IV. Of the ftamp duty.

656. By the feveral stamp acts, the indenture by which A stamp of fix apprentices are bound (except the indenture of parifh fhillings fhall be apprentices), fhall be on a fix fhilling ftamp, and the paid on every fame fhall not be given in evidence in any court till it prenticeship, be ftamped, and the duties paid.

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indenture of ap

except it be of

parish apprentices. 1. Burn. 60.

657. And by 8. Ann. c. 9. f. 32. "There fhall be, From 1ft May, throughout the kingdom of Great Britain, raifed, 1710, 6d. in "collected and paid to her majefty, her heirs and fuc- the pound for "ceffors, the further rates, duties, and fums of money or under, and every fum of 50l. following, that is to fay: The duty, rate, or fum of 15. in the pound fixpence for every twenty fhillings, of every fum of for every fum of fifty pounds or under; and the duty, rate, or fum of above 5ol. to be paid for every one fhilling for every twenty fhillings, of all and every clerk or appren"fum and fums amounting to more than fifty pounds, tice put out for "which fhall be given, paid, contracted or agreed for, five years; to be "with or in relation to every clerk, apprentice, or fer- paid by the "vant, which fhall be, within the kingdom of Great matter. "Britain, put or placed to or with any mafter or mistress "to learn any profeffion, trade, or employment, and proportionally for greater or leffer fums; which faid "duties, rates, and fums, thall be paid by the faid mas"ters or mistreffes refpectively."

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commiffioners

658. By 8. Ann. c. 9. f. 33. "And for the better and This duty to be more effectual levying, collecting, and paying unto under the ma"her majefty, her heirs and fucceffors, the faid duties nagement of the "after the rates of fix-pence and one thilling for every of the STAMP "fuch refpective fum of twenty fhillings as aforefaid. DUTILS. "the fame fhall be under the government, care, and

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management of the commiffioners for the time being

appointed to manage her majefty's duties on ftamped

vellum, parchment, and paper; and the fame com"mitioners fhall employ and appoint fuch inferior offi"cers as fhall be neceffary for managing and collecting "the duties laft mentioned, and hereby granted, and for "keeping accounts thereof, and for ftamping all fuch "indentures and other writings, which are hereby re"quired to be ftamped, as herein-after is mentioned, "and otherwife to act in and relating to the fame duties, "as her majefty's fervice in this behalf fhall require; "and to caufe fuch fum and fums of money to be expended and paid, from time to time, out of the duties

་་

Hh 4

"laft

The full fum

the indenture,

&c. on forfeiture of double the fum.

"laft mentioned, and hereby granted, for falaries, and "other incident charges, as ihall be neceffary in and for "the receiving, collecting, levying, or managing the "fame duties during the faid term; any thing in this "act contained to the contrary notwithstanding."

659. By 8. Ann. c. 9. f. 35. " The full fum or fums given with an "of money received, or in any wife directly or inapprentice, &c. "directly given, paid, agreed, or contracted for, during to be inferted in the term aforefaid, with or in relat on to every "fuch clerk, apprentice, and fervant, as aforefaid, thall "be truly inferted and written in words at length, in "fome indenture or other writing, which fhall contain "the covenants, articles, contracts, or agreements, relating to the fervice of fuch clerk, apprentice, or fervant, as aforefaid, and fhall bear date upon the day of the figning, fealing, or other execution of the "fame; upon pain, that every mafter or mistress, to "or with whom, or to whofe ufe, any fum of money "whatfoever fhall be given, paid, fccured, or contracted, "for or in refpect of any fuch clerk, apprentice, or fer"vant, as aforefaid, which fhall not be truly and fully "fo inferted and fpecified in fome fuch indenture, or "other writing, fhall, for every fuch offence, forfeit "double the fum fo given, paid, fecured, or contracted "for; the one moiety of which forfeitures fhall be to her majefty, her heirs or fucceffors, and the other moiety, with full cofts, to any perfon or perfons who "fhall inform and fue for the fame, by action of debt,

Two new Atamps to be provided, &c.

