1819: 60 George 3 & 1 George 4 c.9: Newspaper and Stamp Duties Act

1819: 60 George 3 & 1 George 4 c.9: An Act to subject certain Publications to the Duties of Stamps upon Newspapers, and to make other Regulations for restraining the Abuses arising from the Publication of blasphemous and seditious Libels.

[30th December 1819.]

WHEREAS Pamphlets and printed Papers containing Observations upon public Events and Occurrences, tending to excite Hatred and Contempt of the Government and Constitution of these Realms as by Law established, and also vilifying our holy Religion, have lately been published in great Numbers, and at very small Prices; and it is expedient that the same should be restrained: May it therefore please Your Majesty that it may be enacted; and be it enacted by The King’s Most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same,

[Certain printed Pamphlets and Papers subject to the Stamp Duties upon Newspapers, and to the Regulations of]

That from and after Ten Days after the passing of this Act, all Pamphlets and Papers containing any Public News, Intelligence or Occurrences, or any Remarks or Observations thereon, or upon any Matter in Church or State, printed in any Part of the United Kingdom for Sale, and published periodically, or in Parts or Numbers, at Intervals not exceeding Twenty six Days between the Publication of any Two such Pamphlets or Papers, Parts or Numbers, where any of the said Pamphlets or Papers, Parts or Numbers respectively, shall not exceed Two Sheets, or shall be published for Sale for a less Sum than Sixpence, exclusive of the Duty by this Act imposed thereon, shall be deemed and taken to be Newspapers within the true Intent and Meaning of an Act of Parliament passed in the Thirty eighth Year of the Reign of His present Majesty,

[38 G. 3. c. 78.]

intituled An Act for preventing the Mischiefs arising from the printing and publishing Newspapers and Papers of a like Nature by Persons not known, and for regulating the Printing and Publication of such Papers in other respects; and of another Act of Parliament passed in the Fifty fifth Year of the Reign of His present Majesty,

[55 G. 3. c. 80.]

intituled An Act to provide for the Collection and Management of Stamp Duties upon Pamphlets, Almanacks and Newspapers in Ireland; and of another Act passed in the Fifty fifth Year of the Reign of His present Majesty,

[55 G. 3. c. 185.]

intituled An Act for repealing the Stamp Office Duties on Advertisements, Almanacks, Newspapers, Gold and Silver Plate, Stage Coaches and Licences for keeping Stage Coaches, now payable in Great Britain; and for granting new Duties in lieu thereof; and of an Act passed in the Fifty sixth Year of the Reign of His present Majesty,

[56 G. 3. c. 56.]

intituled An Act to repeal the several Stamp Duties in Ireland, and also several Acts for the Collection and Management of the said Duties, and to grant new Stamp Duties in lieu thereof, and to make more effectual Regulations for calculating and managing the said Duties;

[and all other Acts in force relating thereto.]

and all other Acts of Parliament in force relating to Newspapers; and be subject to Such and the same Duties of Stamps, with such and the same Allowances and Discounts, as Newspapers printed in Great Britain and Ireland respectively now are subject unto under and by virtue of the said recited Acts of Parliament, and shall be printed, published and distributed under and subject to all such and the like Rules, Regulations, Restrictions, Provisions, Penalties and Forfeitures, as are contained in the said recited Acts or either of them, or in any other Act or Acts of Parliament now in force in Great Britain or Ireland respectively, relating to Newspapers printed, published, dispersed or made public in the United Kingdom; and the said recited Acts of Parliament, and all other Acts of Parliament now in force in Great Britain or Ireland respectively, relating to the printing, publishing, dispersing or making public in Great Britain or Ireland respectively, any Newspapers, or containing any Regulations relating thereto, and all the Clauses, Provisions, Regulations, Restrictions, Penalties and Forfeitures therein respectively contained, and in force at the passing of this Act, shall

[Such Acts (Exception) to be in force.]

(except where the same may be altered by this Act) be applied and put in force in relation to all such Pamphlets and printed Papers aforesaid, as fully and effectually as if all such Clauses, Provisions, Regulations, Restrictions, Penalties and Forfeitures were respectively severally and separately re-enacted in and made Part of this Act; and the said recited Acts, and all other such Acts of Parliament as aforesaid, and this Act, shall, as to all the Purposes of carrying this Act into Execution, be construed as one Act.

