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c. 87. ceived in

by means of

cellor shall otherwise direct, none of the fees men- 15 & 16Vict. tioned in such orders respectively shall be received in money, but by a stamp denoting the amount of the fee which otherwise would be payable; and money, but where any fee shall be payable in respect of any stamps. document such stamp shall, at the expense of the party liable to pay the fee, and in such manner and under such regulations as shall by any order or orders be directed, be stamped or affixed on the vellum, parchment or paper on which the proceeding in respect whereof such fee is payable is written, printed or ingrossed, or which may be otherwise used in reference to such proceeding.

revenue to

cessary di

to keep se

pay monies

fee fund.

VIII. The commissioners of inland revenue shall commissionfrom time to time, upon the receipt of any order of ers of inland the Lord Chancellor in that behalf, give the neces- give the nesary directions for carrying the same into effect, rections as to and shall provide everything that is requisite for the stamps, that purpose, and shall do or cause to be done parate aceverything that is necessary for the receipt and col- counts, and lection of the money to be paid for such stamps; into suitors' and the said commissioners shall cause separate and distinct accounts to be kept of all sums of money received or collected by them under the provisions of any such order or orders, and of all costs, charges and expenses incurred by them or by their direction in carrying the same into effect, and it shall be lawful for the said commissioners to pay and to deduct and retain out of such monies all such costs, charges and expenses, and also to deduct all sums of money repaid on allowances for spoiled stamps, as herein-after provided for; and after such deduction they shall from time to time, and in such manner as the Lord Chancellor shall by any order direct, pay the monies so to be received and collected into the Bank of England to the credit of the accountant-general of the Court of Chancery, to be placed to the account there "intituled "The Suitors' Fee Fund Account."

IX. It shall be lawful for the Lord Chancellor Provision for to direct any of the officers of the Court of Chan- sale of cery whose duties may be diminished in conse

stamps.

c. 87.

15& 16Vict. quence of the substitution of stamps for money payments, or otherwise, under this act, to act under the directions of the commissioners of inland revenue in the sale and distribution of all or any of the stamps to be used under this act: Provided always, that in case it appear to the Lord Chancellor, having reference to the duties to be performed by such officers or any of them, that it is not convenient that they should act as aforesaid in the sale and distribution of stamps, it shall be lawful for the commissioners of inland revenue to appoint persons for such sale and distribution, and to allow to such persons so appointed by them such discount or poundage as they may think fit.

Commission

revenue

may make regulations as to allowance for spoiled stamps.

X. It shall be lawful for the commissioners of ers of inland inland revenue from time to time to make such regulations as they shall think fit for the allowance of such stamps, issued under the provisions of this act, as may have been spoiled or rendered useless or unfit for the purpose intended, or for which the owner may have no immediate use, or which through mistake or inadvertence may have been improperly or unnecessarily used, and such allowance shall be made either by giving other stamps in lieu of the stamps so allowed, or by repaying the amount or value to the owner or holder thereof, after deducting the discount or poundage (if any) allowed on the sale of stamps of the like kind.

Provisions of former acts relating to

stamps to be applicable to

stamps under this act.

XI. The provisions contained in the several acts for the time being in force relating to stamps under the care or management of the commissioners of inland revenue shall (so far as the same are applicable and consistent with the provisions of this act), in all cases not hereby expressly provided for, be of full force and effect with respect to the stamps to be provided under or by virtue of this act, and to the vellum, parchment or paper on or to which the same stamps shall be impressed or affixed, and be applied and put in execution for collecting and securing the sums of money denoted thereby, and for preventing, detecting and punishing all frauds, forgeries and other offences relating thereto, as

c. 87.

fully and effectually to all intents and purposes as 15 & 16Vict. if such provisions had been herein repeated and specially enacted with reference to the said lastmentioned stamps and sums of money respectively.

ment to be

stamped.

XII. No document which by any order or orders No docuto be respectively made as aforesaid shall be re- received or quired to have a stamp impressed thereon or affixed used unless thereto, shall be received or filed, or be used in relation to any proceeding in the Court of Chancery, or be of any validity for any purpose whatsoever, unless or until the same shall have a stamp impressed thereon or affixed thereto, in the manner directed by such order: provided always, that if at any time it shall appear that any such document which ought to have had a stamp impressed thereon or affixed thereto has, through mistake or inadvertence, been received or filed or used without having such stamp impressed thereon or affixed thereto, it shall be lawful for the Lord Chancellor, if he think fit, to order that such stamp shall be impressed thereon or affixed thereto, and thereupon, when a stamp shall have been impressed on such document or affixed thereto, in compliance with any such order, such document, and every proceeding in reference thereto, shall be as valid and effectual as if such stamp had been impressed thereon or affixed thereto in the first instance.

fraud or wil

relation to

missed.

