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New Statutes effecting Alterations in the Law.

321 able thereon shall in any measure depend, is or feitures, and disabilities, contained in or imare truly and fully set forth therein; and it posed by the said last-mentioned Act which shall be lawful for the said Commissioners and may have been incurred by reason of any their officers in any case to refuse to impress omission to express or set forth in any such on any such deed or instrument, or any dupli- instrument the full and true purchase or concate or counterpart respectively, the particular sideration-money upon the sale of the property .stamp to denote the payment of the full and thereby conveyed, transferred, assigned, or asproper duty as aforesaid, exc on payment of sured, or vested in the purchaser; and all such the full stamp duty which would be chargeable instruments shall be available in evidence noton such deed or instrument if all or any of such withstanding the full and proper ad valorem matters and things aforesaid had been truly set duties which ought to have been paid in respect forth therein.

of the purchase or consideration-money therein 18. Provided, that no such affidavit shall be expressed for the conveyance, transfer, or asused against any person making the same in signment of any such trade, business, or goodany proceeding whatever, except only in any will shall not have been paid and denoted inquiry as to the stamp duty with which such thereon. deed or instrument is chargeable, and every 20. And whereas it is expedient to reduce such person shall, upon payment of such full the stamp duty now payable on licences to stamp duty as aforesaid, be relieved from any pawnbrokers in Dublin : be it enacted, that the penalty, forfeiture, or disability he may have stamp duty of 15l. now payable on a licence to incurred by reason of the omission to state be taken out yearly for exercising the trade or truly in such deed or instrument any of the business of a pawnbroker within the city of facts, matters, and things aforesaid.

Dublin, or the circular road surrounding the 19. Whereas by an Act passed in the 48 same, shall be reduced to the sum of 71. 108. Geo. 3, c. 149, certain penalties and disabilities 21. All indentures of apprenticeship, bonds, were imposed upon the parties to any deed or contracts, and agreements entered into in the instrument of conveyance of property upon United Kingdom for or relating to the service sale, wherein the full purchase or consideration in any of her Majesty's colonies or possessions money directly or indirectly paid or secured or abroad of any person as an artificer, clerk, agreed to be paid should not be truly ex- domestic servant, handicraftsman, mechanic, pressed and set forth, and also upon the at- gardener, servant in husbandry, or labourer, torney, solicitor, writer to the signet, or other shall be and the same are hereby exempted person employed in or about the preparing of from all stamp duty. any such deed or instrument: and whereas the 22. And whereas by an Act passed in the sale of a trade or busiuess, or the goodwill 55 Geo. 3, c. 184, and by the said Act of the thereof, has been erroneously considered by 13 & 14 Vict. respectively, certain stamp duties some persons not to be a sale of property with were imposed upon any schedule, inventory, in the meaning of the Acts imposing ad valorem or catalogue containing the matters and things stamp duties on the conveyance thereof, and in the said Acts respectively mentioned, which the instruments whereby property of that de- should be referred to in or by and be intended scription, or whereby certain messuages, lands, to be used or given in evidence as part of or as or other property wherein or whereupon such material to any instrument charged with stamp trade or business has been carried on, has or duty, but which should be separate and distinct have been in such cases assigned, transferred, therefrom, and not endorsed on or annexed or otherwise conveyed to or become vested in a thereto, and doubts are entertained whether purchaser may not have been stamped with the the said duties extend to certain documents full and proper duties with which the same and writings of a public character hereinafter were by law chargeable, and in some instances mentioned for the removal of such doubts, the purchase or consideration-money has been be it declared and enacted, that the said lastomitted to be fully and truly expressed and set mentioned stamp duties shall not extend or be forth as required by law in such instruments, deemed to have extended to any public map, by reason whereof the parties to such instru- plan, survey, apportionment, allotment, award, ments, and the attorney, solicitor, writer to the or other parochial or public document or writsignet, or other person employed in or about ing whatsoever made under or in pursuance of the preparing of the same, may have incurred any Act of Parliament, and deposited or kept the penalties, forfeitures, and disabilities in that for reference in any registry, or in any public behalf mentioned in and imposed by the said office, or with the public books, papers, or Act of the 48 Geo. 3, c. 149, and it is ex- writings of any parish, by reason of any such pedient that they should be relieved therefrom, document or writing as aforesaid being referred and that such instruments ghould be rendered to in or by any deed or instrument whatever, available in evidence: be it enacted, that in provided that such document or writing be not any such case as aforesaid the parties to any endorsed on or annexed to such deed or insuch instrument made and bearing date on or strument. before the 15th day of June, 1854, and every 23. And whereas by the said Act of the 13 & person employed in or about the preparing of 14 Vict, and this Act respectively, certain ad The same, shall be and they are hereby declared valorem stamp duties are granted and imposed to be respectively freed, discharged, and in- upon leases or tacks of any lands, tenements, demnified from and against any penalties, for. hereditaments, or heritable subjects at a yearly