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bill, plaint, or information, in any court of record "at Wejiminfler, or in the exchequer of Scotland, at "any time after the executing, making, or figning any "fuch indenture or writing, or making any fuch con"tract or agreement, and within one year after the time "limited or appointed for the fervice of any fuch clerk, apprentice, or fervant, to or with fuch mafter or mif"trefs, fhall be expired."

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660. By 8. Ann. c. 9. f. 36. "The faid commiffioners "for managing the faid duties on ftamped vellum, parch"ment, and paper, thall provide two new ftamps to "be ufed in purfuance of this act, (over and befides "the flaps heretofore requifite, for or in refpect of

fuch indenture, or other writing, by virtue of the ftatutes in that cafe made) the one of which new "famps fhall denote the faid duty of fix-pence in the "Found, and the other of the faid new ftamps fhall de

"note

"note the faid duty of one thilling in the pound; and "all fuch indentures, or other writings, containing "the fums truly given, paid, agreed, or contracted for, "as aforefaid, which fhall be entered into, executed, "or figned, within the cities of London or Wejiminfier, "or within the limits of the bills of mortality, thall be

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brought to the head-office for stamping or marking of "vellum, parchment, and paper, and the duties hereby "charged and payable for the fums therein to be infert"ed, as aforefaid, fhall be paid to the receiver-general for "the time being, of the faid duties on ftamped vellum, "parchment, and paper; and upon fuch payment there"of, the fame fhall be ftamped with one of the faid new "ftamps, as the cafe fhall require, within one month "after the refpective dates thereof."

head-office, &c. in two months after date;

661. By 8. Ann. c. 9. f. 37. "And all the faid in- Indentures to be "dentures, and other writings, which fhall or ought brought to the "to contain the whole fum truly given, paid, agreed, "or contracted for, as aforefaid, which thall be entered "into, executed, or figned, in any part of Great Britain << (not being within the limits of the faid weekly bills "of mortality) fhall (at the option of the party con"cerned) be brought or fent, either to the head-office "within the limits of the faid weekly bills, or elfe to "fome of the collectors appointed or to be appointed "for her majefty's duties upon ftamped vellum, parch"ment, and paper, who fhall refide without the limits "of the faid weekly bills, in England, Wales, or the "town of Berwick upon Tweed, or to fome of the of"ficers to be appointed for the duties by this act (c granted in Scotland, within two months after the date, execution, or figning of every fuch indenture, or "writing refpectively: and upon producing of every "fuch indenture or writing, cither at the faid head-of"fice, or to fuch collector or other officer, as aforefaid, "her majefty's duties hereby granted fhall be paid, either "to the faid receiver-general at the faid head-office, or

64

to fuch collector or other officer, as aforefaid: and in "cafe the faid payment fhall be made to the immediate "hands of the receiver-general in the faid head-office, "for her majefty's ufe, then the indenture or writing, "for which fuch payment fhall be made, fhall be forth" with ftamped with one of the faid new ftamps, as the "cafe fhall require: and in cafe fuch payment fhall be "made to the hands of fuch collector, or other officer, "without the limits of the faid weekly bills, the fame

"collector

and there the

duty to be paid,

and indenture ftamped &c.or the collector to indorse a receipt, &c.

Within what

"collector or other officer, is hereby required to indorfe on fuch indenture, or other writing, a receipt for the monies fo paid, in words at length, bearing date the "day on which fuch payment fhall be made, and to "fubfcribe his name thereto (to the intent that he may "thereby be charged with every fum fo paid to him), "and forthwith deliver back the faid indenture or wri"ting fo indorfed to the bringer thereof."

