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Whereupon any copies of them re- ment, or Meet or piece of paper, spectively shall be ingrofied, or upon upon which thall be ingrofied or which shall be ingrofied or wiitten written any transfer of stuck in any any proteft, or any other notorial company, society, or corporation, act whatsoever.

within Great Britain. " That towards raising the fup. “ That towards raising the supe ply granted to his majelty, an addi- ply granted to his majesty, an additional stamp duty of two fhillings tional stamp duty of two fhillinga and fix-pence be laid upon every and fix-pence be laid upon every skin ikin of vellum or parchment, or or piece of vellum or parchment, or feet or piece of paper, upon which theet or piece of paper, upon which fhall be ingrofled or written any Mall be ingrolled, written, or printconveyance, surrender of grants or ed, any copy of any surrender of, offices, release, or other deed what- and admittance to any custom right, foever, which mall be enrolled of or tenant right eitate, not being record in any of the courts of West- copyhold, which shall pass by furminster, or in any other court of render and admittance, or by admitrecord whatsoever, or by any custos cance only, and which Mall not pass Totulorum, or clerk of the peace. by deed, within those parts of

“ That towards raising the fup. Great Britain called England, ply granted to his inajeity, an ad- Wales, and the town of Berwick ditional stamp-duty of five file upon Tweed. lings be laid upon every skin or “ That towards raising the sup: piece of vellum or parchment, or ply granted to his majesty, an additheet or piece of paper, upon which tional stamp-duty of two fhillings thall be ingrossed or written any and fix-pence be laid upon every writ of covenant for levying fines, ikin or piece of vellum or parchany writ of entry for lutfering a ment, or fhcet or piece of paper common recovery, and any exem- upon which shall be ingrofled writ. plification of what nature foever that ten or printed, any surrender of, Thall pass the seal of any court what- or admittance to any copyhold, soever.

land, or tenement, within those “ That towards raising the sup- parts of Great Britain, called Eng. ply granted to his majesty, an ad. land, Wales, and the town of Ber. ditional stamp duty of five fillings wick upon Tweed ; or any grant be laid upon every tkin or piece of or lease by copy of court-roll, or vellum or parchment, or sheet or any

other

copy of the court-roll of piece of paper, upon which shall be any honour or major within the ingrossed or written any beneficial faid parts of Great Britain, (other, warrant or order, under the sign than and except the original surmanual of his majeity, his heirs, or render to the use of a will, and the fucceffors (except warrants or orders court-roll, or books wherein the for the service of the navy, army, proceedings of the court are entered and ordnance.)

or inrolled.) “ 'l hat towards raising the fup- “ That towards raising the supe ply granted to his majesty, an addi- ply granted to his majesty, an additional stamp duty of two thillings tional stamp-duty of fix-pence be and three-pence, be laid upon every laid upon every skin or piece of vel. kip or piece of vellum or parch- lum or parchment, or sheet or piece

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of paper, upon which shall be in- ditional stamp-duty of one filgroffed or written any bill, answer, ling be laid upon every skin or replication, rejoinder, demurrer, in- piece of vellum or parchment, or terrogatories, depositions taken by sheet or piece of paper upon which commission, or any other pleadings shall be ingrossed or written any whatsoever, in the courts of Chan- principal or original retours of any cery, Exchequer, Duchy Court, service of heirs, or any precept of and County Palatine courts, or clare conftat of lands or tenements, other courts of equity:

holding of any subject as aforelaid in " That towards raising the sup- Scotland. ply granted to his majesty, an addi- " That towards raising the fuptional itamp-duty of two shillings ply granted to his majesty, an adbe laid upon every skin or piece of ditional itamp-duty of one fhilling vellum or parchment, or meet or be laid upon every skin or piece of piece of paper, upon which thall be paper, upon which shall be in. ingrossed or written any admission grossed or written any charter or into any corporation or company, refignation, confirination, novodaor any matriculation in either of the mus, or charter upon apprising, or two universities.

adjudication made or granted by 66 That towards raising the sup- such superior or others as aforesaid, ply granted to his majeity, an ad. in Scotland. ditional stamp-duty of one fhilling " That towards raising the fupbe laid upon every skin or piece of ply granted to his majetty, an advellum or parchinent, or theet or ditional stamp-duty of one fhilling piece of paper, upon which shall be be laid upon every skin or piece of ingrossed or written any principal vellum or parchment, or sheet or or original instrument of surrender, piece of paper, upon which shall be or refignation, service or cognition ingrofled or written any principal or of heirs, charter or saisine of any original instrument of surrender or houses, lands, tenements or here- religoation of any messuages, houses, ditaments, holding burgage or bur- lands, tenements, hereditaments, gage tenure in Scotland.

