no Profit or Advantage has been made; and upon Oath, or if by a
Quaker, upon Solemn Affirmation, made before a Justice of the Peace,
or other proper Magistrate, that all such Copies , containing the Stamps
so tendered to be cancelled, are really and truly remaining unsold, and
that none of the said Copies have been fraudulently returned or rebought,
or any Profit or Advantage made thereof; which Oath or Affirmation
such Magistrate is hereby authorized to
administer, and to examine up-
on Oath or Affirmation into all Circumstances relating to the selling or
disposing of such printed Copies, shall and may deliver, or cause to be
delivered, the like Number of other Sheets, half Sheets, or less Pieces
of Paper, properly stamped with the same respective Stamps, upon
Pay-
ment made for such Paper, but no Duty shall be taken for the Stamps
thereon; any thing herein contained to the contrary notwithstanding:
And the said Commissioners for managing the Stamp Duties for the
time being are hereby impowered, from time to
time, to make such
Rules and Orders for regulating the Methods, and limiting the Times
for such Cancelling and Allowance as aforesaid, with respect to such
News Papers and Pamphlets, as they shall, upon Experience and
Consideration of the several Circumstances, find necessary or convenient,
for the effectual securing the Duties thereon, and doing Justice to the
Persons concerned in the printing and publishing thereof.
Provided always, and be it further enacted by the Authority aforesaid,
That any Officer or Officers employed by the said Commissioners for
managing the Stamp Duties, shall and may deliver to any Person by or
for whom any Almanack or Almanacks shall have been printed, Paper
marked or stamped according to the true Intent and Meaning hereof,
for the Printing such Almanack or
Almanacks; upon his or her giving
sufficient Security to pay the Amount of the Duty hereby charged
there-
on, within the Space of Three Months after such Delivery; and that
the said Officer or Officers, upon bringing to him or them any Number
of the Copies of such Almanacks, within the Space
of Three Months
from the said Delivery and Request to him or them in that Behalf made,
shall cancel all the Stamps upon such Copies, and abate to every such
Person so much of the Money due upon such Security as such cancelled
Stamps shall amount to.
Provided always, That where any Almanack shall
contain more than
One Sheet of Paper, it shall be sufficient to stamp only One of the Sheets
or Pieces of Paper upon which such Almanack shall be
printed, and to
pay the Duty accordingly.
And it is hereby further enacted by the Authority aforesaid, That
from and after the said First Day of November, One thousand seven
hun-
dred and sixty five, in case any Person or Persons, within any of the said
Colonies or Plantations, shall sell, hawk, carry about, utter, or expose to
Sale any Almanack, or Calendar, or any News Paper,
or any Book,
Pamphlet, or Paper, deemed or construed to be, or serving the Purpose
of, an Almanack or News Paper, within the Intention
and Meaning of
this Act, not being stamped or marked as by this Act is directed; every
such Person, shall for every such Offence, forfeit the Sum of Forty
Shillings.
And be it further enacted by the Authority aforesaid, That from and
after the said First Day of November, One thousand seven hundred
and
sixty five, the full Sum or Sums of Money, or other valuable
Conside-
ration received, or in any wise directly or indirectly given, paid,
agreed,
or contracted, for, with, or in relation to any Clerk or Apprentice,
with-
in any of the said Colonies or Plantations, shall be truly inserted, or
writ-
ten in Words at length, in some Indenture or other Writing which