Stamp Duties (Ireland) Act 1842
| Jurisdiction | UK Non-devolved |
| Citation | 1842 c. 82 |
| Year | 1842 |
(5 & 6 Vict.) C A P. LXXXII.
[5th August 1842]
'Most Gracious Sovereign,
'WHEREAS it is expedient to assimilate the Stamp Duties inGreat Britain and Ireland , and for that Purpose to repeal certain of the Stamp Duties now payable in Ireland , and to grant others in lieu thereof, towards raising the necessary Supplies to defray Your Majesty's public Expences, and making an Addition to the public Revenue: We, Your Majesty's most dutiful and loyal Subjects, have therefore freely and voluntarily resolved to give and grant unto Your Majesty the several Rates and Duties herein-after mentioned, and do most humbly beseech Your Majesty that it may be enacted;' and be it enacted by the Queen'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 Commencement of this Actthe Duties granted and made payable upon Gold and Silver Plate wrought, made, or manufactured inIreland , by an Act passed in the Forty-seventh Year of the Reign of King George the Third, intituled An Act to grant to His Majesty certain Inland Duties of Excise and Taxes in Ireland, and to allow certain Drawbacks in respect thereof, in lieu of former Duties of Excise, Taxes, and Drawbacks; and the Duties granted and made payable upon or in respect of Licences to Persons to sell or make Gold or Silver Plate in Ireland by an Act passed in the Fifty-fifth Year of the said King's Reign, intituled An Act to grant certain Duties of Excise upon Licences for the Sale of Spirituous and other Liquors by Retail, and upon Licences to Persons dealing in Exciseable Commodities, in Ireland, in lieu of the Stamp Duties payable upon such Licences; and to secure the Payment of such Excise Duties, and to regulate the issuing of such Licences; and to discourage the immoderate Use of Spirituous Liquors, in Ireland; and also all the Dutiesnow payable inIreland granted by an Act passed in the Fifty-sixth Year of the said King's Reign, intitled 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; and also the Dutiesupon any Transfer, Assignment, or Reconveyance of any Mortgage inIreland , and upon certain Promissory Notes issued by the Governor and Company of the Bank of Ireland , or by any Banker or Bankers in Ireland , granted by an Act passed in the Third Year of the Reign of King George the Fourth, intitled 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; and also the Compositionfor the Duties on Promissory Notes issued by any Banker or Bankers upon unstamped Paper, granted by an Act passed in the Ninth Year of the Reign of KingGeorge the Fourth, intitled An Act to enable Bankers in Ireland to issue certain unstamped Promissory Notes, upon Payment of a Composition in lieu of the Stamp Duties thereon , shall cease and determine, save and except such of the said Duties and Composition for Duties, or so much and such Parts thereof respectively, as shall then have become due or payable, and shall remain in arrear and unpaid, and save and except so much and such Part or 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 then have been paid or have become payable, and save and except also the Duties chargeable under the said Act of the Fifty-sixth Year of the Reign of King George the Third, upon or in respect of any Certificate of having registered a Deputation as a Gamekeeper, and also upon or in respect of any Certificate to authorize any Person not being a Gamekeeper to kill Game in Ireland .
II New Duties.
