THE IRISH JURIST. No. 305.-VOL. VI. OCTOBER 28, 1854. DUBLIN, OCTOBER 28, 1854. In bringing the Sixth Volume of the Irish Jurist to its conclusion, and thus winding up the labours of our year of publication, we may be permitted, in this place, which we have usually appropriated to the discussion of matters concerning the public and the Profession at large, to say a word for ourselves. We trust that we have in a measure redeemed the pledge with which we opened the present volume, and we trust that we shall increasingly deserve the favour of our legal brethren. It is, however, not so much to canvass their support or to deprecate their displeasure that we now address them, as to mention one or two matters of detail connected with our publication. We have, as will be observed, this year introduced a change in the plan of our annual Index. Heretofore it was usual to publish, alternately, Digests of the Law and Equity Cases, decided within certain periods in our Irish courts. We were probably led into this system by the publication at the outset of two general Digests, which it would have been inconvenient to incorporate. That reason no longer applies; and not only was it considered contrary to precedent to publish periodical Digests separately, but it led to manifest inconvenience in regard to facility of reference. Besides, when we re. flect that Courts of Equity are as fully under the dominion of the law of the land as those tribunals which are par excellence styled Courts of Law, and that in PRICE, per Annum, £1 10s. the former propositions of a purely legal character are frequently decided, it is evident that very many heads must be common to both Digests, and that to separate these would tend to defeat the object in view. In order to obviate the objection which might arise from the confusion of matters of practice, wherein these several tribunals do not take common ground, we have carefully collected and arranged all those cases under distinct heads, thereby showing the system to which they are respectively referable. The recent changes in the law have given such importance to decisions relating to Practice, that we have considered it better, with some exceptions, to group all these together, and in fact to make of them a Digest within a Digest, preserving, however, the same careful distinction as before between those which relate to Courts of Equity and those regarding Courts of Law. We had hoped, in addition to the Digest, to have given our friends an Abridgment of the Statutes of the last session, with the more important ones relating to Ireland in full, printed in such a form as to bind separately. We have been prevented, however, by circumstances, from fully carrying out our intention, and have been obliged to content ourselves with printing a few of the Acts relating to Ireland in our miscellaneous columns, which we mean to continue, as space offers, in our next volume, hoping to make a more complete arrangement with respect to the Acts of the coming session. STATUTES PASSED IN THE SESSION 17 & 18 VIC. RELATING TO IRELAND. (Continued from page 292.) VI. All powers and provisions of any Act or Acts of Parliament for ordering and enforcing the attendance of witnesses before an arbitrator under any reference made a rule of court, and for punishing disobedience to any such order, shall apply to any arbitration of any difference or dispute under or pursuant to the rules of any of the societies intended to be affected and provided for by this Act, for which purpose a copy of the resolution of the board of directors, or committee, or board of management of any such society, authorizing such reference, signed by the chairman, or any director, or the secretary of such society, may be made a rule of any of her Majesty's courts at Westminster. VII. The trustees for the time being of any so ciety intended to be affected and provided for by this Act may from time to time, with the consent of the board of directors, or board or committee of management thereof, purchase, hire, or take upon lease, and adapt and furnish, any buildings for the purpose of holding the meetings and transacting the business of such society, and shall hold the same in trust for the use of such society, and may, with such consent as aforesaid, mortgage, sell, exchange, or let the same or any part thereof; and the receipt in writing of such trustees shall be a valid and legal discharge for the money arising from any such mortgage, sale, exchange, or lease, and for any other moneys payable to them by virtue of this Act; and no purchaser, mortgagee, lessee, assignee, or other person shall be bound to ascertain or show whether any such consent shall have been given as aforesaid, or be answerable for the misapplication or nonapplication of the moneys in any such receipt expressed to be received, or be bound to see to the application thereof: provided always, that any building which now belongs to any such society may be held and dealt with in the same manner as if it had been acquired under or by virtue of this Act. VIII. It shall not be lawful for the trustees of any friendly society coming under the provisions of this Act to make any investment of the funds of such society either in a savings' bank or with the Commissioners for the reduction of the National Debt: provided always, that where the funds or any part thereof of any such friendly society shall be invested in a savings' bank or with the said commissioners, such funds shall be withdrawn from such savings' bank or from the said