And if any of the goods herein-before mentioned shall be imported through the United Kingdom (having been warehoused therein and exported from the warehouse, or the duties thereon, if there paid, having been drawn back), one-tenth of the duties herein imposed shall be remitted in respect of such goods. And if any of the goods herein-before mentioned shall be imported through the United Kingdom (not from the warehouse), but after all duties of importation for home use therein shall have been paid thereon in the said United Kingdom, and not drawn back, such goods shall be free of all duties herein imposed. [No. CXXIX.] 6 Geo. IV. c. 76.-An Act to extend to the Island of Mauritius the Duties and Regulations which relate to the British Islands in the West Indies. -[27th June 1825.] No. CXXX. . 6 Geo. IV. [ No. CXXX.] 6 Geo. IV. c. 79.-An Act to provide for the, Assimilation of the Currency and Monies of Account throughout the United Kingdom of Great Britain and Ireland.-[27th June 1825.] c. 79. WHEREAS the pound sterling in Great Britain and Ireland respec tively is, according to the currency of each, divisible into twenty shillings, and the shilling in Great Britain and Ireland respectively is, according to the said currency of each, divisible into twelve-pence; but the silver coin which represents a shilling of the money of Great Britain is paid and accepted and taken as representing one shilling and one penny of the currency of Ireland, and the pound sterling of the currency of Great Britain is, at the par of exchange, paid accepted and deemed as equivalent to one pound one shilling and eight-pence of the currency of Ireland; and any sum of British currency is, at the same par of exchange, paid accepted and deemed as equivalent to an amount of pounds shillings and pence of the currency of Ireland greater by one-twelfth part than the expressed amount of pounds shillings and pence of the currency of Great Britain contained in such sum; and any sum of Irish currency is, at the same par of exchange, paid accepted and deemed as equivalent to an amount of pounds shillings and pence of the currency of Great Britain, less by one thirteenth part than the expressed amount of pounds shillings and pence of the currency of Ireland contained in such sum: And whereas great complexity of accounts between persons residing within the different parts of the same United Kingdom of Great Britain and Ireland, and other inconveniences, arise from the said difference of currencies; and it is expedient that the currency of Ireland should be assimilated to the currency of Great Britain, without disturbing the relation between debtor and creditor, and that there should be hereafter one uniform currency for the United Kingdom, and that the values of the monies of account in Ireland, and of the monies of account in Great Britain, should in all cases whatever be assimilated to each other: Be it therefore 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, That on and from and after the commencement of this Act, the currency of Great Britain shall be and become and is hereby declared to be the currency of the whole United Kingdom of Great Britain and Ireland; and that on and from and after the commencement of this Act, all receipts and payments, and all gifts, grants, contracts, bargains, sales, agreements, and stipulations, and all written bonds, bills, notes, drafts, acceptances, receipts, acknowledgments, undertakings, or securities for money, and all transactions, dealings, matters, and things whatsoever relating to money, or involving or implying the payment of money, or the liability to pay any money, which shall be had, made, done, executed, or entered into in any and every part of the said United Kingdom, shall be had, made, done, executed, and entered into according to such currency of Great Britain, so becoming the currency and lawful money of the United Kingdom of Great Britain and Ireland, and not according to any currency, or as money hath been or may be valued in any particular part of the said United Kingdom, or in any other manner than according to such currency of the said United Kingdom, except as herein-after is specially provided; and that all such receipts, payments, gifts, grants, contracts, bargains, sales, agreements, stipulations, bonds, bills, notes, drafts, acceptances, acknowledgments, undertakings, securities, transactions, dealings, matters, and things, shall be held, deemed, construed, and taken to be had, made, executed, done, and entered into according to such currency of trary be proved. Great Britain, so becoming the currency and lawful money of the United Kingdom of Great Britain and Ireland, and in reference to money of the value and description circulating in Great Britain at the time of the passing of this Act, unless the contrary be proved to have been the intention of the parties concerned; any law, statute, usage, or