221 (426) No. CLIII. 7&8 Geo. IV. c. 53. The Money to Receiver General of Ex cise. Purchasers of such Lands, &c. shall stand possessed thereof, discharged of a'l prior Claims thereon in Right of His Majesty. Former Regu lations which with this Act, declared to be repealed. Trade, Navigation, act matter or thing in relation to any such messuages, buildings, lands, tenements, or hereditaments, as shall by the said Commissioners be deemed beneficial for the revenue of excise, or for the better management thereof, and which might be done by any person or persons having a like interest in any such messuages, buildings, lands, tenements, or hereditaments. CXXV. And be it further enacted, That the money arising and produced by the sale or exchange of any of the said messuages, buildings, lands, tenements, or hereditaments, which under the provisions of this Act shall be paid by the respective purchaser or purchasers thereof, or the body or bodies corporate, or person or persons making such exchange, shall be paid unto the receiver-general of excise, or to such person or persons as the said Commissioners of Excise, or any two or more of them, shall direct or appoint to receive the same, in trust for His Majesty, his heirs and successors; which money shall be accounted for by the Commissioners of Excise as part of the revenue of excise; and the receipt of the said receiver-general, or of such other person or persons as aforesaid, for such money, (which receipt shall be indorsed on the conveyance or assignment of the said messuages, buildings, lands, tenements, and hereditaments,) shall be a complete discharge to the purchaser or purchasers, or body or bodies corporate, or person or persons by whom or on whose account such money shall have been paid. CXXVI. And be it further enacted, That from and immediately after the payment of such purchase money as aforesaid, and the execution of every such conveyance and assignment as aforesaid, the purchaser or purchasers, or body or bodies corporate, or person or persons making such exchange as aforesaid therein named, shall be deemed and adjudged to stand seized and possessed of the messuages buildings, lands, tenements, and hereditaments which shall be so purchased by, and conveyed assigned or made over to such purchaser or purchasers, or body or bodies corporate, or person or persons making such exchange as aforesaid respectively, freed and absolutely discharged of and from all manner of prior estates, leases, rights, titles, interests, charges, incumbrances, and demands whatsoever, which can or may be had, made, set up, in, to, out of or upon or in respect of the same messuages, buildings, lands, tenements, and hereditaments, by any person or persons whomsoever, by, from or under or in trust for His Majesty, his heirs and successors, on any account whatsoever, save and except such estates, leases, rights, titles, interests, charges, incumbrances, claims, and demands, if any, as in any such conveyance or assignment shall be specially excepted. CXXVII. And be it further enacted, That from and after the commencement of this Act, all laws, powers, authorities, rules, regulations, are inconsistent restrictions, exceptions, provisions, clauses, matters, and things, provided for or contained in any Act or Acts of Parliament in force at and immediately before the commencement of this Act, relating to the revenue of excise in any part of the United Kingdom, or to any matter or thing expressly provided for by this Act, which are repugnant to or inconsistent with the several matters, clauses, provisions, and regulations of this Act, or any of them, shall be and the same are hereby respectively repealed, and shall no longer be put in force or observed in any part of the United Kingdom; save and except so far as the same repeal or repeals any former Act or Acts, or any part or parts of any former Act or Acts of Parliament; and save and except so far as the same, or any of them, relate or relates to the recovering, suing for, mitigating, levying, or paying any duty, or any arrear thereof, charged or chargeable, or any penalty or forfeiture incurred for any offence against any Act or Acts of Parliament relating to the revenue of excise, which shall have been or shall be committed, and for the recovery of which duty or arrear thereof, penalty or forfeiture, proceeding shall have been commenced before and shall be depending at the time of the commencement of this Act; and save and except also as to any duty or arrear thereof charged or chargeable, and penalty or forfeiture which shall have been incurred, under or by virtue of any Act or Acts of Parliament relating to the revenue of excise, by this Act repealed as aforesaid, for which no proceedings for the recovery thereof shall have been commenced before, and shall be depending at the commencement of this Act. No. CLIV. 7&8 Geo.IV. c. 55. CXXVIII. Provided always, and be it enacted, That all Sub-commissioners and Commissioners of Appeal in Ireland, who at any time before the commencement of this Act shall have been appointed under the laws Sub-commisrelating to the revenue of excise in Ireland, shall respectively continue to sioners and execute and perform the several duties of their respective offices until all Commissioners proceedings which shall have been or shall be begun before and be de- of Appeal in pending at the commencement of this Act before them judicially shall be Ireland concompleted or