commissioners by the said trustees within the space of twelve months after the passing of this Act, if required by the said com CAP. LXXXIII. An Act to amend the Laws relating to the Stamp Duties. [10th August, 1854.] "WHEREAS it is expedient to repeal the stamp duties now payable in respect of the several instruments, matters, and things mentioned or described in the schedule to this Act annexed, and to impose other stamp duties in lieu thereof, and otherwise to amend the laws relating to stamp duties:" be it therefore enacted by the Queen'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, as follows: I. From and after the tenth day of October, one thousand eight hundred and fifty-four, the stamp duties now payable in Great Britain and Ireland respectively, under or by virtue of any Act or Acts of Parliament for or in respect of the several instruments, matters, and things mentioned or described in the schedule to this Act annexed, and whereon other duties are by this Act granted, shall respectively cease and determine, and shall be and the same are hereby repealed, and in lieu thereof there shall be granted, charged, and paid in and throughout the United Kingdom of Great Britain and Ireland, unto and for the use of her Majesty, her heirs and successors, upon and in respect of the several instruments, matters, and things described or mentioned in the said schedule, or upon or in respect of the vellum, parchment, or paper upon which any of them respectively shall be written, the several duties or sums of money specified and set forth in the said schedule, which said schedule, and the several provisions, regulations, and directions therein contained, shall be deemed and taken to be part of this Act, and shall be applied, observed, and put in execution accordingly: provided always, that nothing herein contained shall extend to repeal or alter any of the said stamp duties now payable in relation to any bill of exchange, promissory note, or other instrument which shall have been drawn, made, or signed, or which shall bear date before or upon the said tenth day of October, one thousand eight hundred and fifty-four. II. The said duties by this Act granted shall be denominated and deemed to be stamp duties, and shall be under the care and management of the Commissioners of Inland Revenue for the time being; and all the powers, provisions, clauses, regulations, directions, allowances, and exemptions, fines, forfeitures, pains, and penalties contained in or imposed by any Act or Acts, or any schedule thereto, relating to any duties of the same kind or description heretofore payable in Great Britain and Ireland respectively, and in force at the time of the passing of this Act, shall respectively be in full force and effect with respect to the duties by this Act granted, and to the vellum, parchment, and paper, instruments, matters and things charged and 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, allowed, enforced, and put in execution for and in the raising, levying, collecting and securing of the said duties hereby granted, and otherwise in relation 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 repealed and specially enacted, mutatis mutandis, with reference to the said duties by this Act granted. III. The duties by this Act granted in respect of bills of exchange drawn out of the United Kingdom shall attach and be payable upon all such bills as shall be paid, indorsed, transferred, or otherwise negotiated within the United Kingdom, wheresoever the same may be payable, and the said duties shall be denoted by adhesive stamps, to be provided by the Commissioners of Inland Revenue for that purpose, and to be affixed to such bills as herein after directed. not at the same time transfer or deliver on paper duly stamped as aforesaid the whole number of bills which such bill purports the set to consist of, every such person so offending in any of such cases shall forfeit the sum of one hundred pounds; and if any person shall take or receive in the United Kingdom any such bill as aforesaid, either in payment, or as a security, or by purchase or otherwise, without having transferred or delivered to him duly stamped as aforesaid the whole number of bills which such bill purports the set to consist of, he shall not be entitled to recover on any such bill, or to make the same available for any purpose whatever. VII. "And whereas, under and by virtue of certain Acts relating to stamp duties, certain drafts or orders for the payment of any sum of money to the bearer on demand, drawn upon any banker or person acting as a banker, residing or transacting the business of a banker within fifteen miles of the IV. Every bill of exchange which shall purport to be drawn at any place out of the United King-place where such drafts or orders are issued, are dom, shall for all the purposes of this Act be deemed to be a foreign bill of exchange drawn out of the United Kingdom, and shall be chargeable with stamp duty accordingly, notwithstanding that in fact the same may have been drawn within the United Kingdom. V. The holder of any bill of exchange drawn out of the United Kingdom, and not having a proper adhesive stamp affixed thereon as herein directed, shall, before he shall present the same for payment, or indorse, transfer, or in any manner negotiate such bill, affix thereon a proper adhesive stamp for denoting the duty by this Act charged on such bill; and the person who shall indorse, transfer, or negotiate such bill shall, before he shall deliver the same out of his