Postmaster dy sor may conti nue the business If any post-master shall die, it shall be lawful for his execu ing, his succes- tors, administrators, or other persons succeeding to such inn, to let horses to hire in manner aforesaid, until such person shall for thirty days. procure such licence, and give such security as before directed, without being liable to the penalty inflicted on the persons let ting horses to hire without being licenced, provided such licence be taken out within thirty days after the death of such postmaster; and such person shall be subject to the same rules as such postmaster was subject. s. 43. Accounts of postmasters to be verified by oath. Every postmaster shall, at delivering their accounts to the commissioners, or person appointed to receive the same, at the head office, or to the collector authorised to receive the same, and the money due thereon, make cath, or, being a quaker, make and subscribe a solemn affirmation before such commis. sioners, or other person appointed, or collector, to the truth of the accounts then delivered. And if any person taking the said oath or affirmation, shall there mentioned shall not exempt the person from paying the duty. Bur the person in this case going on his business to a market town and back again, cannot possibly be said to be travelling post, either within the spirit or words of this act of parliament, which was evidently not intended to extend to every hiring of a horse; and unless it did, this case is not within it. --Ashhurst J. This cannot be a hiring to travel post within the spirit or letter of this act of parliament; one neighbour lets his horse to another to go from Totness to Ashburton and back again, which cannot be said to be travelling post within the po pular sense of the words, and such was the meaning of the legislature.-Grose J. If the legislature had intended that every person, who lets horses to hire for any purpose, should take out a licence; the words TRAVELLING POST need not to have been inserted in the act of parliament. Order of sessions confirmed. 3 Term Rep. 69. But it has been determined, that a person who lets an horse to hire to carry a private express, forwarded by a deputy postmaster, is a person liable to take out a licence under the above statute. K. v. Webber, Hil. 29 Geo. 3. 3 Term Rep. 72. However, if it be a public express on the service of government, it is otherwise; for the statute enacts, that the duty shall be demanded and received of and from the person or persons hiring; and postmasters forwarding an express for the use of goverrment, in consequence of an official duty incumbent on them, cannot be said to be persons hiring horses within the meaning of the act; and although there is no special exemption of the king in this act of parliament, yet he is exempted by virtue of his prerogative, in the same manner as he is virtually exempted from the 43 Eliz. and every other act imposing a duty or tax on the subjects. K. v. Cook, Hil. 30 Geo. 3. 3 Term Rep. 522. + As to the poor's rate. thereby commit wilful perjury, he shall be subject to such pains as persons convicted of wilful and corrupt perjury are; and if any postmaster shall refuse to take the oath or affirma tion, the collector may refuse to receive the money due on such accounts; and such postmaster shall be liable to the penalty of twenty pounds, as if he had not delivered in the accounts, and paid the money due thercon. 8. 41. The receiver general, and the other collectors appointed to Postmasters to receive the duties, shall make an allowance to the persons li- be allowed 3d. in the pound. censed to let horses to hire, for all monies by them paid on account of the duties; and they may deduct, for their own use, three-pence in the pound, out of the monies by them accounted for and paid to such receiver general, or collector. s. 54. If any person shall falsely make, forge, or counterfeit, any Penalty on ticket, note, or certificate directed to be used, or cause the forging tickets, same to be done, or wilfully aid therein, or shall utter the same as true, with an intent to defraud his majesty of the duties, he shall forfeit 50l. s. 55. For the recovery of the penalties, see the sections 56, 57, Recovery of 58, 59, 60, 61, 62, and 63, under article STAGE-COACHES. penalties. And it shall be lawful for the commissioners of the treasury, Farming of the either by themselves, or the commissioners of stamps, to let to duties. farm the duties of 1d. per mile, and 1s. 9d. per horse, to such persons as shall be willing to farm the same. 27 Geo. 3, c. 26, s. 1, and until 1st Feb. 1809, 45 Geo, 3, c. 56. And the commissioners of the treasury, or the commissioners of stamps, upon any contract being entered into, shall