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New Statutes effecting Allerations in the, and duubis are entertained, whether the required by law impressed thereon or affixed said duties extard to any lease or tack for any thereto. term or period less than a year: for the removal of such doubts, be it enacted, that where THE SCHEDULE TO WHICH THIS ACT any leaser or tack of any lands, tenements, hereditaments, or heritable subjects shall be made

Inland Bill of Exchange,

Duty for any term or period less than a year at a rent reserved or payable for the same, such

Draft, or Order for the payJease or tack shall be cargeable with the same

ment to the bearer, or to orad valorem duty as a lease or tack at a yearly

der, at any time otherwise rent of the same ainount as the sum so re

than on demand, of any sum served or payable.

of money. Not exceeding

5-001 24. And in order to encourage the purchase Exceeding £5 and not exceeding 1040 10? of stamps for drafts, bills, and notes of the se.


25-003 veral rates and denominations hereinafter men


50-0,06 tioned, and to facilitate the distribution and


75-009 supply thereof there shall be granted and al


100-010 lowed to every person who at one and the same


200—0 2 0 time shall produce at the office of the Com


300-0 3 0 missioners of Inland Revenue in London or


400–0 40 Dublin, paper, to be stamped with such stamps

500--0. 5 0 or any of them to the amount of 51. in the


75040 7 6 whole, or shall purchase such siamps or any


1,000-0 100 of them to the like amount at the office of the


1,500-0 15 0 said Commissioners in London, Edinburgh, or


2,000--1 0 0 Dublin, or of any distributor or sub-distributor


3,000-1 10 0 of stamps at any place not within the distance


4,000–2 0 0 of 10 miles from the said offices respectively 4,000 and upwards

2 5 0 the allowance following ; (that is to say), on stamps for denoting any rate of duty not ex

Foreign Bill of Exchange ceeding 1s. on bills of exchange, drafts, or

drawn in, but payable out orders, or promissory notes, an allowance after

of the United Kingdom, the rate of seven and a half per centum on the If drawn singly or otherwise amount of such stamp duties respectively ;

than in a set of three or provided that no allowance shall be made on

more, the same duty as on any fraction of a pound; which said allow

an inland bill of the same ances are in lieu of any allowance payable on

amount and tenor, stamps of the like rates and denominations If drawn in sets of three or under any other Act or Acts in force.

more, for every bill of each 25. And in consideration that such allow- Where the suin payable there

set, ance as aforesaid is by this Act granted on the purchase of stamps of the several rates and de. And where it shall exceed

by shall not exceed . nominations aforesaid, it shall not be lawful

£25 and not exceed 50-002 for any person on the sale of any such stamp

50 to make any charge for the paper whereon the

75 same is impressed ; and if ary person upon

100 the sale of any stamp denoting any rate of duty

200 not exceeding is. for any bill of exchange, draft,


400-0-14 or order, or promissory note, shall make any


500-01 8 charge for the paper whereon the same is im

500 pressed, or under any colour or pretence what

750 ever demand or receive a greater price or sum than the amount of the stamp duty, he shall

1,000 forfeit the sum of 101.