tithes, mills, fishings, and other he" That towards raising the sup- retable rights, or any of them to be ply granted to his inajesty, an addi. made to any of his majesty's subtional stamp-duty of one fhilling jects who are or fhall be the supebe laid upon every sin or piece of riors thereof, or to any city, town, vellum or parchment, or sheet or burgh, or corporation, or to any piece of paper, upon which shall magiftrates or others who have power be ingroffed or written any principal to receive fuch surrenders or resig, or original saisine taken or follow- nations in Scotland. ing upon any mortgage, wadset, he- " That towards raising the supply retable bond, alienation or dispofi- granted to his majesty, a stamp-duty tion; or upon any charter, precept of fix fhillings be laid upon every of clare conftat, retours, apprizings, skin or piece of vellum or parch, or adjudications of lands or tene- ment, or fleet or piece of paper, ments, holding of any subject as upon which any agreement shall be aforesaid in Scotland.

ingrossed, written, or printed, wheThat towards railing the sup: ther the same fhall be only the eviply granted to his majesty, an ad- dence of the contract, or obliga

tory

tory upon the parties, from its being 66 That the several clauses cona written instrument.

tained in all or any of the acts or “ That towards raising the sup- act of parliament, paffed before the ply granted to his majesty, a stamp- fifth day of December, 1782, by duty of two shillings and fix-pence which any mortgage, assignment, be laid upon any kin or piece of transfer, or other security for borvellum or parchment, or fleet or rowing money, or any nomination, piece of paper, upon which thall contract, bond, warrant, judgment, bę ingrolled or written any in- or other writing whatsoever, under ventory or catalogue, of any fur- the hand and scal, or hands and seals niture, goods or effects, made with of, or only signed by any trustee a reference to any agreement, or or trustees for putting all or any for the security of any person ex- such acts in execution, or by any cept inventories produceable in ec. justice or justices of the peace, or cletiaftical courts.

exhibited before them, or any of “ That towards raising the sup- them, relating to the execution of ply granted to his majesty, there such acts, respectively, are exemptbe charged a stamp-duty of five ed from stamp-duties (except fo fhillings upon every skin or piece much of such clauses as relate to of vellum or parchment, or heet any instruments, documents, and or piece of paper, upon which llall other writings whatsoever concernbe ingrossed," written or printed, ing the public revenue or public any award.

funds, which at present are not lia" That towards raifing the fup- ble to the payment of stamp-duties) ply granted to his majeity, every be repealed. four wheeled chaise or other ma- That towards raifing the fupchine, commonly called a diligence ply granted to his majesty, all peror poft coach, and every coach, fons (except such persons who have berlin, landau, chariot, calath with served a regular apprenticeship to four wheels, chaise marine, chaise any furgeon, apothecary, druggift, with four wheels, or other machine or chymist)

uttering or vending me. by what name soever the fame now dicines in Great Britain, be obliged is or hereafter thall be called, or to take out a licence annually, for known to be employed as public stage that purpose. coaches, or carriages for the pur- “ That towards raising the fuppose of conveying pafsengers for ply granted to his majesty, a stamp, hire to and from one place to ano- duty of twenty filling be charged ther in the kingdom of Great Bri- upon every such licence. tain, Mall be charged with an addi- 66 That towards raising the suptional duty of one half-penny for ply granted to his majesty, a stamp: every mile fuch carriage fhall tra- duty of three pence be charged up pel, to be paid by the owners on every box, packet, bottle, of thereof.

phial of medicines under the value “ That towards raising the fup. of two shillings and fix-pence, which ply granted to his majesty, a stamp. shall be uttered, vended, or fold by duty of three pence be charged upon persons taking out such licences, or the entry of any burial, marriage, by any perfons under the authority birth, or christening, in any parish of his majesty's letters patent. register in Great Britain.

“ That towards railing the sup.

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ply granted to his majesty, a stamp- which it had been conducted for duty of fix-pence be charged upon tome years, he alked, if it was the every box, packet, bottle, or phial intention of the chancellor of the exof medicines of the value of two chequer to bring forward, during Arillings and fix-pence, and under the current feffion, any propofition the value of five fillings, which for making good the deficiencies of thall be uttered, vended or sold by the several taxes proposed in the pertons taking out such licences, or course of the war by the noble lord by any person under the authority in the blue ribband ! of his majefy's letters patent. Lord Juhn Cavendish thought it

