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The SECOND SCHEDULE.
FORMS.

(A)
ORDER SENDING CHILD T0 INDUSTRIAL ScHooL.

BE it remembered, that on the day of to wit. in pursuance of The Industrial Schools Act, 1866, we, two of Her Majesty’s Justices of the Peace for the Said [county] of , do order that A.B. of (whose religious persuasion appears to us to be ), being a child subject to the provisions of section of the said Act, be sent to the certified industrial school at , and that he be detained there during (Signed) LM. MO.

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[ THE complaint of the inspector of industrial schools [or as the to wit. , case may be] made to us, the undersigned, two of Her Majesty’s Justices of the Peace for the said county of , this day of at in the same county, who says, That one A.B. of (*) the age of years, or thereabouts, is now detained in the Industrial School at in the county of , under the Industrial Schools Act, 1866, and has been duly ordered and directed to be detained therein until the day of : That one C.B. dwelling in the parish of in the county of is the parent [or step-parent, &c.] of the said A.B., and is of suiiicient ability to contribute to the support and maintenance of the said A.B., his son : (*) The said complainant therefore prays that the said C.D. may be summoned to show cause why an order should not be made on him so to contribute. Exhibited before us, , C.D. JS. LM.

(D-)
SUMMONS TO PARENT, &c.
(This will be in Form (A.) in Schedule to 11 ct' 12 Vict. c. 43.)

(E.)

Obder On Parent, ifec. To Contribute A Weekly Sum.

) Be it remembered, That on this day of

to wit. ( at in the said [county] of

a certain complaint of the inspector of industrial schools [or as the case may be], for that one A.B. of, &c. [stating the cause of complaint as in the Form (C.) between the asterisks (*) (*)], was duly heard by and before us, the undersigned, two of Her Majesty's Justices of the Peace in and for the said [county] of (in the presence and hearing

of the said C.B. if so, or the said C.B. not appearing to the summons duly issued and served in this behalf); and we, having duly examined into the ability of the said C.B. and on consideration of all the circumstances of the case, do order the said C.B. to pay to the said inspector [or to an agent of the said inspector] the sum of shillings

per week from the date of this order until the day of

, the same to be paid at the expiration of each [fourteen, or as the case may be, days].

Given under our hands and seals, the day and year first above mentioned, at in the [county] aforesaid.

J.S. (L.S.)

L.M. (l.s.)
(F.)
Distress Warrant For Amount In Areear.

) To the Constable of , and to all other peace officers

to wit. ) in the said [county] of

Whereas on the hearing of a complaint made by the inspector of industrial schools, [or as the case may be], that A.B. of, &c. [stating the cause of complaint as in the Form (C.) between the asterisks (*) (*)], an order was made on the day of by us, the under

signed [or by L.M. and J.H.], two of Her Majesty's Justices of the Peace in and for the said [county] of against the said G.B.,

to pay to the said inspector [or as the case may be], the sum of per week from the date of the said order until the day of

, the same to be paid at the expiration of each [twentyeight] days [or as the case may be] (*) : And whereas there is due upon the said order the sum of being for [three] periods of [four

teen] days each, and default has been made therein for the space of fourteen days:

These are therefore to command you, in Her Majesty's name, forthwith to make distress of the goods and chattels of the said C.B., and if within the space of [five] days next after the making of such distress the said last-mentioned sum, together with the reasonable charges of taking and keeping the said distress, is not paid, that then you do sell the said goods and chattels so by you distrained, and do pay the money arising from such sale to the clerk of the Justices of the

Peace for the of that he may pay and apply

the same as by law directed, and may render the overplus (if any), on demand, to the said C.B.; and if no such distress can be found, then that you certify the same to us, to the end that such proceedings may be had therein as the law requires.

Given under our hands and seals, this day of

at in the [county]

aforesaid.

J.S. (L.S.)
L.M. (l.8.)

(G.)
Commitment In Default Of Distress.

) To the constable of and to the keeper of the

to wit. j [prison] at in the said [county] of

Whereas [&c, as in the Form (F.) to the single asterisk (*), and then thus]: And whereas afterwards, on the day of last,

I, the undersigned, together with L.M., Esquire, or J.S. and L.M., Esquires], two of Her Majesty's Justices of the Peace in and for the said [county] of , issued a warrant to the constable of

aforesaid, commanding him to levy the sum of due upon the said recited order, being for [three] periods of [fourteen] days* by distress and sale of the goods and chattels of the said C.B.: And whereas a return has this day been made to me the said Justice [or the undersigned, one of Her Majesty's Justices of the Peace in and for the said [county] of ], that no sufficient goods of the

said C B. can be found:

These are therefore to command you, the said constable of to take the said G.B., and him safely to convey to the [prison] at aforesaid, and there deliver him to the keeper thereof, together with this precept: And I do hereby command you, the said keeper of the said [prison], to receive the said CD. into your custody in the said [prison], there to imprison him for the term of ,

unless the said sum, and all costs and charges of the said distress, and of the commitment and conveying of the said CD. to the said [prison], amounting to the further sum of , shall be sooner paid

unto you the said keeper; and for your so doing this shall be your sufficient warrant.