ended; and that it shall be lawful for such several Sub- tinued to comcommissioners and Commissioners of Appeal respectively in Ireland, and plete depending Proceedings. they are hereby respectively authorized and required to continue to act in the performance of their several judicial duties pursuant to the laws in force at and immediately before the passing of this Act, for the purpose of and until all such proceedings shall be completed or ended; and that nothing in this Act shall extend or be deemed or construed to extend to repeal annul or make void any law or part of any law, or any Act or Acts of Parliament, or any part thereof, relating to such proceedings, or any of them, or any part thereof, until all such proceedings shall be completed and ended: Provided always, that all penalties and forfeitures All Duties and which shall have been or shall be incurred under or by virtue of any Act Penalties shall, or Acts of Parliament relating to the revenue of excise before the com- after the Commencement of this Act, for the recovery of which no proceedings shall mencement of have been commenced before and be depending at the commencement this Act, be reof this Act, and all penalties and forfeitures which shall be incurred under covered as dior by virtue of this Act, or any other Act or Acts of Parliament relating rec'ed by this to the revenue of excise after the commencement of this Act, shall be re- Act. covered and applied in such manner and by such form or forms and ways of proceeding as are by this Act directed and provided; any thing in any Act or Acts of Parliament to the contrary thereof notwithstanding. CXXIX. And be it further enacted, That this Act shall commence and take effect from and immediately after the fifth day of January one thousand eight hundred and twenty-eight. CXXX. And be it further enacted, That this Act or any of the provisions thereof may be amended altered or repealed by any Act or Acts to be passed in this session of Parliament. [No. CLIV. ] 7 and 8 Geo. IV. c. 55.-An Act to consolidate the Boards of Stamps in Great Britain and Ireland. -[2d July 1827.] WHEREAS by an Act passed in the fifty-sixth year of the reign of His Commencement of this Act. Act may be altered this Session. late Majesty King George the Third, intituled An Act to unite and 56 G. 3. c. 98. consolidate into One Fund all the Public Revenues of Great Britain, and Ireland, and to provide for the Application thereof to the general Service of the United Kingdom, the several funds called the consolidated fund of Great Britain, and the consolidated fund of Ireland, respectively, were consolidated, and made to constitute one general fund, called "The Consolidated Fund of the United Kingdom of Great Britain and Ireland :” And whereas, for the promoting the object of the said Act, an Act was 4 G. 4. c. 23. passed in the fourth year of His present Majesty's reign, to consolidate the several boards of customs, and also the several boards of excise, of Great Britain and Ireland: And whereas, for further promoting the object of the said first-mentioned Act, it is expedient that the several duties now under the management of the Commissioners of Stamps for Great Britain and Ireland respectively should be under the management and controul of one board of Commissioners; and that for that purpose the Commissioners of Stamps in Great Britain should be by this Act constituted Commissioners of a Board of Stamps for the management of the said duties in the whole of the United Kingdom of Great Britain and Ireland: Be it therefore enacted by the King's most excellent Majesty, by From Oct. 1827, the Powers of the Com missioners of Stamps in Ireland shall cease, Trade, Navigation, 221 (428). and the Com- Stamps in Great for the United His Majesty to appoint such Persons as he thinks fit to be Commissioners. Nothing herein to repeal or alter any Act, except as herein authorized. All Powers missioners ge nerally may be Three or more II. And be it further enacted, That it shall be lawful for His Majesty, his heirs and successors, from time to time, from and after the said fifth day of October, to appoint, under the great seal of the United Kingdom of Great Britain and Ireland, such persons as he shall think fit to be Commissioners of Stamps for the said United Kingdom; and that as well the said Commissioners to be appointed by His Majesty, his heirs and successors, as aforesaid, as the said Commissioners by this Act constituted Commissioners of stamps for the said United Kingdom, shall respectively be and remain Commissioners of stamps during His Majesty's pleasure. III. Provided always, and be it enacted, That nothing in this Act contained shall extend or be construed to extend to repeal or alter any Act or Acts, or any provision in any Act or Acts in force, relating or having reference to any duties under the management of the Commissioners of Stamps in Great Britain or Ireland respectively, at or immediately before the passing of this Act, except so far as such Act or Acts, or any provisions therein, are expressly repealed or altered by this Act. IV. And be it further enacted, That any three or more of such Comvested in Commissioners of Stamps shall constitute a Board of Commissioners of Stamps for the whole of the United Kingdom; and that such board shall have use and exercise, throughout the United Kingdom, all and every such powers and authorities as are now given to or vested in, or as might be