deliver to the person farming such duties, authority, under the hands and seals of three of them, appointing such persons to be the collectors of the duties let to them, and authorising such persons farming the duties, to take securities by bonds from the persons licensed, in the name of his majesty, and to execute all powers, touching the collecting, managing, or accounting for the said duties farmed to them, within their district, as fully as the collectors, appointed by the commissioners, are impowered to do. 27 Geo. 3, c. 26, s. 8. And it shall be lawful for the person farming the duties, with the consent of the commissioners of stamps, to vary the mode of keeping the weekly account, directed to be kept by the persons who let out horses to hire for travelling post, or by time; and they may, by any indorsement, or on the face of the tickets or certificates, add the name or number of the district which they farm; and any person. forging the said tickets, or aiding therein, or uttering as true any false ticket, note, or certificate, with an intent to defraud the farmers, shall forfeit 50l. to be recovered and applied as other penalties are by the stat. 25 Geo. 3.. c. 51. directed to be recovered and applied. s. 9. Also all powers, forfeitures, and directions, prescribed by the former act, with relation to the duties, or to the persons appointed to collect the same, shall be in force, and carried into execution by the persons farming the same. 3. 10. Presentation. And all securities, bonds, or obligations, taken by the persons farming the duties from such licensed persons shall be taken in the name of his majesty, and shall be prosecuted in his name, with the consent of the attorney-general; and all actions, or informations, 'prosecuted for any penalty forfeited by this or the said act, shall be prosecuted in the name of his majesty, or in the name of the attorney-general, or by any person who shall prosecute in the manner in the said act directed: and all suits prosecuted in the name of any farmer, shall be deemed to be po. pular actions. s. 11. Also it shall be lawful for any person farming the duties to use the like remedies for the recovery thereof, against the persons appointed to receive the same, by extent or otherwise, as may now be used for any duties payable directly to the king. s. 12. And the duties shall belong, and the tickets issued thereupon shall be returned and accounted for to the farmers; and the gate-keepers at whose gates such tickets shall be delivered, shall return the same to the farmer, at the time, and in the manner directed as to the collectors by the said act. s. 13. Also every licensed person residing in London or Westminster, or within five miles of the head office for stamps, or with in the bills of mortality, shall bring in and deliver to the farmer the accounts directed by the said act to be delivered, and shall pay at such place in London or Westminster, and at such times, as shall be appointed by public notice in the London Gazette, by order of the commissioners of stamps, the money due on such accounts; and every licensed person, not residing within five miles of the head office, nor within the bills of mortality, shall, at the times, and at the places mentioned at the foot of the licence, and afterwards at the foot of every receipt given by the collector, attend, and there deliver in and pass his accounts, and pay the duty received by him, to the person so appointed collector thereof, under the penalty in the said act directed: but no such licensed person shall be compelled to travel, for the payment of the duties, farther than to the market town near, est to his habitation. s. 14. STAL G 1 No person farming the duties, shall, by such appointment, be disqualified from voting at any election of members to serve in parliament. s. 15. And no contract for letting the duties to farm shall be made with any person licensed to let horses for travelling post, nor to any one for his use, or so as that he shall have any interest therein, but the same (if made) shall be utterly void; and if such contract shall be assigned to any person as aforesaid, or to any other person for his use, so that he shall have any interest therein, or benefit therefrom, such assigniment shall also be ut erly void. s. 16. Præcipe. See Warrant of Attorney. Presentation or donation of or to any benefice, dig- 44 Geo. 3. c. 98. the yearly value of 101, or above in the king's books Presentation of or to any other benefice, dignity, or spiritual or ecclesiastical promotion whatever under 20 0 0 the yearly value of ten pounds in the king's books 10 0 0 Probate. See Administration. Proctor. See Admission, and Certificate. Procuration Promissory Note. See Bills of Exchange. Protest