tamp Iklri of DtcINCLUDING- THE ACT OF 1892,

WITH NOTES,

BY

O’HARA WOOD and HUGH R. E. CHILDERS,

BARRISTERS-AT-LAW.

iUelboucne ; .CHARLES F. MAXWELL (G. Partridge),

Law Bookseller and Publisher,458 CHANCERY LANE.

London: SWEET & MAXWELL.

1893.

MELBOURNE :

HARSTON, PARTRIDGE AND CO., PRINTERS,

452 & 454 CHANCERY LANE.

To

honorable (Sbtoarb gunbas JSjolrogb,One of Her Majesty’s Justices of the Supreme Court of Victoria

This Work is, by Permission

DEDICATED.

PREFACE

In view of the important changes now effected by the Legislature in the Revenue law, it has been considered an appropriate time to present to the public an annotated edition of the Stamps Acts. It is hoped that the book will be of assistance to the mercantile community, as well as to the legal profession.

Selborne Chambers,January, 1893.

INTRODUCTION.

Though the Stamp Acts are revenue Acts, there seems some divergence of opinion amongst judges as to the manner of their construction. Sir Peter Maxwell, in his work on Statutes, says: “It is a well settled rule of law that all “charges upon the subject must be imposed by clear and “ unambiguous language, because in some degree they operate “ as penalties. The subject is not to be taxed unless the “ language by which the tax is imposed is perfectly clear “ and free from doubt. In a case of doubt, the construction “most beneficial to the subject is to be adopted;” and in support of these propositions he cites, Denn d. Manifold v. Diamond, 4 B. & C. 243, per Bayley, J.; Doe v. Snaith, 8 Bing. 152, per Park, J.; Hull Dock Go. v. Brown, 2 B. & Ad. 59,per Car.] Nicholson v. Fields, 7 H. & N. 810 ; 31 L.J. Ex. 233,p>er Pollock, C.B.; Stockton R. Coy. v. Barrett, 11 Cl. & F. 602, per Lord Lyndhurst; Re MickletJiwaite, 11 Ex. 456, per Parke, B.; to which may be added, Gurr v. Scudds, 11 Ex. 192, per Pollock, C.B.; Exparte Mann, 11 N.S.W., L.B. (L.), at p. 351, per Darley, C.J.; Davies v. Herbert, 9 V.L.R at pp. 388, 389, where Williams, J., (following Partington v. Att.-Gen., L.R. 4 H.L. 122; and Cox v. Rabbits, 3 App. Cas. 473), said: “The Act is one imposing duties, and as such, is to “ receive a strict and not a liberal interpretation, so far as “ the imposition of the duty is concerned,” and Commissioners

INTRODUCTION.

v. Angus, 23 Q.B.D., at p. 589, where the present Master of the Rolls lays it down that, “When the Legislature assume “to impose a tax on the subject, they must do so in clear “and distinct terms; if the matter remains in doubt, the “subject is entitled to judgment,55 a view that was adopted by Mr. Justice Hood, when he says: “Taxes or charges on “the subject should be imposed in clear and unambiguous “language”; Exparte Miller and Gray, 13 A.L.T., at p. 160.

On the other hand it is contended that such Acts should not be construed so as to furnish a chance of escape from or means of evasion of duty, US. v. Thirty-six barrels of wine, 7 Blatchf. p. 459 ; (and as to the construction generally put upon revenue laws in America see Gliquots Champagne, 3 Wallace 145) ; and per Higinbotham, J.—“ It is the duty of “ the Court not only to interpret every part of this as of “ other statutes in accordance with the plain and natural “meaning of the terms employed by the Legislature, but “ also to take due care that the public revenue shall not “ suffer loss by the uncertain construction or the lax applica- “ tion of a revenue law, which may operate with unexpected “ severity in particular cases,” Davies v. Herbert, 9 V.L.R. at p. 395. And this view is supported by the explicit language and plain intention of ss. 12 and 67 of the Act of 1890, the former of which provides that no judge or justice of any Court is to allow a document requiring a fee stamp, but not duly stamped, to be used although no exception be raised thereto until such document is duly stamped; while the latter expressly makes it the duty of the officer of the Court to call the attention of the judge to any omission or insufficiency of the Stamp.

The Stamps Acts may be broadly divided into three parts,I. Management and collection of fees by stamps.

II. Management and collection of duty on documents.III. Duty on certain annual licenses.

viii.

INTRODUCTION. IX.

I. This portion of the Act of 1890 which is contained in sections 3—30 reproduces the Stamp Statute 1869, as amended by a portion of the Stamp Duties Amendment Act 1888. By virtue of the power given by ss. 4, 5 and 8 of the Statute of 1869, which correspond respectively with ss. 4, 6 and 9 of the present Act, certain rules were framed by the Governor in Council on the 12th of June 1876, which are still in force and are set out, post, p. 94, but they must be read as subject to the rules of the 25th of August, 1890, so far as they relate to the matters specified in the third schedule thereto, see post p. 100. By r. 1 it is provided that all fees under certain enactments specified in r. 2 are to be collected by stamps, except such as are not of right thereunder payable into the consolidated revenue, and such stamps are to be adhesive under r. 4, and to be affixed in manner provided by rr. 5, 6 and 7, and “ Before anything is done or permitted to “ be done in respect of that for which a fee is payable by “ stamps, the stamps by which the fee is paid shall be can- “ celled in manner provided by” s. 13 of the Act of 1890, see r. 8. Section 10 and r 10 provide for the making of an allowance in the case of stamps inadvertently spoiled.

By s. 12 the Court is not to allow a document to be used, though no objection be taken, until it has been duly stamped, i.e., as permitted by s. 11 (2), and by s. 24 any person filing, issuing, &c., any such document without the proper stamp, or without cancelling it at the time and in the manner provided by s. 13, becomes liable to a penalty. Section 8 relates to the appointment of distributors of stamps, and ss. 14-22, to licensed vendors. By s. 25 penalties recovered are appropriated, one moiety to the informer and the other to the Crown, and a power to mitigate penalties incurred is given by s. 27. This power is given to a single justice, and the section evidently contemplates the whole matter being dealt with by a single justice, but as no express procedure

X. INTRODUCTION.

is provided in the Act for the recovery of these penalties, (though s. 16 seems to contemplate their being somehow recovered before a jury), the case falls within the provisions of s. 113 of the “ Justices Act 1890,” and cannot, except by consent, be heard otherwise than by a police magistrate, or two or more justices sitting in Petty Sessions, ib. s. 58.

By s. 28 the proceedings are not to be quashed or vacated for want of form, nor removed by certiorari] see “ Irvires Justices of the Peace”, pp, 236-242. Section 30 renders the commission of any of the offences there specified a felony, and punishable with imprisonment for fifteen years. It is conceived that they are not offences against the Queen’s prerogative, nor government, and are therefore triable at General Sessions.