custom in force The Currency of Great Bri tain shall be the Currency of the United Kingdom; and all Receipts, Payments, Contracts, and Dealings shall be made in such Currency; and shall be held to be made in such Currency, unless the con in any part of the said United Kingdom at any time before the passing of this Act, to the contrary in anywise notwithstanding. II. And be it further enacted, That all gifts, grants, contracts, bargains, sales, agreements, and stipulations, and all bonds, bills of exchange, promissory notes, drafts, acceptances, receipts, acknowledgments, undertakings, and securities for money, and all debts due or to grow due under or by virtue of any recognizance, statute, judgment, award, bond, lease, or other specialty, or by virtue of any simple contract, written or parol, and all transactions, dealings, matters, and things whatsoever relating to money, or involving or implying the payment of money, or the liability to pay any money, which shall have been or shall be acknowledged, confessed, awarded, executed, had, made, done, or entered into, at any time before the commencement of this Act, according to or with reference to the currency of Ireland, or as money shall, before the commencement of this Act, have been valued or named in Ireland, shall, from and after the commencement of this Act, be construed and carried into effect, and shall be paid discharged and satisfied, according to the amount thereof respectively in such British currency, so becoming the currency of the said United Kingdom as aforesaid, to be calculated in manner following; that is to say, that every sum of the currency of Ireland, then due or thereafter to grow due, or to be accounted for in any way under and by virtue of any such gift, grant, contract, bargain, sale, agreement, stipulation, bond, bill of exchange, promissory note, draft, acceptance, receipt, acknowledgment, undertaking, or security for money, or for or in respect of any such debt, recognizance, statute, judgment, award, bond, lease, specialty or simple contract, written or parol, or for or in respect of any such transaction, dealing, matter, or thing relating to money or liability as aforesaid, shall be equivalent to, and shall be stated as, and shall be liable to be paid, discharged, satisfied, and accounted for by a sum of such currency of the United Kingdom, less by one-thirteenth part than the amount of such sum expressed according to the currency of Ireland, in like manner to all intents and purposes as if such sum in the currency of the said United Kingdom less by one-thirteenth part than the sum of the currency of Ireland, to which such sum in the currency of the United Kingdom is to be and be deemed equivalent, had been mentioned and expressed in any and every such grant, contract, bargain, sale, agreement, stipulation, bond, bill of exchange, promissory note, draft, acceptance, receipt, acknowledgment, undertaking, or security for money, or for or in respect of any such debt, recognizance, statute, judgment, award, bond, lease, specialty or simple contract, written or parol, or for or in respect of any such transaction dealing or other matter or thing relating to money, at the time when such grant, contract, bargain, sale, transaction, dealing, agreement, stipulation, bond, bill of exchange, promissory note, draft, acceptance, receipt, acknowledgment, undertaking, or security for money, debt, recognizance, statute, judgment, award, bond, lease, specialty or simple contract, written or parol, or other transaction, dealing, matter, or thing respectively, was actually acknowledged, confessed, awarded, executed, had, made, done, or entered into; any condition agreement or clause in or relating to any such grant, contract, bargain, sale, transaction, dealing, matter, or thing aforesaid to the contrary in anywise notwithstanding. No. CXXX. 6 Geo. IV. c. 79. All Contracts, Debts, &c., in Irish Currency, made or contracted previous to commencement of this Act, shall be carried into effect, and sa tisfied by Payment in British Currency of 12-13ths of the Amount accord. ing to Irish Currency. III. And whereas by an Act made in the fifty-sixth year of the reign 56 G. 3. c. 98. of His late Majesty King George the Third, intituled An Act to consolidate § 26. requiring into one Fund all the Public Revenues of Great Britain and Ireland, and that the Amount to provide for the application thereof to the general Service of the United of certain pubKingdom; it is among other things enacted, that for the producing uni- lic Accounts formity in all returns and statements to Parliament with respect to the should be stated public revenue and expenditure of the United Kingdom, all accounts of in British Curall receipts and payments which shall be made of any of the public revenues duties or taxes in Ireland, and also all accounts of all payments into and issues out of the receipt of the