aay of information, and further to do and receive what to the law shall 50 G. 3. c. 48. appertain. Herein fail not. Given under my hand and seal, this one thousand eight hundred and year of our Lord one thousand eight hundred and n the county of on the at aforesaid, A. B. came before me, C. D. one of his majesty's justices of the peace for the said county, &c. and informed me, that, &c. [here set forth the fact in the manner described by the act] whereupon the said E. F. after being duly summoned to answer said charge, appeared before day of in the said county, and having heard the charge contained in the said information, declared that he was not guilty of the said offence, but the same being fully proved upon the oath of G. H. a credible witness, it manifestly appears to me the said justice, that he the said E. F. is guilty of the offence charged upon him in the said information; it is therefore considered and adjudged by me the said justice, that he the said E. F. be convicted, and I do hereby convict him of the offence aforesaid; and I do hereby declare and adjudge, that he the said E. F. hath forfeited the sum of of lawful money of Great Britain, for the offence aforesaid, to be distributed as the law directs, according to the form of the statute in that case made and provided. Given under my hand and seal, the thousand eight hundred and day of one By stat. 59 Geo. 3. c. 96. In any indictment for any felony committed on any stage coach, or other such carriage, it shall be sufficient to allege that such felony was committed within any county or city, through any part whereof such carriage shall have passed in the course of the journey. 59 G.3. c. 96. Felony on stage coaches, &c. inlaid. dictment how to VOL. V. 258 Stamps. [6 & 7 W. 3. c. 12. 1 An. st. 2. c. 22. - 8 An. c. 9. 10 An. c. 19. — 5 G. 3. c. 46. — 12 G. 3. c. 48. 23 G. 3. c. 58. —26 G. 3. 43 G. 3. c. 126. · -36 G. 3. 44 G. 3. c. 98. — 52 G. 3. c. 38. THE several provisions relative to the penalties of the stamp acts will be found under the different heads which are subjected to stamp duties. See titles Almanacks, Vol. 1 1. p. 83. Cards and Dice, Vol. I. p. 435. Newspapers and Pamphlets, Vol. III. p. 504. Plate, Vol. III. Stage Coaches, ante, p. 245. The stamp laws, by length of time, have become somewhat intricate. In one of the acts relating to these duties, viz. 10 An. c. 19. there is a clause which brings all the rest within the jurisdiction of the justices of the peace, and almost the whole law relating to this title; and is as follows: § 172. Two justices residing near the place where any pecuniary forfeitures not exceeding 201. on any act touching any of the duties under the management of the commissioners of the duties on stamped vellum, parchment and paper shall be incurred, or any offence against any of the same acts shall be committed in anywise relating to the same duties, by which any sum of money only may be forfeited, may hear and determine the same; who shall on information or complaint, within a year after the seizure made or offence committed, summon the party accused, and witnesses; and may issue warrants for levying the penalties by distress and sale, if not redeemed in six days. § 173. And the said justices, where they see cause, may mitigate the penalties, the charges being first allowed; and so as they reduce not the penalty to less than double duty, above the said charges. over and § 172. Persons aggrieved may appeal to the next sessions. And by 26 Geo. 3. c. 82. § 1. 2. 3. Wheresoever any person shall be convicted before one or more justices for any offence against any act concerning the stamp duties, by which any pecuniary penalty is forfeited, the justice before whom such person shall be convicted shall levy such penalty and apply the same as by such act is directed; and in default of sufficient direction, the same shall be applied, half to the king, and half to the person who shall prosecute for the same, if within six months after the offence is committed; but if after six months the whole shall go to the king. § 5. And such justice may cause the conviction to be made out 26 G. 3. c. 82. in the following form: BE it remembered, that on the J. P. one of his majesty's justices was duly convicted before me [or, before us, J. P. and E. F. two of his majesty's justices year of the reign of of the peace for the county of day of Form of conviction. § 5. Which conviction shall be filed by the clerk of the peace, Appeal against and shall not be removeable by certiorari into any other court. the conviction. But subject nevertheless to appeal to the quarter sessions in such manner as by any other act is directed. and advocate for some officer of The 44 Geo. 3. c. 98. § 10. enacts, that from the 16th October 44 G. 3. c. 98. 