Stamps Act 1795
| Jurisdiction | UK Non-devolved |
| Citation | 1795 c. 55 |
| Year | 1795 |
(35 Geo. 3) C A P. LV.
[5th May 1795]
'Most Gracious Sovereign,
WE, your Majesty's most dutiful and loyal Subjects, the Commons ofGreat Britain , in Parliament assembled, towards raising the necessary Supplies to defray your Majesty's Public Expences, and making such permanent Addition to the Public Revenue as shall be adequate to the increased Charge occasioned by any Loan to be raised, or Stock to be created, by virtue of any Act or Acts for that Purpose to be passed in this Session of Parliament, have freely and voluntarily resolved to give and grant unto your Majesty the further and additional 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 Authorityof the same, That, from and after the fifth Day ofJuly one thousand seven hundred and ninety-five, there shall be raised, levied, collected, and paid, throughout the Kingdom of Great Britain , unto and to the Use of his Majesty, his Heirs and Successors, for every Piece of Vellum or Parchment, or Sheet or Piece of Paper, upon which any Receipt, Discharge, or Acquittance, given for or upon the Payment of Money amounting to one hundred Pounds, and not amounting to five hundred Pounds, shall be engrossed, written, or printed, over and above all other Rates and Duties already imposed thereon, there shall be charged an additional Duty of six Pence; and where the same shall amount to five hundred Pounds or upwards, there shall be charged a further additional Duty of one Shilling.
II Receipts exempted by 31 Geo. III. Cap. 25, not liable.
II. Provided always, and be it further enacted by the Authority aforesaid, That all and every the Receipts, Discharges, or Acquittances, which, by an Act, passed in the thirty-first Year of the Reign of his present Majesty, intituled,An Act for repealing the Duties now charged on Bills of Exchange, Promissory Notes, and other Notes, Drafts, and Orders, and on Receipts; and for granting other Duties in lieu thereof , which are particularly exempted from the Duties imposed by the said Act, shall also be, and are hereby exempted from the Duties imposed by this Act, as fully and amply as if the said Exemptions had been particularly repeated and enacted in this Act.
III Duties to be managed by the Commissioners for Stamps.
III. And be it further enacted by the Authority aforesaid, That for the more effectual levying, collecting, and paying the said Duties herein-before granted, the same shall be under the Government, Care, and Management of the Commissioners for the Time being, appointed to manage the Duties charged on Stamped Vellum, Parchment, and Paper, who, or the major Part of them, are required and empowered to denote the Payment of the said Duties by this Act imposed, either by using any Stamps in their Possession, heretofore provided to be used in relation to any former Duties on Stamped Vellum, Parchment, or Paper, or to provide new Stamps for that Purpose, or to cause, if they see Occasion, one new Stamp to be provided to denote the former Duties, and also the Duties granted by this Act, and to renew and alter the same respectively, from Time to Time, as they shall see Occasion, and to do all Things necessary to be done for putting this Act in Execution, with relation to the said Duties hereby granted, in the like and in as full and ample a Manner as they, or the major Part of them, are authorized to put in Execution any former Law concerning Stamped Vellum, Parchment, or Paper.
IV Provisions of 31 Geo. III. Cap. 25, hereby altered, to cease.
IV. And be it further enacted by the Authority aforesaid, That all the Rules, Regulations, Methods, Penalties, and Forfeitures, in the said recited Act contained, in relation to the said former Duties on such Receipts, Discharges, and Acquittances, for which other Provisions are expressly made by this Act, shall, from and after the said fifth Day ofJuly one thousand seven hundred and ninety-five, cease and determine, and be no longer put in Execution, save and except always as to the Rules, Regulations, Methods, Penalties, and Forfeitures, for the collecting, managing, recovering, and applying, any Arrears of the said former Duties on Receipts, Discharges, or Acquittances, which may, on the said fifth Day of July one thousand seven hundred and ninety-five, remain unpaid, and to any Penalty or Forfeiture, Penalties or Forfeitures relating thereto, which shall have been incurred at any Time before, or on the said fifth Day of July one thousand seven hundred and ninety-five, and the several Powers, Provisions, and Remedies, for recovering the same respectively.
V The full Sum to be expressed in Receipts; and any Note, &c. given upon the Payment of Money, to be liable to Duty.
V. And be it further enacted by the Authority aforesaid, That the full and just Sum of Money for which any Receipt, Discharge, or Acquittance shall be given, and the true Date thereof, shall bebona fide respectively inserted therein; and that all Notes, Memorandums, or Writings whatever, given to any Person or Persons for or upon the Payment of Money amounting to forty Shillings or upwards, whereby any Sum of Money shall be acknowledged to have been paid, settled, received, accounted for, balanced, discharged, released, or in any Manner satisfied, or which shall in any Manner signify or denote such Acknowledgment as aforesaid, and whether the same shall or shall not be signed by or with the Name or Names of the Person or Persons by or on whose Behalf the same shall be given, shall be respectively taken and construed to be Receipts within the true Intent and Meaning of this Act, and shall be liable to the respective Duties imposed thereon, as well by the said recited Act as this Act; and shall be paid and payable by the Person or Persons by whom, or on whose Behalf, such Receipts, Discharges, or Acquittances shall be required, (except such Receipts, Discharges, or Acquittances as shall be at any Time or Times given upon the Payment of Money in respect of any Salary or Pension, Debt or other Sum, payable from his Majesty, his Heirs or Successors, in all which Cases the Duties shall be paid by the Person or Persons giving such Receipts, Discharges, or Acquittances); and which Rates and Duties, in Default of Payment thereof according to the Regulations of this Act, shall and may be charged upon, and levied against the Person or Persons by whom the same are hereby made payable, his, her, or their respective Executors, Administrators, or Assigns.
VI Receipts, &c. in full, liable to a Duty of 2 s.
VI. And be it further enacted by the Authority aforesaid, That every Receipt, Discharge, or Acquittance, Note, Memorandum, or Writing whatever, given to any Person or Persons...
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