Taxation Act 1776
| Jurisdiction | UK Non-devolved |
| Citation | 1776 c. 34 |
| Year | 1776 |
(16 Geo. 3) C A P. XXXIV.
Most Gracious Sovereign ,
'WE, your Majesty's most dutiful and loyal Subjects, the Commons ofGreat Britain , in Parliamentassembled, being desirous to raise the necessary Supplies, which we have granted to your Majesty in this Session of Parliament, in the most safe, easy, and expeditious Manner we are able, have voluntarily resolved to give and grant unto your Majesty the several and respective Rates and Duties herein after expressed;' and to that End and Purpose 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 an additional Rate or Duty of Twenty Shillingsper Annum be raised, levied, collected, and paid, for and upon every Coach, Berlin, Landau, Chariot, Calash with four Wheels, Chaise-marine, Chaise with four Wheels, and Caravan, or by what Name soever such Carriages now are, or hereafter may be called or known, kept by or for any Person for his or her own Use, or to be let out to Hire (other than and except such Coaches and other Carriages as now are, or hereafter may be, licensed by the Commissioners for the Duties arising by Hackney Coaches); which said yearly additional Duty of twenty Shillings shall from Time to Time be paid down by the Person or Persons keeping the same, in like Manner, and at the same Time, and be raised, levied, collected, and paid, by the same Means and Methods, and under the like Rules, Regulations, Directions, and Penalties, as the annual Duty of four Pounds, given and granted by an Act of Parliament, made in the twentieth Year of the Reign of his late Majesty KingGeorge the Second, intituled, An Act for granting to his Majesty several Rates and Duties upon Coaches, and other Carriages therein mentioned; and for raising the Sum of one million, by way of Lottery, to be charged upon the said Rates and Duties ; is directed to be raised, levied, collected, and paid.
II After July 5, 1776, Stage-coaches to pay a Duty of 5 l. per Ann. each.
II. And be it further enacted by the Authority aforesaid, That, from and after the fifth Day ofJuly one thousand seven hundred and seventy-six, there shall be raised, levied, collected, and paid, unto and for the Use of his Majesty, his Heirs and Successors, for and upon every Coach, Berlin, Landau, Chariot, Calash with four Wheels, Chaise-marine, Chaise with four Wheels, and Caravan, or by what Name soever such Carriages now are, or hereafter may be, called or known, that shall be kept by or for any Person or Persons as Public Stage-coaches, employed in carrying Passengers for Hire to and from different Places within this Kingdom, (other than and except such Coaches and other Carriages as now are, or hereafter may be, licensed by the Commissioners for the Duties arising by Hackney Coaches) the yearly Sum of five Pounds for every such Coach, Berlin, Landau, Chariot, Calash with four Wheels, Chaise-marine, Chaise with four Wheels, and Caravan, or by what Name soever such Carriages now are, or hereafter may be, called or known, so to be kept and employed as aforesaid; which said Duty shall be paid by the Person or Persons who keep the same.
III Notice to be given, and Payment made, agreeable to Act 20 Geo. II.
III. And be it further enacted by the Authority aforesaid, That the Person or Persons keeping any such Carriage or Carriages, so to be employed as Stage-coaches as aforesaid, shall, from Time to Time, give like Notices, and make Entry and Payment in like Manner, and under the like Rules, Regulations, Means, and Methods, Directions and Penalties, as Persons keeping Coaches and other Carriages for their own Use, or to let out to Hire, are, by the above recited Act, directed to do; any Law, Statute, Custom, or Usage, to the contrary notwithstanding.
IV A Clause in said Act, exempting Persons from paying for more than 5 Carriages, repealed,
'IV. And whereas, by the said recited Act, it was provided, That no Person should be obliged to pay the yearly Sum of four Pounds for more than five such Carriages, on which the Duty of four Pounds a Year was thereby charged, to be kept by or for him or her, for his or for her Use only;' be it further enacted and declared by the Authority aforesaid, That, from and after the passing of this Act, the said Proviso, so far as relates to the exempting such Carriages, being more than five in Number, be, and the same is hereby repealed and made null and void.
