The Sun.
London, England, 1853-04-26 00:00:00

NEWSPAPER SUPPLEMENTS.

The resolution to be proposed by the Chancellor of
the Exchequer under this head has been the subject of
much unnecessary remark, since in its present shape it
is entirely nugatory,
The resolution is as follows :—" That so much of any
act as imposes any stamp duty upon any sheet or piece
of paper containing wholly advertisements, and which
shall be published with and as a supplement to any
newspaper chargeable with stamp-duty, shall be re-
pealed."
Now, as there is not any such act, it is useless to
trouble the House of Commons with the resolutions
There was such an act—but it was repealed 17 years ago.
By the 6th George IV., cap, c. 119, supplements
were allowed to be issued on payment of half the stamp
charged on the newspaper, provided suck supplements
contained only adverti3ements. At that time there was
not any restriction on the size of either the newspaper
or the supplement.
By the 6th and 7th William IV., c. 76, the above act of
the preceding reign was repealed. The stamp on news-
papers was reduced, and the size of a newspaper was
limited.

The following is a statement of the duties which were
then imposed, and now exist:—
For every sheet or piece of paper whereon any news-
paper shall be printed, Id.
And where such sheet or piece of paper shall contain on
one side thereof a superficies, exclusive of the margin of
the letter-press, exceeding one thousand five hundred and
thirty inches, and not exceeding two thousand two hun-
dred and ninety-five inches, the widitional duty of ..d.
And 'where the aline shall contain on one side thereof a
suparficies, exclusive of the margin of the letter-press, ex-
ceeding two thousand two hundred and ninety-five inches,
the additional duty of id.
Provided always, that any sheet or piece of paper con-
taining on one side thereof a superficies, exclusive of the
margin of the letter-press, not exceeding seven hundred
and sixty-five inches, which shall be published with and
as a supplement to any newspaper chargeable with any of
the duties aforesaid, shall be chargeable only with the
duty of Ad.
By the alteration of the law in 1836 a supplement
became quite unconnected with advertisements. It
was merely another mode of extension. A stamp of
a penny was imposed upon every sheet of paper not
exceeding a certain size. A further stamp of a half-
penny was imposed upon any enlargement of the sheet
to the extent of one half, and of a penny if doubled ;
or a separate sheet, as a supplement, might be used with
a halfpenny stamp, if not exceeding half the size allowed
by law for a newspaper liable to a penny stamp.
Legally speaking, there is no such thing as "a double
supplement." A supplement of large size is taxable
only as a separate sheet of newspaper paper, and there-
fore pays a penny ; and there is no doubt but that, at
intervals exceeding 26 days, the Times might issue, if it
pleased, an advertising sheet without any stamp.
The resolution is, therefore, as much atvariance with
the spirit of the Newspaper Act as it is inoperative as
regards the letter of the law. The effect of the necessary
withdrawal of this resolution will be important, as the
Chancellor of the Exchequer will not only save the sum
received from the present supplement stamp-40,0001.
per annum which he intended to give up—but will gain
a large increase of revenue by the additional supplement
stamps issued consequent upon the increase of adver-
tisements. The result of reducing the advertisement
duty to sixpence will then doubtless be an increase of
public income.--Daily News.