The Express.
London, England, 1851-12-02 00:00:00

THE STAMP-OFFICE VERSUS CHARLES
DICKENS'S . HOUSEHOLD NARRATIVE."

JUDGMENT.

The Court of Exchequer was exceedingly crowded
yesterday morning to hear judgment delivered in the cue
of " The Queen T. Bradbury and Evans," the question being
whether the publication called "The Household Narrative
of Current Eventi" comes within the meaning of the news-
paper sump act, and is thereby liable to the duty. As will
be seen by the subjoined judgment, three of the judges, in.
eluding the thiet Baron, decidect fur tile detcodauts, and
only one (Baron Parke) fur the crown. The non-liability
of the " Household Narrative " to the stamp duty is there-
fore established;

Baron Martim—l em of opinion that the defendants are I
entitled to the judgment of the court. The question on
which the judgment depends is whether a publication
called " Household Narrative in subject to the newspaper
duty implied by the statute 6 and 7 Wm. IV., e. 76. The
publication is • paper which eantains public news. It is
printed and published in London tor sale for less then 6t1.,
and contains not more than two sheets, and in published in
parts or numbers at intervals exceeding twenty-sin days.
The first statute which imposed • duty upon newspapers
was the 10 Anne, c. 19, see. 101. The subject upon which
the duty wan imposed was declared to be " newspapers or
paper." containing public news, intelligence, or occurrences
which (within a limited time therein mentioned), should be
priuted to be dispersed or made public." This statute ex-
pired, but the duty continued to be imposed by several
subsequent statutes on the subject, as the duty con-
tinued to be described by the sane words. The oo (kit.
ill., c. lfi.i, which was the statute imposing the duties
whichlimmediately preceded the present existing statute
6 and , Win. IV., e. ;6, mule use of the same identical
language as that used in the statute of Anne. The ordinary
understanding of the word " newspaper " in a publication
containing a narrative of recent events and occurrences,
published regularly, at *bort internals from time to time,
and Ibat the publishing at short intervals has been aloe).
deemed essential in ender to constitute a newspaper, is evi-
dent from the eireumetince that the Anneal4.vister,
which professes to be published shortly alter the 31st of
December in every year, and coutaine Ma account of all public
events and occurrences up to that day, has never, I believe,
been supposed to be subject to the newspaper duty, and
yet it INI:111s to be no way dietinguisbaule from a news-
paper, except in the greater internal between its publica-
tion. Now, what is the interv. I within which • paper must
be published in ordar to eonstitute it u newspaper, i- obvi-
ously a matter quite indefinite and uncertain ; but, in my
opinion, so far us stamp duty is emicerueil, this uncertainty
was removed, and was intended so to be, by the statute 00
Geo. 111. and 1 Geo. I V., e. ti. By this etatute' after reciting the
pamphlets and printed papers contenting observations upon
public em ate and occurrences tending to excite hatred to the
gyps ernment and coustitutionos hicli had lately been published
in great numbs n, mud at se ry small price,, it was enacted that
all pamphlets or papers containing any public news, intelli-
gence , or occurrences printed fur sale and published pe-
riod:rally at intervals not exceeding 26 days, when the
pamphlet or paper should not exceed two sheets, ur should be
published fur :ale for a less Plllll than 64., should be deemed
and taken to be newspaper., and he subject to the solar
duty or stamp as newspaper. ; and, although this part of
the st auto L repealed by the 6 & 7 Wm. IV., c. 76, this
enactment is re-enacted iu the schedule. Now, if the ar-
gent, at ou behalf of the Attorney-General be well-
founded, these enactments were altogether unnecevsary,
for if a paper published at intervals exceeding 26 days be a
newspaper subject to duty, such a paper published at in-
terim:, hen than 26 days would neceasarily be one she,.
list it ws ins to me that these enactments are and were
meant to be a legislative declaration of what shall be
deemed and taken to be n.wspapers within the stamp laws,
mom lye papers containing public news, published at in. I
Servals nut esetediug 26 days ; and iu my opinion
no publication is to be deemed a newspaper liable to stamp
duty unity it he published at au interval of, or lc. than,
'A; dap, notwithstanding it professes to contain the news or
occurrences of the day immediately preceding the publics-
ban. This view scents to me to 1*- confirmed by the 4th
section tit) Geo. 111. and 1 Geo. IV., which, in my judg-
ment. point out the distinction intended by the legislature
to I. made between papers published ut intervals of 26
day. and papers publislied at a greater interval. By this
section it WAS enacted that pamphlets and papers containiug
public newts, intelligence, or occurrences, printed for side,
and public led periodically, at intervals exceeding 26 days,
• not exceeding two sheets, sod publielied for sale at a
le, price than 241., ehoutt be published on the first day of
every calendar month, or within two days before or alter
that day, and at no other teem; and any person
publisioug such pamphlets at any other time was
subject to a penalty of 21.11. Now the Iloasd.uld Nur-
retire falls preei•ely within the above description, and if
it. liability to stamp duty had arisen before 6 & 7 Wm.
IV., e. 76, pawed, I should have thought it was nut sub-
ject to duty within f.es Geo. 111., Wall 60 Geo. 111., and
lieu. IV., but was subject to he regulation contained in
the 4;h section above. mentioned. 11 this he the correct
view of the law anterior to 6 & 7 Wm. IV., c. 76, and
which 1 believe it to be 1 have no difficulty in holding
that there is no duty payable by virtue of this statute. Thu
act was to reduce• the duty on newspapers, and I am quite
satisfied that no paper, nut subject to duty baron: that act,
either was ur was intended to be subjected thereto by
it. For the above reasons 1 am of opinion that the de-
knelanta are entitled to the judgment of the court in the:r
favour._