2,000 26. Where any person shall be possessed of

3,000 any stamps readered useless by this Act, it

4,000 and upwards shall be lawful for the Commissioners of Ioland Revenue, on application to them or to United Kingdom, and payable within the

Foreign Bill of Exchange drawn out of the their proper officer in that behalf, at any time United Kingdom, the same duty as on an on or before the 5th day of April, 1855, to inland bill of the same amount and tenor., cancel and make allowance for the same as in the case of spoiled stamps, after deducting the United Kingdom, and payable out of the

Foreign Bill of Exchange drawn out of the discount granted and allowed by law on the United Kingdom, but indorsed or negotiated purchase of stamps of the like description, within the United Kingdom, the same duty as

27. Every instrument liable to stamp duty on a foreign bill drawn within the United shall be admitted in evidence in any criminal Kingdom, and payable out of the United proceeding, although it may not have the stamp Kingdom.


75-003 100--004 200-008 300-0 1 0

750_0 2 6 1,000_0 -3 4 1,500–0 5 0 2,000—0 68 3,000-0100 4,000–0 13 4

0 150 10

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New Statutes effecting Alterations in the Law.'

3234 Promissory Note for the paya Duty. demand, of any sum of 1.5 Duty: 151 ment in any other inanner

money than to the beareron demand

Exceeding £100 and not ex- £ of any sum of money | £ £ s. d. ceeding

2000 2 or Vot exceeding

5-0 0


3000 3 0 Exceeding £5 and not exceeding 10_0 0 2


400-04.10 25—0 0


500--0 50 25 50-0 0 6


750-07 61 50 7540 09


1,000-0 10
100-0 I 0


1,500-015 0 Promissory Note for the pay


2,001)-1 0 ment, either to the bearer on


3,000-1 10 0 demand or in any other man


4,000–20 0 ner than to the bearer on

4,000 and upwards 2 5 0 Lease or Fack of any lands, tenements, hereditaments, or heritable subjects, for any term of

years exceeding 35, at a yearly rent, with or without any sum of money by way of fine, premium, or grassum paid for the same, the following duties in respect of such yearly rent,

100 Years. Above Duties.

and under. 100 Years.

£ S. d. £ s. d. Where the yearly rent shall not exceed £5

0 0

0 6 0 And where the same shall exceed £5 and not exceed £10

6 0 0 12 0 10 15

9 0

0 18 0 15

0 12 0

1 4 0 20

0 15 0

1 10 0 25


1 10 0 3 0 0 50

2 5 0

4 10 0
3 0

6 0 0 And where the same shall exceed £100 then for every £50, and also for any fractional part of £50

1 10 0

3 0 0 And where any such lease or tack as aforesaid shall be granted in consideration of a fine, pre

mium, or grassum, and also of a yearly rent, such lease or tack shall be chargeable also, in respect of such fine, premium, or grassum, with the ad valorem stamp duties granted under the head or title of "Conveyance” in the schedule annexed to the Act passed in the 13 & 14 Vict. c. 97.

EXEMPTION. Ang lease made in pursuance of the Trinity College, Dublin, Leasing and Perpetuity Act, 1851,

Conveyance of any kind or description what- and liable before the passing of the Act 16 & soever in England or Ireland, and charter, dis- 17 Vict. c. 63. position, or contract containing the first origi. nal constitution of feu and ground annual

DUPLICATE OR COUNTERPART AND PROrighis in Scotland (not being a lease or tack for years), in consideration of an annual sum Every such lease or tack, and every such payable in perpetuity or for any indefinite conveyance, charter, disposition, or contract period, whether fee farm or other rent, feu as aforesaid bereby charged with duty, and duty, ground annual, or otherwise. The

the duplicate or counterpart thereof respecduties as on a lease or tack for a term exceed- tively, shall be chargeable with the respective ing 100 years, at a yearly rent equal to such stamp duties granted and made payable under annual sum.

the several heads or titles of "Duplicate or 0-008. EXEMPTIONS. 00.1

Counterpart,” and “Progressive Duty," in 000

the schedule annexed to the Act of the 13 & Any lease or tack for a life or lives not ex- 14 Vict. c. 97. ceeding three, or for a term of years deter- Licence to demise yhold lands, teneminable with a life or lives not exceeding wents, or hereditaments, or the memorandum three, by whomsoever granted. O,

thereof if granted out of Court, and the copy Any grant in fee simple or in perpetuity, of Court Roll of any such licence if granted in made in Ireland, in pursuance of the Renew. Court: able Leasehold Conversion Act, or in pursu- Where the clear yearly value of the estate to ance of the Trinity College (Dublin) Leasing be demised shall be expressed in such licence and Perpetuity Act, 1851. I to Ilia íuisto 1

