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STAMP DUTIES MANAGEMENT ACT 1891

STAMP DUTIES MANAGEMENT ACT 1891 - LONG TITLE

An Act to consolidate the Law relating to the Management of Stamp
Duties.{1}
[21st July 1891]
Application of ActAct to apply to all stamp duties.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 1

1. All duties for the time being chargeable by law as stamp duties
shall be under the care and management of the Commissioners, and
this Act shall apply to all such duties and to all fees which are
for the time being directed to be collected or received by means
of stamps.

Moneys received for duty and not appropriated to be recoverable in
High Court.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 2

2.(1) Every person who, having received any sum of money as or for
any duty, or any fee collected by means of a stamp, does not
apply the money to the due payment of the duty or fee, and
improperly withholds or detains the same, shall be accountable for
the amount of the duty or fee, and the same shall be a debt from
him to Her Majesty, and recoverable as such accordingly.

(2) The Commissioners may sue out of the High Court in ... Ireland
..., a writ of summons commanding any such person to deliver an
account of every sum of money so received by him, and withheld or
detained, and to pay the money to them, together with the costs of
the proceedings, or to show cause to the contrary.

(3) If cause is shown the court shall make such order as to the
court seems just.

Power to grant licences to deal in stamps.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 3

3.(1) The Commissioners may, in their discretion, grant a licence to
any person to deal in stamps at any place to be named in the
licence.

(2) The licence shall specifiy the full name and place of abode of
the person to whom the same is granted, and a description of every
house, shop, or place, in or at which he is authorised to deal in
stamps.

Subs.(3) rep. by 1961 c.15 s.25(1)

(4) One licence ... only shall be required for any number of
persons in partnership, and the licence may at any time be revoked
by the Commissioners.

Subs.(5) rep. by 1961 c.15 s.25(2)

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 4
Penalty for unauthorised dealing in stamps, &c.

4.(1) If any person who is not duly appointed to sell and
distribute stamps deals in any manner in stamps, without being
licensed so to do, or at any house, shop, or place not specified
in his licence he shall for every such offence occur a fine of
twenty pounds.

(2) If any person who is not duly appointed to sell and distribute
stamps, or duly licensed to deal in stamps, has, or puts upon his
premises either in the inside or on the outside thereof, or upon
any board or any material whatever exposed to public view, and
whether the same be affixed to his premises or not, any letters
importing or intending to import that he deals in stamps, or is
licensed so to do, he shall incur a fine of ten pounds.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 5
Provisions as to determination of a licence.

5.(1) If the licence of any person to deal in stamps expires or
is revoked, or if any person licensed to deal in stamps dies or
becomes bankrupt, and any such person at the expiration or
revocation of his licence, or at the time of his death or
bankruptcy, has in his possession any stamps, such person, or his
executor or administrator, or the receiver or trustee or official
assignee under his bankruptcy, may, within six months after the
expiration or revocation of the licence, or after the death or
bankruptcy, as the case may be, bring or send the stamps to the
chief office or to one of the head offices.

(2) The Commissioners may in any such case pay to the person
bringing or sending stamps the amount of the duty thereon, deducting
therefrom the proper discount, if proof to their satisfaction is
furnished that the same were actually in the possession of the
person, whose licence has expired or been revoked, or so dying or
becoming bankrupt, for the purpose of sale, at the time of the
expiration or revocation of the licence, or of his death or
bankruptcy, and that the stamps were purchased or procured by that
person at the chief office or at one of the head offices, or from
some person duly appointed to sell and distribute stamps, or duly
licensed to deal in stamps.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 6
Penalty for hawking stamps.

6.(1) If any person, whether licensed to deal in stamps or not,
hawks or carries about for sale or exchange, any stamps, he shall,
in addition to any other fine or penalty to which he may be
liable, incur a fine of twenty pounds.

(2) In default of payment of the fine, on summary conviction the
offender shall be imprisoned for any term not exceeding two months.

(3) All stamps which are found in the possession of the offender
shall be forfeited, and shall be delivered to the Commissioners, to
be disposed of as they think fit.

(4) Any person may arrest a person found committing an offence
against this section, and take him before a justice having
jurisdiction where the offence is committed, who shall hear and
determine the matter.

S.7 rep. by 1953 c.36 s.91(1) sch.3

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 8
Discount.

