Stamp Duties (Ireland) Act, 1842

Duties shall be under management of commissioners of stamps and taxes, and be carried to the consolidated fund.

Salaries and charges incidental to levying the duties to be paid thereout.

The present discounts. &c. to be allowed.

7. All the several duties and composition for duties by this Act granted and made payable shall be under the care and management of the commissioners of stamps and taxes for the time being; and the said duties shall be denominated and deemed to be stamp duties; and, except as herein-after is mentioned, all monies to arise from such duties and composition for duties shall be paid into the receipt of her Majesty’s Exchequer in Dublin, and be carried to and made part of the consolidated fund of the United Kingdom of Great Britain and Ireland: Provided always, that it shall be lawful for her Majesty, or for the Treasury, out of the duties arising by this Act or any other Act relating to stamp duties, to cause such sums of money to be expended and paid from time to time, for salaries or other incidental charges, as shall be necessary in and for the collecting and managing all of such duties: Provided always, that such and the like discounts or allowances and drawbacks as are now authorized by law to be made, allowed, or paid in England, in respect of the stamp duties aforesaid, or any of them, in force there, shall, so far as the same shall be applicable, be made, allowed, and paid in Ireland, in respect of the duties by this Act granted [1] : Provided also, that all such duties, discounts, allowances, and drawbacks, and all sums of money, in respect or by or according to the amount whereof the same are imposed or directed to be ascertained, shall be paid and payable, and be deemed and taken to be, and shall be computed, in the currency of the United Kingdom.

[S. 8 rep. 33 & 34 Vict. c. 99.]

[1All the allowances by this Act directed to be made in respect of the stamp duties in Ireland are rep. 12 & 13 Vict. c. 80. s. 1.]