and shall not exceed 751.— The same duty as All which said leases or facks and grants on a lease at a yearly rent equal to such yearly respectively shall be chargeable with the value, under the Act of the 13 & 14 Vict. c.97 stamp duties to which the same were subject And in all other cases,–108. denu di area wtb llid 91970) i no ob q6B32 oj oldi'i lll 1,'.IJ TI! 1.15 U od to 100 sidsysq hos mohgui saiming yil 6 i 90131.94 3. F'. Toth,

Dobga quiBje sis 9811 Ton










324 Review : Merrifield's Burgess's Manual.Law of Attorneys and Solicitors. NOTICES OF NEW BOOKS.

prepared by them to the town clerk, and to keep copies for inspection until 15th

of September: The Burgess's Manual : a Practical Ex

Sept. 8th. - Town clerk to fix copy of burgess position of the Constitution of Corporate lists on the door of the town hall-there Towns, as regulated by the various Mu

to remain one week: nicipal Corporation Acts, comprising the Sept. 15th. - Notices of claims and objections Provisions relating to the Municipal to be delivered on or before this day. Elections, the Oficers of the Corporation, Sept, 23rd. - Lists of claims and objections to the Town Council, the general government

be fixed on the door of the town hall-and improvement of, and the Administra

there to remain until the 30th of Septemtion of Justice in, Boroughs, and the Oct. 1st.-Court of revision to be held between

ber (inclusive). grant of Charters of Incorporation to this day and the 15th of October (both inNon-corporate Towns. By FREDERIC clusive)-three days previous notice havMerriFIELD, Esq., of 'the Middle ing been fixed on the door of the town Temple, Barrister-at-Law. London, V. hail. and R. Stevens and G. S. Norton. 1854. Oct. 22nd.-Burgess roll to be completed by Pp. 200, xvii.

this day.

Nov. 1st.–The day on which the new burgess MR. MERRIFIELD's Manual supplies a

roll comes in force-Elections of counclear and accurate guide for the burgesses cillors. of municipal corporations, collected from Nov. 9th.—Meeting of council at noon-Elecnumerous Acts of Parliament, relating to tions of mayor, sheriff (if any), and alderthe constitution of such corporations, their

men.” officers and members, their powers and duties.

LAW OF ATTORNEYS AND SOLIThe 1st part of the work treats of the

CITORS. several members and officers of corporations, with the several provisions of the Statutes relating to their qualification, elec- 1


SPECIAL tion, &c. The 2nd part relates to the go.vernment and internal

economy tions, and the 3rd comprises the reserved It appeared that the plaintiff's solicitor rights of freemen, temporary and special had entered into a contract with N. to emprovisions, and the grant of charters of in- ploy him as their town agent for a term of corporation.

15 years, but that being dissatisfied with The following Table of days fixed for the his mode of conducting the present suit, performance of various municipal duties in they obtained an order of course to appoint each year, will be useful to our readers. another solicitor in his place as solicitor on

the record. “Feb. 1st.-Coroner's return of inquests for the year ending 31st December preceding, order, the Master of the Rolls said, —

On a motion by N. to discharge this to be transmitted to Secretary of State. Council to transmit a statement of the bo

“The questions are, first, whether, upon an rough revenues and expenditure, made up application for an order to change a solicitor to the last period of audit, to the Secretary on the record, anything special can arise ;

of State, before the 1st of March. and if so, secondly, whether there was any Mar. 1st.-Appointment of mayor's auditor, circumstance in this case which ought to

and elections of elective auditors and as have been communicated to the officer. It Borough accounts to be made up for the half

is alleged that, as such an order is absolute year ending 1st March, and audited in the

and unconditional, nothing special can arise month of March.

upon it. I do not concur in that view of Aug. 31st.--The period selected for the termi- the case. There are many cases in which

nation of the period of occupation required the circumstances might be such as to disby the Act.