8. Upon the sale of stamps such discount shall be allowed to the
purchasers thereof as the Treasury direct.

Procedure for obtaining allowance.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 9

9. Subject to such regulations as the Commissioners may think proper
to make, and to the production of such evidence by statutory
declaration or otherwise as the Commissioners may require, allowance
is to be made by the Commissioners for stamps spoiled in the cases
hereinafter mentioned (that is to say):

(1)The stamp on any material inadvertently and undesignedly spoiled,
obliterated, or by any means rendered unfit for the purpose
intended, before the material bears the signature of any person or
any instrument written thereon is executed by any party:

(2)Any adhesive stamp which has been inadvertently and undesignedly
spoiled or rendered unfit for use and has not in the opinion of
the Commissioners been affixed to any material:

(3)Any adhesive stamp representing a fee capable of being collected
by means of such stamp which has been affixed to material provided
that a certificate from the proper officer is produced to the
effect that the stamp should be allowed:

(4)The stamp on any bill of exchange signed by or on behalf of
the drawer which has not been accepted or made use of in any
manner whatever or delivered out of his hands for any purpose other
than by way of tender for acceptance:

(5)The stamp on any promissory note signed by or on behalf of the
maker which has not been made use of in any manner whatever or
delivered out of his hands:

(6)The stamp on any bill of exchange or promissory note which from
any omission or error has been spoiled or rendered useless, although
the same, being a bill of exchange, may have been accepted or
indorsed, or, being a promissory note, may have been delivered to
the payee, provided that another completed and duly stamped bill of
exchange or promissory note is produced identical in every
particular, except in the correction of the error or omission, with
the spoiled bill or note:

(7)The stamp used for any of the following instruments; that is to
say:

(a)An instrument executed by any party thereto, but afterwards found
to be absolutely void from the beginning:

(b)An instrument executed by any party thereto, but afterwards found
unfit, by reason of any error or mistake therein, for the purpose
originally intended:

<(c)An instrument executed by any party thereto which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of some necessary party to sign the same or to complete the transaction according to the instrument, is incomplete and insufficient for the purpose for which it was intended:

(d)An instrument executed by any party thereto, which by reason of
the refusal of any person to act under the same, or for want of
enrolment or registration within the time required by law, fails of
the intended purpose or becomes void:

<(e)An instrument executed by any party thereto which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped:

Provided as follows:

(a)That the application for relief is made within [two years] after
the stamp has been spoiled or become useless or in the case of an
executed instrument after the date of the instrument, or, if it is
not dated, within [two years] after the execution thereof by the
person by whom it was first or alone executed or within such
further time as the Commissioners may prescribe in the case of any
instrument sent abroad for execution or when from unavoidable
circumstances any instrument for which another has been substituted
cannot be produced within the said period:

(b)That in the case of an executed instrument no legal proceeding
has been commenced in which the instrument could or would have been
given or offered in evidence, and that the instrument is given up
to be cancelled:

Para.(c) rep. by SLR 1973

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 10
Allowance for misused stamps.

10. When any person has inadvertently used for an instrument liable
to duty a stamp of greater value than was necessary, or has
inadvertently used a stamp for an instrument not liable to any
duty, the Commissioners may, on application made within [two years]
after the date of the instrument, or, if it is not dated, within
[two years] after the execution thereof by the person by whom it
was first or alone executed, and upon the instrument, if liable to
duty, being stamped with the proper duty, cancel and allow as
spoiled the stamp so misused.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 11
Allowance, how to be made.

11. In any case in which allowance is made for spoiled or misused
stamps the Commissioners may give in lieu thereof other stamps of
the same denomination and value, or if required, and they think
proper, stamps of any other denomination to the same amount in
value, or in their discretion, the same value in money, deducting
therefrom the discount allowed on the purchase of stamps of the
like description.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 12
Stamps not wanted may be repurchased by the Commissioners.

12. When any person is possessed of a stamp which has not been
spoiled or rendered unfit or useless for the purpose intended, but
for which he has no immediate use, the Commissioners may, if they
think fit, repay to him the value of the stamp in money, deducting
the proper discount, upon his delivering up the stamp to be
cancelled, and proving to their satisfaction that it was purchased
by him at the chief office or at one of the head offices, or
from some person duly appointed to sell and distribute stamps or
duly licensed to deal in stamps, within the period of [two years]
next preceding the application and with a bona8 fide intention to
use it.