[What Quantity of Paper to be deemed a Sheet.]

II. And be it further enacted, That no Quantity of Paper less than a Quantity equal to Twenty one Inches in Length and Seventeen Inches in Breadth, in whatever Way or Form the same may be made or may be divided into Leaves, or in whatever Way the same may be printed, shall be deemed or taken to be a Sheet of Paper within the Meaning and for the Purposes of this Act.

[Cover, &c. not deemed Part of a Pamphlet.]

III. And be it further enacted, That no Cover or Blank Leaf, or any other Leaf upon which any Advertisement or other Notice shall be printed, shall, for the Purposes of this Act, be deemed or taken to be a Part of any such Pamphlet, Paper, Part or Number aforesaid.

[Publications at Intervals exceeding 26 Days, to be published on the First Day of the Month, or within Two Days before or after.]

IV. And be it further enacted, That all Pamphlets and Papers containing any Public News, Intelligence or Occurrences, or any such Remarks or Observations as aforesaid, printed for Sale, and published periodically, or in Parts or Numbers, at Intervals exceeding Twenty six Days between any Two such Pamphlets or Papers, Parts or Numbers, and which said Pamphlets, Papers, Parts or Numbers respectively, shall not exceed Two Sheets, or which shall be published for Sale at a less Price than Sixpence, shall be first published on the First Day of every Calendar Month, or within Two Days before or after that Dav, and at no other Time; and that if any Person or Persons shall first publish or cause to be published any such Pamphlet, Paper, Part or Number aforesaid, on any other Day or Time,

[Penalty 20l.]

he or they shall forfeit for every such Offence the Sum of Twenty Pounds.

[The Price, and Day of Publication, to be printed on Periodical Publications.]

V. And be it further enacted, That upon every Pamphlet or Paper containing any Public News, Intelligence or Occurrences, or any Remarks or Observations thereon, or upon any Matter in Church or State, printed in any Part of the United Kingdom for Sale, and published periodically, or in Parts or Numbers, at Intervals not exceeding Twenty six Days between the Publication of any Two such Pamphlets or Papers, Parts or Numbers, and upon every Part or Number thereof, shall be printed the full Price at which every such Pamphlet, Paper, Part or Number shall be published for Sale, and also the Day on which the same is first published;

[Omitting the same, selling, &c.]

and if any Person shall publish any such Pamphlet, Paper, Part or Number, without the said Price and Day being printed thereon, or if any Person shall at any Time within Two Months after the Day of Publication printed thereon as aforesaid, sell or expose to Sale any such Pamphlet, Paper, Part or Number, or any Portion or Part of such Pamphlet, Paper, Part or Number, upon which the Price so printed as aforesaid shall be Sixpence, or above that Sum, for a less Price than the Sum of Sixpence,

[Penalty 20l.]

every such Person shall for every such Offence forfeit and pay the Sum of Twenty Pounds.

[Proviso for Allowance to Distributors, &c. who buy to retail.]

VI. Provided always, and be it further enacted, That nothing in this Act contained shall extend or be construed to extend to subject any Person publishing any Pamphlet or Paper to any Penalty for any Allowance in Price made by the Person for whom and on whose behalf, and for whose Profit, Benefit or Advantage, the same shall have been first published, to any Bookseller or Distributor, or other Person to whom the same shall be sold for the Purpose of retailing the same.

[Such Pamphlets freed from certain Regulations.]

VII. And be it further enacted, That all Pamphlets and Papers which are by this Act declared to be subject to the Stamp Duties upon Newspapers, shall be freed and discharged from all the Stamp Duties and Regulations contained in any Act of Parliament relating to Pamphlets.

[No Persons to print or publish Newspapers, &c, or Pamphlets, without entering into Recognisance, or giving Bond for securing Fines upon Conviction for labels.]

