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And be it further enacted, That from and after the passing of this Act Promissory Notes for the Payment of Money, made out of Great Britain, or purporting to be made out of Great Britain, or purporting to be made by or on the Behalf of any Person or Persons resident out of Great Britain, shall not be negotiable or be negotiated, or circulated or paid, in Great Britain, whether the same shall be made payable in Great Britain or not, unless the same shall have paid such Duty and be stamped in such Manner as the Law requires for Promissory Notes of the like Tenor and Value made in Great Britain; and if any Person or Persons shall circulate or negotiate or offer in Payment, or shall receive or take in Payment, any such Promissory Note, or shall demand or receive Payment of the Whole or any Part of the Money mentioned in such Promissory Note, from or on account of the Drawer thereof, in Great Britain, the same not being duly stamped as aforesaid, or if any Person or Persons in Great Britain shall pay or cause to be paid the Sum of Money expressed in any such Note, not being duly stamped as aforesaid, or any Part thereof, either as Drawer thereof, or in pursuance of any Nomination or Appointment for that Purpose therein contained, the Person or Persons so offending shall, for every such Offence, forfeit the Sum of Twenty Pounds: Provided always, that this Clause shall not extend to Promissory Notes made and payable only in Ireland.
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