The Sun.
London, England, 1830-05-04 00:00:00

NEW STAMP DUTIES' BILL.

(From a Correspondent of the Morning Herald.)
The comparative statement of the stamp
duties proposed to be made payable throughout
the kingdom, showing also those now payable in
Great 'Britain and Ireland respectively, has, at
last, been delivered. It occupies one hundred
and sixty-five folio pages, the proposed duties
appearing in one column, and the existing duties
appearing in parallel lines. This was called for
in the first instance, and promised ; but the pro-
mise was not very promptly kept. The new
schedule was brought forward, but unaccom-
panied with any comparative statement or illustra-
tion, as was stated in the Morning Herald of
Saturday ; and though that new schedule affected

the interests of hundreds of thousands of per-
Sons in England, Scotland, and Ireland, no one
of that immense mass of people could gain
the remotest information of the projected changes,
or " consolidation," without procuring a sight
of the said new schedule. That new schedule
occupied 100 folio pages—no portion of its con-
tents ever got mentioned in the House, in the
Committee on the Stamp Acts, so that not one
of the hundreds of thousands of individuals in-

terested in the stamp duties, either by trading in
stamps, engaged in the profession of the law, or
concerned in the security of property, had any
chance of obtaining the most shadowy knowledge
of the said schedule, except by purchasing the
schedule at the Honourable House,—a purchase
that cost seven shillings and sixpence each copy r
That was no trifle ; and when obtained, it proved,
nothing--at least it proved nothing as to the com-
parison. It said what were to be the du
ties ; but amidst various changes it gave no ides,
by way of the promised comparison, of the con-
templated duties. The original statement, how-
ever, had to be purchased, if the immense num-
bers of persons interested in stamp duties, either
commercially, professionally, or as concerns pro-
perty, required information ; and now they have
to purchase that statement (with the additional
Comparative Statement) over again ; which, as
it is somewhat in the nature of a second tax.

will be an additional burden to them, a burden
not having the sanction of the House in the
shape of a tax.
The Comparative Statement now printed and
ready for delivery occupies one hundred and
sixty-five folio pages, and which wholly con-
sist of items; and as the schedule embodies
so many new forms, new definitions of what

come within the meaning of the Stamp Acts,
and, in so many instances, new scales of duties,
and as the Chancellor of the Exchequer ad-
mitted that even with those who were, from un-
divided attention, conversant with the complex
affair of stamp duties, the making out of the.
promised " Comparative Statement" (now de-
livered) was a matter of " considerable difficulty."
can it be asserting too much to say that at lease
some time ought to be given for the considera-
tion of the new system ? It may be perfectly
just ; but when those who are conversant with

every detail find some " difficulty" in making,
out the required and promised " Comparative
Statement, surely there may be some little
apology for those who require to have informa-
tion, who are only personally and professionally
interested in parts of the details. The Stamp
Act of 1815 (commonly called Mr. Neild's -
Act) was the result of five years' deliberate
consideration. Mr. Nield was a Barrister,
and had paid particular attention to the
subject, in consequence of which, and the
necessity of a new Bill, he was appointed to
the Board of Stamps. He framed that Stamp
Duties' Bill on principles, and with regulations,
that were consistent with the known and recog-
nised laws of property ; and when it is recol-
lected how many questions constantly occur to
harass Courts of Justice on the subject of stamps
and how extensively those questions affect, and
have affected, the security of property, it was
consolatory to reflect (if stamp duties must re-
mai❑ in such questionable and feverish detail),
that at least they were, generally speaking, so
imposed as, with few exceptions, to experience ,
the comprehensible recognition of the Courts of
Law. Now the system, instead of being con-
solidated, is to be " changed ;" and " consoli-
dation" is again to adopt the language of
Sir J. Newport, to mean " augmentation ;
therefore ought there to be any refusal of
time to understand the changes ; eve- ,
cially as, after having had to purchase the
schedule, folks will have to purchase the Com-
parative Statement ; and as the Bill of Mr. Neild
was five years in preparation, that is, he con-
suited every body who was likely to give infor-'
►nation, or to be affected; whereas the present
new system has been concocted without consult-
ing any body ? It comes out as a novelty and
a surprise, it is the exclusive production of the
stamp office ; and seeks only to enhance duty
by indirect means, whereas the Bill of Mr. Neild
(as the duty was to be continued) sought to
secure duty, and consistently with the known
and recognised principles of property.
I forbear to add to the instances of increased
duties. In previous communications I troubled •
you with many items ; but should the new and
indirect taxation scheme be persevered in, I
perhaps may trespass on you farther.
May 1. S.