Probate and Legacy Duties Act 1808

JurisdictionUK Non-devolved
Citation1808 c. 149
Anno Regni GEORGII III. Britanniarum Regis, Quadragesimo octavo. An Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the Duties on Legacies, and Successions to Personal Estate upon Intestacies, now payable inGreat Britain ; and for granting new Duties in lieu thereof.

(48 Geo. 3) C A P. CXLIX.

[2d July 1808]

'Most Gracious Sovereign,

WHEREAS it is expedient to alter and amend the Descriptions of divers Instruments, Matters, and Things, in respect whereof certain Stamp Duties were granted by the several Acts passed in the Forty-fourth, Forty-fifth, and Forty-sixth Years of Your Majesty's Reign, herein-after specified, and for that Purpose to repeal such Duties, and grant others in lieu thereof; and it is also expedient to grant certain additional Stamp Duties, towards raising the necessary Supplies to defray Your Majesty's Publick Expences, and making such permanent Addition to the Publick Revenue, as shall be equal to the increased annual Charge occasioned by the Funding of Exchequer Bills, and by any Loan made pursuant to any Act or Acts passed or to be passed for that Purpose in this Session of Parliament: We, Your Majesty's most dutiful and loyal Subjects, the Commons ofGreat Britain and Ireland , in Parliament assembled, have resolved to grant unto Your Majesty the several Duties herein-after mentioned; and 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 Parliament assembled, and by the Authority of the same, That from and after the Tenth Day of October Onethousand eight hundred and eight, all such of the Duties granted by the Act passed in the Forty-fourth Year of His Majesty's Reign, intituled,An Act to repeal the several Duties under the Commissioners for managing the Duties upon stamped Vellum, Parchment, and Paper in Great Britain, and to grant new and additional Duties in lieu thereof , as are comprised in the Schedule marked (A.) thereunto annexed (save and except the Duties on Licences for selling Ale,Beer, or other exciseable Liquors, Hats, and Medicines, for exercising the Trade of a Pawnbroker, for letting to Hire Horses for the Purpose of travelling Post or otherwise, and for letting to Hire Stage Coaches or Carriages, and the Duties on Newspapers, Pamphlets, Almanacks, and Calendars, and Books or Pamphlets serving the Purpose of Almanacks or Calendars); and also all the Duties granted by the Act passed in the Forty-fifth Year of His Majesty's Reign, intituled,An Act for granting to His Majesty additional Stamp Duties in Great Britain on certain Legacies ; and also the several Duties granted by the Act, passed in the Forty-sixth Year of His Majesty's Reign, intituled, An Act for granting to His Majesty certain Stamp Duties on Appraisements and on Licences to Appraisers in Great Britain, shall respectively cease and determine; save and except such of the said respective Duties, or so much and such Parts thereof respectively, as shall have become due or payable before or upon the said Tenth Day ofOctober , and remain in arrear or unpaid after that Day; and also save and except so much and such Parts as shall remain to be paid of any Duties in respect of Legacies, given by way of Annuity, or so that the Value thereof cannot be ascertained at once, where Part of such Duties shall have been paid or have become payable before or upon the said Tenth Day of October ; all which Duties so in arrear, or remaining to be paid as aforesaid, shall be recoverable by the same Ways and Means, and with such and the same Penalties, and in such and the same Manner, in all Respects, as if this Act had not been made, except so far as any Provision is hereby made to the contrary.

S-II New Duties granted, as specified in the Schedule annexed, from 10th Oct. 1808.

II New Duties granted, as specified in the Schedule annexed, from 10th Oct. 1808.

II. And be it further enacted, That from and after the Tenth Day ofOctober One thousand eight hundred and eight, there shall be raised, levied, and paid, unto and for the Use of His Majesty, His Heirs and Successors, in and throughout the whole of Great Britain , for and in respect of the several Instruments, Matters, and Things mentioned and described in the Schedule hereunto annexed (except those standing under the Head of Exemptions), or for and in respect of the Vellum, Parchment, or Paper, upon which such Instruments, Matters, or Things shall be written or printed, the several Duties or Sums of Money set down in Figure, against the same respectively, or otherwise specified and set forth, in the same Schedule; and that all the Provisions, Regulations, and Directions therein contained, with respect to the said Duties, and the Instruments, Matters, and Things charged therewith, shall be deemed and taken to be Part of this Act, and shall be observed and enforced accordingly; and that such and the like Discounts or Allowances shall be made or allowed, in respect of the Duties hereby granted, as are now authorised by Law to be made or allowed, in respect of the Duties hereby repealed, as far as the same shall be applicable.

