Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/12

1468 Money, in case the same had been truly expressed and set forth in or upon the same, pursuant to the Directions of this Act and the Schedule hereunto annexed, beyond the Amount of the Duty actually paid for the same; which Quintuple Duty shall be deemed and taken to be a Debt to His Majesty, His Heirs and Successors, of the Party or Parties respectively hereby made liable to pay the same, and shall and may be sued for and recovered accordingly.

XXIII. Provided always, and be it further enacted, That if any or either of the Parties hereby made liable to the Payment of such Penalty and Quintuple Duty as aforesaid shall give Information to the Commissioners of Stamps, whereby such Penalty or Quintuple Duty, or any Part thereof, shall be recovered from any other Party or Parties liable thereto, the Party or Parties giving the Information shall not only be indemnified and discharged of such his, her, or their Liability, but shall also be rewarded by the Commissioners of Stamps, out of the Penalty or Quintuple Duty so recovered, to such Extent as the said Commissioners or the major Part of them shall think proper, but not exceeding One Half of what shall be so recovered ; and where any other Person shall give Information, whereby any such Penalty or Quintuple Duty shall be recovered, he or she shall be rewarded in the like Manner.

And be it further enacted, That where the full Purchase or Consideration Money shall not be truly expressed and set forth in the Manner hereby directed, it shall be lawful for the Purchaser or Purchasers, or any of them, or his, her, or their Executors or Administrators, to recover back from the Seller or Sellers, or his, her, or their Executors or Administrators, so much and such Part of the Purchase or Consideration Money as shall not be expressed and set forth as aforesaid, or the Whole thereof; if no Part of the same shall be so expressed and set forth, either in an Action for Money had and received for the Use of the Party or Parties suing for the same, or by Action of Debt, Bill, Plaint, or Information, in any of His Majesty's Courts of Record at Westminster, wherein no Essoign, Protection, Wager of Law, or more than One Imparlance shall be allowed, or by ordinary Action or summary Complaint in the Court of Session, or in the Sheriff or Stewart Court of the Shire or Stewartry, where the Person or Persons sued or complained of shall reside in Scotland, as the Case may require, together with double Costs of Suit.

XXV. And be it further enacted, That if any Attorney, Solicitor, Writer to the Signet, or other Person who shall be employed in or about the preparing of any such Deed, Bond, or other Instrument, in or upon which the full Purchase or Consideration Money is hereby required to be truly expressed and set forth as aforesaid, or who shall be employed for any of the Parties thereto, in anywise about or relating to the Transaction therein mentioned, shall knowingly and wilfully insert or set forth, or cause to be inserted or set forth, in or upon any such Deed, Bond, or other Instrument, any other than the full and true Purchase or Consideration Money directly or indirectly paid, or secured or agreed to be paid for the same, or shall in anywise aid or assist in the doing thereof respectively, every such Attorney, Solicitor, Writer to the Signet, or other Person so offending,