of five hundred pounds and upwards, and liable to the stamp duty imposed thereon; and no receipt shall be pleaded or given in evidence, or admitted in any court, to be available in law or equity, for any other sum than the sum therein expressed, unless the same shall be stamped with the stamp of 5s. 43 Geo. 3. c. 26. s. 3. & 44 Geo. 3. c. 98. s. 6. deemed receipts. And every note, memorandum, or writing whatever, given Memorandums to any person upon the payment of money, which shall con- though not in or express, or in any manner siguify, any acknowledg- signed to be ment of any part of any debt, claim, account, or demand, ting paid, settled, received, accounted for, balanced, disharged, released, or satisfied, whether the same shall be signed person by or on whose behalf the same shall be given, hall be deemed to be a receipt, and liable to a stamp duty in spect of the sum actually paid. 35 Geo. 3. c. 55. s. 7. the And every person who shall write or sign, or cause to be Penalty on ritten or signed, any receipt, discharge, or acquittance, liable signing receipts undaty, without the same being first duly stamped, or upon stamped. hch there shall be a stamp of lower denomination charged in spect thereof, shall forfeit TOI. in case the sum paid shall not ount to 100%.; and 201. in case such sum shall amount to or upwards. s. 8. And every person who shall give any receipt, discharge, or Penalty on nittance, or any note, memorandum, or writing, acknow- persons giving receipts for ging the payment of money, in which a less sum shall be ex- less than actu sed than the sum actually paid, or who shall separate the ally paid, n paid into divers sums with intent to evade the duties, or all, with the like intent, write off any part of any debt, claim.. demand, or who shall be guilty of or concerned in any fraueat contrivance whatever, with intent to defraud his majesty any of the duties, shall forfeit 501. s. 9. pou. All paper liable to duty, shall, before any of the things Paper to be rged shall be written thereupon, be duly stamped; and no stainped beeipt, discharge, acquittance, note, or memorandum, or writ- fore written aforesaid, liable to the duties, shall be pleaded or given in dence, or admitted in any court to be available in law or ty, unless the same shall be duly stamped; and it shall not awful for the commissioners, or officers, to stamp any such engrossed, written, or printed on, under any pretence what except as herein is otherwise provided. s. 10. That is to say, if any receipt written on vellum, parchment, Unstamped repaper, not stamped, shall be brought to the commissioners, ceipts may be Pair officers, to be stamped within fourteen days after such re- stamped with¿t skali be given, or bear date, the same may be stamped, on prescribed, rent of 51. over and above the duty payable for the same; upon payment If any such receipt shall be brought to be stamped, after the of penalties. fration of such fourteen days, and within one calendar month same may be stamped on payment of 101. over and above Juty payable for the same; and the officers are, upon such pt being brought to them within the times before limited, in the times Justice may determine of fences. Persons ag- Witnesses not and upon payment of the duty and sums aforesaid, but not other. wise, to stamp such receipt with the proper stamp. 35 Geo. 3. c. 55. s. 11. 44 Geo. 3. c. 98. s. 24. It shall be lawful for any justice, residing near the place where the offence shall be committed, to hear and determine any offence against this act, which subjects the offender to any pecuniary penalty; which justice is, upon information or complaint, within three calendar months, to summon the party ac cused, and also the witnesses on either side, and to examine into the matter of fact; and upon due proof thereof, either by confession or the oath of one witness, to give judgment or sen. tence for the penalty, to be divided, one moiety to his majes ty, and the other to the informer; and to issue out his warrant for the levying of the said penalty on the goods of the offender, and to cause sale to be made thereof in case they shall not be redeemed within six days, rendering to the party the overplas (if any); and where goods cannot be found sufficient to answer the penalty, to commit such offender to prison for three calen dar months, unless such penalty be sooner paid. 35 Geo. J. c. 55. s. 13. But it shall be lawful for the said justice, where he shall see cause, to mitigate any such penalties (reasonable costs of the officers and informers, as well in making the discovery as in prosecuting the same, being always allowed over and above such mitigation), and so as such mitigation do not reduce the penalties to less than a moiety of the penalties incerred over and above the said costs. s. 14. Also, any person aggrieved by the judgment of such justice, may, upon giving security to the amount of the penalty, toge ther with such costs as shall be awarded in case such judgment shall be affirmed, appeal to the next general or quarter sessions, which shall happen after fourteen days next after such convic tion, and of which appeal reasonable notice shall be given; and the sessions are empowered to summon and examine witnesses upon oath, and finally to hear and determine the same; and in case the judgment of such justice shall be affirmed, the justices may award the person appealing to pay such costs as to them shall seem meet. s. 13. If any person, summoned as a witness, shall neglect or refuse attending, &c. to appear (a reasonable excuse for such neglect or refusal to to forfeit 40s. be allowed of by such justice), or appearing shall refuse to be examined and give evidence, every such person shall forfeit 40s. to be levied as other penalties. s. 15. Prosecutions But it shall not be lawful for any person to prosecute either only to be in within the three mouths or at any time afterwards in any of his majesty's courts or before any justice of peace, for the recovery of any penalty, except in the name of the attorney general, or in the name of the solicitor, or some officer of the stamp duties. 44 Geo. 3. c. 98. s. 10. The name of the attorney general or some Stamp officer. All penaltics to go to the cruwz And all penalties shall go to his majesty; but the commis sioners in every case in which any part of the penalty is given to the informer are to give such part thereof, as they shall deem expedient to any person who may inform. s. 27. The commissioners of the stamp duties may authorise unstamped books to be used in any public office, or the office of any corporation or company, having been first shewn to, and signed by the commissioners, or some officer by them appointed, and so as the persons having the custody of such books, do as often as required, permit the same to be inspected by the commissioners or any officers by them appointed, and also pay the duties for all receipts therein written. 