this and the recited act granted, do make fope in private cellars and other fecret places, and fraudulently iffue and fend out the fame in fmall cafks for preventing of which evil practice for the future, be it enacted by the authority aforefaid, That from and after

the fecond day of August one thousand feven hundred and four- Soft fope in teen, all foft fope that fhall be filled in any other cafk lefs than what casks to barrels, half-barrels, firkins and half-firkins, fhall be forfeited, be filled. and also the fum of five pounds fhall be paid by the maker of fuch fope; one moiety thereof to the feizor or informer, and the other moiety to the poor of the parish where fuch offence fhall be committed, to be recovered as any other penalties concerning the duties on fope are by this act recoverable.

powder.

XX. And be it further enacted by the authority aforefaid, No perfumer, That from and after the said second day of August one thousand &c. to mix seven hundred and fourteen, no perfumer, peruke-maker, bar- alabafter, &c. ber, fellers of, or dealers in hair-powder, fhall make, vend, fell, with hair difpofe, or make ufe of, or offer to fale any powder made of or mixed with any alabafter, talke, plaifter of Paris, whiting, lime, or other matter or thing of the like nature (fweet fscents only excepted) under pain of forfeiting all the hair-powder fo made or mixed, or made ufe of, vended, fold, difpofed of, or offered to fale, and the fum of fifty pounds for every fuch offence, the one moiety thereof to her Majefty, her heirs and fucceffors, and the other moiety to the feizor or informer, to be recovered as any other penalties concerning the duties on ftarch are by this act recoverable.

XXI. And moreover be it enacted by the authority aforefaid, Additional That there fhall be, throughout the kingdom of Great Britain, duties on raifed, levied, collected and paid, to and for the ufe of her Ma-Itamps. jefty, her heirs and fucceffors, for the feveral and refpective matters and things herein after mentioned, which at any time or times, within or during the term of two and thirty years, to be reckoned from the faid fecond day of August one thousand seven hundred and fourteen, fhall be engroffed or written (over and above the rates, duties, and fums of money now due or payable to her Majefty, her heirs or fucceffors, for the fame) the feve- Thefe duties ral and refpective rates, duties, charges and fums of money made perpeherein after expreffed, in manner following; That is to say, tual by 6 Geo.

1. c. 4. f. 1.

For every piece of vellum, parchment and paper, upon which Transfer of shall be engroffed or written any transfer of stock in any compa- ftock. ny, fociety or corporation whatfoever, within Great Britain, the fum of four fhillings and fix pence sterling.

For every skin or piece of vellum or parchment, on which any Great feal or grant or letters patents under the great feal of Great Britain, or dutchy feal. the feal of the dutchy or county palatine of Lancaster, of any Pardons, &c. honour, dignity, promotion, franchise, liberty or privilege, to any perfon or perfons, body politick or corporate, or exemplifi-, cation of the fame, fhall be engroffed or written (commiffions of rebellion in procefs always excepted) the fum of forty fhilling's fterling.

For

Pardons, &c.

Grants of

money.

Grants of of.

fices.

Dispensations.

Admittances.

Appeals,

Inftitution or licence.

For every skin or piece of vellum or parchment, or sheet or piece of paper, upon which any pardon (except the general circuits and Newgate pardons) of or for any crime or offence, or of any fum of money or forfeiture whatsoever, or on which any warrant of reprieve or relaxation from any pecuniary fine or forfeiture, exceeding one hundred pounds, or from any corporal punishment, shall be engroffed or written, the fum of forty fhillings fterling.

For every skin or piece of vellum or parchment, or sheet or piece of paper, upon which any grant from her Majesty, her heirs or fucceffors, of any fum of money exceeding one hundred pounds fterling, which fhall pafs the great feal of Great Britain, the great feal of Scotland, or the privy feal not directed to the great feal, shall be engroffed or written, the fum of forty fhillings fterling.

For every fkin or piece of vellum or parchment, or sheet or piece of paper, upon which any grant of any office or employment in Great Britain, which thall be above the value of fifty pounds fterling per annum, fhall be engroffed or written, the fum of forty fhillings fterling.

For every skin or piece of vellum or parchment, or piece or fheet of paper, upon which any difpenfation to hold two ecclefiaftical dignities or benefices, or both a dignity and a benefice, or any other difpenfation or faculty from the lord archbishop of Canterbury, or the mafter of the faculties for the time being, fhall be engroffed or written, the fum of forty fhillings fterling.

For every skin or piece of vellum or parchment, or sheet or piece of paper, upon which fhall be engroffed or written any admittance or inftrument for admitting of any fellow of the college of phyficians, or of any attorney, clerk, advocate, proctor, notary, or other officer or officers, in any court whatsoever in Great Britain (not being an annual officer in any corporation or inferior court, whofe office is under the value of ten pounds fterling per annum, in falary, fees, or other perquifites) the fum of forty fhillings fterling.

