Note 98 — Chapter V · DURING THE NINETEENTH CENTURY.

These stamp duties had been imposed on the English Universities by an English Act of Parliament (55 Geo. III., cap. 184), but were not exacted in Ireland. In 1842, when Sir Robert Peel imposed an Income Tax on England, from which Ireland was exempted, he assimilated the stamp duties in the two countries in order to make up for the relaxation of the Income Tax in the case of Ireland. A few years afterwards, when the Income Tax was extended to Ireland, the stamp duties were still exacted.