The Express.
London, England, 1853-11-19 00:00:00

THE CZAR AND THE TREATIES.

TO TUE EDITOR OF THE EXPRIES.

Sia,—The Cm Nichelat., with the most lamb-
like innocence, proclaims his trust in God, whom he
intreats not to confound him when be goes to do battle
against men who have violated the sacred promises of
treaties.

Surely, sir, the imperial archives of St. Petersburg are
not so hermetically sealed but that his Majesty might find
the treaty of Pruth, of 1711, or that which confirmed it,
the first Adrianople treaty of 1713, or the treaty of
perpetual peace, ratified at Constantinople in 1720.
The Czar Peter, you remember, after the battle of
Poltava, burnt his lingers by rashly entering Moldaiia,
and only escaped from a very awkward predicament by his
wife's skill in bribery. Turkey was the great power then,
and Russia very modest in her pretensions.
By these treaties, Turkey being then in alliance with
Poland, stipulated. for her, and Peter solemnly bound
himself to °lnert° the stipulations, that Russia should
never annex any put of the Polish dominions, never
interfere with the elective succeed. n to the throne of
Poland, and never permit the dismemberment of her
empire.
The righteous Czar, then, has inherited a falsehood;
but now that, in his declining years, like Louis XIV.,
whom he is so proud of resembling, he grows so very
pious, he will doubtless restore the Polish territory to its
contition of 1720, after which, with a better conscience, he
may invoke the Divine aid against the Turks.
I have the honour to remain, yours, &c.,
Nov. 16. MONESTAS.

AUSTRIAN CONYISCATIONS IS ITALY.—The Milan
Gazette of the 12th publishes a list of 72 political refugees
whose property has been laid under sequestration in the
provinces of Milan, Como, Mantua, Lodi, Pavia, Brescia,
Cremona, Bergamo, and Sondriw. In this list we find the
names of many distinguished persons, such as Count Arese,
the two Counts Borromeo, General Lentil, Dolt* Litta,
Count Litta, Marquis Pallavicini, Marquis Rosales, Ptinoess
BelErioioso, &C.

OFFICIAL EXPLANATIONS ABOUT
THE NEW PENNY STAMPS.

lesterday the following " Popular asplenation 01 •
the Statute requiring a Stamp Duty of line Peony
on Receipts and Orders for Money, and of some pro-
visions of former acts bearing thereupon," wits issued
by authority of the Commissioners of Inland Revenue.
It well deserves general and attentive perusal :
Ties public are requested to take notice, that (Latina
stamps are prepared, Arvin, thereon respectively t'oe word
" Poetallei" Receipt," •• Draft." And that no stamp eon
be legally used riscept for the purism so oppressed.
PENNY STAMPS.
Numerous applications have been made to tbr Commie-
stoners of Inland they. nue on various que.tives relating
to the stamp duties on receipts and orders ler money
granted by an act of the last session.
The commissioners consider it advisable to print a short
statement, referring to the principal points on which their
opinion has been sought, hoping thereby to affirl general
and correct informative, and to promote the convenience of
the public.
RECEIPTS.
The stamp duty payable upon a receipt given for any
sum of money amounting t 3 40s. or upwards is ld.„ to be
paid by the toms giving the recti;,t. The receipt may
either be aims upon stamped paper, or an adhesive
stamp may be Bird to the paper upon which it is written ;
but in the latter ea.e the person giving the r. eeipt must
himself cancel the stamp by writing his initials, or some
portion of hi. signature, over it, before he delivers it,
under a penalty of 101. A rec.ipt cannot be made valid
afterwards by adleicg a stamp.
A person givintt a receipt for money amounting to 40.. or
upward. without a stamp subjects himself to a penalty of
10:.; end if, when 40s. or upwards is paid, a less sum than
40s. be a iec.lied in the receipt with the view to avoid the
duty. or any other contrivance or device be used for the
like parpose, a penalty of 501. will be incurred.
A arty
retusiog to give a receipt incurs a penalty
Of 101. .

