Medicines Stamp Act 1802
| Jurisdiction | UK Non-devolved |
| Citation | 1802 c. 56 |
| Year | 1802 |
(42 Geo. 3) C A P. LVI.
[3d June 1802]
'WHEREAS an Act was made in the twenty-fifth Year of the Reign of his present Majesty, intituled,An Act for repealing an Act made in the twenty-third Year of the Reign of his present Majesty, intituled, An Act for granting to his Majesty a Stamp Duty on Licences, to be taken out by certain Persons uttering or vending Medicines; and certain Stamp Duties on all Medicines sold under such Licences, or under the Authority of his Majesty's Letters Patent, and for granting other Duties in Lieu thereof :' And whereas the Duties granted by the said Act are much evaded, and it will be for the Advantage of the Publick to repeal all the Rates and Duties granted by the said Act, and to grant to your Majesty the several new Rates and Duties hereinafter mentioned, and to make effectual Provisions for the collecting thereof; we therefore your Majesty's most dutiful and loyal Subjects, the Commons of the United Kingdom of Great Britain and Ireland in Parliament assembled, do most humbly beseech 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 Parliamentassembled, and by the Authority of the same, That, from and after the first Day ofSeptember One thousand eight hundred and two, all the several Rates and Duties imposed by the said Act of the twenty-fifth Year of the Reign of his present Majesty shall cease, determine, and be no longer paid or payable; and that then and from thenceforth all the Powers and Authorities given and granted by the said Act, or by any subsequent Act relating to the said Rates and Duties for the levying, raising, or accounting for the same, and all Penalties and Forfeitures relating thereto, shall also cease, determine, and be no longer put in Execution, save and except always as to any Arrears of the said several Rates and Duties, or either of them, which may, on the first Day of September One thousand eight hundred and two, remain unpaid, or to any Fine, Penalty, or Forfeiture, Fines, Penalties, or Forfeitures relating thereto, which shall have been incurred at any Time before or on the first Day of September One thousand eight hundred and two, and the several Powers, Provisions, and Remedies for recovering the same respectively.
II New Duties, viz. for every Packet, &c. of Medicines not exceeding 1 s. in Value, 1 d. 2q.:
II. And be it further enacted, That, from and after the said first Day ofSeptember One thousand eight hundred and two, there shall be raised, levied, and paid throughout Great Britain unto and to the Use of his Majesty, his Heirs and Successors, the several Rates and Duties following; that is to say, for and upon every Packet, Box, Bottle, Pot, Phial, or other Inclosure, containing any Drugs, Herbs, Pills, Waters, Essences, Tinctures, Powders, or other Preparation or Composition whatsoever, used or applied, or to be used or applied externally or internally as Medicines or Medicaments for the Prevention, Cure, or Relief of any Disorder or Complaint incident to or in anywise affecting the human Body, which shall be uttered or vended in Great Britain , there shall be charged a Stamp Duty according to the Rates following; (that is to say) Where such Packet, Box, Bottle, Pot, Phial, or other Inclosure as aforesaid, with its Contents, shall not exceed the Priceor Value of one Shilling, there shall be charged a Stamp Duty of one Penny Halfpenny; and where such Packet, Box, Bottle, Pot, Phial, or other Inclosure as aforesaid, with its Contents, shall exceed the Price or Value of one Shilling, and not exceed the Price or Value of two Shillings and Sixpence, there shall be charged a StampDuty of Three-pence; and where such Packet, Box, Bottle, Pot, Phial, or other Inclosure as aforesaid, with its Contents, shall be above the Price or Value of two Shillings and Sixpence, and not exceed the Price or Value of four Shillings, there shall be charged a Stamp Duty of Sixpence; and where any such Packet, Box, Bottle, Pot, Phial, or other Inclosure, with the Contents, shall be above the Price or Value of four Shillings, and not exceed the Price or Value of ten Shillings, there shall be charged a Stamp Duty of one Shilling; and where any such Packet, Box, Bottle, Pot, Phial, or other Inclosure, with its Contents, shall be above the Priceor Value of ten Shillings, and not exceed the Price or Value of twenty Shillings, there shall be charged a Stamp Duty of two Shillings; and where any such Packet, Box, Bottle, Pot, Phial, or other Inclosureaforesaid, with its Contents, shall be above the Price or Value of twenty Shillings, and not exceed the Price or Value of thirty Shillings, there shall be charged a Stamp Duty of three Shillings; and where any such Packet, Box, Bottle, Pot, Phial, or other Inclosure aforesaid, with its Contents, shall be above the Price or Value of thirty Shillings, and not exceed the Price or Value of fifty Shillings, there shall be charged a Stamp Duty of ten Shillings; and where any such Packet, Box, Bottle, Pot, Phial, or other Inclosure as aforesaid, with its Contents, shall be above the Price or Value of fifty Shillings, there shall be paid a Stamp Duty of twenty Shillings.