II. Management and collection of duty on documents. —The Crown, unless expressly excepted, is bound by the Stamps Acts, s. 33; by s. 35, the duties may, by Order in Council, be made payable in money, and to a collector of imposts, but, where they are payable in stamps they are under the management of the Comptroller, s. 36. The persons named in s. 37 are to be deemed duly appointed to distribute stamps in Victoria, Licensed vendors, their duties and offences by them are dealt with in ss. 38-44. Sections 45-47 relate to the allow­ance which may be made in respect of spoiled or misused stamps. Sections 49-54 and section 56 deal with offences and their detection. Section 57 provides that penalties may be recovered before two justices, but gives the Minister power to mitigate the penalty, stay or compound the pro­ceedings and reward the informer. By section 59 every instrument must be so written that the stamp, whether impressed or adhesive, may appear on the face of it, and in such a manner that it cannot be applied to any other in­strument written upon the same piece of material; and it

INTRODUCTION. xi.

would seem that, if more than one instrument be written upon the same piece of material, one stamp for the aggregate amount would not be sufficient, as each instrument must be separately and distinctly stamped, and the same remark by s. 60 (1) applies to the case of distinct subject-matters being contained within one instrument. As in Victoria no stamps are appropriated to any particular description of instrument, the words of s. 61 would seem to have no effect. By s. 62 all the facts and circumstances affecting the liability of an instrument to ad valorem duty must be truly set out, and a penalty is imposed on any person fraudulently executing or preparing an instrument which does not comply with the provisions of that section.

Where an instrument, other than an annual license, is re­quired by these Acts to be stamped, if it be not so stamped at or before execution (as to the meaning of which see notes to s. 77 of the Act of 1890, post), the following con­sequences may ensue— •

(1) In the case of a Conveyance, Exchange, Partition or Division of Real Property, the document may be stamped after execution on the payment, under s. 66 (1) of the Act of 1890, of £5, and also by way of further penalty, where the unpaid duty exceeds £10, of interest on such duty at the rate of 8 per cent, from the day upon which the instrument was first executed up to the time when such interest is equal to the unpaid duty.

(2) Deed of Settlement or Deed of Gift. By s. 24 of the Act of 1892, the stamp duty on these documents is to be paid within one month after their% execution. It is submitted that the intention of this section is to absolve a person stamping within that time from the penalties imposed by s. 66 (1) of the Act of 1890, set out in the case of a conveyance, supra, and not impliedly to prohibit their being stamped at any time after the month, on pay­

Xll. INTRODUCTION.

ment of those penalties. If, however, such a document be presented to the Comptroller for assessment more than one month after its execution, there is imposed a penalty of 10 per cent, on the amount of the unpaid duty, and, if more than three months after, a penalty of 50 per cent., and in no case is the latter penalty to be less than five pounds. The duty in these cases is a graduated ad valorem duty, and is in addition to duty payable under s. 112 and schedule 7 of the “Administration and Probate Act 1890.”

(3) A lease, contract note, customs entry warrant, lockersorder, certificate, &c. {see schedule of the Act of 1892), if not stamped at the time of execution, may be stamped after­wards on payment of the same sum as in the case of a conveyance, supra, and an inland bill of exchange payable on demand, and not intended to be held over for 21 days (s. 7 of the Act of 1892), may be stamped after execution by the drawee without such payment, but in neither of these cases is the person, who is required to stamp the instrument, absolved from the penalty for not stamping at the proper time. ■

(4) A receipt may be stamped with an impressed stamp up to two months after execution ; the question whether it may be stamped at all with an adhesive stamp after execu- is considered, post xvii. In any case a person giving a receipt unstamped is liable to a penalty.

(5) Inland Bills (other than those payable on demand and not intended to be held over for 21 days), Inland Notes (subject to the provisions of s. 6 (2) of the Act of 1892), and Bills of Lading are not allowed to be stamped after execu­tion, though by s. 7 (3) in the case of a bill purporting to be payable on demand, but really agreed to be held over for 21 days, the Court may, on being satisfied that a bond fide holder took the same in ignorance, order it to be stamped by him. Theie is a monetary penalty in each case for dealing

INTRODUCTION.

with them unstamped, and (subject to a presumption in favor of a bond fide holder in the case of bills and notes by s. 87 (4) of the Act of 1890, and s. 8 (1) of the Act of 1892), the instrument is precluded from being given in evidence or made available in any way.

(6) Foreign Bills and Notes may be stamped after execution by the person receiving them in Victoria before they are presented for payment, endorsed, transferred, negotiated or paid. And there seems to be no limit of time within which (so long of course as they are not presented for payment &c.) the stamp may be affixed without penalty, unless the general provision of s. 66 (2) (a) applies, viz., that any unstamped or insufficiently stamped instrument first executed out of Victoria must be stamped at some time within two months after it has been received in Victoria to escape the penalty. In the hands of an innocent holder, such a bill with a stamp which appears to be duly cancelled may be put in suit, or such a holder may cancel the stamp if not already cancelled, but the penalty incurred by the offender for not cancelling is not removed, s. 77 (2), he being a person required by law to cancel.

The words in the 68th section “ be pleaded or given in “ evidence or admitted to be good, useful, or available in law “ or equity,” must be read with some limitations and modifi­cations. They occur in all the Imperial Stamp Acts from 5 & 6 W. & M. c. 21 to the Act of 1870; yet by a long chain of decided cases it has become settled law that an unstamped instrument is admissible in evidence for a collateral pur­pose, e.g., to shew that it has been signed by a man when in a state of intoxication, (Gregory v. Fraser, 3 Camp. 454), or to prove fraud (Goppock v. Bower, 4 M. & W. 368).

If there be any doubt in the case of instruments which, may be stamped after execution (s. 70 sub-s. 5 [b]) as to

xiii.

XIV. INTRODUCTION.

the amount of duty required, the Comptroller may he called upon, under s. 70, to express his opinion, and ss. 72 & 73 provide him with certain powers and machinery, and, except in so far as it may be challenged by appeal, the Stamp of the Comptroller is conclusive s. 70 ; (4). These powers and duties are by s. 74 conferred on the Registrar of Titles and the Registrar General in certain cases. An appeal lies to the Supreme Court by s. 71. .

By s. 75 no officer is to enrol any document not duly stamped (as to the meaning of this, see s. 76 (2) & s. 77) but if he do so the enrolment may be valid (see notes to s. 75 post) ; but the officer incurs a penalty and if he be required by law to cancel the stamp and neglect to do so he forfeits £5 by s. 77 (2).

Cancellation.—S. 76 (2) enacts that except where express provision is made to the contrary (i.e. Foreign Bills and Notes, s. 84, instruments executed out of Victoria, s. 66 (2), and presumably all instruments which may be and are stamped after execution, s. 66 (1),) adhesive stamps if used are to be cancelled by the person first executing under a penalty of £10 ; nevertheless if he do not cancel them, it would seem that the document is not invalidated or rendered inadmissible in evidence if it can be shown under s. 77 (1) that the stamps appearing thereon were affixed at the proper time. In other words cancellation is only necessary to relieve the person executing from the penalty incurred for not cancelling and to obviate the necessity of the holder showing that the stamp was affixed at the proper time.