used and exercised by the whole of such Commissioners of Stamps, or by any number of them, under or by virtue of any Act or Acts in force at or immediately before the passing of this Act, in Great Britain or Ireland respectively; and all such powers and authorities shall be and are hereby given to and vested in such board of Commissioners of Stamps for the United Kingdom for the time being, as fully and effectually, to all intents and purposes whatsoever, as if such powers and authorities, and all clauses, regulations, provisions, penalties, and forfeitures in any Actor Acts relating thereto respectively, were severally and respectively repeated and re-enacted in this Act, and made part thereof; and all rules, orders, regulations, Acts, matters and things, which shall be made directed and done by such board of Commissioners, in anywise concerning any duties or revenues under the controul and management of the Commissioners of Stamps in Great Britain or Ireland respectively, or relating to the collection or management of such duties and revenues respectively, and which by any Act or Acts, law, usage, or custom, in force at or immedi ately before the passing of this Act, are or were authorized or required to be made or done, or which might be made or done, by the Commissioners of Stamps in and for Great Britain or Ireland respectively, in relation to the said duties or revenues respectively, shall be and be deemed to be No. CLIV. 7&8 Geo.IV. c. 55.1 as good valid and effectual in the law, to all intents and purposes, as if made or done under any such Act or Acts by the Commissioners heretofore separately acting for Great Britain or Ireland respectively, or any number of them; and all persons whosoever, in any and every part of the United Kingdom, shall be subject and liable to the same pains and penalties for doing, or omitting to do, any Act matter or thing relating to or in anywise concerning any of such duties or revenues respectively, contrary to any orders or directions, rules or regulations, of such Commissioners of Stamps for the United Kingdom, as such persons respectively would have been subject and liable to for doing, or omitting to do, the same Acts and matters or things respectively, contrary to any order or direction of the Commissioners of Stamps for Great Britain or Ireland respectively, by virtue of any Act or Acts in force at or immediately before the passing of this Act: Provided always, that in all cases where by Powers vested any Act or Acts in force in Great Britain and Ireland at or immediately in any stated before the passing of this Act, any Act matter or thing is expressly autho- Number of rized or required to be done by any particular or described number of Commissioners Commissioners of Stamps less than three, all such Acts matters and may be exerthings being done by such lesser number of Commissioners shall be good cised by such Number. valid and effectual, to all intents and purposes: Provided also, that all All Orders, &c., orders, directions, rules, and regulations in force at the time of the pas- in force at the sing of this Act, which are not altered or varied by this Act, or contrary passing of this to any of the provisions thereof, shall remain in full force and effect until Act to remain the same shall be abrogated, annulled, altered, or varied by the Commis- in force. sioners of Stamps for the United Kingdom under this Act. V. And, for facilitating the execution of the powers hereby vested in the said Commissioners, be it further enacted, That it shall and may be lawful for the said Commissioners of Stamps for the United Kingdom, under the authority in writing of the Lord High Treasurer or the Commissioners of the Treasury of the United Kingdom of Great Britain and Ireland, or any three of them, and subject to such rules regulations and provisions as the said Lord High Treasurer or the Commissioners of the Treasury shall from time to time direct, to delegate to any officer or officers or other person or persons in Ireland, by any writing under their hands, all or any of the powers and authorities hereby vested in the said Commissioners of Stamps for the United Kingdom, for the collection and controul of the said revenue in Ireland, or in anywise relating thereto, and to authorize direct and empower every such officer or person to do and execute all and whatever they the said Commissioners, or any of them, might themselves do and execute in pursuance of this Act; and all matters and things whatever which shall be done by any such officer or person, in pursuance of such deleoration or direction, shall be as effectual to all intents as if the same had been done by the said Commissioners of Stamps for the United Kingdom. VI. And be it further enacted, That if, in any court whatever, upon any indictment, information, trial, proceeding, or occasion whatever, and whoever shall be parties therein, any question shall arise concerning any Commissioner of Stamps, or concerning any officer or person acting or employed under the authority of any Act relating to the duties under the management of the Commissioners of Stamps, or by or under the authority or orders of such Commissioners, or concerning the right or title of any such Commissioner officer or person respectively, to hold, exercise, enjoy, execute, or perform any such office duty or employment, then and in every such case it shall be sufficient to prove that any such Commissioner or officer