V After July 5, 1776, an additional Stamp-duty of 1 s. laid on all Indentures, Bonds, &c. heretofore liable to a Shilling Stamp,
V. And be it further enacted by the Authority aforesaid, That, from and after the fifth Day ofJuly one thousand seven hundred and seventy-six, there shall be raised, levied, collected, and paid, throughout the Kingdom of Great Britain , unto and for the Use of his Majesty, his Heirs and Successors, the Rate and Duty following; (that is to say) For every Skin, or Piece of Vellum or Parchment, or Sheet or Piece of Paper, upon which shall be ingrossed, written, or printed, in Great Britain , any Indenture, Lease, Bond, or other Deed, for which a Stamp-duty of one Shilling is payable, by virtue of an Act, made in the thirtieth Year of the Reign of his late Majesty King George the Second, over and above all other Rates and Duties by the said Act, or by any other Act of Parliament imposed, an additional Stamp-duty of one Shilling.
VI After June 1, 1776, an additional Duty of 6 d. . laid on every Pack of playing Cards, and 2 s. 6 d. on every Pair of Dice, made for Sale.
VI. And be it further enacted by the Authority aforesaid, That, from and after the first Day ofJune , one thousand seven hundred and seventy-six, there shall be raised, levied, collected, and paid, throughout the Kingdom of Great Britain , unto and for the Use of his Majesty, his Heirs and Successors, the Rates and Duties following; (that is to say) For every Pack of playing Cards, made fit for Sale or Use, in Great Britain , the Sum of Sixpence, over and above the Duties now payable thereon; and far and upon every Pair of Dice, made fit for Sale or Use, in Great Britain , the Sum of two Shillings and Sixpence, over and above the Duties now payable thereon; such respective Duties to be paid by the Makers of such Cards and Dice respectively.
VII After July 5, 1776, an additional Duty of one Halfpenny laid on every Sheet or Half Sheet of Newspaper.
VII. And be it further enacted by the Authority aforesaid, That, from and after the fifth Day ofJuly one thousand seven hundred and seventy-six, there shall be raised, levied, collected, and paid, throughout the Kingdom of Great Britain , unto and for the Use of his Majesty, his Heirs and Successors, the Rate and Duty following; (that is to say) For and upon every Newspaper, or Paper containing public News, Intelligence, or Occurrences, printed in Great Britain , to be dispersed and made public, whether the same be contained in Half a Sheet or any less Piece of Paper, or in any Paper larger than Half a Sheet, and not exceeding one whole Sheet; upon every Sheet, and Half Sheet thereof, over and above all other Rates and Duties by any Act of Parliament imposed, an additional Duty of one Halfpenny.
VIII The said Duties to be under the Management of the Commissioners of Stamp-duties.
VIII. And be it further enacted by the Authority aforesaid, That for the better and more effectual levying, collecting, and paying, all the said additional and new 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 hereby required and impowered to employ the necessary Officers under them for that Purpose, and to cause such new Stamps to be provided, to denote the said several additional Duties, as shall be requisite in that Behalf; and to do all other Things necessary to be done for putting this Act in Execution, with relation to the said several Rates and Duties herein before granted, in the like, and in as full and ample a Manner as they, or the major Part of them, are authorised to put in Execution any former Law, concerning stamped Vellum, Parchment, or Paper.
IX Commissioners may provide a new Stamp, to denote all the several Duties.
IX. Provided always, and be it further enacted by the Authority aforesaid, That, to prevent the Multiplication of Stamps upon such Pieces of Vellum or Parchment, or Sheets or Pieces of Paper, on which several Duties are, by several Acts of Parliament, imposed, it shall and may be lawful for the said Commissioners, instead of the distinct Stamps directed to be...
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