XVSuch Notes not liable to further Duty, though reissued by certain Persons not strictly the original Makers.

And be it further enacted, That no Promissory Note for the Payment to the Bearer, on Demand, of any Sum of Money not exceeding One hundred Pounds, which shall have been made and issued by any Bankers or other Persons in Partnership, and for which the proper Stamp Duty shall have been once paid according to the Provisions of this Act, shall be deemed liable to the Payment of any further Duty, although the same shall be re-issued by and as the Note of some only of the Persons who originally made and issued the same, or by and as the Note of any One or more of the Persons who originally made and issued the same, and any other Person or Persons Jn Partnership with him or them jointly; nor although such Note, if made payable at any other than the Place where drawn, shall be re-issued with any Alteration therein only of the House or Place at which the same shall have been at first made payable.