Stamp Duties (Ireland) Act, 1842

Receipts for legacies to be stamped within twenty-one days after the date.

Penalty if not stamped within twenty-one days.

Provisions as to receipts signed out of the United Kingdom.

39. Every receipt or discharge for any legacy or residue, or part thereof, shall be brought, within the space of twenty-one days after the date thereof, to the head office of the commissioners of stamps and taxes in Dublin, or to some other office to be appointed by the said commissioners for such purpose, to be stamped, paying the duty for the same; and upon such payment, either at the said head office, or any other office to be appointed as aforesaid, the receiver general, or other proper officer to be appointed for that purpose by the said commissioners as the case shall require, shall write upon such receipt or discharge an acknowledgment of the payment of the duty so paid in words at length, and bearing date the day on which such payment shall be made, and shall subscribe his name thereto, and enter an account thereof in a book to be provided for that purpose, to the intent that he may be thereby charged with the sum so paid; and in case the duty shall be so paid at the said head office, then the receipt or discharge so brought to be stamped shall be forthwith stamped with such stamp as the case may require; and in case the duty shall be so paid at any other office to be appointed by the said commissioners as aforesaid, the receipt or discharge whereon such acknowledgment of the payment of duty shall be so written and subscribed shall be transmitted, within the space of twenty-one days from the day of payment of such duty, to the said head office, to be stamped, and the same shall be stamped accordingly with such stamp as aforesaid; and in case the person paying such duty at any such office to be appointed as aforesaid shall be desirous that the same should be transmitted to the said head office by the officer to whom such duty shall be paid, and shall leave the same with such officer for that purpose, such officer shall thereupon sign and deliver an acknowledgment that such receipt or discharge has been left with him for such purpose, and shall transmit such receipt or discharge to such head office to be stamped as aforesaid, and the same shall be sent again to such officer as soon as conveniently may be after the stamping thereof; and such officer shall deliver back the same to the person entitled thereto, upon redelivery to him of the acknowledgment which he shall have given for the same: Provided always, that if any such receipt or discharge shall not be so brought to any such office as aforesaid within such space of twenty-one days as aforesaid, it shall nevertheless be lawful to carry such receipt or discharge to the said head office, to be stamped in like manner, within three calendar months after the date thereof, paying the duty for the same, and also the further sum of ten pounds per centum on such duty by way of penalty for not having before paid such duty; on payment of which duty and penalty the said commissioners are hereby authorized and required to stamp such receipt or discharge in the same manner as if the same had been brought to the said office within the space of twenty-one days from the date thereof; and where any such receipt or discharge as aforesaid shall have been signed out of the United Kingdom, if the same shall be brought to be stamped within twenty-one days after being received in the United Kingdom, it shall be lawful for the said commissioners to remit any penalty which may have been incurred thereon, and to cause the same to be duly stamped on payment of the duty payable in respect thereof.