Any note, memorandum, or writing whatsoever given
upon the payment of money, signifying that an account
has been discharged, or that mosey has been paid, or credit
given, is a receipt liable to stamp duty. If, therefore, the
person receiving money write, or by means of • stamp
im-
press upon any bill of parcels of invoice the word paid,"
'settled," " balanced, ' "discharged," or any words of •
like import, intended to signify the payment of money, he
must at the same time, if the piper be not already stamped,
affix thereto an adhesive receipt stamp, and cancel the
same by writing his initials or some portion of his signature
thereon. If he omit so to de, he will incur • penalty of
10/., and the mi morandum will be of no avail to the person
to whom it is given.
Entries made by persons receiving money in pass books
kept by the persons paying the moos e, are receipts; and
for every such entry made without athxing a stamp, and
writing over the stamp, as hereinbefere stated, where the
payment amounts to 40s. or upwards, a penalty of 10/. is
iocurrid.
On every occasion when money amounting to 40s. or
upwards is paid, whether it be on a sale by auction or other
ready money dealing, or the payment of wages, or on •
transaction of any other kind or description, if any receipt
be given it must be on a stamp; and so, likewise, must •
receipt fee money paid on account.
Receipts, discharges, or acknowledgments given upon
payments made by or with bills, drafts, notes, or other
securities are declared by law to be receipts chargeable
with stamp duty. Any receipt, therefore, given on such
an occasion, or any memorandum signifying that • bill,
draft, note, or other security has been gives or delivered
in satisfaction or on account of any demand, must be
stamped.
RECEIPTS UPON BILLS OR NOTES.
Receipts written upon promissory notes, bills of exchange,
drafts or orders for the payment of nosey, duly stamped,
or upon bills of exchange drawn oat of but payable in the
United Kingdom, are exempt from duty.
The receipts here alluded to are receipts for the money
specified in such document', given oa the payment thereof.
A special receipt, therefore, written on a bill or note when
Paid, intended to operate es a discharge of any particular
demand, besides that arising on the bill or note itaelt, re-
guin s • receipt stamp.
Except in the case of bills drawn abroad, an unstamped
receipt indorsed is valid only where the hill or note is duly
stamped. A receipt, therefore, on an unstamped cheque,
for the &entente, is not • did without a receipt stamp. To
make the cheque available as a voucher, it should be drawn
payable to order, instead of to bearer, and • one peony
draft stamp affixed thereto.
Where money dee upon a bill or note is payable by
instalments, the payments may be written off on the hack
of the bill or note by the holder; but if a receipt be given
to the per-on making any such payment, it must be
stamped.
LETTERS BY THE POST.
Letters by the poet, acknowledging the safe arrival of
any hills of exchange, bank notes, or other promissory
note', fa other neuritic' for money, are exempt from re-
ceipt duty ; but if t.,e receipt of money be acknowledged,
• stamp is required.
The exemption is confined to the mere acknowledgment
of the safe arrival of such bills of exchange, bask wow or
other prenainery notes or securities. It Is me belended to
give to the letter the effect of • discharge fee money, but
simply to authorise the receiver of the securities to convey
totle sender the information that they have reached the
hands of the person intended. If, therefore, tho letter of
acknowledgment contain any intimation relating to the ap-
propriation of the money represented by the securities, by
magnifying that credit has been given for the amount, or that
it kali been plated to account, it is no longer covered by the
exemption, bat becomes a receipt chargeable with stamp
duty. Instead, however, of enclosing • separate formal re-
ceipt in any such case, it will only be requisite to all: an
adhesive stamp to the letter of acknowledgment ; at the
same time uneeliing it by writieg the initials or a portion
of the signature to the letter upon it.
The documents, the safe arrival of which may thus be
acknowledged by pest without a receipt stamp, are bank
post bill., Bash teltell and country bank notes, letters
of credit, cost ease dimples (stamped or unstamped),
bills, drafts, and order' for payment of money of every
deteription whether due or not.