or person respectively was reputed to be, and did act as, and did in fact execute the office or employment of such Commissioner officer or person respectively, at the respective time or times when the matters in controversy shall happen to have been done or committed, or omitted or neglected to have been done or performed; and in every such case such proof shall be deemed and taken to be good and legal evidence, without producing or proving the particular patent, appointment, commission, deputation, authority, or order whereby any such Commissioner officer or other person was constituted appointed or employed, and without any Commissioners may direct their Powers to be executed by Deputy in Ire land. Proof that Commissioners or Officers did act as such shall be sufficient, without producing Commission or Authority. No. CLIV. 7&8 Geo.IV. c. 55. Averinent of certain Proceedings relating to Stamps shall be sufficiem Evidence of the Fact that such Proceed evidence being given that such Commissioner officer or other person had performed or obtained the several requisites or authorities, or any of them, prescribed by law, for the enabling or authorizing such Commissioner officer or other person respectively, to execute such office duty or employment respectively, unless by other evidence the contrary be made to appear; any law custom or usage to the contrary thereof in anywise notwithstanding. in VII. And be it further enacted, That whenever, in any proceeding by action of debt, bill, plaint, or information in any of His Majesty's superior Courts of Record in any part of the United Kingdom, or by civil bill in any court of any recorder chairman or assistant barrister in Ireland, or by information or complaint before any Justice or Justices of the Peace any part of the United Kingdom, for the recovery of any stamp duty or duties, or part of any stamp duty or duties, remaining due and unpaid, ings were taken. or for the recovery of any fine penalty or forfeiture incurred under or by virtue of any Act or Acts in force relating to any duties under the management of the Commissioners of Stamps, any statement allegation or averment shall be made, that any Act matter or thing had been or was done, or that any proceeding had been or was taken, or that any licence, warrant, instrument, or authority was granted or signed, or that any notice was signed by the Commissioners of Stamps, or by any subordinate officer of stanips, or by any person or persons, under and in pursuance of any Act or Acts in anywise relating to any duties under the management of the Commissioners of Stamps, or that any Act matter or thing had been or was done, or that any proceeding whatsoever had been or was taken, by any such subordinate officer of stamps, or by any other person or persons, under and in obedience to the orders and directions of the Commissioners of Stamps, or that any preceeding for the recovery of any penalty or forfeiture was commenced, prosecuted, entered, or filed by or by the order of any officer or person thereto authorized by law, every and any such statement allegation or averment shall be and shall be deemed and taken to be sufficient evidence of any and every fact so stated alledged and averred, without any other or further evidence of any such fact, unless by other evidence the contrary shall be made to appear; any law custom or usage to the contrary thereof in anywise notwithstanding. All Commissions, Deputations Appointments and Securities, to remain in force. VIII. And be it further enacted, That all commissions deputations and appointments granted to any officers of the Commissioners of Stamps in Great Britain or Ireland respectively, at any time before the passing of this Act, and in force at the time of the passing of this Act, shall remain in full force and effect until the same shall be revoked or recalled; and all such officers respectively shall continue to hold such respective commissions deputations and appointments; and all such commissions deputations and appointments shall be deemed construed and taken to be good valid and effectual, and as if the persons holding the same bad been appointed by the said Commissioners of Stamps for the United Kingdom; and the persons holding the same shall have full power and authority to execute the duties of their respective offices and appointments, and to enforce all laws, regulations, penalties, and forfeitures relating to the duties and revenues for which they shall have been appointed, as fully and effectually, to all intents and purposes, as if they had been appointed by the said Commissioners of Stamps for the United Kingdom; and all bonds and securities to His Majesty, his heirs and successors, or to the Commissioners of Stamps in Great Britain or Ireland respectively, or any officer or person in their employ, which shall have been given by any officer of stamps, or by any other person or persons, and their sureties respectively, for the securing the payment of any duties under the management of the Commissioners of Stamps in Great Britain or Ireland respec tively, or for the due accounting for such duties, or for the good conduct of any such officer or person, or for any other purpose whatever, relating to the said duties or any of them, shall remain in full force and effect until the conditions of such bonds or securities shall have been duly performed and fulfilled, as if the same had been given to the said Commissioners of |