Certain offences in relation to dies and stamps provided by
Commissioners to be felonies.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 13

13. Every person who does, or causes or procures to be done, or
knowingly aids, abets, or assists in doing, any of the acts
following; that is to say:

Subs.(1)(2) rep. by 1913 c.27 (3 & 4 Geo.5) s.20 sch. Pt.I

(3)Fraudulently prints or makes an impression upon any material from
a genuine die;

(4)Fraudulently cuts, tears, or in any way removes from any material
any stamp, with intent that any use should be made of such stamp
or of any part thereof;

(5)Fraudulently mutilates any stamp, with intent that any use should
be made of any part of such stamp;

(6)Fraudulently fixes or places upon any material or upon any stamp,
any stamp or part of a stamp which, whether fraudulently or not,
has been cut, torn, or in any way removed from any other material,
or out of or from any other stamp;

(7)Fraudulently erases or otherwise either really or apparently
removes from any stamped material any name, sum, date, or other
matter or thing whatsoever thereon written, with the intent that any
use should be made of the stamp upon such material;

(8)Knowingly sells or exposes for sale or utters or uses ... any
stamp which has been fraudulently printed or impressed from a
genuine die;

(9)Knowingly, and without lawful excuse (the proof whereof shall lie
on the person accused) has in his possession ... any stamp which
has been fraudulently printed or impressed from a genuine die, or
any stamp or part of a stamp which has been fraudulently cut,
torn, or otherwise removed from any material, or any stamp which
has been fraudulently mutilated, or any stamped material out of
which any name, sum, date, or other matter or thing has been
fraudulently erased or otherwise either really or apparently removed,

Ss.14, 15 rep. by 1913 c.27 (3 & 4 Geo.5) s.20 sch. Pt.I

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 16
Proceedings for detection of forged dies, &c.

16. On information given before a justice upon oath that there is
just cause to suspect any person of being guilty of any of the
offences aforesaid, such justice may, by a warrant under his hand,
cause every house, room, shop, building, or place belonging to or
occupied by the suspected person, or where he is suspected of being
or having been in any way engaged or concerned in the commission
of any such offence, or of secreting any machinery, implements, or
utensils applicable to the commission of any such offence, to be
searched, and if upon such search any of the said several matters
and things are found, the same may be seized and carried away, and
shall afterwards be delivered over to the Commissioners.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 17
Proceedings for detection of stamps stolen or obtained fraudulently.

17.(1) Any justice having jurisdiction in the place where any stamps
are known or supposed to be concealed or deposited, may, upon
reasonable suspicion that the same have been stolen or fraudulently
obtained, issue his warrant for the seizure thereof, and for
apprehending and bringing before himself or any other justice within
the same jurisdiction the person in whose possession or custody the
stamps may be found, to be dealt with according to law.

(2) If the person does not satisfactorily account for the possession
of the stamps or it does not appear that the same were purchased
by him at the chief office or at one of the head offices, or
from some person duly appointed to sell and distribute stamps or
duly licensed to deal in stamps, the stamps shall be forfeited, and
shall be delivered over to the Commissioners.

(3) Provided that if at any time within six months after the
delivery any person makes out to the satisfaction of the
Commissioners that any stamps so forfeited were stolen or otherwise
fraudulently obtained from him, and that the same were purchased by
him at the chief office or one of the head offices, or from some
person duly appointed to sell and distribute stamps, or duly
licensed to deal in stamps, such stamps may be delivered up to
him.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 18
Licensed person in possession of forged stamps to be presumed guilty
until contrary is shown.

18.(1) If any forged stamps are found in the possession of any
person appointed to sell and distribute stamps, or being or having
been licensed to deal in stamps, that person shall be deemed and
taken, unless the contrary is satisfactorily proved, to have had the
same in his possession knowing them to be forged, and with intent
to sell, use, or utter them, and shall be liable to the punishment
imposed by law upon a person selling, using, uttering, or having in
possession forged stamps knowing the same to be forged.

(2) If the Commissioners have cause to suspect any such person of
having in his possession any forged stamps, they may by warrant
under their hands authorise any person to enter between the hours
of nine in the morning and seven in the evening into any house,
room, shop, or building of or belonging to the suspected person,
and if on demand of admittance, and notice of the warrant, the
door of the house, room, shop, or building, or any inner door
thereof, is not opened, the authorised person may break open the
same and search for and seize any stamps that may be found therein
or in the custody or possession of the suspected person.

(3) All officers of the peace are hereby required, upon request by
any person so authorised, to aid and assist in the execution of
the warrant.

(4) Any person who

(a)Refuses to permit any such search or seizure to be made as
aforesaid; or

(b)assaults, opposes, molests, or obstructs any person so authorised
in the due execution of the powers conferred by this section or
any person acting in his aid or assistance,

Mode of proceeding when stamps are seized.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 19

19. Where stamps are seized under a warrant, the person authorised
by the warrant shall, if required, give to the person in whose
custody or possession the stamps are found an acknowledgment of the
number, particulars, and amount of the stamps, and permit the stamps
to be marked before the removal thereof.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 20
As to defacement of adhesive stamps.