1804, it shall not be lawful for any person or persons whatsoever From Oct. 10, to commence, prosecute, enter or file, or cause or procure to be 1804, no actions commenced, prosecuted, entered or filed, any action, bill, plaint shall be comfor penalties or information, in any of his majesty's courts, or before any justice menced but in or justices of the peace, or other magistrate or magistrates what- the name of the soever, against any person or persons, for the recovery of any attorney general fine, penalty, or forfeiture, made or incurred by virtue of this or in England, any other act or acts of parliament relating to his majesty's stamp Scotland, or duties, or any other duties under the management of the commissioners of the duties on stamped vellum, parchment and paper, the stamp for the time being, unless the same be commenced, prosecuted, duties. entered or filed in the name of his majesty's attorney general, or his majesty's advocate for Scotland, as the case may be, in England or Scotland respectively, or in the name of the solicitor or some other officer of his majesty's stamp duties in England or Scotland respectively; and if any action, bill, plaint or information, shall be commenced, prosecuted, entered or filed, in the name or names of any other person or persons than is or are in that behalf before-mentioned, the same, and every proceeding thereupon had, are hereby declared, and the same shall be null and void to all intents and purposes. § 27. "All fines imposed by this act, except where otherwise Recovery and expressly directed, shall be sued for, recovered, levied or miti- application of gated, as any fine by any laws in force on or before the 10th day penalties. of October, 1804, for securing stamp duties, or by action of debt, bill, plaint or information, in any of his majesty's courts of record at Westminster, or in the court of exchequer in Scotland respectively and after this act all fines, heretofore imposed by any 44 G. 3. e. 98. 55 G. 3. c. 184. The stamp must be of the proper kind. Instruments having wrong stamps, but of sufficient value to be valid. Exception. Forgery of stamps, &c. felony. See also Stat. 52 and 2 Russ. 1556. act relating to the duties on vellum, &c. or this act, shall go to the use of the king, any thing in any act or acts to the contrary notwithstanding: provided always, that the commissioners aforesaid may, in every case in which any part of such fine was by any such act given to any informer, give any proportion thereof, as they shall deem expedient, to any person who may inform for or discover any offence, in respect of which any such fine may be discovered, or assist in the recovery thereof." By stat. 55 Geo. 3. c. 184. "For repealing the stamp duties on deeds, law proceedings, and other written or printed instruments, and the duties on fire insurances, and on legacies and successions to personal estate upon intestacies, now payable in Great Britain; and for granting other duties in lieu thereof," § 1. the duties granted by 48 Geo. 3. c. 149 44 Geo. 3. c. 98. schedule (A), 50 Geo. 3. c. 35. § 2. and 44 Geo. 3. c. 98. schedule (B) are made to cease, except as to arrears, &c. § 2. From September 28th, 1815, duties specified in schedule annexed to be levied: schedule deemed part of act. § 4. "No stamp appropriated to denote the duty charged on any particular instrument, and bearing the name of such instrument on the face thereof, shall be used for denoting any other duty of the same amount, or, if so used, the same shall be of no avail." § 10. "All instruments upon which any stamp or stamps shall have been used, of any improper denomination or rate of duty, but of equal or greater value in the whole with or than the stamp or stamps which ought regularly to have been used thereon, shall nevertheless be deemed valid and effectual in the law; except in cases where the stamp or stamps used on such instrument shall have been specially appropriated to any other instrument, by having its name on the face thereof. § 7. Enacts," that if any person shall forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp or die, or any part of any stamp or die, which shall have been provided, G.3. c. 145. § 7. made, or used, in pursuance of this act, or in pursuance of any former act or acts, relating to any stamp duty or duties, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the impression or any part of the impression of any such stamp or die as aforesaid, upon