The difficulties occasioned by cancellation are diminished by s. 8 of the Act of 1892, and in future will be removed in the case of Inland bills and notes requiring ad valorem stamps, as by s. 6 (1) the use of impressed stamps is made compulsory;

INTRODUCTION. xv.

The definition of bills and notes, though apparently much wider in the Stamps Acts than in the Instruments Act, has been greatly cut down by judicial interpretation. In Davies v. Herbert (11 V.L.R.. 386 ; 6 A.L.T., 197), a covenant in a mortgage of land to pay a sum of money was considered by Williams and Holroyd, J.J., (the latter Judge dissenting from a dictum of Lindley, J., in the British India Steam Navigation Co. v. Commissioners, 7 Q.B.D., 165 ; 50 L.J. Q.B. 517), not to come within the definition of a promissory note, dubitante Molesworth, J., dissentiente Higinbotham, J. The same limited view of the section was subsequently taken by the English Court of Appeal in Mortgage In­surance Corporation v. Commissioners, 21 Q.B.D, 352; 57 L.J. Q.B. 174, the Court holding that to come within the definition a document must substantially contain a promise to pay a definite sum of money and nothing more. In HicJding v. Todd, 15 V.L.R. 154; 10 A.L.T. 236, this was followed by a majority of the Full Court, and unanimously acquiesced in, in Jamieson v. Renwick, 17 V.L.R., 124 ; 12A.L.T., 175. So, the words in s. 81 (2) “ A note promising “ the payment of any sum of money . . . upon any“ condition or contingency which may or may not be per- “ formed or happen is to be deemed a promissory note ” would seem to be similarly restricted on the authority of Yeo v. Dance, 53 L.T., 125, C.A., where a document in the form, “I, A., promise to pay B. on his signing the lease of the

C. Hotel, £150,” was held (dissentiente Bowen, L.J.), not to be a promissory note within the sub-section. Again, with regard to a bill of exchange, to bring an order for the pay­ment of money within the provisions of s. 80 of the Act of 1890, it has been held in Buck v. Robson, 3 Q.B.D., 686 ; 48 L.J. Q.B., 250 (see also Brice v. Bannister, 3 Q.B.D., 568), that there must be effects of the drawer in the hands of the drawee and an obligation to apply the money as directed.

XVI. INTRODUCTION.

A promissory note cannot, of course, although payable on demand‘be brought within the definition of a bill of exchange, and requires an ad valorem stamp; Goldstein v. Wilson, 12 V.L.R., 839; 8 A.L.T., 96.

The most important change effected by the Act of 1892 is provided by s. 6 (1), namely, that all inland notes and bills of exchange (other than those payable on demand, and not intended to be held over for 21 days), must be stamped with impressed stamps, and an inroad is by sub-s. (2) made on the hitherto inflexible rule, that such instruments were not to be stamped after their execution, for if “ within fourteen “ days after the execution of any such bill or note it is “ shown to the satisfaction of the Comptroller of Stamps “ by statutory declaration or otherwise that the failure to “ use an impressed stamp at the time qf such execution did “ not occur by reason of any wilful neglect or of any attempt “ to evade or avoid the payment of the duty chargeable “ thereon, the Comptroller may impress such bill or note “ with a stamp denoting the amount of duty chargeable “ thereon, and such bill or note shall thereupon be as good “ useful or available in law or equity as though it had been “ duly stamped at the time when it was first executed.”

A post-dated cheque might hitherto and still may be law­fully given, but now, if it be dated as of a day 21 days later than that on which in fact it is handed to the payee, it must under s. 7 of the Act of 1892, bear an impressed ad valorem stamp as a promissory note.

In calculating the ad valorem duty on bills and notes, two English decisions have established that interest, although expressly reserved on the face of the document from its date (.Pruessing v. Ing, 4 B. & Ad. 204), or even from an antecedent date (Wills v. Noott, 4 Tyrw. 726) is not to be taken into consideration.

INTRODUCTION. XVII.

The minimum amount of a receipt requiring a stamp is ss. 22 and 23 of the Act of 1892 reduced to two pounds.

By s. 89 of the Act of 1890 a receipt is very fully defined, and s. 90 provides that an adhesive stamp may be used, which is to be cancelled by the person giving it before he delivers it out of his hands, but the receipt would not be in­validated if the stamp be not cancelled so long as it can be shewn under s. 77 (1) that it was affixed at the proper time. Of course the person giving the receipt without cancelling the stamp incurs a penalty under ss. 76 (3), and 77 (2.)

May a receipt be stamped at any time after execution ? Section 66 (1) provides that, except where express provision to the contrary is made, an unstamped or insufficiently stamped document may be stamped at any time after execu­tion on terms. There is no express provision in the Acts against receipts being stamped after execution with adhe­sive stamps, unless the words of s. 91 can be so con­strued, though, if an impressed stamp be used, it must be within two months after execution, and on pay­ment of the penalty under s. 91 (2.)

Who is to pay for the stamp on a receipt ? If any person (s. 92 [2]), in any case where a receipt would be liable to duty refuses to give a receipt duly stamped, he shall forfeit a sum not exceeding five pounds. In the opinion of the learned editors of “Benjamin on Sale,” the language of the corresponding English section leaves it open whether the person giving or the person taking the receipt is to pay the amount of the stamp, but the provisions of s. 92 (1), that any person giving a receipt liable to duty, not duly stamped, is subject to a penalty, throws in practice the obligation on the creditor; 4th Ed. at p. 732. The question hinges on whether the words, "give a receipt duly stamped,” mean “ duly stamp and give a receipt,” or “ give a receipt, which,

b

INTRODUCTION.

at the time of giving, is duly stamped.” Some further exemptions are made by the schedule to the Act of 1892, the complete list being now as follows :—

(1) Every instrument for effecting the payment of moneyor for acknowledging any payment or receipt by to or on behalf of Her Majesty or any public depart­ment, or any payment for municipal rates.

(2) Receipt endorsed upon any instrument duly stampedunder Part II. of the Act of 1890 acknowledging the receipt of the consideration money therein expressed.

(3) Receipt for money deposited in any bank in currentaccount and not as a fixed deposit for any period.

(4) Receipt for money paid into any charitable institution or into any Registered Building or Friendly Society or into any Fire Life Fidelity Guarantee or Marine Insurance or Assurance Company or into any Post Office or other Savings Bank established in pursuance of any Act.

(5) The wages or salary of any person not exceeding £5.(6) Any money paid by any Friendly or Benefit Society

for sick pay.(7) Water rates amounting to less than £5 paid to the

Melbourne and Metropolitan Board of Works or any public Trusts Commissioners or local governing bodies within the operation of the “ Water Act 1890.”