XIII. If any officer of the Court of Chancery Officers or other person shall do or commit or connive at guilty of any fraudulent act or practice in relation to any ful neglect in stamp to be used under the provisions of this act, stamps liable or to any fee or sum of money to be collected or to be diswhich ought to be collected by means of any such stamp, or if any such officer or person shall be guilty of any wilful act, neglect or omission in relation to any such stamp or fee as aforesaid, whereby any fee or sum of money which ought to be collected for the benefit of the said fee fund shall be lost to the said fee fund, or the payment thereof evaded, every such officer or person so offending shall be dismissed from his office or employment, if the Lord Chancellor shall think fit so to order.

15 & 16 Vict. c. 87.

Power to

abolish fees

in lunacy, and to sub

stitute a per

centage in lieu thereof.

XIV. It shall be lawful for the Lord Chancellor, intrusted by virtue of the Queen's sign manual with the care and commitment of the custody of the persons and estates of persons found idiot, lunatic or of unsound mind, by any order or orders, to be from time to time made by the Lord Chancellor, intrusted as aforesaid, to abolish all or any of the fees payable in relation to proceedings in lunacy, and to direct that such of the fees as shall not be abolished, if any, shall be collected by means of stamps in the manner hereinbefore provided with respect to fees payable in relation to proceedings in the Court of Chancery, and also to direct that in lieu of all or any of such fees a per-centage or ad valorem payment shall be made on the clear annual incomes of the persons found idiot, lunatic or of unsound mind, and on the amount of the taxed costs incurred in proceedings in lunacy, or on such annual incomes only, or on the amount of such taxed costs only, the amount of such annual incomes as aforesaid, and the amount of the percentage or ad valorem payment to be paid thereon and on such taxed costs to be from time to time ascertained and fixed in such manner, by such means and under such regulations as the Lord Chancellor, intrusted as aforesaid, shall by any order or orders direct, and the amount of such percentage or ad valorem payment to be paid into the Bank of England in the name of the accountantgeneral of the Court of Chancery, to be placed to the account there, intituled "The Suitors' Fee Fund Account," at such times and by such persons as the Lord Chancellor, intrusted as aforesaid, shall by any order or orders direct: provided always, that the amount to be raised by such per-centage or ad valorem payment shall not exceed the amount which may from time to time be required to provide for the payment of the salaries, expenses and sums of money payable under the act of the session holden in the fifth and sixth years of the reign of her present majesty, chapter eighty-four, or any other acts or act of parliament, for the time being in force

c. 87.

diction given

with respect to lunatics; and that a statement of 15& 16Vict. the amount of such per-centage or ad valorem payment shall from time to time, within fourteen days next after the same shall have been settled, be laid on the table of the House of Commons, if parliament shall be then assembled, or if parliament shall not be then assembled, then within fourteen days after the meeting of parliament then next following. XV. All the jurisdiction, and all the powers and Certain sta authorities of a judicial nature, given by the act of tutory juristhe session holden in the first year of the reign of to Lord ChanKing William the Fourth, chapter sixty-five, by trusted with "The Trustee Act, 1850," and by any other acts or care of luact of parliament now in force, to the Lord Chan- be exercised cellor, intrusted by virtue of the Queen's sign by the permanual with the care and commitment of the cus- time being so tody of the persons and estates of persons found idiot, lunatic or of unsound mind, shall belong to and may be exercised by all or any of the persons or person for the time being intrusted as aforesaid (b).

(b) See 14 & 15 Vict. c. 83, s. 13, post.

cellor, in

natics, to

sons for the

intrusted.

Lord Chancellor and

Court of

consolidated

XVI. And whereas, under certain acts of parlia- Salaries of ment now in force, the salaries of the Master of the Rolls, and of the Vice-Chancellor appointed under judges of the the act of the session holden in the fifty-third year Chancery to of the reign of King George the Third, chapter be paid out of twenty-four, are payable out of and charged upon fund. the consolidated fund of the United Kingdom, but the salary of the Lord Chancellor (except that portion thereof payable to him as Speaker of the House of Lords), and the salaries of the Lords Justices of the Court of Appeal in Chancery, and of the other Vice-Chancellors, are payable out of the interest and dividends arising from the government or parliamentary securities placed in the name of the accountant-general of the Court of Chancery, which have been purchased from time to time with monies taken out of the common and general cash belonging to the suitors of the Court of Chancery,

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