal property in Ireland, or to any matter or thing (other than the payment of money) to be done in Ireland, shall be chargeable with such stamp duties as are or shall be payable by the laws in force for imposing and regulating the stamp duties in Ireland, and not with any other stamp duty; and that every deed, agreement, or other instrument, which shall relate to any real or personal property in Great Britain, or to any matter or thing (other than the payment of money) to be done in Great Britain, or elsewhere than in Ireland, shall be chargeable with such stamp duties as are or shall be payable by the laws in force for imposing and regulating the stamp duties in Great Britain; and that every deed, agreement, or other instrument, which shall relate to any real or personal property in Ireland, or to any matter or thing (other than the payment of money) to be done in Ireland, and also to any real or personal property in Great Britain or elsewhere than in Ireland, or to any matter or thing (other than the payment of money) to be done in Great Britain or elsewhere than in Ireland, shall be chargeable with such stamp duties as are or shall be payable by the laws in force for imposing and regulating the stamp duties in Great Britain, and not with any other stamp duty: Provided always, that every such deed, agreement, or other instrument, shall be charged and chargeable with such stamp duties accordingly, and no more, whether the same shall be engrossed and executed at any place or places within the United Kingdom, or at any place or places not within the United Kingdom, and whether any of the parties to such deed, agreement, or other instrument, shall be resident in or executing the same at any place, either in Great Britain or Ireland, or elsewhere; and that any deed, agreement, or other instrument duly stamped pursuant to this act, shall not be liable to any stamp duty by reason of the same also containing any covenant, agreement, or obligation for the payment of any sum or sums of money, at whatever place such money may be made payable, or may by law be payable. As to charging stamp duty on bonds and covenants for pay 2. And be it further enacted, that every bond, covenant, and agreement for securing the payment of money only, (where the money so secured shall not be also charged or secured upon or issuing out of any ment of money. real or personal property), shall be liable to stamp duty in manner fol lowing; (that is to say,) where there shall be only one obligor or covenantor, or person liable to pay such money, or where the obligors, covenantors, or persons liable shall be all resident in Great Britain, or shall be all resident in Ireland, such bond, covenant, or agreement, shall be charged with the stamp duty payable in that part of the United Kingdom of Great Britain and Ireland, in which such obligor or obligors, covenantor or covenantors, or person or persons liable, shall bonâ fide reside at the time of the execution of such bond, covenant, or agreement; and where some or one of several obligors, covenantors, or persons liable to the payment of the money secured by any such bond, covenant, or agreement, shall at the time of the execution thereof be bonâ fide resident in Great Britain or elsewhere not in Ireland, and some other or others shall be bonâ fide resident in Ireland, the residences of such persons shall be respectively truly described and expressed in such bond, covenant, or agreement; and such bond, covenant, or agreement shall be charged with the stamp duty payable in Great Britain, and not with any further or other stamp duty: Provided always, that the payment of any rent or of any annuity shall be deemed to be the payment of money within the meaning of this act. 3. Provided always, and be it further enacted, That nothing in this act contained shall be construed to extend in any case to alter or affect the stamp duties payable in respect of bills of exchange or promissory notes, or to charge with stamp duty any cheques, drafts, or orders which are not now liable to such duty. 4. And be it further enacted, That every deed, bond, covenant, agreement, or other instrument, stamped according to the provisions of this act, shall and may, so far as may respect the stamp duties thereon, be given in evidence in any and every court of law or equity, either in Great Britain or Ireland. Proviso as to description of re sidence of obli gor, &c., in such bond or cove nant. Proviso for stamp duties change. on bills of ex Stamp duties to be given in evidence. 3 GEO. IV. CAP. 117.-[Royal Assent, August 5th, 1832.] An Act to reduce the Stamp Duties on Reconveyances of Mortgages, and in certain other Cases; and to amend an Act of the last Session of Parliament, for removing Doubts as to the Amount of certain Stamp Duties in Great Britain and Ireland respectively. Duties under sched. part 1, on transfer of mortgages in 55 G. 3, c. 184. Great Britain. WHEREAS by an act passed in the fifty-fifth year of the reign of his late Majesty 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 Estates upon Intestacies, now payable in Great Britain, and for granting other Duties in lieu thereof; and Duties under by an act passed in the fifty-sixth year of the reign of his late Majesty 56 G. 3, c. 56, King George the Third, intituled "An Act to repeal the several Stamp sched. part 1. on transfer of bankers' notes in Ireland. mortgages and 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;" and by the schedules to the said acts respectively annexed, certain ad valorem duties and other duties were imposed on any transfer, assignment, disposition, assignation, or reconveyance of any mortgage or wadset, or other such security as in the said acts, and the schedules thereto annexed, are mentioned, specified, and contained; and by the said act of the fifty-sixth year aforesaid, and the said schedule thereto annexed, a duty of three-pence was also imposed on every promissory note, whether in the form of a bank note, bank post bill, or otherwise, issued by the governor and company of the Bank of Ireland, or by any registered banker or bankers in Ireland, where the sum therein expressed should not amount to five pounds: And whereas it is expedient that the said several duties should be repealed, and that other duties should be granted in lieu thereof, in manner hereinafter mentioned: May it therefore please your Majesty that it may be enacted; And be it 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 expiration of ten days after the passing of this act, the said several duties hereinbefore mentioned shall be and the same are hereby repealed; save as to the raising, receiving, allowing, or paying any arrears of the said duties under the said acts or either of them respectively; and save as to any proceedings commenced or to be commenced in any court, civil or criminal, or otherwise, against any person or persons for or by reason of any fine, penalty or forfeiture, or punishment, for or in respect of any crime or offence committed or to be committed before the expiration of ten days next after the passing of this act, in any wise relating to the collection or