Stamp Duties on Instruments of Proxies herein named repealed, and new Duties granted in lieu thereof. Income and Land Taxes. Stamp Duties. wise), for the Purpose of the more convenient Execution of the said several Acts relating to the said Taxes respectively, and to certify such Union to the Commissioners of Inland Revenue for the Approbation of the Commissioners of Her Majesty's Treasury; and if the said last-mentioned Commissioners shall approve of such Union, such Approbation shall be certified by the Commissioners of Inland Revenue to the respective Commissioners acting in the Execution of the several Acts relating to the several Taxes aforesaid respectively; and thereupon, and from and after such Time as shall be fixed by such last-mentioned Certificate, such united Parishes, Townships, Tithings, Hamlets, or Places shall, for all the Purposes of the said several Acts and Taxes respectively, be considered as One Parish or Place only, and the said respective Commissioners shall execute the said Acts with respect to such united Parishes, Townships, Tithings, Hamlets, or Places as if the same were One Parish or Place only: Provided always, that nothing herein contained shall extend to authorize any Alteration of the Quota of Land Tax now chargeable by Law on any Parish or Place. CA P. LXXXI. An Act to reduce the Stamp Duties on certain Instruments of Proxy; to amend the Laws relating to the stamping of Articles of Clerkship to Attorneys and others; and to exempt from Stamp Duty Admissions to the Freedom of the City of London by Redemption. [29th July 1856.] WHEREAS it is expedient to reduce the Stamp Duties on certain Instruments of Proxy, and to amend the Laws relating to the stamping of Articles of Clerkship to Attorneys and others' Be it therefore enacted by the Queen'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, as follows: I. From and after the passing of this Act, in lieu of the Stamp Duties now payable on the several Instruments of Proxy hereinafter described, there shall be charged and paid the Duties following; that is to say, For and in respect of every Letter or Power of Attorney, and every Commission, Factory, Mandate, or other Instrument in the Nature thereof, made for the sole Purpose of appointing or nominating a Proxy to vote at any Meeting within any Part of the United Kingdom of the Proprietors or Shareholders of or in any Joint Stock Company or other Company or Society whose Stock or Funds are divided into Shares, and transferable, or made for the Purpose of appointing, nominating, or authorizing any Person to vote as a Proxy, Commissioner, Mandatory, or otherwise, at any Parish Meeting of Heritors or Proprietors of Real or Heritable Property in Scotland, the Stamp Duty of Sixpence. II. The Stamp Duties. II. The Provision contained in Section Six of the Act passed Provision in in the Seventh Year of Her Majesty's Reign, Chapter Twenty- Section 6. of one, relating to Instruments for appointing Proxies, thereby 7 Vict. c. 21. charged with a certain Stamp Duty, and also, so far as the same and other shall be applicable, and shall not be inconsistent with such Pro- Stamp Acts to be applied to vision, all other Powers, Provisions, Clauses, Regulations, Directhe new Duties. tions, Allowances, and Exemptions, Fines, Forfeitures, Pains, and Penalties contained in or imposed by any Act or Acts relating to any Duties of the same Kind or Description, shall, for and in the raising, levying, collecting, and securing of the Duties hereby granted, and otherwise in relation thereto respectively, have full Effect, and be observed, applied, allowed, enforced, and put in execution with respect to the last-mentioned Duties, and to the Vellum, Parchment, and Paper, Matters and Things, charged and chargeable therewith, and to the Persons signing, or voting or acting, or attempting to vote or act, under any such Instrument, as fully and effectually, to all Intents and Purposes, as if the same had been herein repeated, and specially enacted with reference to the Duties hereby granted, and the Instruments charged or chargeable therewith. stated. III. And whereas by an Act passed in the Seventh Year of Power to Trea'the Reign of His late Majesty King George the Fourth, Chapter sury to authoForty-four, it is enacted, that it shall not be lawful for the Com- rize Articles to be stamped on 'missioners of Stamps or any of their Officers to stamp, under the Terms any Pretence whatever, after the Expiration of Six Months from the Date thereof, any Vellum, Parchment, or Paper upon 'which shall be engrossed, printed, or written any Articles of Clerkship, Contract, Indenture, or other Instrument, whereby any Person shall become bound to serve as a Clerk or Apprentice, in order to his Admission as a Solicitor, Attorney, Proctor, Writer to the Signet, Agent, or Procurator in any of the Courts of Law or Equity, or the High Court of Admiralty, or any Ecclesiastical Court, or