20. Every person who by any writing in any manner defaces any
adhesive stamp before it is used shall incur a fine of five
pounds: Provided that any person may with the express sanction of
the Commissioners, and in conformity with the conditions which they
may prescribe, write upon or otherwise appropriate an adhesive stamp
before it is used for the purpose of identification thereof.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 21
Penalty for frauds in relation to duties.

21. Any person who practises or is concerned in any fraudulent act,
contrivance, or device, not specially provided for by law, with
intent to defraud Her Majesty of any duty shall incur a fine of
fifty pounds.

As to discontinuance of dies.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 22

22. Whenever the Commissioners determine to discontinue the use of
any die, and provide a new die to be used in lieu thereof, and
give public notice thereof in the London, Edinburgh, and [Belfast
Gazettes], then from and after any day to be stated in the notice
(such day not being within one month after the same is so
published) the new die shall be the only lawful die for denoting
the duty chargeable in any case in which the discontinued die would
have been used; and every instrument first executed by any person,
or bearing date after the day so stated, and stamped with the
discontinued die, shall be deemed to be not duly stamped:

Provided as follows:

(a)If any instrument stamped as last aforesaid, and first executed
after the day so stated at any place out of the United Kingdom,
is brought to the Commissioners within fourteen days after it has
been received in the United Kingdom, then upon proof of the facts
to the satisfaction of the Commissioners the stamp thereon shall be
cancelled, and the instrument shall be stamped with the same amount
of duty by means of the lawful die, without the payment of any
penalty:

(b)All persons having in their possession any material stamped with
the discontinued die, and which by reason of the providing of such
new die has been rendered useless, may at any time within six
months after the day stated in the notice send the same to the
chief office or one of the head offices, and the Commissioners may
thereupon cause the stamp on such material to be cancelled, and the
same material, or, if the Commissioners think fit, any other
material, to be stamped with the new die, in lieu of and to an
equal amount with the stamp so cancelled.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 23
Application of Act to excise labels.

23. The provisions of this Act in reference to offences relating to
stamps shall apply to any label now or hereafter provided by the
Commissioners for denoting any [duty of excise other than a duty of
excise chargeable on goods imported into the United Kingdom], and
any label so provided shall be deemed to be included in the term
"stamp" as defined by this Act.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 24
Declarations, how to be made.

24. Any statutory declaration to be made in pursuance of or for
the purposes of this or any other Act for the time being in force
relating to duties may be made before any of the Commissioners, or
any officer or person authorised by them in that behalf, or before
any commissioner for oaths or any justice or notary public in any
part of the United Kingdom, or at any place out of the United
Kingdom, before any person duly authorised to administer oaths there.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 25
Mode of granting licences.

25. Any licence or certificate to be granted by the Commissioners
under this or any other Act for the time being in force relating
to duties may be granted by such officer or person as the
Commissioners may authorise in that behalf.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 26
Recovery of fines.

26. All fines imposed by this Act ... may be proceeded for and
recovered in the same manner and in the case of summary proceedings
with the like power of appeal as any fine or penalty under any
Act relating to the excise.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 27
Definitions.

27. In this Act, unless the context otherwise requires,

The expression "Commissioners" means Commissioners of Inland Revenue:

The expression "officer" means officer of Inland Revenue:

The expression "chief office" means chief office of Inland Revenue:

...

The expression "duty" means any stamp duty for the time being
chargeable by law:

The expression "material" includes every sort of material upon which
words or figures can be expressed:

The expression "instrument" includes every written document:

The expression "die" includes any plate, type, tool, or implement
whatever used under the direction of the Commissioners for expressing
or denoting any duty, or rate of duty, or the fact that any duty
or rate of duty or penalty has been paid, or that an instrument
is duly stamped, or is not chargeable with any duty or for
denoting any fee, and also any part of any such plate, type, tool,
or implement:

The expressions "forge" and "forged" include counterfeit and
counterfeited:

The expression "stamp" means as well a stamp impressed by means of
a die as an adhesive stamp for denoting any duty or fee:

The expression "stamped" is applicable as well to instruments and
material impressed with stamps by means of a die as to instruments
and material having adhesive stamps affixed thereto:

The expressions "executed" and "execution", with reference to
instruments not under seal, mean signed and signature:

The expression "justice" means justice of the peace.

Repeal.

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 28

28. ...

All bonds and securities given under or in pursuance of any
enactment hereby repealed shall have the same effect as if they had
been given in pursuance of this Act.

S.29 rep. by SLR 1908

STAMP DUTIES MANAGEMENT ACT 1891 - SECT 30
Short title.

30. This Act may be cited as the Stamp Duties Management Act,
1891.

Schedule rep. by SLR 1908






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