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Probate and Legacy Duties Act 1808

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Probate and Legacy Duties Act 1808

1808 CHAPTER 149

An Act for repealing the Stamp Duties on Deeds, Law Proceedings, and other written or printed Instruments, and the Duties on Legacies and Successions to Personal Estate upon Intestacies, now payable in Great Britain; and for granting new Duties in lieu thereof.

[2d July 1808]

Most Gracious Sovereign,

WHEREAS it is expedient to alter and amend the Descriptions of divers Instruments, Matters, and Things, in respect whereof certain Stamp Duties were granted by the several Acts passed in the Forty-fourth, Forty-fifth, and Forty-sixth Years of Your Majesty's Reign, herein-after specified, and for that Purpose to repeal such Duties, and grant others in lieu thereof; and it is also expedient to grant certain additional Stamp Duties towards raising the necessary Supplies to defray Your Majesty's Public Expences, and making such permanent Addition to the Public Revenue as shall be equal to the increased annual Charge occasioned by the Funding of Exchequer Bills, and by any Loan made pursuant to any Act or Acts passed or to be passed for that Purpose in this Session of Parliament: We, Your Majesty's most dutiful and loyal Subjects, the Commons of Great Britain and Ireland, in Parliament assembled, have resolved to grant unto Your Majesty the several Duties herein-after mentioned; and do most humbly beseech Your Majesty that it may be enacted ; and be it enacted by the King's most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, That from and after the Tenth Day of October One thousand eight hundred and eight, all such of the Duties granted by the Act passed in the Forty-fourth Year of His Majesty's Reign, intituled An Act to repeal the several Duties under the Commissioners for managing the Duties upon stamped Vellum, Parchment, and Paper in Great Britain, and to grant new and additional Duties in lieu thereof, as are comprised in the Schedule marked (A.) thereunto annexed ("save and except the Duties on Licences for selling Ale, Beer, or other exciseable Liquors, Hats, and Medicines, for exercising the Trade of a Pawnbroker, for letting to Hire Horses for the Purpose of travelling Post or otherwise, and for letting to Hire Stage Coaches or Carriages, and the Duties on Newspapers, Pamphlets, Almanacks, and Calendars, and Books or Pamphlets serving the Purpose of Almanacks or Calendars); and also all the Duties granted by the Act passed in the Forty-fifth Year of His Majesty's Reign, intituled An Act for granting to His Majesty additional Stamp Duties in Great Britain on certain Legacies ; and also the several Duties granted by the Act passed in the Forty-sixth Year of His Majesty's Reign, intituled An Act for granting to His Majesty certain Stamp Duties on Appraisements and on Licences to Appraisers in Great Britain, shall respectively cease and determine; save and except such of the said respective Duties, or so much and such Parts thereof respectively, as shall have become due or payable before or upon the said Tenth Day of October, and remain in arrear or unpaid after that Day ; and also save and except so much and such Parts as shall remain to be paid of any Duties in respect of Legacies given by way of Annuity, or so that the Value thereof cannot be ascertained at once, where Part of such Duties shall have been paid or have become payable before or upon the said Tenth Day of October; all which Duties so in arrear, or remaining to be paid as aforesaid, shall be recoverable by the same Ways and Means, and with such and the same Penalties, and in such and the same Manner, in all respects, as if this Act had not been made, except so far as any Provision is hereby made to the contrary.

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