VIII. And be it further enacted, That no Person, from and after Thirty Days after the passing of this Act, shall print or publish for Sale any Newspaper, or any Pamphlet or other Paper containing any Public News, Intelligence or Occurrences, or any Remarks or Observations thereon, or upon any Matter in Church or State, which shall not exceed Two Sheets, or which shall be published for Sale at a less Price than Sixpence, until he or she shall have entered into a Recognisance before a Baron of the Exchequer, in England, Scotland or Ireland respectively, as the Case may be, if such Newspaper or Pamphlet, or other Paper aforesaid, shall be printed in London or Westminster, or in Edinburgh or Dublin, or shall have executed in the Presence of, and delivered to some Justice of the Peace for the County, City or Race where such Newspaper, Pamphlet or other Paper shall be printed, if printed elsewhere, a Bond to His Majesty, His Heirs and Successors, together with Two or Three sufficient Sureties, to the Satisfaction of the Baron of the Exchequer taking such Recognisance, or of the Justice of the Peace taking such Bond, every Person printing or publishing any such Newspaper or Pamphlet or Paper aforesaid, in the Sum of Three hundred Pounds, if such Newspaper, Pamphlet or Paper shall be printed in London or within Twenty Miles thereof, and in the Sum of Two hundred Pounds, if such Newspaper, Pamphlet or Paper shall be printed elsewhere in the United Kingdom, and his or her Sureties in a like Sum in the whole, conditioned that such Printer or Publisher shall pay to His Majesty, His Heirs and Successors, every such Fine or Penalty as may at any Time be imposed upon or adjudged against him or her, by reason of any Conviction for printing or publishing any blasphemous or seditious Libel, at any Time after the entering into such Recognisance or executing such Bond;

[Penalty 20l.]

and that every Person who shall print or first publish any such Newspaper, Pamphlet or other Paper, without having entered into such Recognisance, or executed and delivered such Bond with such Sureties as aforesaid, shall, for every such Offence, forfeit the Sum of Twenty Pounds.

If Sureties pay any Part of the Money for which they are bound, or become Bankrupt, new Recognisance or Bond with Sureties to be given.]

IX. Provided always, and be it further enacted, That in every r case in which any Surety or Sureties in any such Recognisance or Bond shall have been required to pay and shall have paid the whole or any Part of the Sum for which he, she or they shall have become Surety; or in case any such Surety or Sureties shall become Bankrupt, or be discharged under any Insolvent Act; then and in every such Case the Person for whom such Surety or Sureties shall have been bound, shall not print or publish any Newspaper or Pamphlet, or other Paper aforesaid, until he or she shall, upon being required so to do by the Commissioners of Stamps for Great Britain and Ireland respectively, have entered into a new Recognisance, or executed a new Bond, with sufficient Sureties, in the Manner and to the Amount aforesaid; and in case he or she shall print or publish any such Newspaper or Pamphlet, or other Paper aforesaid, without having entered into such new Recognisance, or executed such new Bond as aforesaid, having been required so to do as aforesaid,

[Penalty 20l.]

he or she shall forfeit for every such Offence the Sum of Twenty Pounds.

[Sureties may withdraw from Recognisance (Exception) upon giving Notice.]

X. Provided always, and be it further enacted, That if any Surety or Sureties shall be desirous of withdrawing from such Recognisance or Bond, it shall and may be lawful to and for him or them so to do, upon giving Twenty Days previous Notice in Writing to the said Commissioners of Stamps respectively, or to the Distributor of Stamps of and for the District where the Printer or Publisher for whom he or they is or are Surety or Sureties shall reside, and also to such Printer or Publisher; and that in any such Case, every such Surety or Sureties, from and after the Expiration of such Notice, shall not be liable upon the said Bond or Recognisance, other than and except for any Penalty or Penalties before that Time imposed or incurred, and for which he or they would otherwise have been liable under the said Recognisance or Bond;

[New Recognisance to be entered into.]

and that then and in every such Case, the Person for whom such Surety or Sureties shall have been bound, shall not print or publish any Newspaper or Pamphlet, or other Paper aforesaid, until he or she shall have entered into a new Recognisance, or executed a new Bond, with sufficient Sureties, in the Manner and to the Amount aforesaid; and in case he or she shall print or publish any such Newspaper or Pamphlet, or other Paper aforesaid, without having entered into such new Recognisance or Bond as aforesaid,

[Penalty 20l.]

he or she shall for every such Offence forfeit the Sum of Twenty Pounds.

