Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/5

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48° GEORGII III. Cap.149.
1461

lating to the Duties repealed by the said Act of the Forty-fourth Year of His Majesty's Reign, shall be of full Force and Effect, with respect to the Duties hereby granted, as far as the same are or shall be applicable, in all Cases, Matters, and Things not hereby expressly provided for; and shall be observed, applied, enforced, and put in execution, for the raising, levying, collecting, and securing of the said Duties hereby granted, and otherwise relating thereto, so far as the same shall be consistent with the express Provisions of this Act, as fully and effectually to all Intents and Purposes as if the same had been herein repeated, and specially enacted, with reference to the said Duties hereby granted.

Provisions of former Acts respecting Agreements to be applied only to Agreements hereby charged with 16s.IX. And be it further enacted, That the Provisions and Regulations of former Acts relating to Agreements shall be applied only to such Agreements as are hereby charged with a Duty of Sixteen Shillings; and that the Agreements hereby charged with a Duty of One Pound and Ten Shillings shall be subject and liable to the same Provisions and Regulations as Deeds hereby charged with a like Duty;Agreements for Leases valid if stamped with Lease Duty. and that all Agreements for granting Leases or Tacks, which have been or shall be stamped with the Duty for the Time being payable in respect of such Leases or Tacks, shall be as valid as if the same had been stamped with the proper Agreement Stamp; and that all other Agreements hereby charged with a Duty of Sixteen Shillings shall be valid, if stamped with a Duty of One Pound Ten Shillings.

Any Person having been bound as a Clerk to an Attorney, &c. by Articles duly stamped,entering into new Articles for same Purpose, the latter shall be charged with 1l. 10s. only.X. And be it further enacted, That from and after the passing of this Act, where any Person shall have become bound to serve as a Clerk, in order to his Admission as an Attorney or Solicitor in any of His Majesty's Courts at Westminster, or in any of the Courts of the Great Sessions in Wales, or of the Counties Palatine of Chester, Lancaster, and Durham, or in any other Court of Record in England, by Articles of Clerkship duly stamped according to the Laws in force at the Time of the Date and Execution thereof, and shall, after the passing of this Act, in consequence of the Death of his Master, or from any other Cause, Purpose, the find it necessary or expedient to enter into new Articles of Clerkship, for a new Term of Years, for the same Purpose, such new Articles of Clerkship shall be chargeable with a Duty of One Pound and Ten Shillings, and the Counterpart or Duplicate thereof with the like Duty; any thing in this or any former Act contained to the contrary notwithstanding.

Penalty on Persons accepting or Paying Bills or Promissory Notes not duly stampedXI. And be it further enacted, That if any Person or Persons shall make, sign, or issue, or cause to be made, signed, or issued, or shall accept or pay, or cause or permit to be accepted or paid, any Bill of Exchange, Draft, or Order, or Promissory Note, for the Payment of Money, liable to any of the Duties imposed by this Act, without the same being duly stamped for denoting the Duty hereby charged thereon, he, she, or they shall for every such Offence forfeit the Sum of Fifty Pounds.

Penalty for issuing Bills or Drafts post-dated without mentioning the Place where drawn, without stamps under colour of the Exemption of Bankers Checks.XII. And for the more effectually preventing of Frauds and Evasions of the Duties now payable or hereby granted on Bills of Exchange, Drafts, or Orders for the Payment of Money, under colour of the Ex-
emption