The Sun.
London, England, 1854-08-30 00:00:00

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THE NEW STAMP ACT.

It was mentioned on Saturday that a question had
arisen with regard to the new Stamp Act, which is to
come into operation on the 11th of October, as to
whether in the case of foreign bills it is to apply only to
such as are dated on or after that day, or to all t hat may
then fall due. Upon this and some other points of the
act the following correspondence has passed between
the Bank of England and the Board of Inland Revenue,
and it appears not only that it is to operate retrospec-
tively as regards foreign bills, but also that that result,
instead of having been caused by an oversight, as most
persons were inclined to suppose, was intended when
the measure was framed :

" Bank of England, Aug. 25.
" Sir,—l am desired by the Goveruors of the Bank of
England to submit to you the following points on the new
Stamp Act, which are of serious importance, and have ex-
cited great interest in the city of London among the mer-
cantile community.

" By the Ist section it is enacted that from the 10th of
October certain stamp duties shall be repealed; and, in lieu
thereof, shall be granted, charged, and paid certain duties
specified in the schedule. Some of the duties specified in
the schedule are altogether new and not substitutes for any
existing duties. I refer to the duties on foreign bills. The
question is, if the new duties imposed on foreign bills are
to take effect from the 10th of October, or whther they
take effect immediately, under the general operation of the
act for want of any time being fixed ?
"2. Supposing such duties to take effect on the 10th of
October, will they apply to all bills at that date, or only to
bills drawn after that date? The latter was obviously in-
tended by the proviso in section 1, but that proviso appears
only in terms to save from repeal or alteration any stamp
duties then payable in relation to any bill of exchange
dated before the 10th of October,—there were not, how-
ever, any stamp duties then payable in relation to foreign
bills which could be the subject of repeal or alteration, and
the question is, if the proviso will prevent the now duty
from attaching on such bills ?
." 3. With respect to foreign bills drawn in sets,—does
clause 6 apply to bills drawn abroad and payable here, as
well as to bills drawn here and payable abroad ? As re-
spects bills drawn abroad, all the parts of a bill do not
ordinarily arrive together, and where there are three or
more, it is not unusual to keep back one or more parts.
Further, it is usual to send one part of a bill to the drawer's
agent for acceptance, and to negotiate the other parts ; but
section 6 appears to restrain the negotiability of one part
of a bill in r ngland without all the others.
" Is it intended absolutely to prohibit the negotiability
of one part of a bill unless all parts aro transferred, or to
require that each of the parts negotiated where they are
not all transferred at the same time shall be stamped with
full duty, as a single bill, in such case ?
" 4. In reference to the provision in section s,—will it
suffice, on endorsing a foreign bill, that the date be stamped
or written by a clerk, or must it be written by the person
who endorses it ? This, though it may appear a small
matter, is really a serious consideration in the conduct of
business.

" I have the honour to be, Sir, your obedient servant,
" J. R. ELSEY, Deputy-Cashier,"

"Inland Revenue, Somerset-house, London, Aug. 29.
" Sir,—l have laid before the Board of Inland Revenue
your communication putting four questions with regard to
the operation of the Stamp Act of the last session, 17th and
18th of Victoria, chap. 83.
" I am directed to state in reply, that all the duties
contained in the schedule of the Stamp Act alluded to (in-
cluding the duties on foreign bills) take effect from the
10th of October, 1854, that is on the 11th of that month,
and not before.
"2. The new stamp duties will apply to all bills and
notes drawn in the United Kingdom on and after the 11th
of October, 1854, and to all foreign bills drawn out of the
United Kingdom which shall be presented for payment,
pail, endorsed, transferred, or negotiated in the United
Kingdom on or after the 11th of October, 1854, without
regard to the date of such foreign bills, or the time when
thy were drawn. The proviso in section 1 does not apply
to the last-mentioned foreign bills, and it was not intended
that it should do so.
" 3. Section 6 applies to foreign bills drawn and payable
abroad if negotiated in this kingdom, as well as to foreign
bills drawn in this kingdom payable abroad, such bills re-
spectively purporting to be drawn in sets ; but it does not
apply to bills drawn abroad and payable here. The effect of
this section in regard to all the bills to which it applies, is
to prohibit the negotiation of one part of a bill unless all
the parts are duly stamped and transferred.
"4. The object to be effected by the writing of the name
and date on the stamp is (as expressed in the act) to cancel
it, and the Board think that it will be a sufficient com-
pliance with the law if this be done by a clerk.
"I have the honour to be, Sir, your obedient servant
" J. R. Elsey, Esq." THOILIS KEOGH.