(8) Any money less than £5 paid to any person by wayof gift or gratuity.

Sections 93-101 deal with the duties on “ Conveyances and transfers of real estate.” These words by s. 93 include every instrument and every decree or order of any Court or of the Commissioner of Titles, whereby property is legally or equitably transferred on sale, but it was decided that a

xviii.

INTRODUCTION. xix.

partition or exchange was not dutiable as a conveyance, though they are now expressly so made by s. 17 of the Act of 1892, and the decision in Ex parte Miller and Gray (18 V.L.R, 31 ; 13 A.L.T., 159), that a re-transfer on cancellation of a contract need not be stamped, is now met by s. 13.

Sections 95-98 provide how the duty on conveyances is in certain cases to be ascertained, and s. 13 (2) of the new Act meets the decision of Hood, J., in the case above cited that s. 97 did not of itself impose a duty, but merely pro­vided the machinery for assessing its amount.

By s. 99, where upon the sale of any annuity or other right not before in existence such annuity or other right is not created by actual grant or con­veyance but is only* secured by bond, warrant of attorney, covenant, contract or otherwise, the bond or other instrument or some one of such instruments, if there be more than one, is to be charged with the same duty as an actual grant or conveyance. By s. 100, where there are several instruments of conveyance for completing the pur­chaser’s title to the property sold, the principal instrument of conveyance only is to be charged with ad valorem duty, and by s. 69 the fact that duty has been paid on one instru­ment may be denoted by the Comptroller on the other instruments as therein provided. By s. 101, mortgages, leases or instruments, executed in order to evade the duty chargeable on a conveyance are void, except in the hands of third parties, and then only when duly stamped as convey­ances under s. 66.

The Act of 1892 makes dutiable for the first time in Victoria—

A. Bills of Lading. This includes any instrument given in lieu thereof, and each part (or as it is called in the Schedule, “ copy ”) must be stamped before execution. The

XX. INTRODUCTION.

duty only applies where the goods are exported from Victoria. Any person making, executing or transferring a bill of lading not duly stamped is liable to a penalty of fifty pounds ; s. 10.

The inconvenience attaching to the inveterate usage among merchants of executing bills of lading in triplicate was pointed out by Lord Cairns and Lord Blackburn in Glyn, Mills and Co. v. E. & W. India Dock Co., 7 App. Cas. at pp. 598, 599, 605 ; if, however, the practice is con­tinued in the established form, every part is as much- an original as the others, and must be stamped accordingly.

B. Contract notes.—This means the note sent by a broker or agent to his principal advising him of the sale of any marketable security, other than mining shares, i.e. the ordi­nary sold note, and where he includes more than one descrip­tion of security, the note for the purpose of assessing stamp duty is to be deemed to be as many notes as there are descriptions of security sold, and if he use an adhesive stamp he must cancel it in the manner provided by s. 77 (2) of the Act of 1890. He may charge his principal with the stamp duty, but if he neglect forthwith to make and duly stamp a contract note, and transmit it to his principal, he incurs a penalty of twenty pounds, and loses his claim against his principal for commission, etc. ; ss. 11, 12.

C. Customs entry warrants, lockers orders, or certificates,, receipts or acknowledgments.—If the stamp used upon these be adhesive, it must be cancelled by the person making, executing or issuing the document, which however, as before mentioned, may be stamped at any time after execu­tion under s. 66 (1.) The penalty for dealing with or under such a document, if not duly stamped, is twenty pounds ; ss. 14, 15. The duty upon a customs entry warrant or locker’s order is to be paid by the person to whom the same

INTRODUCTION. xxi.

is given, and the person from whom it is required may re­fuse to give it, until the duty is paid. It is to be noticed that the only exemption of a customs entry warrant from duty is in the case of samples, and lockers’ orders for goods to be exported do not require a stamp.

D. Leases.—A lease includes an agreement for a lease, and the latter requires the same amount of duty; but the actual lease, if made in conformity with a duly stamped agreement, is not chargeable. Those of an annual rent of less than £65 are exempt, so are all mining leases, or agreements for mining licenses; transfers and assignments of leases require a fixed duty of five shillings. A person granting or accepting a lease not duly stamped, is subject to a penalty of twenty pounds; ss. 18-21. The case where an agreement for a lease is to be gathered from correspondence, is dealt with in the notes to s. 21 of the Act of 1892, post.

E. Deeds of settlement and gift.—This provision is mainly aimed at voluntary settlements, and relates not only to real but to every kind of property. A question may arise as to whether assignments for the benefit of creditors are dutiable under this heading, as no definition is attempted of the word “ settle.” The duty on deeds of settlement or deeds of gift must be paid within one month after execution, and, if presented later to the Comptroller for assessment, will only be stamped by him upon payment of a heavy penalty, ss. 24-26. As in the case of a lease, a settlement, if executed in pursuance of an agreement, upon which the duty has been paid, requires no further stamp ; s. 27 ; and there is a similar exemption in favour of instruments of appointment executed under a power contained either in a will or settlement upon which the requisite duty has been paid; s. 28. In estimating the value for the purposes of duty of the subject matter of a settlement, existing mortgage debts or charges, if the settlement is expressly made subject to them, and their

XXII. INTRODUCTION.

amount be specified in the deed or schedule, may be deducted. Where the charge consists of money payable periodically, the amount is to be calculated in the same manner as in s. 96 of the Act of 1890 is provided in the case of conveyances of real estate.

III. Annual Licenses. Every Company, person, or firm, of persons corporate or unincorporate, carrying on, or desiring to carry on, in Victoria any fire, fidelity, guarantee or marine assurance or insurance business, whether the principal place of business is in Victoria or elsewhere, is to take out each year an annual license, which is to be issued by the collector in the form set out in the 4th Schedule to the Act of 1890, post, on payment to him (in money; s. 35 (2) of the Act of 1892), of the fees mentioned under the head “ Annual License ” in the 3rd Schedule to the Act of 1890. If there be any doubt as to the necessity for taking out an annual license or as to the amount of duty payable thereon, the Collector of Imposts may be required to express his opinion in the same way as is provided for the Comptroller of Stamps under s. 70, and any private guarantee fidelity or insurance scheme promoted by and confined to members of any public department, com­pany, firm or benefit or friendly society, is exempted from payment of duty. The license is renewable on the 1st of January in each year, but the first license issued to any company may be issued at any time during the year, but it will only remain in force until the end of that year, and the fee charged is proportionately reduced. WThere the com­pany applying has not previously transacted any business, the license fee is to be fifty pounds, and this is the minimum in the case of any company. The application for the license must be in writing, and is to contain a statement of “ the “ nature and exact amount of all the assurance or insurance “ business transacted by such company person or firm and

INTRODUCTION.