For every fkin or piece of vellum or parchment, or fheet or piece of paper, upon which any appeal from the high courts of admiralty, either in England or Scotland, court of arches, or the prerogative court of Canterbury or York, fhall be engroffed or written, the fum of forty fhillings fterling.

For every fkin or piece of vellum or parchment, or sheet or piece of paper, upon which fhall be engroffed or written any inftitution or licence, that fhall pass the feal of any archbishop or bishop, chancellor or other ordinary, or any ecclefiaftical court whatsoever in England, Wales, or Berwick upon Tweed; or upon which fhall be engroffed, written or regiftred, any writ or inftrument for the like purpofe, with any fuch inftitution or licence, that shall be paffed or made by any prefbytery, or other fpiritual power in Scotland, the fum of five fhillings fterling (licences to schoolmasters and tutors exceptéd.)

For every skin or piece of vellum or parchment, or fheet or piece of paper, upon which any letters of mart (hall be engroffed mart. or written, the fum of five fhillings fterling.

warrants.

For every skin or piece of vellum or parchment, or fheet or Beneficial piece of paper, on which any beneficial warrant, or order under the fign manual of her Majefty, her heirs or fucceffors (except warrants or orders for the fervice of the navy, army and ordnance) fhall be engroffed or written the fum of two fhillings and fix pence fterling.

For every fkin or piece of vellum or parchment, or fheet or Indentures, piece of paper, upon which shall be engroffed or written in Great &c. Britain, any indenture, leafe, bond, or any deed not hereby otherwife charged, the fum of fix pence fterling; except bail bonds and affignments thereof, and indentures for binding poor parish or charity children apprentices, and fuch deeds executed in Scotland, as are charged with the ftamp-duty of two fhillings and three pence, by an act of parliament made in the tenth year of her prefent Majefty's reign.

XXII. Provided always, That nothing in this act contained Not to charge fhall extend to charge with any ftamp-duties hereby granted, any matters any the matters or things which, by an act of parliament made exempted by 9 & 10 W. 3. in the ninth year of the reign of his late majesty King William c. 25. the Third, intituled, An act for granting to his Majesty, his heirs and fucceffors, further duties upon ftampt vellum, parchment and paper, are exempted from the duties thereby granted.

XXIII. And be it further enacted by the authority aforefaid, CommiffionThat for the better and more effectual levying, collecting and ers of the paying unto her Majefty, her heirs and fucceffors, the faid ftamps to manage thefe duftamp-duties hereby granted, the fame fhall be under the go- ties. vernment, care and management of the commiffioners for the time being, appointed to manage the duties payable to her Majefty, her heirs and fucceffors, and charged on ftampt vellum, parchment and paper, by the former acts of parliament in that behalf made; who, or the major part of them, are hereby required and impowered to imploy the neceffary officers under them for that purpose, and to appoint and provide stamps to denote the several ftamp-duties hereby charged, and to do all other things neceffary to be by them done, for the putting this act in execution with relation to thofe duties.

XXIV. And it is hereby further enacted and declared by the Several matauthority aforesaid, That where any more than one of the mat- ters written ters or things hereby charged with any ftamp-duty, fhall be on one piece engroffed, written, entred, or regiftred upon one piece of vel- of paper, to be severally lum, parchment or paper, the faid respective duties hereby charged. granted, fhall be, and hereby are charged upon every one of fuch matters and things refpectively.

XXV. And it is hereby enacted, That all vellum, parchment, Vellum, &c. and paper, charged by this act with any ofthe ftamp-duties here- already ftamp. by granted, which hath been, or fhall (before the fecond day of ed in purfuAuguft one thousand feven hundred and fourteen) be ftamped acts, to be

