By the Act 3 & 4 Will. 4. c. 23. s. 1., intituled “An Act to reduce the Stamp Duties on Advertisements and on certain Sea Insurances; to repeal the Stamp Duties on Pamphlets, and on Receipts for Sums under Five Pounds; and to exempt Insurances on Farming Stock from Stamp Duties;” the Act 55 Geo. 3. t. 184.; the Act 55 Geo. 3. c 185. ; and the Act 56 Geo. 3. c. 56., for the Duties granted and payable in Ireland, are repealed; “save and except so much and such Part and Parts of the said Duties respectively as shall have accrued or been incurred before or upon the said Fifth Day of July One thousand eight hundred and thirty-three, and shall then or at any Time afterwards be or become due or payable and remain in arrear and unpaid; all which said Duties so remaining in arrear and unpaid as aforesaid shall be recoverable by the same Ways and Means, and with such and the same Penalties, as if this Act had not been made.
s. 2. “And be it enacted, That from and after the Fifth Day of July One thousand eight hundred and thirty-three, in lieu and stead of the said several Duties upon Advertisements and Sea Insurances by this Act repealed, there shall be granted, raised, levied, collected, and paid, in Great Britain, and Ireland respectively, unto and for the Use of His Majesty, His Heirs and Successors, for and in respect of the several Articles, Matters, and Things mentioned and described in the Schedule to this Act annexed, the several Duties or Sums of Money set down in Figures against the same respectively, or otherwise specified and set forth in the said Schedule ; and that the said Schedule, and the several Provisions, Regulations, and Directions therein contained, with respect to the said Duties, and the Articles, Matters, and Things charged therewith, shall be deemed and taken to be Part of this Act ; and that the said Duties shall be denominated and deemed to be Stamp Duties, and shall be under the Care and Management of the Commissioners of Stamps for the Time being for the United Kingdom of Great Britain and Ireland.
s. 3. “And in order to provide for the Collection of the Duty by this Act granted on Advertisements contained in or published with any Pamphlet, Literary Work, or Periodical Paper, be it enacted, That one printed Copy of every Pamphlet or Literary Work or Periodical Paper (not being a Newspaper), containing or having published therewith any Advertisements or Advertisement liable to Stamp Duty, which shall be published within the Cities of London, Edinburgh, or Dublin respectively, or within Twenty Miles thereof respectively, shall, within the Space of Six Days next after the Publication thereof, be brought, together with all Advertisements printed therein, or published or intended to be published therewith, to the Head Office for Stamps in Westminster, Edinburgh, or Dublin nearest to which such Pamphlet, Literary Work, or Periodical Paper shall have been published, and the Title thereof, and the Christian Name and Surname of the Printer and Publisher thereof, with the Number of Advertisements contained therein or published therewith; and any Stamp Duty by Law payable in respect of such Advertisements shall be registered in a Book to be kept at such Office, and the Duty on such Advertisements shall be there paid to the Receiver General of Stamp Duties for the Time being, or his Deputy or Clerk, or the proper authorized Officer, who shall thereupon forthwith give a Receipt for the same.
“One printed Copy of every such Pamphlet, Literary Work, or Paper as aforesaid, which shall be published in any Place in the United Kingdom, not being within the Cities of London, Edinburgh, or Dublin, or within Twenty Miles thereof respectively, shall, within the Space of Ten Days next after the Publication thereof, be brought, together with all such Advertisements as aforesaid, to the Head Distributor of Stamps for the Time being within the District in which such Pamphlet, Literary Work, or Paper shall be published ; and such Distributor is hereby required forthwith to register the same in manner aforesaid in a Book to be by him kept for that Purpose; and the Duty payable in respect of such Advertisements shall be thereupon paid to such Distributor, who shall give a Receipt for the same ; and if the Duty which shall be by Law payable in respect of any such Advertisements as aforesaid shall not be duly paid within the respective Times and in the Manner herein-before limited and appointed for that Purpose, the Printer and Publisher of such Pamphlet, Literary Work, or Paper, and the Publisher of any such Advertisements, shall respectively forfeit and pay the Sum of Twenty Pounds for every such Offence; and in any Action, Information, or other Proceeding for the Recovery of such Penalty, or for the Recovery of the Duty on any such Advertisements, Proof of the Payment of the said Duty shall lie upon the Defendant.
s. 4. “And be it enacted, That all the Powers, Provisions, Clauses, Regulations, and Directions, Fines, Forfeitures, Pains, and Penalties, contained in or imposed by the several Acts of Parliament relating to the Duties on advertisements and Sea Insurances respectively, and the several Acts of Parliament relating to any prior Duties of the same Kind or Description, in Great Britain and Ireland respectively, shall be of full Force and Effect with respect to the Duties by this Act granted, and to the Vellum, Parchment, Paper, Articles, Matters, and Things charged or chargeable therewith, and to the Persons liable to the Payment of the said Duties, so far as the same are or shall be applicable in all Cases 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 not be superseded by and 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 especially enacted with reference to the said Duties by this Act granted.”
Advertisements: — THE SCHEDULE.
For and in respect of every Advertisement contained in or published with any Gazette or other Newspaper, or contained in or published with any other Periodical Paper, or in or with any Pamphlet or Literary Work, Where the same shall be printed and published in Great Britain - And where the same shall be printed and published in Ireland —
[So much of this Act repealed by 6 & 7 Will. 4. c. 76. b. 32. “as provides the Mode of collecting the Duty on Advertisements contained in or published with any Pamphlet, Periodical Paper, or Literary Work.”]