“ all the branches and agencies thereof in Victoria, showing “ the exact amount of all premiums of any kind whatsoever “ received or in any manner credited or charged in account “ by any such company person or firm during the twelve “ months preceding the year or part thereof for which the “ licence may be required, and distinguishing the premiums “ or any part thereof on which duty is chargeable and the “ premiums or any part thereof on which stamp duty is not “ chargeable. Such premiums shall be the gross premiums “ and shall be counted so as to include any commission or “ discount but to exclude any portion of such gross premiums. “ actually paid away by way of re-insurance effected in “ Victoria with any other such company person or firm ; and “ the truth of the statements contained in any such applica- " tion shall be verified and declared by an affidavit or “ statutory declaration made—

“ (a) As to any company—by the chairman and the “ secretary actuary or other principal officer thereof;

“ (b) As to any firm—by any member thereof and the “ principal accountant of such firm ;

“ (c) As to any person—by such person.”

In case this information should not be deemed full enough, the Collector may require the applicant to furnish such other information as may be considered necessary, to be, verified in the same way as the original statement, and section 108 imposes on the Collector the duty of estimating the amount of premium payable under certain open policies, but (s. 104) no premiums received for fire insurance risks out of Victoria are liable to duty ; the same consideration is not shewn to premiums received out of Victoria on marine risks, where one of the termini is in Victoria. Section 107 provides a penalty of ten pounds for not fully and truly setting forth in the application all the facts material to the assessment of

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XXIV. INTRODUCTION.

duty. The same penalty is imposed on a person concerned in the preparation of such a document. Under s. 109 the Collector is given very wide powers of summoning and examining the officers of companies and firms applying for a license. No steps towards registering or incorporating any company are to be taken by the Collector or any other officer, until the amount of duty payable has been paid. The notification in the Government Gazette of the payment of the annual licence fee is to be sufficient evidence that the com­pany is duly licensed. The fee having been paid, the annual

. license (subject to the provisions of any Act relating to insurance), is to be deemed to authorise the carrying on of the insurance business or businesses by the persons mentioned in the license. The penalty for carrying on business without a license is fifty pounds for every month during which the offender remains unlicensed, and, in the case of marine insurance, contracts made with an unlicensed company, firm &c., are absolutely null and void, unless the company, firm, &c., have held themselves out as duly licensed. The pro­visions of the Act of 1890 did not include certain institutions and persons, who, without taking out a license, practically transacted the business which was sought to be made taxable, e.g., bankers and others, who simply declared upon either a floating or open policy abroad, but s. 31 (1) of the Act of 1892 now provides that every company, person or firm of persons, corporate or unincorporate (if not licensed under the Act of 1890) assuring or insuring, or entering into any agreement, or undertaking to assure or insure, or in any way acting as agent for the assurance or insurance with, or effecting an assurance or insurance with or making a declaration under any open or valued policy issued by, any company, person or firm outside Victoria (whether carrying on business within Victoria or not) for the assurance or insurance of any hulls, freights, goods or merchandise against marine risk or loss is to

XXV. INTRODUCTION.

take out an annual license. The duty on this license is to be assessed at five hundred pounds unless the Company, &c., prove to the Collector of Imposts that the duty payable by them does not amount to that sum, and in this section “ declaration ” includes any letter of advice, or other document advising or relating to any marine assurance or insurance or risk. The wide powers conferred on the Collector by s. 109 of the Act of 1890 in the case of applicants for any annual license may now be exercised by him in the case of the companies, &c., mentioned in the 31st section of the Act of 1892, whether they apply for a license or not. Furthermore, such persons incur the penalties of an unlicensed company under s. 113 of the Act of 1890, and their contracts are null and void, except in the cases therein specified.

By s. 32 all persons, carrying on marine assurance or in­surance business in Victoria are to furnish the Collector before the last day of February in each year with a statement of all premiums received outside Victoria on marine risks, one of the termini of which is in Victoria. The Collector, if he be not furnished with such statement, may assess the duty on such premiums at two hundred pounds, which the persons making default are required to pay, but a refund is provided for, if such sum can be shown to be in excess of the duty actually payable, and s. 34 contains a similar provision for the refund of duty paid in excess in the case of any annual license.

TABLE OF CASES CITED.

+••♦4----------------------------

PAGE111114

48, 87 51, 6$

119 51

Australian Mortgage and Finance Co. v. Guthridge, 17 V.L.R.,622: 13A.L.T., 129 ... ... ... 70, 11*2, 113

Bagley Bros. & Co. v. Ellison, 16 V.L.R., 263; 11 A.L.T., 174 ... 69,112 Baker v. Dale, 1 F. & F., 271 ... ... ... ... 52Bank of S. A. v. City and Property County Bank, 18 V.L.R., 16;

13 A.L.T., 175 ... ... ... ... 59, 60, 69, 112Bartlett v. Smith, 11 M. & W., 486 ... ... ... 49Bathe v. Taylor, 13 East, 412 ... ... ... ... 63Beavan, In re, 5 D. M. & G., 40 ; 23 L. J., Ch., 536 ... ... 71Belfort, The, 9 P.D., 215 ; 53 L.J., P. M. & A., 88 ... ... 47, 59Bellamy v. Saull, 4B.&S., 265 ; 32 L.J., Q.B., 366 ... ... 58Blewitt v. Tritton, (1892), 2 Q.B., 327 ... ... ... 50Blount v. Pearman, 1 Bing., N.C., 408 ;4 L.J. (N.S.), C.P., 149... 132Boase v. Jackson, 3 B. & B., 185 .. ... ... 132Bolton v. Commissioners, L.R., 5 Ex., 82; 39 L.J., Ex., 51 .. 122Bousfield v. Godfrey, 5 Bing., 418 ... ... ... 52Bowman v. Nichol, 5T.R., 537 ... ... ... 63Boyse, In re, Crofton v. Crofton, 33 Ch. D., 612 ; 56 L.J., Ch., 135 67Bradlaugh v. De Rin, L.R.. 3 C.P., 286 ; 37 L. J., C.P., 146 ... 49Bradley v. Bardsley, 14 M. & W., 873; 15 L.J., Ex., 115 ... 51Braythwayte v. Hitchcock, 10 M. & W., 494; 12 L.J., Ex., 38 ... 114Brice v. Bannister, 3 Q.B.D., 569 .. ... ... xv., 63British India S. N. Co. v. Commissioners, 7 Q.B.D., 165? 50 L J.,

Q.B., 517 ... ... ... ... ... xv., 64Brooks v. Elkins, 2 M. & W., 74; 6 L.J. (N.S.), Ex., 6 ... 64 ,Buck Robson, 3 Q.B.D., 686; 48 L.J., Q.B., 250 ... ... xv., 63

Aldous v. Cornwell, L.R., 3 Q.B., 573; 37 L.J., Q.B., 201 Alivon v. Furnival, 1 C. M. & R., 292 ... ...Apothecaries’ Co. v. Fernyhough, 2 C. & P., 438 ...Ashling v. Boon, (1891), 1 Ch., 568; 60 L. J., Ch,, 306 Atherstone v. Bostock, 2 M. & G., 511 ... ...Attorney-General v. RadlofF, 10 Ex., 84 ... ...