Where advice is given by letter to a person that money
has been paid to his credit, • letter in return, merely ac-
knowledging the receipt of the letter containing such
advice, is not chargeable as • receipt; but any intimation
that the money has been received is liable.
RECEIPT FOR TAXES.
By the recent eat, receipts for land tax, armed taxes'
and property and income tax, are exempted from stamp
duty ; bet then is no exemption in any of the stamp acts
of receipts for any ether rates or taxes.
Special exemptions from receipt duty contained in acts
of parliament are not affected by the recent act.
DRAFTS OR ORDERS.
A bill of exchange, draft, or order for the payment to
the bearer, sr to order on demand, of any sum of money,
of whatever amount, whether drawn upon a banker (ex-
cepting as herein-after mentioned, or upon any other person
is chargeable with the stamp duty of one penny, and may
be written on stamped paper, or an adhesive stamp may he
used.
All other bills of exchange, drafts, or orders at or after
sight or after date, for the payment of money amounting to
40e. or upend', an chargeable with stamp duty as here.'
tofore.
It is right, however, to state, that all negotiable or trans-
ferable drafts for sums under '2os. are illegal ; when there.
fore a payment is intended to be made by draft of a stun
under Me., the draft should not be made payable either to
bearer or to order, but only to the party in whom favour it
is drawn. In any such ease, if it be payable on demand it
will require the perny stamp ; if otherwise than on demand
it will not require &stamp.
A draft or order payable generally, without reference to
any stated period after the issuing of it, is payable on de-
mand ; sad any draft or order, though sot made payable
to bearer or to order, is chargeable with the same amount
of duty as if so payable, if it be delivered to the person in
whose favour it is drawn, or to any person on his behalf.
PROMISSORY NO rEs.
No alteration has been made in the daties on promissory
notes, Incept that bankers' deposit notes or accountable
receipts are sot now chargeable with duty, notwithstanding
they import that interest is to be paid.
The exemption in favour of these notes is not affected by
'team of their containing any stipulation that the money
is net to be withdrawn for a specified period or without
main.
LETTERS OF CREDIT.
All documents or writings usually termed letters of credit
are declared by law to be bills, drafts, or orders for the pay-
ment of money, and chargeable with stamp duty as bills of
exchange, drafts, or orders.
Al Ater of credit payable on demand must be en a penny
stamp ; but if the credit be nut given until a specified day,
or until advised, it is a bill of exchange payable after date,
and must lee stamped accordingly.
CHEQUES ON BANKERS.
A cheque on • banker payable to bearer on demand
not liable to stamp duty, provided that it be issued witbi¢ '
fifteen miles of the place where the banker units on his
bu•iaess.
That the place of issuing be truly specified in it.
That it be' dated on or before the day on which it is is-
sued, and not alter.
And that it du not direct the payment to be made by a
bill or note.
The moat frequent irregularity in regard to cheques is
the issuing of them at a distance of more than fifteen miles
from the banker on whom drawn. A cheque so issued is,
if not stamped, illegal and the person netting it, and the
banker knowingly psying it, incur the penalty of 1001.
each ; and the person knowingly receiving it in payment or
as a security incurs • penalty of 20/.
The place at which a cheque is to be considered as issued
is that where the drawer parts with the possession of it ;
and, if it be transmitted by him through the post, the place
of issuing a that where it is posted.
An unstamped cheque drawn and issued as above may be
circulated at any distance from the place of issue without
atfecting it. validity. Thus, • cheque drawn in London
upon a Lordon banker may be sent by post from London
to fila.gorr, or elsewhere, and negotiated there for any
period.
One of the objects in reducing the stamp duty on certain
drafts to one penny, and in providing adhesive stamps, was
te nshle persons residing at • distance from their bankers
to conform to the law at little expellee and with perfect
convenience. Persons residing beyond the distance of
Moen mites from their banker, whether nth neidenee
be oeceeional or permanent, ought to be at all times pro-
vided with stamp% as say iabactios of the law sabiooti
tbool lo a penalty.