any vellum, parchment, or paper, or shall stamp or mark, or cause or procure to be stamped or marked, any vellum, parchment, or paper, with any such forged or counterfeited stamp or die, or part of any stamp or die as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the duties hereby granted, or any part thereof; or if any person shall utter or sell or expose to sale any vellum parchment, or paper, having thereupon the impression of any such forged or counterfeited stamp or die, or part of any stamp or die, or any such forged, counterfeited, or resembled impression or part of impression as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled; or if any person shall privately and secretly use any stamp or die which shall have been so provided, made, or used as aforesaid, with intent to defraud his majesty, his heirs or successors, of any of the said duties or any part thereof; or if any person shall fraudulently cut, tear, or get off, or cause or procure to be cut, torn, or got off, the im pression of any stamp or die which shall have been provided, 55 G. 3. c. 184. made or used in pursuance of this or any former act, for expressing or denoting any duty or duties under the care and management of the commissioners of stamps, or any part of such duty or duties, from any vellum, parchment, or paper whatsoever, with intent to use the same for or upon any other vellum, parchment, or paper, or any instrument or writing charged or chargeable with any of the duties hereby granted; then and in every such case every person so offending, and every person knowingly and wilfully aiding, abetting or assisting any person or persons in committing any such offence as aforesaid, and being thereof lawfully convicted, shall be adjudged guilty of felony, and shall suffer death as a felon without benefit of clergy." § 8. Enacts, that all the powers, &c. pains and penalties contained in, and imposed by the several acts relating to the duties by this act repealed, and the several acts relating to any prior duties of the same kind or description, shall be of full force and effect with respect to the duties by this act granted, as far as the same shall be applicable, &c. § 9. The provisions and regulations of former acts relating to agreements, shall be applied only to such agreements as are hereby charged with a duty of 1.; and the agreements hereby charged with a duty of 17. 15s. shall be subject and liable to the same provisions and regulations as deeds hereby charged with a like duty. § 11." If any person or persons shall make, sign, or issue, or cause to be made, signed, or issued, or shall accept or pay, or cause or permit to be accepted or paid, any bill of exchange, draft, or order, or promissory note for the payment of money, liable to any of the duties imposed by this act, without the same being duly stamped for denoting the duty hereby charged thereon, he, she, or they shall, for every such bill, draft, order, or note, forfeit the sum of 50l." § 12. "If any person or persons shall make and issue, or cause to be made and issued, any bill of exchange, draft, or order, or promissory note for the payment of money, at any time after date or sight, which shall bear date subsequent to the day on which it shall be issued, so that it shall not in fact become payable in two months, if made payable after date, or in sixty days, if made payable after sight, next after the day on which it shall be issued, unless the same shall be stamped for denoting the duty hereby imposed on a bill of exchange and promissory note for payment of money at any time exceeding two months after date, or sixty days after sight, he, she, or they shall, for every such bill, draught, order, or note, forfeit the sum of 100l." the §13. For the more effectually preventing of frauds and evasions of the duties hereby granted on bills of exchange, drafts, or orders for the payment of money, under colour of the the exemption in favour of drafts or orders upon bankers or persons acting as bankers, contained in the schedule hereunto annexed," enacts, "that if any person or persons shall, after the 31st of August, 1815, make and issue, or cause to be made and issued, any bill, draft or order, for the payment of money to the bearer on demand, upon any banker or bankers, or any person or persons acting as a banker or bankers, which shall be dated on Powers of former acts ex tended. Provisions of former acts respecting agreeplied only to those charged ments to be ap with 17. Penalty for making, acceptbills of exing, or paying change, &c. not duly stamped, 50%. Penalty for postdating bills of exchange, &c. 100. |