PAGEBull v. O’Sullivan, L. R., 6 Q. B., 209 ... ... ... 50, 63Byrom v. Thompson, 11 A. & E., 31 ... ... ... 64

Caldwell v. Dawson, 5 Ex., 1 ... ... ... ... 133Camp v. King, 14 V.L.R., 22 ; 9 A.L.T., 165 ... ... 63Campbell v. Loader, 34 L.J., Ex., 51 ... ... ... 49Carlill v. Carbolic Smoke Ball Co., (1892), 2 Q.B., 484 ... 119Carmarthen &c. R. Co. v. Manchester &c. R. Co., L.R., 8 C.P., 685 72Chadwick v. Clarke, 1 C.B., 700 ... ... ... 120Chandos, Ms. of v. Commissioners, 6 Ex., 464 ... ... 55Chanter v. Dickinson, 5 M. & G., 253 ... ... ... 119Christie v. Commissioners, L.R., 2 Ex., 46 ; 36 L.J., Ex., 11 ... 133Clarke v. Roche, 3 Q. B. D., 170... ... ... ... 50, 52Clerk v. Blackstock, Holt, N. P., 474 ... ... ... 64Cliquot’s Champagne, 3 Wallace, 145 . ... ... viii.Clissold, Exparte, 5N.S.W., L.R. (L.), 176 ... ... 74Closmadeuc v. Carell, 18 C.B., 36 ; 25 L.J., C.P., 216 ... 52Collingv. Treweek, 6 B. & C., 398 ... .. ... 114Commissioners v. Angus, 23 Q.B.D., 579 ... ... .. vii., 74Conservators of R. Thames v. Commissioners, 18 Q.B.D., 279 ; 56

L.J., Q.B., 181... ... ... ... ... 74,133Copley, Doe d. v. Day, 13 East, 241 ... ... ... 44Coppock v. Bower, 4 M. & W. 361 : 8 L.J. (N.S.), Ex. 9 ... xiii., 51Cory v. Davis, 14 C.B. (N.S.), 370 .. ... ... 50Cox v. Rabbits, 3 App. Cas. 473 ... ... .. vii.Crisp v. Anderson, 1 Stark. 35 ... ... ... ... 52Croft v. Grimbly, 5 A. L. T., 89 ... ... ... 64Crofton r. Crofton, 33 Ch. D. 612; 56 L.J., Ch. 135. ... ... 67

Davies v. Herbert, 11 V.L.R., 386 ; 6 A.L.T., 197 vii., viii., xv., 44, 64 Denn d. Manifolds. Diamond, 4 B. & C., 24 ... vii., 74, 118Doe d. Copley Day, 13 East, 241 ... ... ... 44Doe d. Fryer v. Coombs, 3 Q.B., 687 ; 12 L.J., Q.B., 36 ... 49Doe v. Snaith, 8 Bing. 152 . ... ... ... vii.Doe d. Waters v. Houghton, 1 M. & R., 208 ... ... 119Down v. Hailing, 4B. & C., 333 ... ... .... IllDrant v. Brown, 3 B. & C., 665 ... ... ... 119

Eagleton v. Gutteridge, 11 M. & W., 465 ... ... ... 49Evans v. Prothero, 2 Mac. & G. 319; 1 D. M. & G., 572 ... 52

Field’s Case, 1 Leach, 383 ... ... ... ... 20Fryer, Doe d. v. Coombs, 3 Q.B., 687 ; 12 L.J., Q.B., 36 ... 49

CASES CITED. xxvii.

xxviii. CASES CITED.PAGE

Garnett v. Bradley, 3 App. Cas., 968 ... ... ... 56Gatty v. Fry, 2 Ex. D., 265 ; 46 L. J., Q. B., 605 ... ... 50, 63Gill’s Conveyance, In re, 8 Ex. 380 ... ... ... 55Glyn, Mills & Co. v. E. & W. India Dock Co., 7 App. Cas., 591 ... xx., 114 Goldberg v. Devlin, 12 V.L.R., 795; 8 A.L.T., 76 ... 23, 59, 60, 112Goldstein v. Wilson, 12 V.L.R., 839 ; 8 A.L.T., 96 ... xvi., 63, 64Gowan, In re, 17 Ch. D., 778 ... ... ... ... 133Green v. Davies, 4 B. & C., 235 ... ... ... 51Gregory v. Fraser, 3 Camp., 454 ... ... ... xiii., 51Griffin v. Weatherby, L.R., 3 Q.B., 753 ; 37 L.J., Q.B., 280 ... ' 67Gurr l\ Scudds, 11 Ex. 192 ... ... ... ... vii.

Harriman v. Purches, 9 V.L.R. (L.), 934 ; 5 A.L.T., 76 .r 59Hasker v. Wood, 54 L.J., Q.B., 419 ... ... ... 56Hegarty v. Milne, 14 C.B., 627 ... ... ... ... 119Henniker v. Henniker, 1 E. & B., 54 ; 22 L.J., Q.B., 94 ... 74, 118Hickling v. Todd, 15 V.L.R., 154 ; 10 A.L.T., 236 ... .. xv., 65Hitchcock v. Edwards, 60 L.T., 636 ... .. ... 50, 63Hobbs v. Cathie, 6 Times, L.R., 292 ... ... ... 69Holdsworth v. Hunter, 10 B. & C., 449 ... ... ... 71Horsfall v. Hey, 2 Ex., 778 ... ... ... ... 133Hudspeth v. Yarnold, 9 C.B., 625 ; 19 L.J., C.P., 321 ... 119Hull Dock Co. v. Browne, 2 B. & Ad., 59 ... ... ... vii.

Insley v. Jones, 4 Ex. D., 16 ... ... ... ... 90Israel v. Israel, 1 Camp., 499 .. ... .. ... 64, 71

Jacob v. Hart, 6 M. & S., 142 ... ... ... ... 64Jacobs v. Lay born, 11 M. & W., 685 ... ... ... 49Jamieson v. Renwick, 17 V.L.R., 124; 12 A.L.T., 175 ... xv., 65Jones v. Jones, 1 Cr. & M., 721 ; 2 L.J. (N.S.), Ex. 1 ... 44, 119Jones v. Ryder, 4 M. & W., 32 ; 7 L.J. (N.S.), Ex. 216 ... 65

Kennedy v. Broun, 13 C.B. (N.S.), 677 ... ... ... 72Kershaw v. Cox, 3 Esp., 246 ... ... ... ... 64

Laing v. Smith, 3 F. & F., 97 ... ... ... ... 119Lambert v. Taylor, 4 B. & C., 138 ... ... .• 23Lazarus v. Cowie, 3 Q.B., 459 ; 11 L.J., Q.B., 310 ... ... 68Lick barrow v. Mason, 1 H. Bl., 360 ; 1 Sm. L.C., 9th Ed., 759 ... 113Limmer Asphalte Paving Co. v. Commissioners, L.R., 7 Ex. 211 ;

