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License to bear stamp. Fees to be accounted for to local anthority.
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14. Every license granted in pursuance of this Act shall be subject to a duty, and be impressed with a stamp of five pounds, and ten shillings for every patient above ten whom it is intended to admit into the retreat, and every renewal of a license shall be impressed with a stamp of the same amount. The said sums shall be deemed to be stamp duties and be under the management of the Commissioners of Inland Revenue; and all enactments for the time being in force relating to stamp duties and to dies, plates, and other implements provided for the purpose of stamp duties, including all enactments relating to forgery and frauds relating to stamp duties, shall apply accordingly. All expenses incurred by the local authority in connexion with any application for the granting, renewing, or transferring of such license shall be borne by the applicant, together with the stamp and fee for the license; and all fees for licenses and for searches, if any, under this Act, shall be paid over to the clerk for the local authority.
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