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Allowance on the Purchase of Stamps not exceeding the Rate of 1s. Duty for Drafts, Bills. and Notes.
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XXIV. And in order to encourage the Purchase of Stamps for Drafts, Bills, and Notes of the several Rates and Denominations herein-after mentioned, and to facilitate the Distribution and Supply thereof there shall be granted and allowed to every Person who at One and the same Time shall produce at the Office of the Commissioners of Inland Revenue in London or Dublin, Paper, to be stamped with such Stamps or any of them to the Amount of Five Pounds in the whole or shall purchase such Stamps or any of them to the like Amount at the Office of the said Commissioners in London, Edinburgh, or Dublin, or of any Distributor or Sub-distributor of Stamps at any Place not within the Distance of Ten Miles from the said Offices respectively the Allowance following; (that is to say,) on Stamps for denoting any Rate of Duty not exceeding One Shilling on Bills of Exchange, Drafts, or Orders, or Promissory Notes, an Allowance after the Rate of Seven and a Half per Centum on the Amount of such Stamp Duties respectively; provided that no Allowance shall be made on any Fraction of a Pound; which said Allowances are in lieu of any Allowance payable on Stamps of the like Rates and Denominations under any other Act or Acts in force.
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