entitle a party to an order of course to All rates (except what have become payable change his-solicitor. Suppose an executor

within the preceding six months) to be were directed by his testator to continue to

paid on or before this day. Receipt of charitable allowance within 12 could not be a matter of course to obtain

employ a particular solicitor in a suit

, it months before this date, a disqualification. Sept. 1st.-Borough accounts to be made up

an order to discharge him. The fact, at for the half year ending 1st of March, and all events, onght to be mentioned specially.

audited in the month of September. I do not see why the observations of Sept. 5th.-Overseers to deliver burgess lists Lord Langdale in De Feuchères v. Dawes, 11


of corpora






Law of Costs.-Points in Equity Practice.--Incorporated Law Society. 325 Beav. 46, should not be applicable to every it amounts to an affirmance, and Lord Crancase of an order of course, and why, if any worth, L. J., added, “ We have never sancmaterial fact is suppressed or not mentioned a rehearing before the full Court of any tioned, the party applying for the order of

case in which we have given judgment. One course should not, in all cases, be disentitled to retain it. The question is, whether De G. M‘N. & G. 214, the case of Mrs. Cum

or two cases of difficulty, as Stanton's case, 1 such a state of things exists here? There may be a contract, which disentitles the ming, ib. 537, and Lake v. Currie, 2 ib. 536, solicitor to discharge his agent, but no con

we have asked the Lord Chancellor to hear, tract between the solicitor and his agent can

but not after judgment was pronounced." prevent the client from the exercise of his Blann v. Bell, 2 De G. M‘N. & G. 775. andoubted right to discharge his solicitor. This, however, is not that case. This ap- EFFECT OF DISMISSING BILL WHERE NEW plication does not emanate from the client, but from the solicitor himself, between The dismissal of a bill in no respect prejuwhom and his town agent a contract had dices plaintiffs, nor prevents them from filing been entered into, as to the effect of which

any new bill for the same purpose, founded on I give no opinion, but which, if mentioned,

any new or altered state of circumstances. the officer might have said “a special application is necessary.'

Mayor, &c., of Liverpool v. Chorley Water"I am of opinion that the fact of the works Company, 2 De G. M‘N. & G. 852. existence of a special contract between the solicitor and his town agent ought to have been stated to the officer, when the order to change the solicitor was applied for. In Held, that an order may be made for the the absence of any expression of a desire, payment of money into Court, although all the on the part of the client, to change the persons interested were not before it. town agent, and without expressing any Wilton v. Hill, 2 De G. M'N. & G. 807. opinion as to his right to do so, or whether he would be bound by such an agreement as INCORPORATED LAW SOCIETY. is stated to exist in this case, I must discharge the order as irregular, with costs." Richards v. Scarborough

Market Company, 17 Beav. 83.

[Concluded from p. 309.]

June 27, 1854. LAW OF COSTS.



The Council have for several years made WHERE APPELLANT SUCCESSFUL.

various attempts to procure Commissions Quere, if there is any such rule as that a authorising attorneys and solicitors in London successful appellant shall in no case have his to administer oaths in the same manner as costs of the appeal from his opponent? Martin

their brethren in the country are empowered

to do. Last Session this object was effected 5. Pycrofi, 2 De G. M'N. & G. 785.

in the Court of Chancery.

On the passing of the Act empowering the ON MARRIAGE OF WARD OF COURT WITH- Lord Chancellor to issue Commissions, the

Council solicited an interview with the Lord Upon the marriage of a ward of Court with be made by his Lordship, and particularly with

Chancellor as to the necessity of regulations to out leave, and the marriage being found valid, reference to the testimonials and qualifications the party in contempt will not be discharged of the parties applying to become Commisupon executing the settlement, unless on pay- sioners. His Lordship adopted most of the ment of the costs. Field v. Brown, 17 Beav. suggestions of the Council, and the regu.

lations were issued and transmitted to the 146.


Some important questions have been raised POINTS IN EQUITY PRACTICE.




before the Lord Chancellor as to the power of the Commissioners to administer oaths at the

residence of the deponent or other place not REHEARING OF APPEAL BEFORE FULL

the place of business or usual residence of

the Commissioner, and the Lord Chancellor WHERE, after fully hearing an appeal, the has decided that the authority of the CommisLords Justices differ and pronounce judgment, sioner is not limited to his usual place of bu


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