Also blue paper stamps taken from different deeds, some of which were entire, and others partly genuine only, having either the sum cut away, or retaining that alone.

This unfortunate man was also indicted, with another person (of the same profession), for transferring a stamp from a deed which had been regularly stamped to a new deed, which was intended to be a conveyance including a mortgage. The parchment had been duly stamped with the amount of the proper duty on the consideration or purchase money; but that required for the mortgage sum was supplied from another deed. On this indictment, though several deeds from which the stamps had been taken, and others on which the duties had been paid, but with forged stamps (or rather papers resembling stamps) to supply the place of the genuine. stamps which had been removed, were discovered in the possession of each, both the prisoners were acquitted, from circumstances attaching merely to the credit of a witness.

From the result of these trials, it appears that there are three gradations of crime involved in the practice of the prisoners.

First, transposition; by which the revenue is directly defrauded of one duty; and whilst the original instrument is not in fact detrimented, the new one is invalid; for which the punishment is transportation only.

Secondly, the imposition of marked papers, to supply the stamp removed; but which is no legal offence, the duty required upon the instrument having been bonâ fide paid.

And thirdly, the capital offence of forging words and figures, to make a stamp appear of the required denomination.

There is, therefore, much reason to fear, that a system of fraud, similar in its principle and application, may have been extensively practised, to the serious diminution of the duties, and more important jeopardy of titles, to property of incalculable value.

To remove the inducements for the commission of crimes attended by consequences so widely mischievous; to add to the security of real estates, and of all transactions connected therewith; and at the same time to create an improvement of the revenue; are the objects proposed by the writer, and are such as in the highest degree deserve consideration.

These seem to be attainable by a judicious union of the esta`blishment of public register offices, similar to those appointed in

the date of the instrument charged in the indictment; and upon this fact an unsuccessful attempt was made to obtain a pardon.

The circumstance is noted here, only as it shows the facility with which the offence can be committed; since other means than those alleged must have been used, or ingenuity exerted in another way, to effect the commission.

Yorkshire and Middlesex, and of the system adopted for the collection of the legacy duties.

The utility and value of the registry of memorials of deeds and wills have been long and fully appreciated in the two counties above mentioned; where a very sensible difference in the relative value of estates situate therein, and in other parts of the kingdom, has been the consequence of a decided and universally admitted preference of purchasers or mortgagers in the disposal of their money.'

In Middlesex, the mode of registry practically refutes the most striking (if not the most important) objection that has been made to the system; that it occasions an exposure of the concerns of individuals. For there it is now usual, though not required by the act, to state in the memorial the substance and nature of the deed;a practice obviously calculated to insure the most beneficial results, by preserving a record of titles, which, on the accidental loss or destruction of deeds, might become evidence of the last importance; and by preventing various frauds, and much deception as to the contents, where the originals cannot readily be produced or are purposely withheld.

Much of the good effect intended from these establishments has, however, been impeded by the many very contradictory decisions of the courts on the subject of notice; which, for the credit of our jurisprudence, and the settling of titles, loudly call for legislative interference to determine. If the registry were positively required, the system would be consistent and effective; but it ought also to be extended and general, or it cannot be perfect.

To the two circumstances of the locality of the practice and the want of an imperative law on the subject, the objections or rather repugnance of the legal profession may be entirely attributed. They create difficulty, confusion, and uncertainty; and (with the excep tion of questions arising from the annuity inrolment acts) have caused more vexations and dishonest law-suits, than almost any other part of our code.

In addition to the obvious advantages which are or may be thus derived from register offices to individiduals and the public, is suggested the very important one to government, of a mean for the collection and improvement of a large portion of the stamp revenue;

The charge of the establishment in the first instance, and the unsettled state of legal opinions on the construction of the acts on the points afterwards adverted to,-especially in the smaller counties, and where the transfer of property is not so frequent-may have deterred others from following the examples of the two largest and wealthiest counties. But the satisfaction of the register counties, with the experiment under all its imperfections, for more than a century, affords the strongest possible argument for the general establishment of offices of this description.

free from expense, and without the possibility (or at least the same facility) of fraud, retention, or concealment.

The ad valorem duties on conveyances and mortgages are very imperfectly understood; and from the ignorance or chicane of low conveyancers, not fully productive. Besides which, exchanges (except perhaps where money is expressed to be paid for equality) in which the excess of value of the larger estate may be very great; conveyances for other than pecuniary considerations, (but for money's worth) not arising from or on account of marriage or consanguinity, or made in adjustment of mutual interests under wills or settlements; conveyances in consideration of annuities granted out of, or secured on, the estate conveyed; and some others, either are not liable to any duty, or great uncertainty as to the kind or extent of the liability, exists. If the payment of the duty was made at the time of registry of the deed, these points would be aseertained.

In cases of purchase and re-sale before conveyance, opportunity is afforded, by the intentional delay of a conveyance, of defrauding the revenue of sometimes more than, but at least one, duty upon the value of purchase-monies, paid in fact to a third person, who is neither the original vendor nor the grantor. The mode in which the duty is now made to attach, is upon the conveyance, the purchase or consideration money being the ratio only of the calculation; consequently, it is taken upon the ultimate sum paid. If the duty was imposed upon the "purchase-monies of or for any estate or interest in the property actually paid to any person upon or in respect of the conveyance," the profit made upon a re-sale would be distinctly chargeable, and the produce of the duty on the conveyance would be greater than it now is the progressive rate of duty on the aggregate consideration sometimes not affecting it at all.