[Bonds free from Stamp Duty.]

XI. Provided always, and be it further enacted, That no such Bond as aforesaid shall be subject or liable to any Stamp Duty; any thing in any Act or Acts of Parliament to the contrary notwithstanding.

[Lists of Recognisances, &c. transmitted to Commissioners of Stamps in England, Scotland, and Ireland respectively.]

XII. And be it further enacted, That Lists of all the Recognisances which shall have been entered into in the respective Courts of Exchequer in England, Scotland or Ireland, shall, Four Times in each Year, be transmitted to the Commissioners managing the Stamp Duties in Great Britain and Ireland respectively, as the Case may be, by the respective Officers recording such Recognisances in such respective Courts; and all Bonds executed under the Provisions of this Act shall, within Ten Days at the furthest after the Execution thereof, be transmitted to the said Commissioners respectively, by the Justices of the Peace to whom the same shall have been respectively delivered.

[Reasons for passing this Enactment.]

XIII. And Whereas the Printer or Publisher of any Newspaper, and of any Pamphlet and Paper hereby enacted to be deemed and taken to be a Newspaper, will, after the passing of this Act, be bound, under and by virtue of the Provisions contained in the said Acts made and passed in the Thirty eighth and Fifty fifth Years of His Majesty’s Reign respectively, to deliver to the Commissioners of Stamps in Great Britain and Ireland respectively, or some Distributor of Stamps or other Officer, on the Day on which the same is published, or within a certain Time afterwards, One of the Newspapers, Pamphlets or Papers so published, signed as in the said Acts is respectively directed: And Whereas it is expedient that the same or similar Provisions and Regulations should extend and be applied to all Pamphlets and Papers, whether published periodically or not, and which shall contain any Public News, Intelligence or Occurrence, or any Remarks or Observations thereon, or upon any Matter in Church or State, and which Shall not exceed Two Sheets as aforesaid, or which shall be published for Sale at a less Price than Sixpence;

[38 G. 3. c. 78. and 56 G 3. c. 56. Delivery by Printer of Newspapers, &c. to be made to the Commissioners of Stamps.]

Be it therefore enacted, That from and after Ten Days after the passing of this Act, the Printer or Publisher of any Pamphlet or other Paper for Sale, containing any Public News, Intelligence or Occurrences, or any Remarks or Observations thereon, or on any Matter in Church or State, shall, upon every Day upon which the same shall be published, or within Six Days after, deliver to the Commissioners of Stamps for Great Britain and Ireland respectively, at their Head Offices, or to some Distributor or Officer to be appointed by them to receive the same, and whom they are hereby required to appoint for that Purpose, One of the Pamphlets or Papers so published upon each such Day, signed by the Printer or Publisher thereof, in his Handwriting, with his Name and Place of Abode; and the same shall be carefully kept by the said Commissioners, or such Distributor or Officer as aforesaid, in such manner as the said Commissioners shall direct; and such Printer or Publisher shall be entitled to demand and receive from the Commissioners, or such Distributor or Officer, the Amount of the Retail Price of such Pamphlet or Paper so delivered;

[Penalty 100l.]

and in every Case in which the Printer and Publisher of Such Pamphlet or Paper shall neglect to deliver One such Pamphlet or Paper in the manner hereinbefore directed, such Printer and Publisher shall, for every such Neglect respectively, forfeit and lose the Sum of One hundred Pounds.

[Commissioners refusing to take Pamphlets. &c. to give Certificate thereof, and thereupon Printer, &c. free from Penalty.]

XIV. Provided always, and be it further enacted, That in case the said Commissioners, or such Distributor or Officer aforesaid, shall refuse to receive or pay for any Copy of such Pamphlet or Paper offered to be delivered to them or him as aforesaid, for or on account of the same’ not being within the true Intent and Meaning of this Act, such Commissioners, Distributor or Officer shall, if required so to do, give and deliver to such Printer or Publisher a Certificate in Writing that a Copy of such Pamphlet or Paper had been by him duly offered to be delivered; and such Printer or Publisher shall thereupon be freed and discharged from any Penalty for not having delivered such Copy as aforesaid.