Quack Medicines. See Medicines. Receipts. Any receipt, discharge,or acquittance, given for or upon the payment of money amounting to two pounds and not amounting to ten pounds amounting to ten pounds and not amount ing to twenty pounds amounting to fifty pounds amounting to fifty pounds and not amounting to one hundred pounds amounting to one hundred pounds and not amounting to two hundred pounds amounting to two hundred pounds and nof amounting to five hundred pounds amounting to five hundred pounds and upwards * pulb And stationers in consideration of their making no charge Allowance for beyond the stamps, shall where they purchase stamps for re- prompt pay. Sceipts to the amount of 401. at one time, be allowed 77. 108, ment. per cent. over and above the usual allowance of 14. 10s. for every 304. on stamps in general. 44 Geo. 3. c. 98. Sched. C. But nothing herein shall extend to any receipt given by the Exceptions. treasurer of the navy, for money received by him for the ser vice of the navy.4990 Or to the receipt of any agent for money impressed to him on account of the pay of the army or ordnance. **Or to any receipt by any officer, seaman, or soldier, or their representatives, for wages, pay, or pension, due from the navy, army, or ordnance.s rotul 6 Nor to any receipt to be given for the consideration of the purchase of any share in any public stock or fund; or in the stocks of the Bank, East India, or South Sea companies, or for the dividends thereof. Nor to any receipt given for money deposited in the banks of England or Scotland, or in the house of any banker; nor *Or any receipt whatever expressed to be in full. See sec. 6. of 95 Gee. 3. c. 55. infra. The full sum and ali ac knowledg to any receipt on the back of any bill of exchange, promissory or other note. Nor to any release by deed. Nor shall it extend to any receipt to be given upon any bill or note of the bank of England. Or to any letter acknowledging the receipt of any bills, notes, or securities for money. Or to any receipt for the consideration money indorsed on or in any deed, bond, mortgage, or instrument. Nor to any receipt for drawbacks or bounties; nor to any certificates of over entry of customs. Nor to any receipt indorsed on any order, bill, or certificate made or drawn by commissioners of the navy, or commissioned officers, masters, and surgeons in the navy for wages or pay. Nor any receipt indorsed on any bill drawn in pursuance of any act by the commissioners of the navy, sick and hurt or transport office, upon and payable by the treasurer of the navy. The full sum for which any receipt shall be given, and the to be expressed true date, shall be bona fide inserted therein; and all notes, in receipts; 'memorandums, or writings whatever, given to any person upon the payment of money amounting to forty shillings or ments in writ-upwards, whereby any sum shall be acknowledged to have been paid, settled, received, accounted for, balanced, dis 'charged, released, or in any manner satisfied, or which shall in any manner signify such acknowledgment, and whether the same shall or shall not be signed by the person by or on 'whose behalf the same shall be given,' shall be taken to be receipts, and liable to the duties. 35 Geo. 3. c. 55. s. 5. ing deemed receipts. Duty to be paid by the person receiv ing the money, Not to be evidence unless stamped, Receipts, &c. full, hable to duty of 5s. The said duty shall be payable by every person required to give such receipt; and the person from whom any money shall be due may provide the stamp and require the person entitled to such money or any agent to whom the same shall be paid a receipt for such money, and also the amount of the duty; and if any person to whom such money shall have been paid, shall refuse to give such receipt upon demand or pay the amount thereof, he shall forfeit 10l. 43 Geo. 3. c. 126. s. 4 & 5. And no receipt shall be good, useful, or available in law or equity unless stamped with a stamp to denote the rate of duty, or some higher rate of duty in this act contained. s. 6. Also every receipt, discharge, or acquittance, note, memo randum, or writing whatever, given to any person, upon the payment of money, which shall express, or in any manner sig nity any general acknowledgment of any debt, claim, account, or demand, being paid, settled, received, accounted for, baJanced, discharged, released, or, satisfied, or whereby any sum therein mentioned shall be acknowledged to be in full, or in discharge or satisfaction of all or any such debts, claims, ac counts, or demands, or intended so to be, and whether the same shall be signed by the person by or on whose behalf the same shall be given, shall be deemed to be a receipt for the sum |