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Receipts to be brought to be stamped within three months after date, &c.
Receipts may be stamped after three months have elapsed on payment of the duty, and penalty of 10l. per cent. on amount of duty.
Remission of penalty where receipt is signed out of Ireland.
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31. And . . . every such receipt or discharge shall be brought within the space of three calendar months after the date thereof to the head office of the commissioners of stamp duties in Ireland, or to some other office to be appointed by the said commissioners for such purpose, to be stamped, paying the duty for the same; and upon such payment either at the said head office or at any other office to be appointed as aforesaid, the receiver general, or other proper officer to be appointed for that purpose by the said commissioners, as the case may be, shall write upon such receipt or discharge an acknowledgement of the payment of the duty so paid in words at length, and bearing date the day on which such payment shall be made, and shall subscribe his name thereto, and enter an account thereof in a book or books to be provided for that purpose to the intent that he may be thereby charged with the sum so paid; and in case the duty shall be so paid at the head office, then the receipt or discharge so brought to be stamped shall be forthwith duly stamped as the case shall require; and in case the duty shall be so paid at any other office to be appointed by the said commissioners as aforesaid, the receipt or discharge whereon such acknowledgement of the payment of the duty shall be so written and subscribed shall be transmitted within the space of twenty-one days from the day of payment of such duty to the said head office, and the same shall be duly stamped accordingly, as the case shall require; and in case the person or persons paying such duty at any such office to be appointed as aforesaid shall be desirous that the same shall be transmitted to the said head office by the officer to whom such duty shall be paid, and shall leave the same with such officer for such purpose, such officer shall thereupon sign and deliver an acknowledgement that such receipt or discharge has been left with him for such purpose, and shall transmit such receipt or discharge to such head office to be stamped as aforesaid, and the same shall be sent again to such officer as soon as conveniently may be after the stamping thereof, and such officer shall deliver back the same to the persons or person entitled thereto upon re-delivery to him of the acknowledgement which he shall have given for the same: Provided always, that if any such receipt or discharge shall not be so brought to any such office as aforesaid within such space of three calendar months as aforesaid, it shall nevertheless be lawful to carry such receipt or discharge to the said head office to be stamped in like manner after the expiration of three calendar months from the date thereof, paying the duty for the same, and also the further sum of ten pounds per centum on such duty by way of penalty for not having before paid such duty; on payment of which duty and penalty the said commissioners are hereby authorized and required to stamp such receipt or discharge in the same manner as if the same had been brought to the said office within the space of three calendar months from the date thereof; and where any such receipt or discharge shall have been signed out of Ireland it shall be lawful for the said commissioners, within two years from the date thereof, to remit any penalty that may have been incurred thereon, and to cause the same to be duly stamped on payment of the duty payable in respect thereof, any thing contained in this Act or in any other Act or Acts to the contrary notwithstanding.
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