II. And be it enacted, That (save and except for or in respect of the Articles, Matters, and Things mentioned or specified in the Schedule to this Act annexed,) there shall be granted, raised, levied, collected, and paid, inIreland , unto and for the Use of Her Majesty, Her Heirs and Successors, in lieu of the Duties and Composition for Duties hereby repealed, the several Sums of Money, and Duties and Composition for Duties,following; (that is to say,) for and in respect of the several Instruments, Articles, Matters, and Things mentioned, enumerated, and described,mutatis mutandis , in the Schedule to an Act passed in the Fifty-fifth Year of the Reign of King George the Third, intitled 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 Estate upon Intestacies, now payable in Great Britain; and for granting other Duties in lieu thereof , (except those standing under the Head of Exemptions,) or for or in respect of all Instruments, Articles, Matters, and Things of the like Nature, Kind, and Description, respectively, inIreland , or of the Vellum, Parchment, or Paper upon which such Instruments, Articles, Matters, and Things, or any of them, shall be written or printed, such and the like Duties as by or under the said last-mentioned Act, or by or under any subsequent Act, are now payable in England for or in respect of the said Instruments, Articles, Matters, and Things respectively mentioned, enumerated, and described in the said Schedule to the said Act of the Fifty-fifth Year of the Reign of King George the Third annexed, or for or in respect of the Vellum, Parchment, or Paper whereon such Instruments, Articles,Matters, or Things respectively are written or printed; and also for and in respect of Plate of Gold and Silver made or wrought inIreland , the several Duties or Sums of Money respectively by another Act passed in the Fifty-fifth Year of the Reign of 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 , granted for or in respect of Plate of Gold and Silver respectively made or wrought in Great Britain; and also for or in respect of Licencesto Persons to sell or make Gold or Silver Plate inIreland , the several Duties or Sums of Money respectively by an Act passed in the Forty-third Year of the Reign of King George the Third, intitled An Act to repeal the Duties of Excise payable in Great Britain, and to grant other Duties in lieu thereof , granted for and upon Licences to Persons trading in, vending, or selling Goldor Silver Plate; and also for and in respect of the Promissory Notes on unstamped Paper issued by any licensed Banker inIreland , or such Notes of such Banker in Circulation, the same Composition as is payable by Bankers in England in pursuance of an Act passed in the Ninth Year of the Reign of King George the Fourth, intitled An Act to enable Bankers in England to issue certain unstamped Promissory Notes and Bills of Exchange, upon Payment of a Composition in lieu of the Stamp Duties thereon , and that the said Schedule annexed to the said first-mentioned Act passed in the Fifty-fifth Year of the Reign of King George the Third shall, for the Purposes of this Act, be read and taken and considered as if the same was annexed to and was a Part of this Act, and all the Instruments, Articles, Matters, and Things (except as aforesaid) therein mentioned, mentioned, and described respectively were, mutatis mutandis , mentioned, enumerated, and described as Instruments, Articles, Matters, and Things in or relating to Ireland , and not in or relating to Great Britain or England; and that wherever in the said Schedule the Words ‘United Kingdom,’‘United Kingdom of Great Britain and Ireland ,’‘in Great Britain ,’‘in England ,’‘at Westminster ,’ or ‘in Doctors Commons ,’ are used, the Word ‘Ireland ,’ or the Words ‘in Ireland ,’ as the Case may be or require, shall be substituted and read in lieu thereof, save and except where any of such Words in the said Schedule shall be consistent with the Object and true Intent and Meaning of this Act, and shall be applicable to the Purposesthereof: Provided always, that the Duties on Policies of Insurance from Loss or Damage by Fire, and the yearly Per-centage Duties for and in respect of such Insurances, not expressly exempted from Duty, shall be charged and paid respectively upon and for and in respect of all such Policies and such Insurances inIreland as shall or may be granted and made by any Person licensed, or who ought to be licensed, in pursuance of any Act of Parliament for that Purpose, and upon and for and in respect of all and every Policy and Insurance respectively that can or may and shall be lawfully granted or made in Ireland by any Corporation, Company, or Person, whether licensed or not: Provided always, that where any Deed or other Instrument mentioned or described in the said Schedule, or in the said Act passed in the Third Year of the Reign of King George the Fourth, is declared to be exempt from ad valorem Duty, by reason of the Payment for or in respect of any other Deed or Instrument of any ad valorem Duty specified in the said Schedule, or granted by any former Act, such Exemption shall be deemed to extend in like Manner to all Deeds and Instruments of the same Description executed after...
To continue reading
Request your trial