III Duties shall be paid by the Owners of such Drugs before Reposed to Sale, &c.
III. And be it further enacted, That the Rates and Duties by this Act granted, shall be payable and paid by the Owners and Proprietors, or Makers and Compounders, or original and first Venders of such Drugs, Herbs, Oils, Waters, Essences, Tinctures, Powders, or other Preparations or Compositions aforesaid, and shall be charged upon and payable and paid in respect of the same, and of every Packet, Box, Bottle, Pot, Phial, or other Inclosure aforesaid, with any such Contents as aforesaid, before the same shall be first sold by or delivered out of the Custody or Possession of the Owners, Proprietors, Makers, Compounders or original and first Venders thereof, for Sale, either Wholesale or Retail, either for Foreign or Home Consumption, or otherwise, and before the same shall in any way be uttered or vended either for Foreign or Home Consumption, or exposed to Sale, or offered or kept ready for Sale, and not in Bulk, in any Shop, House, or other Place, by any such Owner, Proprietor, Maker, Compounder, or original and first Vender aforesaid, or any Person or Persons, on his or her Behalf.
IV Duties shall not extend to Articles mentioned in two Books of Rates referred to by 12 C. 2. c. 4. and 11 G. 1. c. 7.
IV. Provided always, and be it further enacted, That nothing herein-before contained shall extend, or be construed to extend, to charge with the Rates or Duties hereby imposed, any Drug or Drugs named or contained in either of the Books of Rates (that is to say), the Book of Rates subscribed with the Name of SirHarbottle Grimstone Baronet, and mentioned and referred to by the Act of Tonnage and Poundage, made in the twelfth Year of the Reign of King Charles the Second, or in the other Book of Rates, intituled, An Additional Book of Rates of Goods and Merchandises usually imported, and not particularly rated in the Book of Rates referred to in the Act of Tonnage and Poundage, made in the twelfth Year of the Reign of King Charles the Second, with Rules, Orders, and Regulations signed by the Right Honourable Spencer Compton, Speaker of the Honourable House of Commons , and mentioned and referred to by an Act made and passed in the eleventh Year of the Reignof his Majesty KingGeorge the First; nor to any medicinal Drug or Drugs whatsoever, which shall be so uttered or vended entire without any Mixture or Composition with any other Drug or Ingredient whatsoever, by any Surgeon, Apothecary, Chymist, or Druggist who hath served a regular Apprenticeship, or by any Person who hath served as a Surgeon in the Navy or Army, under any Commission or Appointment, which shall have been duly entered at the War Office or Navy Office, or by any other Person whatsoever licensed in pursuance of this Act; but that all such Drugs shall and may be uttered and vended by all such Surgeons, Apothecaries, Chymists and Druggists as aforesaid, freed and discharged from the Rates and Duties by this Act imposed on Drugs, in such Manner as they respectively before the passing of this Act and the said herein recited Act might have done.
V Nor to Mixtures, &c. prepared by regular Apothecaries, &c. not claiming the Secret of, or exclusive Right to, the preparing the same:
V. Provided also, and be it further enacted, That nothing in this Act contained shall extend, or be construed to extend, to charge with the like Rates or Duties any Mixtures, Compositions, or Preparations whatsoever, mixed or compounded with or prepared from medicinal Drugs, medicated or chemical Preparations or Compositions, or other Ingredients bearing different Denominations, or having different Properties, Qualities, Virtues, or Efficacies, which shall be uttered or vended by any such Surgeon, Apothecary, Chymist, or Druggist, as aforesaid, or by any such Person who hath served as a Surgeon in the Navy or Army under any such Commission or Appointment as...
To continue reading
Request your trial