SUDDEN DEATH.—On Friday afternoon, John Mat-
thews, Esq., solicitor, of Oxford, was about leaving his
office to return to his residence at Headington, when he
was seized with a fit of apoplexy, and died in about an
hour after his attack. Mr. Matthews was about 50 years
of age.

THE CAPTAIN OF THE HIMALAYA
. AYD THE SCOTS GREYS.

Her Majesty's steam-ship Himalaya arrived at
Scutari, after a rapid passage from Liverpool of 10
days 22 hours, on the evening of the 7th inst. Cob
Griffith and ie officers were so gratified at the re-
sult of the voyage, and so pleased with the atten-
tion that had been paid to and care which had been
taken of them, their horses, and men, that they
presented to Captain Kellock a handsome piece of
plate, with a letter of thanks and a suitable inscrip-
tion, expressive of their feelings at the termination
of the voyage.
The following dre copies of the addresses pre-
sented to Captain Kellock and Mr. Lane, and of
the replies of those gentlemen :
_ _

" Koulalle Barracks, near Constantinople,
Aug. 11.
" Dear Captain Kellock,—We, the undersigned officers
of the Scots Greys, cannot allow the Himalaya to leave
us without our expressing to you how grateful we feel
for the unvarying kindness and attention with which we
have been treated by you during our passage to Turkey,
which has been more like a pleasure excursion than a
voyage on service. Your care and skill in the manage-
ment of the noble ship which you command have brought
us in safety to our destination ; all our wants and wishes
have been met in the kindest possible manner, and ever
since we landed we have been indebted to you for many
a comfort which we could not have enjoyed but for your
considerate care for officers and soldiers. We beg that
you will do us the favour of accepting a small testimonial
in token of our sense of all you have done for us, and,
with every wish for your welfare and prosperity,
" We remain, dear Captain Kellock,
"Yours very sincerely,
"Lieutenant-Colonel GRIFFITHS,
and all the Officers.
" Presentel to Captain Adam Kellock, of her Ma-
jesty's steamer Himalaya, by Lieut.-Colonel Griffiths
and the officers of the Scots Greys, as a small token of
their esteem, and in recollection of his skill and kindness
while conveying them on service to Turkey."'

"To LIEUTENANT-COLONEL GRIFFITHS AND THE OFFI-
CERS OF THE ROYAL NORTH BRITISH DRAGOONS,
OR SCOTS GREYS.
" Steam-ship Himalaya, Constantinople,
Aug. 11.
" Gentlemen,—lt is impossible for me to convey to
you how much I feel gratified by the receipt of y our
letter of this date, and also by the testimonial you have
been pleased to present me with. It is at all times
pleasing to find (in the execution of a public duty) that
appreciation which the contents of your letter lead me
to believe you have formed of my efforts ; and I hope
you will allow me to add that I have felt honoured by
the opportunity afforded me of conveying so distinguished
I a regiment to the seat of war. In conclusion, allow me
to offer you my earnest good wishes for your success and
increased honours.

"I am, gentlemen, yours very faithfully,
"ADAM KELLOCK."
A similar compliment was paid to the purser,
Mr. Lane.

THE LAW OF MARRIAGES,