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SCHEDULE, PART IV. |
DUTY. |
ADVERTISEMENT contained in any Gazette or other Newspaper, or contained in or published with any Book, Paper or Pamphlet printed or published in the United Kingdom; (that is to say) for every such Advertisement |
£. |
s. |
d. |
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3 |
6 |
Exemptions. |
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Any Advertisement relating solely to any criminal or police matters, and inserted in the Newspaper called "Police Gazette or Hue and Cry," published by authority of the Secretary of State; and also any such Advertisement as last aforesaid, or part of any such Advertisement which may be extracted from the said Newspaper and inserted in any other Newspaper; provided no addition be made thereto, and provided it shall be stated in such last-mentioned Newspaper that such Advertisement or part of Advertisement is so extracted, and the date of the publication of the said Police Gazette or Hue and Cry from which the same shall be extracted shall also be mentioned. |
All Advertisements inserted in the London or Dublin Gazette, relating solely to matters in Bankruptcy. |
All Advertisements inserted in any Newspaper by the direction of the Court for the relief of Insolvent Debtors in England or Ireland, relating solely to matters within the jurisdiction of the said Court. |
Any Advertisement contained in or published with any Book or Pamphlet, and relating solely to such Book or Pamphlet, or to any other Book or Pamphlet by the same author. |
ALMANACK or Calendar, or any Book, Paper or Pamphlet serving the purpose of an Almanack or Calendar: |
Where the same shall be made or intended for any time not exceeding one year; (that is to say) |
If the same shall be printed on one side only of one sheet or piece of paper only, and shall not be folded or divided, or be capable of being folded or divided into leaves or pages |
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6 |
And if the same shall be printed in any other manner than as aforesaid, or shall be folded or divided, or be capable of being folded or divided into leaves or pages |
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1 |
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And where the same shall be made or intended for any time exceeding one year and not exceeding five years; (that is to say) for every year for which the same shall be made or intended |
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1 |
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And where the same shall be made or intended for any time exceeding five years, or for any Perpetual Almanack or Calendar; (that is to say) for every such Almanack or Calendar |
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5 |
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NEWSPAPER containing public news, intelligence or occurrences, or any remarks or observations thereon, or upon any matter in church or state, with or without Advertisements; (that is to say) for every sheet, half sheet or other piece of paper whereof the same shall consist |
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4 |
Exemptions. |
Any sheet or piece of paper printed and published as a Supplement to any such Newspaper as aforesaid; provided one-half at the least of the contents of such Newspaper and Supplement together shall consist of Advertisements, and provided such Newspaper and Supplement shall be published together at a price not exceeding Seven-pence, including the Stamp Duty payable on such Newspaper. |
NEWSPAPER containing Advertisements, and not containing any public news, intelligence or occurrences, or any such remarks or observations as aforesaid |
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2 |
Exemption from the Duties on Newspapers. |
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The Newspaper called "Police Gazette or Hue and Cry,"published by authority of the Secretary of State. |
PAMPHLETS printed or published in the United Kingdom, not exceeding eight sheets in octavo or any lesser page, or not exceeding twelve sheets in quarto, or twenty sheets in folio; for every sheet of any kind of paper contained in one copy thereof |
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3 |
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And for every half sheet or other quantity of Paper, equal to, or greater than half a sheet, but not equal to a whole sheet, contained in one copy thereof |
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1 |
6 |
And all Books and Papers, and also all parts or numbers of any Book or literary Work published in parts or numbers, such Books or Papers, or parts or numbers, respectively, not exceeding eight sheets in octavo or any lesser page, or not exceeding twelve sheets in quarto or twenty sheets in folio, in whatever manner or form the same may be stitched or sewed, and whether the same shall or shall not be stitched or sewed (not being bound Books) shall be deemed Pamphlets. |
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Exemptions from the Duties. |
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. |
Printed Votes or other matters, by order of either House of Parliament. |
Books printed solely for the use of schools. |
Books containing only matters of devotion or piety. |
Any paper printed and dispersed separately, containing a single Advertisement, and not containing any other matter. |
Daily Accounts or Bills of Goods imported and exported, and the Weekly Bills of Mortality; provided such Bills or Accounts do not contain any other matter than what hath been usually comprised therein. |