hands, custody, or power, cancel the stamp so affixed by writing thereon his name or the name of his firm, and the date of the day and year on which he shall so write the same, to the end that such stamp may not be again used for any other purpose; and if any person shall present for payment, or shall pay, or indorse, transfer, or negotiate any such bill as aforesaid whereon there shall not be such adhesive stamp as aforesaid duly affixed, or if any person who ought as directed by this Act to cancel such stamp in manner aforesaid shall refuse or neglect so to do, such person so of fending in any such case shall forfeit the sum of fifty pounds; and no person who shall take or receive from any other person any such bill as aforesaid, either in payment or as a security, or by purchase or otherwise, shall be entitled to recover thereon, or to make the same available for any purpose whatever, unless at the time when he shall so take or receive such bill there shall be such stamp as aforesaid affixed thereon and cancelled in the manner hereby directed, exempted from all stamp duty, and it is expedient to prevent the negotiating or circulating of such drafts or orders unstamped at any place beyond the distance of fifteen miles from the place where the same are made payable:" be it enacted, that no such draft or order as aforesaid shall, unless the same be duly stamped as a draft or order, be remitted or sent to any place beyond the distance of fifteen miles in a direct line from the bank or place at which the same is made payable or be received in payment, or as a security, or be otherwise negotiated or circulated at any place beyond the said distance; and if any person shall remit or send any draft or order not duly stamped as aforesaid to any place beyond the distance aforesaid, or shall receive the same in payment or as a security, or in any manner negotiate or circulate the same at any such last-mentioned place, he shall forfeit the sum of fifty pounds. VIII. Provided always, that it shall be lawful for any person who shall receive any such draft or order as aforesaid at any place within the said distance of fifteen miles from the bank or place at which the same is made payable, which draft or order shall have been lawfully issued unstamped, to affix thereto a proper adhesive stamp, and to cancel such stamp by writing thereon his name or the initial letters of his name, and thereupon such draft or order may lawfully be received and negotiated at any place beyond the distance aforesaid, anything herein contained notwithstanding. IX. And whereas an Act was passed in the seventeenth year of the reign of King George the Third, chapter thirty, for restraining the negotiation of promissory notes and inland bills of exchange under a limited sum:" be it enacted, that the said Act, and any Act or Acts continuing or VI. If any person shall within the United King-perpetuating the same, shall, so far as they respecdom draw and issue any bill of exchange payable out of the United Kingdom purporting to be drawn in a set, and shall not draw and issue on paper duly stamped as required by law the whole number of bills which such bill purports the set to consist of, or if any person shall within the United Kingdom transfer or negotiate any such bill of exchange as aforesaid purporting to be drawn in a set, and shall tively extend or may be deemed or construed to extend to any draft on a banker for payment of money held for the use of the drawer, be and the same are hereby repealed. X. The adhesive stamps provided by the Commissioners of Inland Revenue for denoting the duty of one penny payable on receipts and on drafts or orders for the payment of money to the bearer or to order on demand respectively may lawfully be used for the purpose of denoting the like amount of duty either on a receipt or on such draft or order as aforesaid, without regard to the special appropriation thereof for the other of such instruments by having its name on the face thereof anything in any Act or Acts contained to the contrary notwithstanding. XI. And whereas an Act was passed in the seventh and eight years of her Majesty's reign, chapter thirty-two, to regulate the issue of bank notes; and an Act was passed in the eighth and ninth years of her Majesty's reign, chapter thirtyeight, to regulate the issue of bank notes in Scotland; and another Act was passed in the last-mentioned years, chapter thirty-seven, to regulate the issue of bank notes in Ireland; and in order to prevent evasions of the regulations and provisions of the said respective Acts it is expedient to define what shall be deemed to be bank notes within the meaning thereof respectively:" be it enacted, that all bills, drafts, or notes (other than notes of the Bank of England) which shall be issued by any banker or the agent of any banker for the payment of money to the bearer on demand, and all bills, drafts, or notes so issued which shall entitle or be intended to entitle the bearer or holder thereof, without endorsement, or without any further or other endorsement than may be thereon at the time of the issuing thereof, to the payment of any sum of money on demand, whether the same shall be so expressed or not, in whatever form and by whomsoever such bills, drafts, or notes, shall be drawn or made, shall be deemed to be bank notes of the banker by whom or by whose agent the same shall be issued within the meaning of the said three several Acts last mentioned, and within all the clauses, provisions, and regulations thereof