“ Thai towards raising the sup- improper to provide ways and means ply granted to his majesty, a stamp- to fupply the deficiencies of the war duty of one filling be charged upon taxes in the courte of the prclent every box, packet, bottle, or phial session. The distress of the counof medicines of the value of five try, occafioned by tempefts and a fhillings and upwards, which shall failing harvest, and the heavy burbe uttered, vended or fold by per- thens which weighed down the peo fons taking out fuch licences, or by ple, induced him to believe that it any person under the authority of was right to delay that business. He his majesty's letters patent.

had also to observe, that the taxes “ That towards raising the sup- in question were every day growing ply granted to his majeity, every in their produce; and this agreeable person who fliall kcep any waggon, and interesting circumstance he il. wain, cart or other carriage with lustrated from written documents three or four wheels (except such and vouchers. carriages as aic now charged with Lord Mahon remarked, that he any duty under the management of had certain propofitions to state, the commissioners of excise) niall with a view to increase the revenue. yield and pay annually the sum of It was his opinion, that an expedifour thillings for a licence for that ent might be suggested, in confepurpose.

quence of which the national debe “That towards raising the supply might be paid off. In order to ac. granted to his majeity, every per- complith this purpose, He meant not son who fall keep any cart or other to oppress the people of England carriage with two wheels (except with new taxes, but to abolil and such carriages as are now charged take away some of the taxes under with any duty under the manage. which they were now suffering. He ment of the commissioners of excise), alħrmed, chat lord North, by his fall yield and pay annually the sum zeal to supply the demands of the of two fillings for a licence for expensive and calamitous war which that purpose.

he had accafioned, bad ignorantly Lord Mahon found it difficult to and cruelly imposed taxes in such a follow lord John Cavendish on a way, as that they destroyed the an. subject that embraced so many ob- cient revenue of the kingdom. He jects of great confideration and pub- endeavoured to prove, that the ar. lic weight. He therefore avoided ticles of brandy, wine, made wine, the talk. But after exclaiming a- and British spirits, produced upon gainst the present lystem of taxa. an average, for several years before tion, and the ruinous method in the latt new duties were imposed

upon

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upon them, the sum of 1,300,000l. venue it was proper to lessen and Since the impofition, however, of abolith the taxes. These were invlo the new duries, there had been a teries into which he was not inidefalcation nearly to the amount of tiated. As a plain man, he had 400,00cl. In the articles of ton- always believed, that a country was nage and poundage, which took able, in preportion to its income, to place in the reign of Charles II. the provide for the discharge of its new taxes bad produced a failuic debts; and it was beyond all connearly to the cxtent of 300,0col. ception of his that it could improve To abolish, therefore, the new taxes, in wealth by lessening its income. would greatly increase the revenue He allowed, that lord North bad of the nation.

been a friend to smugglers; but the He in lifted, that taxes on customs necessity of raising the duties, during were destructive, as they afford an a long and ruinous war, spoke suf. alluring encouragement to smug- ficiently his apology. During a war, glers. High duties upon any com- every chancellor of the exchequer modity were an invariable ipur to would find himself in a funilar litufraudulent adventurers. For in pro- ation. If there were no duties, portion as the duty was increased, there would be no smuggling. If the profit of the snuggler was aug. the duties were small, the business mented. It was obvious, of conte- of the smuggler would decrease; and quence, that the duties would be no position could be more certain, as low as possible ; because to add than that large duties increased into the duty was to detract from the fallibly his profit. But topics of revenue. A friend of his had lately that fort had no connexion with the met with an Englithman in a sea- resolutions under debate. They port of France, who had accumu. might be agitated with propriety at lated rapidly an immense fortune by some future period. At present, smuggling. The man was exceed- however, they could not be pressed ingly open and communicative, and without peevithness or absurdity. acknowledged unreservedly the mys- The idea that the taking off any tery of his profession. He said, that taxes already laid on would advance " lord North was a real friend to the the revenue, was involved in doubt smugglers, as he had rendered their and uncertainty. Instead of advanprofession a matter of small risque tage, it might lead to the most sure deand great profit, by his mode of taxe struction. It was not an experiment ation. By the impofition of heavy to be tried hastily, and without maduties, the smuggling trade had ture inquiry. The assertion was nagrown so very beneficial, that it was ked, bizarre, and unsupported. It a business fit for a gentleman.” He was thrown out unfeasonably, for the now adverted to the difference be- business did not call for it ; and the tween a loan on a five per cent. circulation of speculative doctrines fund, and one on a three per cent, and of this sort could only tend, at premaintained the infinite superiority of sent, to foster popular clamour and the former over the latter.

discontent. There was even someMr. Fox diverted himself with thing criminal in hinting to the peothe notions of lord Mahon, and ex- ple that they were taxed unnecelpressed in particular his wonder at sarily. It served to irritate them the maxim, thật to increase the sea agaiost government. It was an act

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