Stamp Duty on Commissions and Appointments, &c.
Circular, No. 304.
Admiralty 12th December, 1857.
My Lords having had under their consideration the inconvenience which has hitherto attended the collection of the Stamp Duty on Commissions and Appointments, required to be paid under the Act 55 Geo. III., cap. 184, are pleased to direct that, on and after the 1st of January, 1858, the Commission or Appointment be forwarded to the Officer, if on Full Pay, under cover to the commanding Officer of the Ship or Vessel to which he has been appointed.
On the receipt of such Commission, or Appointment on board, the Paymaster of the Ship is to note against the Officer's name on the Ship's Books the value of the Stamp Duty with which he is chargeable, as shown upon the instrument in question, which sum is to be abated from the neat payment due to the Officer, and inserted in the quarterly Pay Account of the Ship.
The Stamp Duty is only to be recovered by deductions from pay, and is not to be received in Cash by the Paymaster, otherwise the Officer will be liable to a double payment.
Officers upon Half Pay are to require the persons who pay them to stop the amount of the Stamp Duty ; or if paid by Bill upon Her Majesty's Paymaster-General, it is to be abated on the face of the Bill. and the net amount only is to be drawn for.
No further payments on account of the Stamp Duty are to be made to the Chief Clerk of this Office after the 81st of this month.
By Command of their Lordships,
To all Commanders-in-Chief, Superintendents of H. M. Dockyards. Captains and Commanding Officers of Her Majesty's s Ships and Vessels.
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