Star.
London, England, 1830-04-21 00:00:00

NEW STAMP DUTIES' BILL.

Two Bills, in former Sessions, acre inirolucid to
lidate" and " amend " the Stamp Duties' Acts ; they. in re%
MY. were iwerea+e of duty Bills, as was shown, in V.MUL
articles, and both Bills were &feared. Now, after Minims: re-
paration, a third Bill is to be intnalucad, wish the tascinating de-
claration of being intended not only to constiliilate all the existing
Acts as to maw ditties, but to work the extra miracle of assimi-
lating the stamp duties of England, Scotland, and Ireland.—
" Emancipation and " assimilation " are to smell at flea
same nosegay ; but, if they do not quarrel on the road of this U;.,.
pian journey, it may not he difficult to show that it will not he fro! ,
want of cause of quatrel. The end asserted to be had in %ics
may be desirable enough : do the meas.; show that the Government
or their agents 'disinterestedly seek to benefit the public—to re-
move indisputable difficulties—in fine, to acccotnplish rdiet
from vexation and doubt, at the same time suffering the stem!,
duties to remain only as burdensome as they now are ? If more b
done under the pretext of "consolidating" or •' assimilating," a has
is it but imposing a new PM by indirect means ? Even that might
be bearable, if the increase were not very heavy, in the event
of the consolidation and assimilation measure really removing the
vexatious and doubtful peculiarities of the existing Acts ; but whet-.
new duties are imposed, and when, in almost all cases, the languagt•
of the old Acts, those which have existed for years, and which have
assumed something like a known and definite character, in conic.
quence of various decisions in Courts of Law, arc to be Almost
indescribably twisted, turned, and altered, the evil is likely to be
much greater than even that of increased duties. The schedules
for the new Stamp Duties' Act are ten in number, and occupy
nearly one hundred somewhat closely printed folio pages; the
arrangements, in very many instances, ate entirely new ; the descrip.
Lions also in very many instances, are entirely new, or the language
so transposed and twisted as to give it all the legal calamity of no-
velty; the satlesof duties, likewise, arc, in most instances, not only
new, but carried much higher than in any of the existing schedules :
therefore, is not the evil likely to be quite as great from such con-
solidation and assimilation as could result front avowed additional
duties, and avowed new regulations, definitions, and arrangements ?
The reverse of all this is to be found in the Stamp Act of 1816.
That Act requires little amendn.ent, 'except Some further reducticn.
of duty were cunceded; but that Act, and the whole system, made
tolerably familiar by experience and decisions, is to be almost wholly
su=ied.
so voluminous a schedule as that just printed by Perlis.
meet it is difficult to select, in one article, instances to illustrate its
alarming character, to show how extensively it alters existing lan.
guage, known distinctions, recognised scales, besides increasing
duties ; but I will make the attempt, premising, however, that it is
very remarkable that a kind of secret movement always appears to
prevail with regard to stamp duties, when changes or new arrange-
ments are contemplated, as if there existed a desire either to perplex
and harass the profession of the law, or to elude the vigilance of some
class of society competent, if time be given, to expose where ex.
posure might lead to defeat.
As a general principle, the stamp duties appear to be too venom,
for beneficial purposes, the schedule being divided into ten secticas.
without one section being allowed to explain another ; and the whole
occupying, with little more than items and definitions, nearly' lOU
folio pages
Instead of two distinct duties fordeeds of conveyance (It. and 11.
55.) why stoop to splitting small sums by making each 11.25. Id
And let it be remembered, that, where the lt. 2s. 6d. stamp will
apply in Great Britain, it will operate as an extra tax of 12s. Id. in
Ireland, a stamp of 10s. only now existing there. And the two
other distinct-duties of IL 10s. and It. 15s. will also add 10A. and
150. to the Irish stamp duties for like instruments.
There are some material variations with respect to admissions
and certificates, particularly as regards :votland ; and as to Char.
ten of Confirmanon, Novodamus, he. If Ido not much mistabe,
a great increase of duty is here contemplated • but, if this be the
ease, the " Malagrowthers " of Scotland, titc. will let us hear of it.
Asirsiments for Leases —lt appears that, if a memorandum far
a base ta entered into, the sante duty will have to be paid as if the
lease were actually signed ; the language being, " Lcase, or agree-
ing:U.lhr a lease." Is this consolidating the existing laws, or inn.
posing additional duty ?
Agreements between masters and mariners (generally known as
ships' articles) are charged with the trifling duty of 2. ; and so ate
indentures of apprentices to the sea service. Are not these entir,.ly
sew duties ?

Bills of Eathanhe.—Under this important head there appears to
to be au entirely new regulation, which, amongst other things, goes
to make liable to duty EVERT LETTER that is teriant requestiy
a /Head or correspondent to attend to any bill or money payment.
Bonds and Mortgaga.—The scales of duties fa:stamps on bonds
and mortgages aro considerably enlarged. Bonds or mottgages
Risen for securing an indefinite aunt will, under this new schedule.
be charged with one handsel and tea pounds duty, instead of
251; the said 251. being the highest duty, according to the existing
scale, whereas the stale is to be run up to 1101. Ti.. like is pre-
cisely the ease as to the existing and the proposed duties on molt.
Is all this consolidation of the existing laws, or inert**, of
gages.o As to bonds, by the way, a curious incident occurs :—Cua-
tom and Excise bends are reduced 16s. and bonds on obtaining
q,sie for istarrisp are keratoid las.
Ti: and Erase Consmisstinis--These, it wools, appear, raw
henceforth to bear no duty, the existing duties on those comasiasions
being omitted in this schedule. And this is consolidation of t! e
existing Acts!
Parehases, dissmailist, and Settlements, will act only be sub.
jested to a new seals or duties, esionsmsaly increased, but also to
new commentaries and regulations. However, more on this point
on some other occasion.

Letters of Ateorney.—Here, too, coasolidatlon AIMS increase.
Where more than sae party joins in the power, vales, those parties
come under an express description, dietlesei dts;j, mutt be paid es
emu./ t:mes ever aa there are parries to the power : at prerent oes
duty is sulkiest. whatever be the number of parties to the it.
strument. An this is " teasel ' I"
I onot close these remarks without adverting to the LroAcv
DUTT, which, it seats, Is to rentals unaltered. If the Bill were
really a "consolidation" measure, remark would he out of place ;
but when the Bill (as has been shown) alters the by, increases the
drubs, and, in some instances, easearously—in ether instances;
reduces them, and, is others, repanis, by omitting existing thiAle%
--revision of the kway duty by the Chancellor of the SW:ever
would one have bees " iravelhas .ors of the record." Children.
grand.ebildren, and lineal maven, ought, as formerly, to be
wholly exempted .from the payment fifth's duty, more especially the
plater se sealer. These relation, se matters of masa, provide tar •
mesas for advanoing the child in the world. Soon after she child
dies, and the pasta, am remuniug poserssion. as it were, of hie own
orighbil rarity, has as. may to pay defy en the advalubmatier.
but legacy duty bo.
Trumbrg that the meg gnat impasses of the reposed Nisi? •
Dudes' =.—aei to the mercantile or landed interests only, but to
all eimers•pla be aendleisee draw the dies deodel•ltlehpiebil
Mlle thasiejoi producing ass sod es' is. ins atittoden, eseepe,bp.
t',; I Inns* yours, ite.—evrreoposodera of Morning