Stamp Duties (Ireland) Act, 1842

Stamp to be provided for marking probates, &c. relating to any estate in respect whereof probate, &c. shall have been before taken out and the property duty paid thereon.

36. It shall be lawful for the commissioners of stamps and taxes, and they are hereby required, to provide a stamp, distinguishable from all other stamps, for the purpose of stamping any piece of vellum, parchment, or paper, whereon any probate of a will or letters of administration shall be engrossed, printed, or written in relation to any estate in respect whereof any former probate or letters of administration shall have been taken out, and the full amount of the duties payable thereon by any Act or Acts then in force, according to the full value of such estate, shall have been duly paid and discharged; and in every case where any probate or letters of administration shall have been taken out, duly stamped according to the full value of the estate in respect whereof the same shall have been granted, then and in such case any further or other probate or letters of administration, which shall be at any time thereafter applied for in respect of such estate, shall and may be issued and granted upon any piece of vellum, parchment, or paper stamped with the stamp provided by the said commissioners in pursuance of this Act for such other probate or letters of administration as aforesaid; and every such other probate or letters of administration, which shall be duly stamped with such stamp as last aforesaid shall be as available in the law, and of the like force and effect in all respects whatever, as if the vellum, parchment or paper whereon the same shall be engrossed, printed, or written, had been duly stamped with the stamp denoting the full amount of the duties payable in respect of the probate or letters of administration taken out on the full value of such estate.