ance of former

or brought to the

with the new

ftamp-office to or marked, in purfuance of the former acts of parliament, relabe be marked ting to her Majefty's ftamp-duties, or any of them, fhall, beftamps. fore any of the matters or things (in refpect whereof any duty is hereby made payable) be written or engroffed thereupon, (fuch writing or engroffing being at any time after the said second day of August one thoufand feven hundred and fourteen, and within the faid term of two and thirty years) be brought to the headoffice for stamping or marking of vellum, parchment and paper, to be ftamped or marked with another mark or ftamp, over and befides the marks or ftamps put or to be put thereupon, in purfuance of the faid former acts of parliament, or any of them; and that all vellum, parchment and paper, which hath not been, or fhall not (before the faid fecond day of August one thousand seven hundred and fourteen) be ftamped or marked in pursuance of the faid former acts, or any of them, fhall (before any the matters or things, in refpect whereof any stampduty is payable hereby, and by the faid former, acts, or any of them, thall be thereupon written or engroffed, fuch writing or engroffing being after the faid fecond day of August one thoufand feven hundred and fourteen, and within the said term of two and thirty years) be brought to the faid head-office, and there marked or ftamped with the proper marks or stamps provided, used, or appointed, and to be provided, or appointed, in pursuance of this act, and of the faid former acts of parliament, to denote the refpective duties hereby and thereby refpecNo writing tively charged thereupon; and that if any of the faid matters before paper, and things fo to be engroffed or written, as aforefaid, fhall, ftamded, good, till sl. paid to' during the term laft mentioned, be engroffed or written, conthe Queen, and trary to the true intent and meaning hereof, upon vellum, the duty be parchment, or paper, not appearing to have been duly marked paid.

or ftamped according to this act, that then, and in every fuch cafe, there fhall be due, answered, and paid to her Majesty, her heirs and fucceffors (over and above the stamp-duties, payable hereby, and by the faid former acts, or any of them) for every fuch matter and thing refpectively, the fum of five pounds fterling; and that no fuch matter or thing fhall be available in law or equity, or to be given in evidence, or admitted in any court, unless as well the faid duty hereby charged in refpect thereof, as the faid fum of five pounds, fhall be first paid to the ufe of her Majefty, her heirs or fucceffors, and a receipt produced for the fame, under the hand of the receiver general, for the time being, of the ftamp-duties, or of his deputy or clerk, and until the vellum, parchment, and paper, upon which fuch matter or thing is fo written or engroffed, fhall be marked or ftamped, according to the tenor and true meaning hereof; and the faid receiver general, and his deputy or clerk, are hereby enjoined and required, upon payment or tender of the said duties, and of the faid fum of five pounds, and fuch other fums, as by the faid former acts are payable in that behalf, to give a receipt for fuch monies, and the other proper officers are thereupon re

quired to mark or ftamp fuch matter or thing with the proper marks and ftamps requifite in that behalf.

fworn:

XXVI. And be it further enacted by the authority aforefaid, Commiffion◄ That every commiffioner and officer, who fhall act in or about ers to be the managing or collecting the stamp-duties last mentioned, shall, before he fhall act in or about the fame, take the oath following; that is to fay,

I

A. B. do fwear, That I will faithfully execute the truft repofed Their oath, in me, purfuant to the act of parliament made in the twelfth year of the reign of her majesty Queen Anne, whereby certain additional duties are charged or made payable, in respect of the feveral matters er things engroffed or written, as therein is mentioned, without fraud or conccalment; and fhall, from time to time, true account make of my doings therein, and deliver the fame to fuch perfon or persons as ber Majefly, ber heirs and fucceffors shall appoint to receive fuch account; and shall take no fee, reward, or profit for the execution or performance of the faid truft, or the bufinefs relating thereto, from any perfon or perfons, other than fuch as fhall be allowed by her Majefty, her heirs or fucceffors, or fome other perfon or perfons by her or them to that purpofe authorized.

Which oath fhall or may be adminiftred by any two or more of the commiffioners laft mentioned, or any juftice of the peace.

6 months,

XXVII. And to prevent fuch doubts as may arife touching the al- Allowances of lowance for prefent payment of the ftamp-duties charged by this and 6 per cent. for the faid other acts; it is hereby further declared and enacted by when the duty the authority aforefaid, That there fhall be allowed and paid amounts to to every person who fhall at any one time bring to be stamped, rol. or buy of the faid commiffioners, vellum, parchment, or paper, the duties whereof, doubly or trebly charged by this and the faid other acts, thall in the whole amount to ten pounds or upwards, after the rate of fix pounds in the one hundred pounds per annum, for fix months, upon the prefent payment of the faid duties, at the head office for marking or ftamping of vellum, parchment, and paper.

force.

XXVIII. And be it further enacted by the authority afore- Powers, &c. faid, That all powers, provifions, articles, claufes, pains of 9 & 10 W.3.C. death, and other penalties and forfeitures, matters and things, 25. to be in prefcribed, appointed or contained in or by the faid act of parliament made in the said ninth year of the reign of his faid late majesty King William the Third, or in any other act of parliament relating to the duties thereby charged, or any of them, which are now in force, and not hereby altered or otherwife provided for, fhall, in the fame manner and form as they now ftand in force, with relation to the faid duties, or any of them, charged by the faid act of the faid late King William, be of full force and effect, with relation to the faid ftamp-duties hereby charged, and every of them, during all the faid term of two and thirty years, and fhall be applied, practifed, and executed, for the fecuring, raifing, levying, collecting, executing, anVOL. XIII. fwering,

H