S-III The new Duties shall be under the Managment of the Commissioners of Stamps, who shall provide proper Stamps, &c.

III The new Duties shall be under the Managment of the Commissioners of Stamps, who shall provide proper Stamps, &c.

III. And be it further enacted, That the Duties hereby granted shall be under the Care and Management of the Commissioners for the Time being, appointed and authorized by His Majesty, His Heirs or Successors, to manage the Duties on stamped Vellum, Parchment, and Paper; which said Commissioners, and the major Part of them, are hereby empowered and required to provide proper and sufficient Stamps or Dies, for expressing and denoting the several Duties hereby granted, upon the Vellum, Parchment, or Paper chargeable therewith; and to alter and renew the same from Time to Time, as Occasion shall require; and also to employ such Officers and Persons under them, and to do all such other Acts and Things as shall be thought necessary or expedient, for effectually raising and collecting the Duties hereby granted, and for putting this Act into execution, in the like and in as full and ample Manner, as they or any former Commissioners are or have been authorized to do, for the raising and collecting of any former Stamp Duties, or for putting into execution any Act or Acts of Parliament relating thereto.

S-IV The Commissioners may use old Stamps to denote new Duties—and two or more Stamps to denote one Duty.

IV The Commissioners may use old Stamps to denote new Duties—and two or more Stamps to denote one Duty.

IV. And be it further enacted, That it shall be lawful for the said Commissioners to use any of the Stamps or Dies heretofore provided to denote any former Stamp Duties, for the Purpose of expressing and denoting any of the Duties hereby granted of the same Amount; and also to use Two or more Stamps. for denoting the Amount of any one Duty hereby granted, as Occasion may require, until a single Stamp shall be provided for that Purpose; and that all Instruments which have been or shall be stamped with Two or more Stamps, for denoting the Amount of any single Duty charged or chargeable thereon, shall be as valid as if the same had been stamped with a single Stamp for denoting such Duty; but 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.

‘Paper, &c. stamped with the former Duties, may be used for Instruments, charged with new Duties of the same Amount, except where a specifick Stamp is required. § 5. Stamped Paper, &c. rendered useless by this or any former Act, may be exchanged, or have additional Stamps, under this Act, within Twelve Months from 10thOctober 1808. § 6.’

S-VII Forging of Stamps, &c. Felony, without Clergy.

VII Forging of Stamps, &c. Felony, without Clergy.

VII. And be it further enacted, That if any Person or Persons shall forge or counterfeit, or cause or procure to be forged or counterfeited, any Stamp or Die which shall be provided, made, or used in pursuance of this Act, or any Stamp or Die, which shall have been provided, made, or used, 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 of any such Stamp or Die as aforesaid, upon any Vellum, Parchment, or Paper, with Intent to defraud His Majesty, His Heirs or Successors, of any of the Duties hereby granted; or if any Person or Persons 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 any such forged, counterfeited, or resembled Impression as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled; or if any Person or Persons shall privately and secretly use any Stamp or Die, by this or any former Act directed or allowed to be used, for denoting any of the Duties granted by this or any former Act, with Intent to defraud His Majesty, His Heirs or Successors, of any of the said Duties; then every Person so offending, and being thereof lawfully convicted, shall be adjudged a Felon, and shall suffer Death, as in Cases of Felony, without Benefit of Clergy.

‘Powers and Provisions of former Acts shall be put in Execution with regard to the Duties under this Act. § 8.’

S-IX Provisions respecting Agreements.

IX Provisions respecting Agreements.

IX. And be it further enacted, That the Provisions and Regulations of former Acts relating to...

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