management of the said duties so repealed. Duties herein before mentioned, repealed, except as to re covery of arrears, &c. New duties: 2. And be it further enacted, That from and after the expiration of ten days next after the passing of this act, in lieu and instead of the duties by this act repealed, there shall be granted, raised, levied, collected, and paid in Ireland, unto his Majesty, his heirs and successors, On transfers of the several sums of money and duties following; that is to say, upon mortgages in Great Britain and Ireland. any transfer, assignment, disposition, assignation, or reconveyance of any mortgage, or of any other security in the said acts, and the schedules thereto annexed, in that respect severally mentioned, or of the benefit thereof, or of the money or stock thereby secured, provided no further sum of money or stock be added to the principal money or stock already secured, there shall be paid in Great Britain a stamp duty of one pound fifteen shillings, and in Ireland a stamp duty of one pound, British currency, for the first skin or piece of vellum or parchment, or sheet or piece of paper, upon which such transfer, assignment, disposition, assignation, or reconveyance shall be engrossed, written, or printed; and where any such transfer or assignment, disposition or assignation, in Great Britain, hereby charged with the duty of one pound fifteen shillings, together with any schedule, receipt, or other matter put or indorsed thereon, or annexed thereto, shall contain two thousand one hundred and sixty words or upwards, then for every entire quantity of one thousand and eighty words contained therein, over and above the first one thousand and eighty words, there shall be paid a further progressive duty of one pound five shillings; and for every skin or piece of vellum or parchment, or sheet or piece of paper beyond the first, upon which any such transfer, assignment, or reconveyance shall be engrossed, written, or printed in Ireland, there shall be paid the sum of ten shillings British currency; and if any further sum of money or stock shall be added to the principal money or stock already secured, the ad valorem duty on mortgages, payable under the said recited acts respectively, shall be charged only in respect of such further money or stock; and that upon every promissory note, whether in the form of a bank note, bank post bill, or otherwise, which shall be issued by the governor and company of the Bank of Ireland, or by any banker or bankers in Ireland, who shall have registered his or their name or names, or firm, in manner directed by law, where the sum therein expressed shall not amount to five pounds, there shall be paid the sum of one penny halfpenny Irish currency, and no more. On Bank of Ireland and bank ers' notes under 51. in Ireland. from ad valorem ad valorem bond duty previously paid in Great Britain and Ireland. stamps where 3. And be it further enacted, That where any deed or other instrument Mortgages free already made or hereafter to be made as an additional or further security for any sum or sums of money, or any share or shares in any of the government or parliamentary stocks or funds, or in the stock and funds of the governor and company of the Bank of England or of the Bank of Ireland, already or previously secured by any bond on which the ad valorem duty on bonds, charged by the said recited acts of the fifty-fifth and fifty-sixth years of the reign of his said late Majesty, and the schedules thereto respectively annexed, shall have been paid, such deed or other instrument shall be and be deemed to be and to have been exempt from the several ad valorem duties charged by the said acts, and the said schedules respectively on mortgages, and shall be charged and chargeable only with the ordinary duty payable on deeds in general in Great Britain and Ireland respectively; but if any further sum of money or stock shall be added to the principal money or stock already secured, the said ad valorem duties respectively shall be charged in re ditional sums secured. Proviso for ad- spect of such further sum of money or stock; and if necessary for the sake of evidence, the deeds and instruments hereby exempted from the said ad valorem duties shall be stamped with a particular stamp for denoting or testifying the payment of the ad valorem duty upon all the deeds and instruments relating to the particular transaction, provided such deeds and instruments shall be produced at the stamp office in London or Dublin, (as the case may require), and shall appear to be duly stamped with the duties to which they are liable. 55 G. 3, c. 184, sched. part 1, 56 G. 3, c. 56, sched. part 1, ad valorem du ties on advance house officers payable only in respect of in creased salary, &c., in Great Britain and Ire land respectively. 4. And whereas by the said acts of the fifty-fifth and fifty-sixth years of the reign of his said late Majesty, and by the schedules thereto respectively annexed, certain ad valorem duties are payable upon every grant or appointment by his Majesty, his heirs or successors, or by the ment of custom- lord lieutenant or other chief governor or governors of Ireland for the time being, or by any other person or persons, body politic or corporate, of or to any office or employment by letters patent, deed, or other writing: And whereas it frequently happens that persons holding such offices or employments in his Majesty's customs in Great Britain and Ireland respectively, are promoted from one office to another, and the grants on such promotions are chargeable with the whole of the ad valorem duty now payable upon the appointment to each office respectively; and it is expedient that upon the promotion of any person from any office or employment in his Majesty's customs in Great Britain and Ireland respectively, in respect of which he shall have once paid the ad valorem duty, to any other office or employment therein, the ad valorem duty should not be calculated upon the whole of the salary, fees, or emoluments appertaining to the office or employment to which he shall be promoted, but only to the increase gained by such promotion: Be it therefore enacted, that in all such cases of promotion as aforesaid, the ad valorem duty shall be paid and payable on the appointment to which such officer shall be promoted, in respect of the increase only of such salary, fees, and emoluments, above the salary, fees, and emoluments of the office or employment from which the party promoted shall have been removed, unless the amount of such increase shall be equal in amount to the original salary; and in that case, the full ad valorem duty shall be paid on such appointment, as is payable under and by virtue of the said acts respectively. Exception. 1 & 2 G. 4, c. ed as to Ire land. 5. And whereas by an act made in the last session of Parliament, 55, s. 1, repeal intituled "An Act to remove Doubts as to the Amount of Stamp Duties to be paid on Deeds and other Instruments under the several Acts in force in Great Britain and Ireland respectively," it is amongst other things provided, That any deed, agreement, or other instrument |