respectively. XIV. "And whereas under and by virtue of the laws in force the stamp duty on receipts given for or upon the payment of money to or for the use of her Majesty, her heirs or successors, is made payable by the person requiring any such receipt:" be it enacted, that all such receipts as last mentioned shall be and the same are hereby exempted from stamp duty. XV. "And whereas by an Act passed in the thirteenth and fourteenth years of her Majesty's reign, chapter ninety-seven, certain reduced rates of stamp duty were granted and made payable under the head or title of "duplicate or counterpart" in the schedule thereto annexed: and whereas by an Act passed in the last session of Parliament, chapter sixty-three, certain stamp duties were granted and made payable upon conveyances, charters, dispositions, and contracts described under the head or title of "conveyance" in the schedule to the said last mentioned Act, but no provision is made for charging the duplicates or counterparts of the said conveyances, charters, dispositions, and contracts with the said reduced duties, and it is expedient to give such relief in that respect as hereinafter mentioned:" be it enacted, that it shall be lawful for the Commissioners of Inland Revenue, and they are hereby required, upon production to them of any such conveyance, charter, disposition, or contract duly stamped, and of the duplicate or counterpart thereof stamped for denoting the amount of duty chargeable upon a duplicate or counterpart under the said Act of the thirteenth and fourteenth years of her Majesty, to stamp the said duplicate or counterpart with the particular stamp directed by the said last mentioned Act to be impressed upon a duplicate or counterpart for denoting or testifying the payment of the full and proper stamp duty on the original deed or instrument; and if the said duplicate or counterpart shall be stamped with any ad valorem stamp duty of greater amount than the amount of stamp duty so chargeable as aforesaid on a duplicate or counterpart, the said Commissioners shall allow and repay such excess of stamp duty, and rectify the stamps accordingly, and thereupon such duplicate or counterpart shall be deemed to be duly stamped. XII. All bills, drafts, and notes which by or under this Act, or the said three several Acts last mentioned, or any of them respectively, are declared or deemed to be bank notes, shall be subject and liable to the stamp duties, and composition for stamp duties, imposed by or payable under any Act or Acts in force upon or in respect of promissory notes for the payment of money to the bearer on demand; and all clauses, provisions, regulations, penalties, XVI. And where any conveyance, charter, disand forfeitures contained in any Act or Acts relat- position, or contract described in the schedule to ing to the issuing of such promissory notes, or for this Act shall be made partly in consideration sof securing the said stamp duties and composition res-such annual sum as in the said schedule is mentioned, pectively, or for preventing or punishing frauds or evasions in relation thereto, shall respectively be deemed to apply to all such bills, drafts, and notes as aforesaid, and to the stamp duties and composition payable upon or in respect thereof, anything in this Act, or in any other Act or Acts, to the contrary notwithstanding. and partly in consideration of a sum of money or stock as mentioned under the head or title of "conveyance" in the schedule to the said Act of the thirteenth and fourteenth years of her Majesty, such conveyance, charter, disposition, or contract, shall be chargeable with the ad valorem stamp duties granted by the said Acts respectively in respect of XIII. "And whereas under and by virtue of cer- each of the said considerations; and in any case tain Acts relating to stamp duties, letters by the where any deed or instrument which shall be general post acknowledging the safe arrival of any chargeable with any ad valorem stamp duty in resbills of exchange, promissory notes, or other secu-pect of any sum of money yearly or in gross or any rities for money are exempted from the stamp duty granted and imposed on receipts or discharges given for or upon the payment of money:" be it enacted, that the said exemption shall be and the same is hereby repealed. stock or security therein mentioned shall be made also for any further or other valuable consideration, such deed or instrument shall be chargeable (except where express provision to the contrary is or shall be made in any Act of Parliament) with such fur ther stamp duty as any separate deed or instrument stamped with the full and proper duties with which made for such last mentioned consideration alone the same were by law chargeable, and in some inwould be chargeable with, except progressive duty. stances the purchase or consideration money has XVII. And to prevent fraud and evasion of stamp been omitted to be fully and truly expressed and duty in any case where application is made to the set forth as required by law in such instruments, Commissioners of Inland Revenue to assess and by reason whereof the parties to such instruments, charge the stamp duty to which any deed or instru- and the attorney, solicitor, writer to the signet, or ment is liable, or to impress on any deed or instru- other person employed in or about the preparing ment the particular stamp provided to denote the of the same, may have incurred the penalties, forpayment of the full and proper duty on the same or feitures, and disabilities