The Sun.
London, England, 1830-04-26 00:00:00

NVW STAMP DUTIES.

(From a Co. rk.spondent of the Morning Herald.)
The new schedule, occupying nearly 100 folio
pages, is eausii!g the greatest consternation amongst
those classes who are engaged in the use of stamps.
It is likewise occasioning any thing but good feeling
towards the Government. The avowed object of
it is to consolidate all the existing Acts on the sub-
ject of Stamp Duties, and to assimilate those of
Ireland and Scotland to those of England ; and even,
if this object were honestly enforced, people say,
" What ! are the Stamp Duties, which were only
proposed as war taxes, to become part of the regular
and permanent taxation of the country ? Are they
looked upon now, in the 15th year of peace, as so
settled, that the laws and regulations respecting

hem are to be consolidated as Mr. Peel would con._

solidate the Larceny Laws, which form a portion of
the fixed Government of the country ? or, at least,

is there not to be that sort of relief from war taxa-

tion which would rescue the country from all the
vexatious subdivisions and endless variety of regu-

lations now existing ? Instead of general and ins-
tinct Stamp Duties (if the indirect Property Tax
must be continued)—duties imposed in such a
manner as to be comprehensible to all the world, like
so much on each bushel of malt or pound of tea—
.

why is the public to be harassed with new classifi•
cations, or descriptions of stamp duties—new -de- !
finitions of the several objects of duty, or exemption
therefrom—new scales of duties, running them up
four times as high as they were before in some in-
stances—and all, too, under the specious and de-
luding pretexts of consolidating existing Acts, and
assimilating the duties of the three countries ?"
Let the Stamp-office folks—they who are now
about to agitate. this most serious and extensive
question for the third time (their two former Bills
having been defeated)—answer —Why?
In the mean time, Mr. Editor, with your leave, I
will point out one or two other peculiarities in the
schedule of' 180• folio pages : though previously I
would mention, if not the positive breach of faith
on the part of the Chancellor of the Exchequer, at
least the defective (and I would not for the world
call it dishonest) manner in which the said schedule
of 100 folio pages is prepared. When the " conso-
lidation" of the Stamp Duties Acts was talked of—
no one having been allowed to get even the re-
motest peep at what was contemplated—the two
previous and defeated attempts at " consolidation,"
alias " increase of duties," had taught thousands
who are interested in the really momentous ques-
tion of Stamp Duties to be a little suspicious; and
they therefore implored that the pretty.scheme of
consolidation and assimilation might be made as
clear as possible. That the Chancellor of the Ex-
chequer, in the House, promised, stating that he
doubted not it would be so prepared as to be, on
Such point, satisfactory to all parties; and after-
wards, when some Member, on the resolution for
the introduction of the new Schedule being adopted,
required the very obvious arrangement of the
schedule, since the present one is prepared merely
for the use of the House and the public—namely, in
parallel lines or adjoining columns, to show the old
duties, and the proposed arrangement of duties, so
that, where difference was suggested, that difference
might be seen at once—it was understood that such
course would be adopted ; but nothing of the kind
is done—there is no contrast, no statement of what

were the old duties placed alongside the new duties.
To find out the differences, the old Acts and
schedules must severally be consulted, which is a
work not of hours, but of days 1 Was this keep- • •
ing faith ?
But a word or two on the provisions of the sche-
dule. Under the heads of " Presentations"—
Dispensations"--" Collations," &c.—matters in
which the CHURCH is concerned—an entirely newsy-
tern of dutyi'or taxation, appears to be contemplated.
Heretofore there were fixed sums for the stamps on
such instruments; the value of each ecclesiastical bene-
fice, dignity, or promotion, was taken from " the
King's books; but now it is proposed that " the
value is to be ascertained by certcate of the Arch-
bishop, Bishop, or Vicar-General of the diocese,"
and upon such valuation there is to be an ad valoreni
duty, or "property tax." This may be all perfectly
just; but who would expect to find such changes—
and this example is a tolerably good specimen of the
whole scheme—in a Bill to .consolidate the Stamp
Acts, and to assimilate duties ?
In the article which appeared in Wednesday's
Paper, as well as in the present one, complaint is
made not only of new scales of duties, being, in
reality, unexpectedly introduced, but alSo of new de-
finitions or descriptions being made, which must
operate in many instances as new duty, or to raise
doubts where the practice of trade, or legal deci-
sions, might have settled them. Urder the head
" Pamphlets," i❑ the fourth section of the schedule,
language is introduced which merits the most serious
attention of all publishers. The duties on pam-
phlets being named, it is added, " And all books
and papers, and all parts or numbers of any book,
or literary work published in parts or numbers, such
books or papers, or parts or numbers respectively,
not exceeding eight sheets in octavo or any lesser
page, or not oicceeding twelve sheets in quarto, or
twenty sheets in folio, in whatever manlier or form
same may be stitched or sewed, and whether the same
shall or shall not be stitched or sewed (not being
BOUND books), shall be deemed PAMPHLETS."
If this be not a tolerably wide net for the catching
of " pamphlets"—if even volumes, so long as they
are not" bound," are not amenable--I know not
the meaning of these words, This language does

of describe what has usually been deemed" pamp

lets;" therefore what is it but imposing something
that is very like new duty ? I know that recently
(in the instance of distinguished publishers in the
Strand) very novel claims have been made on ac-
count of pamphlets which the publishers had deemed
to be " volumes" and even for repayments of duties
on account of SECOND editions—a thing, I believe,
unpreceded in the trade;---but certainly the lan-
guage just quoted. may be made to apply to an im-
mense variety of publications that are not, and never
were, deemed, in common or Paternoster parlance,
" pamphlets." It ought to be added, that the
" Police Gazette, or Hue and Cry," books " for
the use of schools," or " containing only matters
of devotion or piety," are exempted.
Before I _conclude, perhaps, Mr. Editor, you
may not complain, if I get you to join with me in a
laugh at the expence of this schedule; and the in-
stance, while it will show you the fidgetty disposi-
tion to introduce transposition of language where
positive change in descriptions could not, be lugged
in, may at the same time give some tolerably good
idea of the character or calibre of mind that has
been at work upon this " Consolidation" and "As-
similation" measure. Amongst the exemptions in-
troduced in the 55th George 111. c. 184. (the
ablest Stamp Act ever prepared), under the head
of " R(eApts" is the following--" Receipts or
Discharges given by any Officer, SEAMAN, Marine, or
SOLDIER, or their representatives respectively, for
or on account of any wages, pay, or pension, due
from the NAVY Office, Army Pay Office, or Ord-
nance Office." In that Act it will be seen the sea-
man and the Navy had precedence of the soldier
and the Army Pay Office. In the new, or Conso-
lidation Bill, that measure which is to introduce into
one Act all the existing Acts, and, of course, their
language, where there is not positive cause for
change or omission, that same exemption is thus
worded :--" Receipts or Discharges given by any
MILITARY or Naval Officer, SOLDIER, Seaman, Or
Marine, or by any Pensioner of CHELSEA or Green-
wich Hospital, &c., on account of any wages, tze.
due from the ARMY Pay Office, or ORDNANCE
Office, or Nary Pay Office, or from CHELSEA or
Greenwich Hospital." Thus, even in the wording
of an exemption, and which one would suppose
would have been accurately copied, instead of being
transposed, so as to put the Army before the N AVY
—Chelsea before GREENWICH--and even the Ord-
nance before the NAVY Pay Office; in such trifling
matters has an opportunity been found of adminis-
to what might be supposed to be acceptable
tering