41 L.J., Ex. 106 ... ... ... ... 76,133

Macauley, Re, 13 A.L.T., 114 ... ... ... ... 75

PAGEManifold, Denn d. v. Diamond, 4 B. & C., 243 .. vii., 74, 118Manley v. Shaw, Car. & M., 361 ... .. ... 49Mann, Exparte, 11 N.S.W., L. R. (L.), 351 ... .. vii.Marc v. Rouy, 31 L.T. (N.S.), 372 ... ... ... 67Marine Investment Co. v. Haviside, L.R., 5 H.L., 624; 42 L.J.,

Ch., 173 ... ... ... ... ... 52Mattheson v. Ross, 2 H.L.C., 286 ... ... ... 51, 52Maugham v. Hubbard, 8 B. & C., 14 ... ... ... 52, 72Melanotte v, Teasdale, 13 L.J., Ex., 358 ... ... ... 64, 71Micklethwaite, Re, 11 Ex., 456 .. ... ... ... vii.Mickle th waite v. Mickleth waite, 4 C.B. (N.S.), 858 ; 28 L.J.,

C.P., 127 ... ... ... ... ... 133Miller & Gray, Exparte, 18 V.L.R., 31 ; 13 A.L.T., 159 viii., xix., 74,

77, 115, 116Misa v. Currie, 1 App. Cas., 554 ... ... ...50, 63Morris v. Dixon, 4 A. & E., 845 ; 5 L.J. (N.S.), K.B., 155 .. 65Mortgage Insurance Co. r. Commissioners, 21 Q.B.D., 352; 57

L.J., Q.B., 174 ... ... ... ... ... xv., 64Mortimore v. Commissioners, 2 H. & C., 838 ; 33 L.J., Ex., 263 ... 77

National Land Co. v. Comptroller, 9 V.L.R. (L.), 87 ; 4 A.L.T.,157; 5 A.L.T., 5 ... ... ... ... 78

Nicholls v. Crispe, 12 V.L.R., 645 ; 8 A.L.T., 69 ... ... 69Nicholson v. Fields, 7 H. & N., S10; 31 L.J., Ex.f 233 ... vii.Nixon v. Albion Marine Insurance Co., L.R., 2 Ex., 338; 36

L.J., Ex., 180 ... ... ... ... ... 50,69

Onslow v. Commissioners, 25 Q.B.D., 465 ; 59 L.J., Q.B., 556 ... 56

Painter v. Hill, 2 C. & P., 924 (n) ... ... ... 49Parmiter v. Parmiter, 1 J. & H., 135; 30 L.J., Ch., 508 ... 65Parry v. Deere, 5 A. & E., 551 .. ... ... ... 132Partington v. Attorney-General, L.R., 4 H.L , 122 ... ... vii.Pearce v. Cheslyn, 4 A. & E., 225 ; 5 L.J. (N.S.), K.B., 113 ... 120Phillips v. Commissioners, L.R., 2 Ex., 399 ; 36 L.J., Ex. 199 ... 133Ponsford r. Walton, L.R., 3 C.P., 167 .. ... ... 68Pooley v. Brown, 31 L.J., C.P., 134 ... ... ... 69Potter, Exparte, 34 L.J., Bky., 46 ; 13 W.R.. 190 ... ... 68Potter v. Commissioners, 10 Ex., 147 ; 23 L.J., Ex., 345 ... 133Prosser v. Phillips, Bull. N.P., 269 ... ... ... 118Provincial and Suburban Bank, In re, 5 V.L.R. (E.) 177; 1

A.L.T., 15

CASES CITED. xxix.

7

XXX. CASES CITED.PAGE

Prudential &c. Association v. Curzon, 8 Ex., 104; 22 L.J., Ex.,85 ... ... ... ... ... ... 54

Pruessing v. Ing, 4 B. & A., 204 ... ... ... xvi., 90

R. v. Garner, 2 C. & K., 920; 1 Den. C.C., 329 .. ... 49R. v. Gompertz, 9 Q.B., 839 ... ... ... ... 52R. v. Griffiths, 9 V.L.R. (L.), 45 ... ... ... 23R v. Preston * 5 B. &Ad., 1028 . ... ... 48R. v. Registrar of Joint Stock Cos., 21 Q.B.D., 131; 57 L. J., Q.B.,

433 ... ... ... ... ... ... 58R. v. Smith, 5 C. & P., 107 ... ... ... ' ... 20R. v. Tyler (1891), 2 Q.B., 588 ... ... ... ... 43,51R, v. Wortley, 2 Den. C.C., 333 ; 21 L.J., M.C , 44 ... ... 51Rambert v. Cohen, 4 Esp., 213 ... ... ... 52,72Ramsbottom v. Mortley, 2 M. & S., 445 ... ... ... 120-----------------v. Tunbridge, 2 M. & S., 434 .. ... ... 120Reed v. Deere, 7 B. & C., 261 ... ... ... ... 44,119Reeve v. Gibson (1891), 1 Q.B., 652 ... ... ... 56Robertson v. Macdonogh, 6 L.R., Ir., 433... ... ... 72Robinson v. Lord Vernon, 7 C.B. (N.S.), 235 ... .. 49Rockett v. Clippingdale (1891), 2 Q.B., 298 .. ... 56Roots v. Lord Dormer, 4 B. & Ad., 77 ... ... .. 45Rustomjee v. R., 1 Q.B.D., 487 ; 45 L.J., Q.B., 249 ... ... 23

Semple v. Nicholson, 4 H. & N., 298 ; 28 L.J., Ex., 217 ... 7Sharpies v. Rickard, 2 H. & N., 57 ; 26 L.J., Ex., 302 ... 67Shipton v. Thornton, 9 A. & E., 331 ... ... .. 44Siordet v. Kuczynksi, 17 C.B., 251 ; 25 L.J., C.P., 2 ... .. 50Slatterie i\ Pooley, 6 M. & W., 664 ... ... ... 52Smith r. Neale, 2 C.B. (N.S.), 78 ... .. ... 119Societe Gtmerale v. Metrop. Bank, 27 L.T., 854 ... ... 71Spencer’s case, 1 Sm. L.C., (9th Ed.), 79 ... ... ... 121Spicer r. Burgess, 1 C.M. & R., 629; 3 L.J. (N.S.), Ex., 285 ... 44, 119Squire, Exparte, L.R., 4 Ch., 47 ... ... ... 51Stockton R. Co. v. Barrett, 11 Cl. & F., 602. ... ... vii.Stonelake v. Babb, 5 Burr., 2673 ... ... ... 90Strutt v. Robinson, 3 B. & Ad., 395 ... ... ... 120

Tanner r. Smart, 6 B. & C., 603 ... ... ... 65Tattersall v. Fearnley, 17 C.B., 368 ... ... ... 50Thames, Conservators of, v. Commissioners, 18 Q.B.D., 279 ; 56

L.J.,Q.B., 181 ... ... ... ... ... 74,133Thomas e. Bird, 9 M. & \V. 68 ; 11 L.J., Ex. 261 ... ... 45

CASES CITED. xxxi.