The memorials should state, not only the circumstances stated in those registered in Middlesex, but also the consideration; and if not money, an affidavit should be made by the grantor or grantee of the kind and value; and in exchanges, of the respective worths of the estates exchanged, so that the duty may be computed. In the cases of annuity considerations, the affidavits should also state the age of the annuitant; and the value may be referred to tables of calculation. The affidavits should be filed with the memorials. Registry to be made within a certain term from the date, or deed to be void; or a provision might be made to allow the payment of the duty after the time, with a penalty of so much per month; registrar's certificate to attest payment of the duty, and where necessary, to refer to the affidavit.

It is obvious, that the revenue could not be defrauded without the connivance of the registrar; and that fraudulent titles would be VOL. XII. NO. XXIV. 2 G

Pam.

prevented. There are no stamps to forge. The certificate could only be granted on payment of the duty, the evidence of which is in the register, and must be returned to the commissioners of stamps.1

As to the establishment of the offices, it might be convenient to allow two or more counties to join; separate books of registry being kept for each county. The registrar should be a freeholder of considerable property in the district for which he is appointed, and give ample security. The office should be built and maintained out of the county rates, and the registrar elected by the freeholders or an option might be given, to be declared on or before the general quarter sessions next following the passing of the act, with the alternative of the appointment being with government; in which case an extra stamp placed on the memorial would defray the expense of the establishment. In all probability the former would be preferred; but government should have the power of dismissal, with other penalties, &c. on misconduct.

The registrar should account to the commissioners of stamps once every month, rendering a schedule of dates, situation of parcels, names of grantors and grantees, (perhaps of all the parties) and on whose affidavit (if any) the duty was calculated, with the name and residence of the solicitor or conveyancer by whom the deed was registered. By this check a duplicate register would be obtained, which might be of important use, not only in case of accident to the original at the register office, but as affording a more extensive, and for many purposes more convenient, index for reference. The memorial-stamp should be impressed with the name of the county for which it is used. Inspectors should periodically visit certain districts and examine the registrar's books.

The provisions of the present register acts consolidated, would be found sufficient for the other regulations.

It is not easy to form an accurate calculation of the increase of revenue which might be produced by the measures recommended; the results depending so essentially on savings from the proportionate expense of management; the extent of the existing means of fraud and occasions of deficiency; the effect of a more correct computation in order to attach the proper duties; then applica

If the stamp duties attached to all deeds affecting real estates were thrown into the same channel of collection with those proposed, a very great saving would be made in the expense of parchment, carriage, and labor. With regard to those stamp duties which denominate the nature of the instruments, or on which ad valorem duties attach, the saving would necessarily follow, as also much trouble and loss in regard to spoiled or returned stamps, for which a separate establishment is necessary at the head office.

tion to new species of instruments, the productiveness of which cannot be estimated; and other points of speculative probability. But the extension of the use of stamps for memorials only, affords a certain criterion pro tanto; the value of which may be collected from the present consumption in Yorkshire and Middlesex. It is probable that the immediate charges of the establishments proposed would not fall upon government. The important principle of the system, as affecting the transfer and security of real estates, may be expected to induce the counties generally to determine to erect their respective offices, in order to have the right of electing their own registrars, and possessing their own records.

An objection may arise with respect to that part of the project which infers an advantage from the saving of the different dies necessary to denote the various gradations of the duties; as these must still be used for assignments of personal property, which the plan does not embrace.

The matter is not of any great moment in itself, even if the objection could not be obviated; but it might be advisable to adopt a similar plan with respect to the collection of the latter duties, which might be paid at the distributor's office, in the same manner as the duties on legacies, and residues of personal estates under wills and intestacies now are; and, as by far the greatest portion of personal property liable to the ad valorem duties on transfer, consists of ships and vessels, this mode would be extremely easy.' The answer to the objection affords an opportunity for remarking, that the system proposed possesses, so far as relates to the mode of collection, something analogous to that of the legacy-duty office; which has been found to be particularly efficient for the receipt and enforcement of duties to a very large amount, and which have been peculiarly liable to evasion and deficiency. It may be further suggested, that the principle is also recognised in the provisions made in the present stamp act, for ascertaining the duty on considerations for copyhold estates; which may be imposed either on

As such transfers must be registred at the custom-house, the collection of the duties might be made through the channel of that department; by which a further saving, and still greater facility, would be obtained.

2 The writer was shown the probate of a will affecting property of considerable amount which had been in possession of one of the parties mentioned in Blackburne's case, from which all the stamps but one, had been taken. The total duty on probates and letters of administration is usually denoted by several stamps of different value.

This circumstance affords a strong objection to the use of stamps, and another proof of the facility of transposition; and also shows, that the mode proposed by way of substitute, with all its advantages, can be applied to every branch of the subjects liable to the payment of ad valorem duties ;since the ecclesiastical register offices might be made the cheap, easy, and certain medium of the receipt of those now alluded to.