31 Geo. 3. c. 25. s. 22. Receipts for Legacies, See Legacy. 44 Geo. 3. c. 98. Recognizance whether entered of record in any court or office or not (except recognizances before justices of the peace) Record of Nisi prius Recovery. See Exemplification. Release. See Deeds. 100 0 10 0 Register or entry of any degree taken in either of the Relaxation of any attachment out of the admiralty or Rules made in any of the courts of law or equity at Sentence in any ecclesiastical court in the admiralty or the cinque ports Sign Manual. Any beneficial warrant or order under the sign manual for the navy, army, and ord Specification of letters patent other than as above for any discovery or invention 3 0 0 1 10 0 Rules or orders. 0 2 6 0 5 O Sentence. 1 10 By 25 Geo. 3. c. 51, every person who shall keep any coach, Stage.coaches, berlin, landau, chariot, calash, chaise-marine, chaise, diligence, or other carriage with four wheels, or any calash, chaise, chair or other carriage, with two wheels, to be employed as public stage coaches or carriages, for conveying passengers for hire to and from different places, shall annually take out A LICENCE, for that purpose to be granted by two commissioners of the stamp duties, or some person authorized by them, and renewed annually ten days before the expiration thereof. s. 7. And there shall be paid by 44 Geo. 3. c. 98, Sched. A. For every LICENCE, to be taken out by such persons as aforesaid, for each such carriage which shall be kept for carrying at one time not more than four inside passsengers (children in the lap excepted) year-ly. kept for carrying more than four, but not more than six kept for carrying more than six but not more than eight 44 Geo. 3. c. 98. Carriage kept for carrying more than eight, but not more than ten 0 S 0 090 kept for carrying more than ten, And no person so licenced, shall, by virtue of one li cence, keep more than one carriage for the purposes aforesaid. 25 Geo. 3. c. 51. s. 47. And every such person so licensed shall paint on some conspi. cuous part of such carriage in legible characters of at least two inches in length, and in a different colour from the ground on which the same are, the words painted licensed to carry not exceeding 4, 6, 8, 10, or more passengers, as the licence shall express; and if any person shall make use of any such carriage without having the said words, or shall at any time carry more inside passengers (children in the lap excepted) than specified, he shall forfeit 201. 44 Geo. 3. c. 98. s. 13. And by 44 Geo. 3. c. 98, there shall be paid the following duties: For every carriage as aforesaid, licensed for carrying not more than four inside passengers (chil. dren in lap excepted) for every mile any such carriage shall travel* 0 0 2 0 0 2 00.3 004 And by 25 Geo. 3. c. 51, any person so licensed to use such carriages to be employed as public stage coaches, shall at the time of receiving the licence, declare from and to what place such carriage is intended to be used, distinguishing the number of miles, between the two extreme places, such carriage is intend. ed to go, and the number of journies each carriage is to be used either in the day or in the week, as the case may happen to be, that the same may be inserted in such licence; and every person so licensed, shall give security, by bond, to his majes ty, in twenty pounds, or in treble the sum to which the duty for the journies inserted in such licences for one month would amount unto, in the option of the commissioners, with a condition for the faithful accounting for and paying such sums as may be due for the journies expressed in such licences. $.49. And all coaches directed to be licensed, that shall go from London or Westminster to any place in the country, or that shall come from the country to any place in London or Westminster, shall be licensed at the head office. s. 50. But the commissioners or such officers as they appoint, shall make such allowances as appear just, to any person licenced to use any coach as aforesaid, upon oath made by the owner be *Hackney coaches are exempted. fore the commissioners or such officers, as to the number of 8. 51. Also every person so licensed to use such coaches as aforesaid, shall mark or paint, on the outside of each door, before he use the same, his christian and surname, together with the name of the place from whence they set out, and to which they are going, in large characters, in letters of a colour distinct from the colour of the carriage, each letter one inch in length, under the penalty of 10. ; and every proprietor of such coach, licensed to go from London to any other place, or from any other place to London, shall, on the first Monday in every month, between eight in the morning, and two in the afternoon, unless an holiday, and then on the next day; clear the duties, by paying the same to the receiver general, or to the officer for collecting the duties at the head office; and if such proprietor shall be licenced from any town in the country to any other town than London, then such proprietors shall clear the said duties, by paying the same to the person authori sed, by commission under the hands and seals of three commissioners, to receive the same, under the penalty of five pounds. $. 52. And every licenced proprietor of any coach, who shall discontinue the use of the same, shall give notice in writing, seven days before he discoutinue, and shall have such notice indorsed upon the back of his licence, or upon the bond given as afore said, and from thenceforth, on payment of all arrears, he shall be no longer chargeable for the same. s. 53. All penalties hereby imposed shall be divided (if prosecution Recovery and be commenced within six months), one moiety to his majesty, application of and thether moiety with full costs, to the person who shall the penalties, inform and sue. s. 56.. And in default of prosecution within the time aforesaid, no informer shall have any part of such penalties, but the whole shall belong to his majesty, and be recoverable by the attorney general. s. 58. And all penalties which shall amount to 50%. shall be sued for by action of debt, &c. s. 57. Penalties not amounting to 501. recovera But it shall be lawful for any justice near the place where the offence be committed, to determine any offence against this act which subjects the offender to any penalty not amounting ble before one to 50l.; which said justice is, upon information, to summon justice. the party accused, and also the witnesses on either side, and to examine into the matter of fact; and, upon proof thereof, either |