[Selling Papers not stamped, Penalty 20l.]

XV. And be it further enacted, That if any Person shall sell or expose to Sale any Pamphlet or other Paper not being duly stamped, if required to be stamped, such Person shall, for every such Offence, forfeit the Sum of Twenty Pounds.

[Recognisance, in case of Libel, to be of good Behaviour, as well as to appear to answer.]

XVI. And be it declared and enacted, That it shall be lawful for any of His Majesty’s Courts of Record at Westminster or Dublin or of Great Session in Wales, or any Judge thereof respectively, or for any Court of Quarter or General Sessions of the Peace, or for any Justice of the Peace before whom any Person charged with having printed or published any blasphemous, seditious or malicious Libel, shall be brought for the purpose of giving Bail upon such Charge, to make it a Part of the Condition of the Recognisance to be entered into by such Person and his or her Bail, that the Person so charged shall be of good Behaviour during the Continuance of such Recognisance.

[Recovery of Penalties.]

XVII. And be it further enacted, That all Fines, Penalties and Forfeitures by this Act imposed, shall be recovered by Action of Debt, Bill, Plaint or Information in any of His Majesty’s Courts of Record at Westminster or Dublin, or the Courts of Great Session in the Principality of Wales, or the Courts of the Counties Palatine of Chester, Lancaster and Durham, or in the Court of Session or Court of Exchequer in Scotland (as the Case shall require), wherein no Essoign, Privilege, Protection, Wager of Law or more than One Imparlance shall be allowed; or before any Two Justices of the Peace of the County, Riding, Stewartry, City or Place where the Offence shall be committed:

[Proviso as to Amount.]

Provided always, that no larger Amount in the Whole than One hundred Pounds shall be recoverable or recovered before any Justices of the Peace, for any such Penalties incurred in any one Day; any thing in this Act or any other Acts of Parliament contained to the contrary notwithstanding.

[Two Justices may determine Offences:]

XVIII. And be it further enacted, That it shall be lawful for any Two or more Justices of the Peace, in all Cases in which they are authorised to hear and determine any Offence or Offences which shall be committed against this Act, or any other Act or Acts of Parliament which are by this Act required to be construed therewith as Part thereof, upon Information exhibited or Complaint made in that behalf, within Three Months after any such Offence committed, to summon the Party accused, and also the Witnesses on either Side;

[Examination upon Oath.]

and upon the Appearance, or Contempt of the Party accused in not appearing, to proceed to the Examination of the Witness or Witnesses upon Oath (which Oath they are hereby empowered to administer), and to give Judgment for the Penalty or Penalties incurred;

[Party not paying Penalty;]

and in case the Party shall not immediately pay the said Penalty or Penalties,

[Imprisonment.]

to commit the Offender to Prison, there to remain for any Time not exceeding Six Months, unless such pecuniary Penalty or Penalties shall be sooner paid and satisfied; and if any Party shall find himself or herself aggrieved by the Judgment of any such Justices, then he, she or they may, upon giving Security to the Amount or Value of the Penalty or Penalties adjudged, together with such Costs as may he awarded in case such Judgment shall be affirmed,

[Appeal upon Security.]

appeal to the Justices of the Peace at the next Quarter or General Sessions of the Peace for the County, Riding, Division or Place wherein such Offence shall be committed, who are hereby empowered to summon and examine Witnesses upon Oath, and finally to hear and determine the same; and in case the Judgment shall be affirmed, it shall be lawful for such Justices to order the Person or Persons making such Appeal, to pay such Costs occasioned by such Appeal, as to them shall seem meet: Provided nevertheless,

[Justices may mitigate Penalties;]

that it shall and may be lawful for the said respective Justices, where they shall see Cause, to mitigate or lessen any such Penalty or Penalties, in such manner as they in their Discretion shall think fit;

[allowing Costs.]

the reasonable Costs and Charges of the Officers or Informers being always allowed over and above such Mitigation; and so as such Mitigation does not reduce the Penalty to less than One fourth Part thereof, over and above the said Costs and Charges.