in that behalf mentioned on any other deed or instrument, or that any deed in and imposed by the said Act of the forty-eighth or instrument is not liable to any stamp duty, it year of King George the Third, and it is expedient shall be lawful for the said Commissioners to re- that they should be relieved therefrom, and that quire such evidence by affidavit as they may deem such instruments should be rendered available in evinecessary in order to show to their satisfaction the dence:" be it enacted, that in any such case as aforequantity of words contained in any such deed or said the parties to any such instrument made and bearinstrument, and whether or not the consideration, ing date on or before the fifteenth day of June, one or any definite or certain sum or sums of money, thousand eight hundred and fifty-four, and every stock, or other valuable matter or thing capable of person employed in or about the preparing of the being ascertained and set forth, or any other facts, same, shall be and they are hereby declared to be upon the full or proper statement of any of which respectively freed, discharged, and indemnified from matters and things in such deed or instrument the and against any penalties, forfeitures, and disabilistamp duty which shall be or which ought to be ties contained in or imposed by the said last menpayable thereon shall in any measure depend, is or tioned Act which may have been incurred by reaare truly and fully set forth therein; and it shall be son of any omission to express or set forth in any lawful for the said Commissioners and their officers such instrument the full and true purchase or conin any case to refuse to impress on any such deed sideration money upon the sale of the property or instrument, or any duplicate or counterpart thereby conveyed, transferred, assigned, or assured, respectively, the particular stamp to denote the or vested in the purchaser; and all such instruments payment of the full and proper duty as aforesaid, shall be available in evidence notwithstanding the except on payment of the full stamp duty which full and proper ad valorem duties which ought to would be chargeable on such deed or instrument if have been paid in respect of the purchase or conall or any of such matters and things aforesaid had sideration money therein expressed for the conveybeen truly set forth therein. ance, transfer, or assignment of any such trade, business, or goodwill shall not have been paid and denoted thereon. XVIII. Provided, that no such affidavit shall be used against any person making the same in any proceeding whatever, except only in any inquiry as to the stamp duty with which such deed or instrument is chargeable, and every such person shall, upon payment of such full stamp duty as aforesaid, be relieved from any penalty, forfeiture, or disability he may have incurred by reason of the omission to state truly in such deed or instrument any of the facts, matters, and things aforesaid. XIX. "Whereas by an Act passed in the fortyeighth year of the reign of King George the Third, chapter one hundred and forty-nine, certain penal ties and disabilities were imposed upon the parties to any deed or instrument of conveyance of property upon sale, wherein the full purchase or consideration money directly or indirectly paid or secured or agreed to be paid should not be truly expressed and set forth, and also upon the attorney, solicitor, writer to the signet, or other person employed in or about the preparing of any such deed or instrument: and whereas the sale of a trade or business, or the goodwill thereof, has been erroneously considered by some persons not to be a sale of property within the meaning of the Acts imposing ad valorem stamp duties on the conveyance thereof, and the instruments whereby property of that description, or whereby certain messuages, lands, or other property wherein or whereupon such trade or business has been carried on, has or have been in such cases assigned, transferred, or otherwise conveyed to or become vested in a purchaser may not have been XX. "And whereas it is expedient to reduce the stamp duty now payable on licences to pawnbrokers in Dublin:" be it enacted, that the stamp duty of fifteen pounds now payable on a licence to be taken out yearly for exercising the trade or business of a pawnbroker within the City of Dublin, or the Circular Road surrounding the same, shall be reduced to the sum of seven pounds ten shillings. XXI. All indentures of apprenticeship, bonds, contracts, and agreements entered into in the United Kingdom for or relating to the service in any of her Majesty's colonies or possessions abroad of any person as an artificer, clerk, domestic servant, handicraftsman, mechanic, gardener, servant in husbandry, or labourer shall be and the same are hereby exempted from all stamp duty. XXII." And whereas by an Act passed in the fifty-fifth year of the reign of King George the Third, chapter one hundred and eighty-four, and by the said Act of the thirteenth and fourteenth years of her Majesty respectively, certain stamp duties were imposed upon any schedule, inventory, or catalogue containing the matters and things in the said Acts respectively mentioned, which should be referred to in or by and be intended to be used or given in evidence as part of or as material to any instrument charged with stamp duty, but which should be se parate and distinct therefrom, and not endorsed on or annexed thereto, and doubts are entertained whether the said duties extend to certain documents |