Stamp Duties (Ireland) Act, 1815

STAMP DUTIES (IRELAND) ACT 1815

CHAPTER C.

An Act to provide for the Collection and Management of Stamp Duties payable on Bills of Exchange, Promissory Notes, Receipts, and Game Certificates in Ireland. [22d June 1815.]

[Preamble.]

[Ss. 1–18 rep. 33 & 34 Vict. c. 99. S. 3 provided for the registration of bankers in Ireland issuing notes.]

Composition for stamps on notes, &c. of Bank of Ireland.

19. All bank notes and bank post bills, which shall be issued by the Bank of Ireland, shall be exempt from the stamp duties which may from time to time be charged thereon respectively (unless otherwise expressly provided in the Act or Acts charging the same) from every twenty-fifth day of March for one whole year next following; provided the governor and company of the said bank shall on the said twenty-fifth day of March respectively have paid into his Majesty's Treasury in Ireland such sum of money as shall have been from time to time agreed upon by and between the said governor and company and the lord high treasurer of Ireland, or the commissioners for executing the office of lord high treasurer of Ireland, as a compensation for and to be in lieu of and in full satisfaction for all stamp duties payable upon all notes and bills to be issued by the said bank during the year next ensuing respectively; and any such composition heretofore made shall be in force according to the terms thereof, as if this Act had not passed.

Cancelling of stamps on notes remaining unissued in books of registered bankers.

20. Although any banker or bankers note or notes shall be signed or otherwise executed by any banker or bankers duly registered in manner herein-before mentioned, or by his or their servant or servants, yet if the same shall remain in a book and be part of the leaves, or any one leaf thereof, and not cut or separated therefrom, then and in every such case, if such note or notes remaining in such book shall be brought to the stamp office in Dublin, it shall and may be lawful to and for the said commissioners of stamps, or any of them, or any officer by them duly authorized, and they are hereby required to cancel the stamps thereon respectively, and to mark or stamp any vellum, parchment, or paper which shall be brought to the said office by the person or persons so bringing such note or notes with any marks or stamps which he or they may require, on such person or persons paying the difference or price (if any) between the stamps so cancelled, and the stamps or marks so required to be marked or stamped on the vellum, parchment, or paper so brought to the said stamp office.

[Residue rep. 33 & 34 Vict. c. 99.]