Given under my hand and seal, this day of

in the year of our Lord , at in the

[county] aforesaid.

J.S. (l.S.)

(H.)

Order In Scotland On Parent For Payment Towards
Maintenance Of Child.

The Sheriff [or as the case may be] having considered the complaint of E.F., the inspector of industrial schools, made under the Industrial Schools Act, 1866, and having heard parties thereon [or, in absence of CD., designing him, duly cited, but not appearing], pursuant to the said Act, decerns CD. complained on, weekly and every week from the day of to pay to the said E.F., or to his agent

from time to time authorised to receive the same, the sum of

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shillings for the maintenance and training of A.B., son [or as the case may be] of the said CD., now detained in the certified industrial school of under an order by of date

until the said child attains the age of sixteen years or is lawfully discharged from the said school, and grants warrant of arrestment to be executed by any constable or messenger at arms. Given under my hand this day of at

in the county aforesaid.

[Magistrates Signature.]

V.

NOTE ON STAMP DUTIES.1

The following summary of the principal provisions of "The Stamp Act, 1870" (33 & 34 Vict. c. 97), which may have any bearing on the provisious of the Education (Scotland) Act, has been prepared by Mr James Sinclair, Accountant, Edinburgh.

[N.B.—In cases of doubt as to liability for stamp duty, the Commissioners of Inland Eevenue, subject to such regulations as they may think fit to make, may be required by any person to express their opinion with reference to any executed instrument upon the following questions—

(a) Whether it is chargeable with any duty.
(6) With what amount of duty it is chargeable.

33 & 34 Vict. chap. 97, § 18.

Schedules of application are to be obtained from the solicitor's office, Waterloo Place, Edinburgh. These schedules contain full directions for bringing any executed instrument under the consideration of the Commissioners, and the Commissioners are guided in their decisions by the law officers of the crown.

To save unnecessary correspondence, the following quotation from an official letter, dated Somerset House, 16th July 1872, may be given here—

"The Board direct me to acquaint you that it is contrary to their practice to reply to hypothetical questions. (Signed) W. Lomas."]

1. The Act may be cited as "The Stamp Act, 1870." 2 It came into operation on January 1, 1871.

■2. "The Commissioners" mean the Commissioners of Inland Revenue.

"Material" means and includes every sort of material upon which words or figures can be expressed.

"Instrument" means and includes every written document.

"Person" includes company, corporation, and society.

1 Cf. § 39, p. 25.

2 The numbers refer to the sections of The Stamp Act, 1870. The omitted sections to Ecclesiastical, Legal, and Mercantile Stamps.

3. There shall be charged upon the several instruments specified in the Schedule to the Act, the duties in the Schedule, and no other duties.

5. Instruments relating to property belonging to the crown, or the private property of the sovereign, to be charged with the same duty as property belonging to a subject.

7. Every instrument to be written so that the stamp may appear on the face of it; and if more than one instrument, every one is to be separately stamped.

9. A stamp appropriated to a particular instrument not to be available for another.

10. All facts and circumstances affecting ad valorem instruments to be fully and truly set forth ; penalty ten pounds for neglect or omission.

15. Unstamped or insufficiently stamped instruments maybe stamped after execution, on payment of unpaid duty; penalty ten pounds and interest.

16. Unstamped documents may be received as evidence in courts of civil judicature; on the order of the judge, payment of the duty, the penalty, and one pound additional.

17. No instrument shall be pleaded or given in evidence, or admitted to be good, useful, or available in law or equity, unless it is duly stamped.

18. The Commissioners may express their opinion on any executed instrument, as to whether it is chargeable with any duty, and with what amount of duty.

21. (1.) All public officers having in their custody any rolls, books, records, papers, documents, or proceedings, the inspection whereof may tend to secure any duty, or to the proof or discovery of any fraud or omission in relation to any duty, shall at all seasonable times permit any person thereunto authorised by the Commissioners to inspect all such rolls, books, records, papers, documents, and proceedings, and to take such notes and extracts as he may deem necessary, without fee or reward.

(2.) Every person who refuses to permit such inspection, shall for every such refusal forfeit the sum of ten pounds.

22. If any person whose office it is to enrol, register, or enter in or upon any rolls, books, or records, any instrument chargeable with any duty, enrols, registers, or enters any such instrument not being duly stamped, he shall forfeit the sum of ten pounds.

29. The duty payable under the Stamp Act upon an admission is to be denoted on the instrument of admission delivered to the person admitted, if there be any such instrument, or if not, on the register, entry, or memorandum of the admission in the rolls, books, or records of the court, inn, college, borough, burgh, company, corporation, guild, or society in which the admission is made, and in cases in which no instrument of admission is delivered, and no register, entry, or memorandum is made, on the rescript or warrant for admission.

30. If any person whose office it is to prepare or deliver out any instrument of admission chargeable with any duty, or to register, enter, or make any memorandum of any admission in respect of which no instrument of admission is delivered to the person admitted, neglects or refuses, within one month after the admission, to prepare a duly stamped instrument of admission, or to make a proper and duly stamped register, entry, or memorandum of the admission, as the case may require, he shall forfeit the sum of ten pounds.

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