Ilr. Baron Platt stated that this was an information filed I
by the Attoiney-Lieneral, which merged the de tendatit-
with knowingly and wilfully publishing and printing a
aewspuper ou paper not property stamped, by which trey
had rendered themselves liable to • penalty of An., under
the ilth and 7th Victoria, chop. 76, see. 11. The learned
judge having described the nature and character of the
publication in question, stated that the question Mr the tie-
• of the court was, whether it woo chargeable to the
nes vaper duty. The schedule referred to in the act was
doubtless obscure, and calculated to raise great doubts a. to
the proper construction of the statute. But, in his opinion,
those doubts were dispelled on a review of the several sta-
two* which, from the statute 10th Anne downwards to the
6th and 7th William IV., had imposed duties on news-
papers' and au examination of the language there em-
ployed by the legislature when dealing with this subject.
The le.uceil juelge then minutely reviewed and discussed
tl.e Vanilla statutes, and concluded by expressing it to
loc opinion thut the IlouseAold Norrostdec did not fail
within the definition of a newspaper, according to
their previsions. It was to be remarked th it the
statutes imposing this duty nowhere presented the
words " ma_azines.' "reviews," or "register." The
ntlemares Moyenine had been for a long series of years
earned on and published at intervals exceeding 26 days
cat as this work was, and had never been sought to oc
treat. d as a newspaper liable to duty, though its contents
closely resembled those of the publication now under dis-
enionon. On the whole, his lordship (who was very iudni-
tinctly beand by us) was clearly of opinion that the legiala-
tare, in all these statutes, meant to treat as newspapers
liable to duty those publications only which continued sin
account of recent events and occurrences published periodi-
cally at intervals less than ',X days, and of a certain price
and size, within which predicaments the Household Narns-
lire did nut full. 11 this were nut so, the Quarterly Iterier,
which gave a summary of events up to the day of publica-
tion, would become liable to newspaper duty under this act,
and every single copy would require to be stamped. It ap-
peared to bins to be utterly preposterous to suppose that the
legielatare intended to impede the newspaper duty on pub-
lications which were put birth and printed at intervals
greater than 26 days, 11.10 he wax therefore of opinion that
the defendant was entitled to the judgment of the court.
Baron Parke—l think that in this case the crown is enti-
tled to our judgment. The question turns on the true
meaning of the first and third of three Chinni in the sche-
dule of 6t 7 Will. IV., c. 76. According to the nibs laid
down in " Due d. Mansfield v. Diamond" (4 Barnwell and
Creswell, 243) the tax canuot be imposed on the subject
except by words clearly showing the iuteutiun of the legis-
lature to do so. But 1 think that the terms used in that
act of parliament ere sufficiently plain and show the inten-
tion of the legislature clearly enough, especially when read
in connexion with thine of prior acts uu the same subject
The duty, by the 6 & 7 Will. IV., c. 76, schedule A, is im-
posed on any paper containing public news, intelligence, or
occurrence*, printed in any pert of the United Kingdom, to
be clansmen and made public. This is • repetition of the
definition of • newspaper contained in the !datum tint int-
postai the duty, 10 Anne, e. 9, section 101, in the subse-
quent acts inerdaing the duty, and in the acts 44 Goo. 111.,
c. tal, and nn (leo. Il 1., C. Ike, for the consolidation of the
manila duties. If theseprovisions had been stated alone in
7 the schedule of the 6 &Will. IV., c. 76, there would have
been no doubt that the publication in question was a news-
paper. The statute does nut enact that if it contain public
news, intelligence, or occurreuees aliment exclusive of other
matters, it shall be deemed a newspaper; it it had, it is ob-
vious that the enactment would have been avoided by adding
an anecdote from ancient history, or some other matter.
On the other hand it dues not provide that it it contain any
aces it shall be deemed a newspaper, otherwise an hiato-
rical or literary work might be so considered, which con. '
tinned some narrative of a very relent event—the " Law
Magazine," fir instance, which contains a summary of the I
events of the last quarter. The enactment uses ire team
"containing news," by which it is to be understood • pa- I
per whose main or general object is to give the public in- I
formation as to recent events. Upon referring to the paper
in question, • printed copy of which is annexed to the case,
I have no doubt that it would tall w ithin the definition of
• newspaper. But it is contended that the sub-
sequent enactment neutralises and limits the previous de-
Annum, and that nothing is a newspaper under the statute,
except that which answers both definitions. The subse-
quent clause is as follows: " And also (words clearly cuinu
lative not restrictive) any paper containing any public news,
intelligence, or occurrence (or any remarks or observation
thereon), printed in any part of the United kingdom fur
sale, and published periodically, or in parts or numbers
at intervals not 'acceding 26 days between the publication
of any two such papers, parts, or numbers respectively,
shall not exceed two sheets of the dimensions hereafter
api citied (delusively of any cover or blank leaf, or any
other leaf upon which any advertisement or other notice
shall be printed), or shall be published for sale for a less
sum than 6d. exclusive of duty by this act imposed
thereon." This claims is taken, with some alteration, from
the 60 Geo. 111. and I Geo. IV., e. 9, which is
avowedly fur the purpose of restraining the publication of
papers upon political subjects published in great numbers
and at small prices, and therefore makes them liable to the
stamp duties which they were not before. It proyide that,
from and after 1U days after the passing of this act, all
pamphlets and papers containing any public news, intelli-
gence, or occurrences, or any remarks or observations
thereon, or upon any matter in charch and state, printed in
any part of the United kingdom, published periodically, or