Exchequer in Ireland, shall be kept in such form and manner that the total amount of all sums under each respective head of account, in all accounts and papers relating to accounts rency. No. CXXX. 6 Geo. IV. c. 79. All Duties and public Revenues, and all Funds and public Debts, shall be estimated in British Currency, and the Accounts thereof kept accordingly. Not to affect the real Value in Gold or Silver Coin of the public Revenues, or of any Sums in Acts of Parliament. To provide for the Payment of to be laid before Parliament, shall be stated in British currency, and that it shall be lawful for His Majesty's Commissioners of the Treasury of the United Kingdom at any time to give such orders and directions as to them shall seem fitting and expedient for accomplishing the purposes by the said Act intended to be carried into effect: And whereas it is expedient to make further provisions for the producing complete uniformity in all accounts statements and returns whatever, relating to the public revenue and expenditure; be it therefore enacted, That from and after the commencement of this Act, all duties of customs, excise, taxes, stamps, and postage, and all rents and revenues payable to His Majesty, his heirs and successors, and all other public dues and duties, and revenues whatever payable in Ireland, and all drawbacks bounties or allowances in respect of any such duties shall cease to be estimated in Irish currency, and shall be converted into British currency in all cases where the same are not payable in British currency at the time of the commencement of this Act; and shall be estimated, levied, collected, received, accounted for, and paid by the several Commissioners and officers under whose management such duties, drawbacks, bounties, or allowances are collected, accounted for, and paid, in British currency, so becoming the currency and lawful money of the United Kingdom, to be calculated after the rate of twelve thirteenth parts as aforesaid, of the sums which were to have been respectively paid in Irish currency; and that the public debt, stocks, funds, annuities, debentures, treasury bills, and securities, payable or transferrable at the Bank of Ireland, or payable in Ireland, and all dividends and interests thereon, and all payments thereout, shall cease to be estimated in Irish currency, and shall be converted into British currency, to be calculated in manner directed by this Act, and shall be estimated, transferred, received, paid, and accounted for, according to the amount thereof in British currency, so becoming the currency and lawful money of the United Kingdom; and that all accounts, entries, books, papers, returns, statements, writings, certificates, receipts, and documents whatsoever, relating to the said duties and drawbacks, or to such public debt, stocks, funds, annuities, debentures, treasury bills, or securities, or to the dividends or interest thereon, or to any receipts and payments whatever relating to the same, shall be made up and kept and stated in the currency and lawful money of the United Kingdom, to be calculated as aforesaid; and in no other currency nor according to any other amount whatever; any law, statute, usage, or custom to the contrary in anywise notwithstanding. IV. Provided always, and be it declared and enacted, That this Act, or any thing therein contained, shall not be deemed or held to increase or decrease or alter the quantity of gold or silver coin to be paid or payable in discharge of, or in any way in reference to, any public revenue or debt, or in discharge of or in reference to any sum or sums of money contained or mentioned in any Act or Acts of Parliament in force at any time prior to the commencement of this Act; nor in any manner to affect or take away any franchise, right, benefit, privilege, or advantage, resulting from the possession of any lands, tenements, rents, or property, of the value mentioned in any Act or Acts of Parliament; nor to increase or decrease or alter the quantity of gold or silver coin, to be paid or payable in discharge of or in reference to any sum or sums of money due or payable at the time of the passing of this Act, or which may become due or payable at any time after the commencement of this Act, under the authority or by virtue of any usage or custom which shall be in force prior to the commencement of this Act; nor to increase or decrease or alter the quantity of gold or silver coin to be paid in discharge of or in reference to any sum or sums of money contained or mentioned in any law or bye-law of any corporation or other public body, or payable under any authority whatsoever, at any time before the commencement of this Act. V. And whereas in the converting of monies of Irish currency into British currency, certain fractional parts of a penny frequently arise Fractions of a Penny British Currency, resulting from the converting of Irish