[Persons summoned as Witnesses not appearing, &c.]

XIX. And be it further enacted, That if any Person shall be summoned as a Witness to give Evidence before such Justices of the Peace, touching any such Offence, either on the Part of the Prosecutor or of the Person or Persons accused, and shall neglect or refuse to appear at the Time and Place to be for that. Purpose appointed, without a reasonable ‘Excuse for such his or her Neglect or Refusal, to be allowed of by the Justices before whom the Prosecution shall be depending, or appearing shall refuse to give Evidence,

[Penalty.]

then every such Person shall forfeit for every such Offence any Sum not exceeding Twenty Pounds, to be levied and paid in such manner and by such means as is in this Act directed as to other Penalties.

[Form of Convictions.]

XX. And be it further enacted, That the Justices before whom any Offender shall be convicted as aforesaid; shall cause the said Conviction to be made out in the Manner and Form following, or in any other Form of Words to the like effect, mutatis mutandis; that is to say,

County of __________ to wit.

Be it remembered, That on __________ at __________ A.B. of __________ was duly convicted before us, __________ of His Majesty’s Justices of the Peace for __________ in pursuance of an Act passed in the Sixtieth Year of the Reign of His present Majesty, intituled An Act [Title of this Act]; for that the said A.B. on the __________ Day of __________ now last past, did [here state the Offence, as the Case may happen to be] contrary to the Form of the Statute in that Case made and provided; for which Offence we do adjudge that the said A.B. hath forfeited the Sum of __________; and [if the __________ Justices mitigate the Penalty] which Sum of __________ we do hereby mitigate to the Sum of __________ Given under our Hands and Seals, this __________ Day of __________.

[No Certiorari, &c.]

XXI. And be it further enacted, That no Order or Conviction made in pursuance of this Act by any Justices of the Peace, shall be removed by Certiorari, Advocation or Suspension, into any Court whatever; and that no Writ of Certiorari, Advocation or Suspension shall supersede Execution or other Proceedings upon any such Order or Conviction, but that Execution and other Proceedings shall be had thereupon, any such Writ or Writs or Allowance thereof notwithstanding.

[Actions for Penalties to be commenced in the Name of the Attorney General in England and Ireland, and Advocate for Scotland, or some Officer of the Stamp Duties.]

XXII. And be it further enacted, That it shall net be lawful for any Person or Persons whatsoever to commence, prosecute, enter or file, or cause or procure to be commenced, prosecuted, entered or filed, any Action, Bill, Plaint or Information in any of His Majesty’s Courts, or before any Justice or Justices of the Peace, against any Person or Persons, for the Recovery of any Fine, Penalty or Forfeiture made or incurred by virtue of this Act, unless the same be commenced, prosecuted, entered or filed in the Name of His Majesty’s Attorney General in that Part of Great Britain called England, or in the Name of His Majesty’s Attorney General in Ireland, or His Majesty’s Advocate for Scotland (as the Case may be respectively), or in the Name of the Solicitor or some other Officer of His Majesty’s Stamp Duties in that Part of Great Britain called England, or in Scotland or Ireland respectively; and if any Action, Bill, Plaint or Information shall be commenced, prosecuted, entered or filed in the Name or Names of any other Person or Persons than is or are in that behalf before mentioned, the same and every Proceeding thereupon had, are hereby declared, and the same shall be null and void to all Intents and Purposes.

[Duties under Management of Commissioners of Stamps.]

XXIII. And be it further enacted, That for the better and more effectually levying and collecting the said Duties, the same shall be under the Government, Care and Management of the Commissioners for the time being appointed in Great Britain and Ireland respectively, to manage the Duties on Stamped Vellum, Parchment and Paper; who, or the major Part of them, in Great Britain and Ireland respectively, are hereby required and empowered to do all ether Things necessary to be done for putting this Act into Execution, with relation to the said Duties hereby granted, in the like and in as full and ample a manner as they or the major Part of them were authorised to put in Execution any Law or Laws concerning Stamped Vellum, Parchment and Paper.

