Page:Probate and Legacy Duties Act 1808 (ukpga 18080149 en).pdf/4

1460 the Duties repealed by this Act, or the said Act of the Forty-fourth Year of His Majesty's Reign, to use the same for any of the Instruments, Matters, or Things hereby charged with Duties of the same Amount: Provided always, that no Vellum, Parchment, or Paper having a single Stamp shall be used for any Instrument, Matter, or Thing requiring Two or more distinct Stamps, though of equal Amount therewith; nor shall any Vellum, Parchment, or Paper, bearing a Stamp appropriated by Name to any particular Instrument, be used for any other Purpose, or, if so used, the same shall be of no Avail.

VI. And be it further enacted, That it shall be lawful for all Persons having in their Possession any Stamped Vellum, Parchment, or Paper not made use of, and which by the Operation of any former Act or of this Act shall have been rendered unfit for the Instruments, Matters, or Things for which the same was originally designed, to send the same to the Head Office of Stamps, at any Time within Twelve Calendar Months from the said Tenth Day of October; and it shall be lawful for the said Commissioners to cause the same to be cancelled, and to deliver out, in lieu thereof, other Stamps of the same Kind and Description, as near as may be, and of equal Value on the whole with the Stamps so returned; or otherwise, at their Discretion, to cause any additional Stamp or Stamps to be impressed on any such Vellum, Parchment, or Paper, to make up the full Amount of the Duty hereby charged on the Instruments, Matters, or Things for which the same was designed, on Payment of the Duty or Duties denoted by such additional Stamp or Stamps.

VII. And be it further enacted, That if any Person or Persons shall forge or counterfeit, or cause or procure to be forged or counterfeited, any Stamp or Die which shall be provided, made, or used in pursuance of this Act, or any Stamp or Die which shall have been provided, made, or used in pursuance of any former Act or Acts relating to any Stamp Duty or Duties, or shall forge, counterfeit, or resemble, or cause or procure to be forged, counterfeited, or resembled, the Impression of any such Stamp or Die as aforesaid, upon any Vellum, Parchment, or Paper, with Intent to defraud His Majesty, His Heirs or Successors, of any of the Duties hereby granted; or if any Person or Persons shall utter or sell, or expose to Sale, any Vellum, Parchment, or Paper, having thereupon the Impression of any such forged or counterfeited Stamp or Die, or any such forged, counterfeited, or resembled Impression as aforesaid, knowing the same respectively to be forged, counterfeited, or resembled; or if any Person or Persons shall privately and secretly use any Stamp or Die by this or any former Act directed or allowed to be used for denoting any of the Duties granted by this or any former Act, with Intent to defraud His Majesty, His Heirs or Successors, of any of the said Duties; then every Person so offending, and being thereof lawfully convicted, shall be adjudged a Felon, and shall suffer Death, as in Cases of Felony, without Benefit of Clergy.

VIII. And be it further enacted, That all the Powers, Provisions, Clauses, Regulations, and Directions, Fines, Forfeitures, Pains, and Penalties contained in and imposed by the several Acts of Parliament relating to the Duties hereby repealed, and the several Acts of Parliament lating