Stamps Act 1802
| Jurisdiction | UK Non-devolved |
| Citation | 1802 c. 99 |
| Year | 1802 |
(42 Geo. 3) C A P. XCIX.
[26th June 1802]
‘Persons sending to the Stamp Office beforeDecember 31, 1802, Indentures and other Deeds stamped as required by Law before July 5, 1801, may have the same stamped under 41 G. 3. (U. K. ) cc. 10, 86, on Payment of the additional Duties only, without any Penalty, ∥ 1.’
II Where Executors, &c. shall not have paid the Duties on Legacies under 36 G. 3. c. 52. \(∥ 6, &c.) the Court of Exchequer, on Application from the Stamp Office may grant a Rule against such Executors, to deliver in an Account on Oath of Legacies paid, &c.
II. And be it further enacted, That in every Case in which any Executor or Executors, or Administrator or Administrators, shall not have paid the Duties granted and payable upon or in respect of any Legacies, or any Personal Estate, or any Share or Shares of any Personal Estate, of any Persons dying intestate, by and in pursuance of an Act passed in the thirty-sixth Year of the Reign of his present Majesty, or any other Act or Acts of Parliament relating to Duties on Legacies or Shares of Personal Estates, within proper and reasonable Time, it shall be lawful for his Majesty's Court of Exchequer, upon Application to be made for that Purpose on Behalf of the Commissioners appointed for managing the Duties on stamped Vellum, Parchment, or Paper, on such Affidavit or Affidavits as to the said Court may appear to be sufficient, to grant a Rule, requiring such Executor or Executors, Administrator or Administrators, to shew Cause why he, she, or they should not deliver to the said Commissioners an Account, upon Oath, of all the Legacies, or of the Personal Property, respectively paid, or to be paid, or administered by him, her, or them, as the Case may be, and why the Duties on any such Legacies, or any Shares or Residue of any such Personal Estate, have not been paid or should not be forthwith paid according to Law, and to make any such Rule of Court absolute in every Case in which the same may appear to the said Court to be proper and necessary for the better enforcing the Payment of any of the said Duties.
III Registrars of Ecclesiastical Courts, within one Month after being required, shall deliver an Account of Wills, &c. in their Custody, to the Stamp Office, on Penalty of 50 l.
III. And be it further enacted...
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