662. And by 8. Ann. c. 9. f. 38. "Every fuch indentime indentures "ture, or writing fo indoried (in cafe the fame be entered be fampt. into, executed, or figned within the fpace of fifty miles, "to be computed from the limits of the faid weekly bills "of mortality) fhall, within three months after the date "or making thereof, and if the fame be entered into, "executed or figned in any part of Great Britain at a greater diftance from the limits aforefaid, fhall, within "fix months after the date or making thereof, be brought or fent to the faid head-office, where the fame (being produced with the faid receipt indorfed) fhall "be immediately ftamped with one of the faid new "ftamps, as the cafe thall require, by the officer appointed, or to be appointed for that purpose."

Videpoft.p.477, noit (a).

Indentures, in

which the full

fum received,

is not charged,

vani, incapaeitated.

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663. By 8. Ann. c. 9. f. 39. All fuch indentures or writings, as aforefaid, wherein fhall not be truly "inferted and written the full fum and fums of mo&t. void; and "ney received, or in any wife directly or indirectly fuch clerk, ap. 66 given, paid, fecured, or contracted for, with or in prentice, or for relation to fuch clerk, apprentice, or fervant, as afore"faid, or whereupon the duties payable by this act fhall "not be duly paid, or lawfully tendered, or which fhall "not be flamped, or lawfully tendered to be stamped, ac"cording to the tenor and true meaning of this act, "within the refpective times herein for that purpose fe"verally and refpectively limited, fhall be void, and not "available in any court or place, or to any purpofe "whatsoever; and the clerk, apprentice, or fervant, "whom the fame fhall concern or relate to, fhall in "fuch cafe be utterly incapable of being free of any city, "town, corporation, or company, and of following or "exercifing the intended profeflion, trade, or employ"ment; any charter, law, or custom to the contrary not"withflanding.'

Parishes or pub

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664. By 8. Ann. c. 39. f. 40. "Provided always, lic charities not That nothing in this act contained thall be conftrued

charged.

to

to extend to charge any master or mistress with the "payment of any of the faid duties, in refpect of any money by him or her received with any apprentice or "fervant who fhall be put or placed out at the common "or public charge of any pariin or township, or by or "out of any public charity, or to require the ftamping "with any fuch new ftamp, as aforefaid, of any indenture, articles, covenant, agreement, or contract rela"ting to fuch apprentice or fervant as laft mentioned; any thing herein contained to the contrary notwithftanding.'

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66

oath made, that

665. But by 8. Ann. c. 9. f. 43. "It is further enacted, No indenture to "That no indenture or writing required by this act be admitted in s to be ftamped, as aforefaid, thall be given or ad- evidence, unless mitted in evidence in any fuit to be brought by the fums were "any of the parties thereunto, unlefs fuch party, on really paid, &c. "whofe behalf the fame fhall be given or admitted "in evidence, do first make oath, That to the best "of his or her knowledge, the fum or fums therein "for that purpose inferted or mentioned was or were really and truly all that was directly or indirectly given, paid, fecured, or contracted for, on behalf or "in refpect of fuch clerk, apprentice, or fervant, to or "for the benefit of the mafter or mistress to or with "whom fuch clerk, apprentice, or fervant, was put or "placed."

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mafter, not be

666. And by 8, Ann. c. 9. f. 45. "It is further de- Where any "clared and enacted, that where any thing or things, thing fhall be not being lawful money of Great Britain, fhall, di- given to any rectly or indirectly, be given, affigned, conveyed, ing money, the "delivered, contracted for, or fecured, to or for the duties must be "ufe or benefit of any mafter or miftrefs, with or in paid for to the refpect of any fuch clerk, apprentice, or fervant, for full value of "whom a duty is chargeable by this act; the duties fuch thing. hereby granted and laft mentioned fhall be answered "and paid, for the full value or values of fuch thing or things, and the fame duties for the faid values fhall be "fecured and anfwered in the fame manner and form, and under the like pains, penalties, forfeitures, and incapacities, as are before in this act provided for fe"curing the faid rates upon monies given or paid, or "agreed to be given or paid, with fuch clerks, apprentices, or fervants, as aforefaid."

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667. By