[Duties and Discounts to be paid and allowed as former Duties and Discounts; and Provisions of former Acts to extend to this Act.]

XXIV. And be it further enacted, That the said Duties shall be and are hereby made payable to His Majesty, His Heirs and Successors; and the said Duties, and the several Allowances, Discounts and Some of Money for or in respect of the same, shall and may be respectively raised, levied, collected, answered, paid, recovered, adjudged, accounted for and applied and appropriated, mitigated and allowed, in such and the like manner, and in or by any or either of the general or special Ways, Means or Methods, by which the Duties upon Newspapers, and Discounts and Allowances in respect thereof, under the Management of the said Commissioners of Stamped Vellum, Parchment or Paper, are or may be raised, levied, collected, answered, paid, recovered, adjudged, mitigated and allowed; and the several Persons, and also all such Pamphlets and Papers, of what Nature or Kind soever, by this Act made liable to the Payment of Duty, or entitled to any Discount or Allowance, shall be and the same are hereby made subject and liable to all and every the Conditions, Regulations, Rules and Restrictions, to which such Persons and Newspapers are generally or specially subject and liable by any Act or Acts of Parliament in force before the passing of this Act; and all and every Pain, Penalty, Fine or Forfeiture for any Offence whatever committed against or in breach of any Act or Acts of Parliament now in force for securing the Duties under the Management of the said Commissioners of Stamped Vellum, Parchment and Paper, upon Newspapers, or for the Regulation or Improvement of the said Duties, and the several Clauses, Powers, Provisions, Directions, Matters and Things therein contained, shall (except as the same or any of them are by this Act altered or repealed) and are hereby directed and declared to extend to, and shall be respectively applied, practised and put in Execution for and in respect of the several Duties charged, imposed and allowed, in as full and ample a Manner, to all Intents and Purposes whatsoever, as if all and every the said Clauses, Provisions, Powers, Restrictions, Directions, Fines, Pains, Penalties or Forfeitures, Matters and Things, were particularly repeated and re-enacted in the Body of this Act.

[Application of Duties.]

XXV. And be it further enacted, That the Monies arising from the Duties hereby granted shall be paid into the Receipt of the Exchequer at Westminster and Dublin respectively, and shall be carried to and made Part of the Consolidated Fund of the United Kingdom of Great Britain and Ireland.

[Proviso for Acts of Parliament, Proclamations, Orders of Council, &c.]

XXVI. Provided always, and be it further enacted, That nothing in this Act shall extend to Acts of Parliament, Proclamations, Orders of Council, Forms of Prayer and Thanksgiving, and Acts of State, ordered to be printed by His Majesty, His Heirs or Successors, or His or their sufficient and authorised Officer; or to any printed Votes or other Matters by Order of either House of Parliament; or to Books commonly used in the Schools of Great Britain or Ireland, or Books or Papers containing only Matters of Devotion, Piety or Charity; or daily Accounts; or Hills of Goods imported and exported; or Warrants or Certificates foe the Delivery of Goods; and the Weekly Bills of Mortality; or to Papers containing any Lists of Prices Current, or of the State of the Markets, or any Account of the Arrival, Sailing or other Circumstances relating to Merchant Ships or Vessels; or of any other Matter wholly of a Commercial Nature; provided such Bills, Lists or Accounts do not contain, any other Matter than what hath been usually comprised therein; or to the Printers or Publishers of the foregoing Matters, or any or either of them.

[Certain reprinted Works republished in Numbers not chargeable with Stamp Duty, &c.]

XXVII. Provided also, and be it further enacted, That nothing in this Act contained shall extend or be construed to extend to charge with Stamp Duties any Work reprinted and republished in Parts or Numbers, whether such Work shall be wholly reprinted or shall be republished in an abridged Form; provided that the Work so reprinted and republished shall have been first printed and published Two Years at the least previous to such Reprinting and Republication, and provided the said Work was not first published in Parts or Numbers.

[Act may be repealed, &c. this Session.]

XXVIII. And be it further enacted, That this Act may be altered, amended or repealed, by any Act to be passed in the present Session of Parliament.

Source: Statutes of the United Kingdom, Butterworth’s ed.

Further reading: Wikipedia.