Currency into British. such fractional parts being invariably four, eight, twelve, sixteen, twenty, twenty-four, twenty-eight, thirty-two, thirty-six, forty, forty-four, or forty-eight fifty-second parts of a penny British currency respectively; and in all returns from the exchequer of Ireland to the Commissioners of the Treasury, under the directions of the said recited Act of the fiftysixth year of the reign of His late Majesty, the sums, as stated in British currency, consist of pounds, shillings, pence, and such fractional parts of a penny as aforesaid; but such fractional parts are not capable of being represented in actual receipts and payments of money by any current coin; and it is expedient, in order to prevent uncertainty in all receipts and payments, public and private, of money so converted into British currency from Irish currency, that a scale should be adopted, by which such uncertainty should be obviated; be it therefore enacted, That whenever, at any time after the commencement of this Act, upon the calculation of any amount of inoncy converted into British currency from Irish currency, there shall be any fraction of a British penny, not exceeding four fifty-second parts of a penny, no sum of money whatever shall be asked, demanded, taken, received, or paid, on account of any such fraction; and that in all receipts and payments whatsoever, public or private, of any amount of money converted into British currency from Irish currency, upon the calculation of which amount there shall appear any fraction of a British penny, exceeding four fifty-second parts of a penny, the several fractions of eight twelve and sixteen fifty-second parts of a penny shall be considered as equivalent to one farthing; and the fractions of twenty, twenty-four, twenty-eight, and thirty-two fifty-second parts of a penny shall be considered as equivalent to one halfpenny; and the fractions of thirty-six forty and forty-four fifty-second parts of a penny shall be considered as equivalent to three farthings; and the fraction of forty-eight fifty-second parts of a penny shall be considered as equivalent. to one penny; and that the sums of one farthing, one halfpenny, three farthings, and one penny, British currency respectively, shall and may be demanded and taken and received, and shall be paid and satisfied in British copper coin, in all receipts and payments whatever of the amount of any such money so converted into British currency from Irish currency, as equivalent and equal to the said several before-mentioned fractions of a British penny respectively; and that all sums under the amount of twelve-pence Irish currency shall and may be demanded taken and received, and shall be paid and satisfied in British copper coin; and the amount of the fractions of a penny, which shall result on converting such sums of Irish currency into British currency, shall be calculated and paid in manner herein-after directed according to the several rates aforesaid. No. CXXX. 6 Geo. IV. c. 79. In Receipts and Payments of Money converted into British from Irish Currency, no Payment shall shall be required in respect of the Fraction of 4-52d Parts of ld. 8, 12, and 16-52d Parts of a Penny equal to d. 20, 24, 28, and 32, equal to d.; 36, 40, and 44, equal to 4d.'; and 48 equal to ld.; and shall be received and paid accordingly: Sums under be paid in Bri- On converting dend, as the VI. And for the purpose of facilitating the calculation of the interest payable to the proprietors of any public stocks or funds in Ireland, when the principal shall be converted into British currency; be it enacted, That it shall and may be lawful for the Commissioners of His Majesty's Treasury of the United Kingdom, to direct that the Governor and Com. pany of the Bank of Ireland shall pay, and it shall and may be lawful for the said Governor and Company, and they are hereby authorized and empowered to pay, or cause to be paid, to the person or persons who shall be entitled to receive the dividends upon any such stocks or funds, at the first or any other time when any such person or persons shall receive any such dividend after the passing of this Act, all pence and all fractions of a penny of the amount so converted into British currency, of the capital or principal sum of any such stocks or funds upon which such dividends shall be payable respectively; provided that such payment shall not in any case exceed one shilling to any one proprietor of any sum in any one of such stocks or funds; and that the amount of the capital or principal sum remaining to each proprietor shall be thereby made to consist of pounds and shillings only of the currency of the United Kingdom. VII. And be it further enacted, That the Governor and Company of and repaid to the Bank of Ireland shall, upon making up their books preparatory to the the Bank by Commissioners for the Reduction of the National Debt. land; |