the Courts of Session, Justiciary, Exchequer, Commission of Teinds, or the Commissary Court, or any Inferior Court in Great Britain:' Be it enacted, That it shall be lawful for the Commissioners of Inland Revenue, notwithstanding the said last-mentioned Act, in any Case where they shall be directed so to do by the Commissioners of Her Majesty's Treasury, to stamp any such Instruments as last mentioned, upon Payment of the Duty chargeable thereon at the Date thereof, and of such further Sum as herein-after specified by way of Penalty, and in lieu of all other Penalties; that is to say, As to any such Instrument bearing Date and executed before the Fifth Day of August One thousand eight hundred and fifty-three, the Sum of Twenty Pounds; As to any other such Instrument where the same shall be brought After One Year and within Two Years, Twenty Pounds; Ff3 IV. Whereas Stamp Duties. Admissions to 16 & 17 Vict. c. 90. Present Duty payable on Race-horses repealed. New Duty on imposed in lieu Race-horse Duty. IV. Whereas by an Act passed in the First and Second Years of the Reign of Her present Majesty Queen Victoria, intituled 'An Act to repeal the Stamp Duty now paid on Admissions to the Freedom of Corporations in England, it was enacted, that after 'the passing of that Act no Stamp Duty should be chargeable on 'the Admission of any Person entitled to take up his Freedom by Birth or Servitude in any City or Borough in England ' returning a Member or Members to serve in Parliament: And 'whereas in the City of London the Right to vote in Ward Elec'tions is vested in the Freemen Occupiers, and it is expedient that 'all Impediments to the Admission of Occupiers in the City of London to the Freedom of the City of London by Redemption for that Purpose should be removed, and that the Stamp Duty payable on such Admission should be abolished:' Be it enacted, That from and after the passing of this Act no Stamp Duty shall be chargeable on the Admission of any Person to the Freedom of the City of London by Redemption: Provided always, that this Act shall not repeal any Stamp Duty now payable on the Admission to the Freedom of any Company. 6 CA P. LXXXII. An Act to repeal and reimpose under new Regulations the I. From and after the Fifth Day of April One thousand eight hundred and fifty-seven, the said Duty of Three Pounds Seventeen Shillings so chargeable as aforesaid under or by virtue of the said recited Act shall cease and determine, save and except as to any Arrears thereof, and as to any Penalty incurred in relation to the said Duty. II. In lieu of the said Duty hereby repealed, there shall be charged and paid, for the Use of Her Majesty, Her Heirs and Successors, for every Horse which shall start or run for any Plate, Prize, or Sum of Money or other Thing, the Sum of Three Pounds Seventeen Shillings as the Duty for such Horse for One Year ending on the Fifth Day of April next after the Day on which such Horse shall so start or run. III. The Race-horse Duty. III. The said Duty by this Act imposed shall be deemed to be a Duty of Excise, and all Powers, Provisions, Regulations, and Penalties contained in or enacted by any Act in force for securing Duties of Excise, or otherwise in relation thereto, shall, in all Cases not herein expressly provided for, and so far as the same are not superseded by and are consistent with the express Provisions of this Act, be duly observed, applied, and put in execution for charging, levying, collecting, and securing the said Duty hereby imposed, and otherwise relating thereto, as fully and effectually as if the same Powers, Provisions, Regulations, and Penalties were herein particularly repeated and re-enacted with reference to the said last-mentioned Duty. Duty imposed to be deemed and Powers, &c. an Excise Duty, of Excise Acts applied thereto. IV. The said Duty by this Act imposed shall be paid into the Duty to be paid Hands of the Clerk of the Course, by or on behalf of the Owner to Clerk of of the Horse, previously to the starting or running of such Horse Course previat any Race, and the said Clerk of the Course shall give a Receipt of Race-horse. ously to starting for such Duty in such Form and with such Particulars as hereinafter mentioned, and the Production of such Receipt at any future Race during the Year ending as aforesaid shall free the Owner for the Time being of the Horse named in such Receipt from any further Payment of the said Duty in respect of the said Horse for the same Year; and if the Owner of any such Horse shall neglect Penalty on or refuse to pay the said Duty to the Clerk of the Course pre- Owner refusing viously to the starting or running of such Horse at any Race, and to pay the shall not, previously to such starting or running, produce and show Duty, &c. to such Clerk of the Course a proper Receipt for the said Duty previously paid in respect of the same Horse in the same Year, such Owner shall for every such Neglect or Refusal forfeit the Sum of Fifty Pounds. V. Every Clerk of the Course shall, previously to the starting of any Horse at any Race, demand of the Owner or other Person having the Care or Control of such Horse the said Duty by this Act imposed, or the Production of a proper Receipt for the said Duty, if the same shall have been paid for the same Horse at any former Race within the same Year ending as aforesaid; and unless the said Duty shall be paid to the said Clerk of the Course, or such Receipt as aforesaid be produced to him, he shall not allow such Horse to start or run at any Race. Clerk of Course any Race-horse. Books of Re ceipts and Counterfoils. VI. The Commissioners of Inland Revenue shall provide Books Commissioners of printed Forms of Receipts, with Counterfoils, for the said Duty of Inland Reveimposed by this Act, and such Forms of Receipts and Counterfoils nue to provide respectively shall be adapted for the Insertion therein of the Name or Description of the Race-horse and also of the Race for or in respect of which the said Duty shall be paid, and the Time and Place of holding such Race, and the Name of the Owner of such Horse, and also the Date of the Receipt of th said Duty by the Clerk of the Course; and the said Commissioners shall supply a proper and sufficient Number of such Forms to every Clerk of the Course who shall apply for the same. VII. Every Clerk of the Course who shall receive the said Duty for any Race-horse shall give a Receipt for the same upon One of such printed Forms, properly filled up with all the several Ff 4 Particulars Clerk of Course to give Receipt for Duty, &c. ; Race-horse Duty. o be account ble for Forms f Receipts and Counterfoils upplied to him; To make out yearly of Race horses which have started at Races at which he has officiated; To pay over Revenue; Particulars for which the same shall be adapted, and signed by him, VIII. Every Clerk of the Course who shall have been supplied with any such Book of printed Forms of Receipts and Counterfoils shall be chargeable with and accountable for the same in manner herein-after mentioned, and shall, upon every Request of any Officer of Inland Revenue authorized by the said Commissioners in this Behalf, produce and show to such Officer all such Books and Forms as may from Time to Time be in the Possession of the said Clerk of the Course, and shall account with such Officer for all such Forms of Receipts and Counterfoils respectively as shall have been cut out of or separated from any such Book; and for and in respect of each and every such Form which shall have been so cut out or separated as aforesaid, and for and in respect also of cach and every such Form of Receipt and Counterfoil respectively contained in any Book of such Forms delivered to such Clerk of the Course, and not produced by him to such Officer, the said Clerk of the Course shall be deemed to have received the Amount of the said Duty of Three Pounds Seventeen Shillings, and shall be charged with the same accordingly as so much Money had and received by him for the Use of Her Majesty, Her Heirs and Successors. IX. Every Clerk of the Course shall twice in every Year, that is to say, within Ten Days after the First Day of January and the First Day of July in every Year, make out and deliver to the Commissioners of Inland Revenue, or to such Officer as they shall direct, a true and correct List, in such Form as the said Commissioners shall require or direct, of all the Horses which have started or run at any Race at which such Clerk of the Course officiated in that Capacity within the preceding Half Year, and shall specify in such List the Names by which such Horses were called or known, and the Names of their respective Owners, and also the Name or other Description of the Race, and the Date and Place of holding the same, and shall distinguish in such List the Horses in respect of which the Duty was paid to such Clerk of the Course, and the Horses in respect of which Receipts were produced, showing the Payment of the said Duty to some other Clerk of the Course, and in the latter Case the Name of such Clerk of the Course, and the Place and Date of such Payment. X. The Clerk of the Course shall pay over all Monies received by him or for which he shall be chargeable under this Act to the Collector of Inland Revenue, or to such other Officer as the Commissioners of Inland Revenue may direct, and under such Regulations as the said Commissioners may make in that Behalf; and upon the due Payment of all such Monies, and on the Performance by the said Clerk of the Course, to the Satisfaction of the said Commissioners, of all Matters and Things required of him by or under the Authority of this Act, the said Clerk of the Course shall have and be entitled to an Allowance at the Rate of One Shilling in the Pound on all such Monies paid by him as aforesaid, and such Allowance |
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