Traviss v. Hargreave, 4 F. & F., 1080 . ...PAGE

49, 50Troup v. Commissioners, 7 Times L.R., 610 ... 133Tucker, In re, 13 V.L.R., 551 ... ... ... 8Turner v. Power, 7 B. & C. 625 ... ... 119

U.S. v. Thirty-six barrels of wine, 7 Blatchf. 452 ... viii.

Vialev. Michael, 30L.T. (N.S.), 464 ... ... 67Vollans v. Fletcher, 1 Ex. 20 ... ... ... 119

Wacklingtou v. Francis, 5 Esp. 182 ... ... 49Walker v. Giles, 6 C.B., 662 ; 18 L.J., C.P., 323 ... 45V7alton v. Burton, 3 F. & F., 278 ... ... 50Warren v. Howe, 2 B. & C., 281 ... ... 133Waters, Doe cl. v. Houghton, 1 M. & R., 208 ... 119Wensley, Exparte, 1 D.J. & S., 273; 32 L.J., Bky. 23 51Wheldon v. Matthews, 2 Chit. 399 ... ... 51Whitlock l\ Underwood, 2 B. & C., 157 ... ... 111Whitty v. Dunning, 6 V.L.R, (L.), 324 ... .., 59, 69, 112Wills v. Noott, 4 Tyrw. 726 ... ... ... xvi., 90Worthington v. Warrington, 5 C.B., 636 ... ... 75Wright v. Commissioners, 11 Ex. 458; 25 L.J., Ex. 49 90

Yates v. Evans, 61 L.J., Q.B., 446 ... ... 65Yeo v. Da we, 53 L.T., 125 ... ... ... xv., 65

-r*V

STAMPS ACT 1890.

No. HCXL.

An Act to consolidate the Law relating to Stamps.

[10£A July, 1890.]

Most Gracious Sovereign—

We Your Majesty’s most dutiful and loyal subjects “ stamp the Legislative Assembly of Victoria in Parliament preamkie assembled towards raising the necessary supplies to defray Your Majesty’s public expenses and making an addition to the public revenue have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned, and do therefore most humbly beseech Your Majesty that it may be enacted : And be it enacted by the Queen’s Most Excellent Majesty by and with the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say) :—

1. This Act may be cited as the Stamps Act 1890 Short title

and shall come into operation on the first day of ment and August One thousand eight hundred and ninety, and dlvision*

2 STAMPS ACT 1890.

Section 2

“Stamp Statute 1869. ”

Repeal.First Schedule

is divided into Parts Divisions and Subdivisions as follows:—

Part I.—Collection of Fees by Stamps ss. 3-30.

r Division 1.—Grant of Stamp Duties ss. 32-35.

Division 2.—Management of Stamp Duties ss. 36-58.

Division 3.—General Regulations

Part II.— Collection of Duty by Stamps.

ss. 59-79.'(1) Bills of Exchange

&c. ss. 80-88.

v

Division 4.— Special * Regulations

(2) Receipts ss. 89-92.(3) Conveyances

Transfers &c. ss. 93-101.

(4) Annual Licenses , ss. 102-114.

Part III.—Miscellaneous ss. 115-118.

2. The Acts mentioned in the First Schedule to this Act to the extent to which the same are thereby ex­pressed to be repealed are hereby repealed. Provided that such repeal shall not affect any appointment order rule (a) regulation application affidavit or complaint made or any notice given, or any information daid, or any case stated, or any summons issued, or any licence or warrant granted, or any bond entered into, or any fee or duty due or payable, or any stamp or die made or used under the said Acts or any of them before the commencement of this Act. e

(a) See Rules of 12th June, 1876, post; and Rules of 25th August, 1890, post.

STAMPS ACT 1890. 3

Part I—Collection of Fees by Stamps.

3. In the construction and for the purposes of this Part of this Act—

“Fees” shall comprise all fees dues duties taxes and charges payable to the Crown or the consolidated revenue of Victoria under any of the enactments contained in the Second Schedule (b) hereto or under any rule or regulation or Order in Council framed under or in pursuance thereof, but not any com- ^nission or remuneration in the nature of a commission or poundage chargeable upon or to be retained out of moneys levied by execution or otherwise nor to any allowance or payment to any person for travelling expenses: and

■“ Minister ” shall mean the responsible Minister of the Crown administering this Part of this Act (c): and

“Officer” shall comprise any person in the employ­ment of the Government of Victoria receiving payment for his services from moneys voted by the Parliament of Victoria.

(b) Post.

(c) The Postmaster-General.

4. From and after such time or respective times as the Governor in Council shall heretofore by notice published in the Government Gazette have appointed (<d) or shall hereafter from time to time by such notice published in the Government Gazette appoint, the fol­lowing fees, or such of them as shall have been or •shall be specified in such notice or respective notices

Sections 3, 4

“ Stamp Statute 1869.” Interpretation lb. s. 1. “Fees.”

SecondSchedule

“Minister.”

“Officer.”

From time Governor appoints certain fees payable to the Government to be collected by stamps.Ib. s. 4.28 & 29 Viet, c. 45 s. 1.

4 STAMPS ACT 1890.

Section 5

“ Stamp Statute 1869.5SecondSchedule.

shall be collected by stamps, namely: All fees payable to the Crown or the consolidated revenue of Victoria or to the several officers of Government, in the several courts and offices, in respect of matters or things to be done or performed under the several enactments specified in the Second Schedule hereto, and all fees payable to the Crown or the consolidated revenue of Victoria or to any officers of the Government under any other enactment now or hereinafter in force, and which the Governor in Council shall by any such notice in the Government Gazette direct to be collected by stamps.

(cZ) Under s. 4 of the <c Stamp Statute 1869,” here re-enacted, the rules of 12th June, 1876, were made, post.

Governor in 5. It shall be lawful for the Governor in Council at'order feeTto any time and from time to time after the commence-monejfinstead ment of this Act by order which shall be published in^Theltamp Government Gazette (e) to direct that all or any of’Duties Amend, the fees which under Part I. of this Act are at the time Act 1888. s. 4. . .

of making any such order required to be collected bystamps shall from the time named in such order be collected in money, which shall be paid to a Collector of Imposts, who shall give a receipt for the same in accordance with regulations to be made by the Governor in Council under this Act; and from the time named in such order for such collection of fees in money instead of stamps all such fees so directed to be collected in money shall be paid in money; and all persons who neglect evade or attempt to evade pay­ment of such fees shall besides being subject to such penalties as any law in force may impose upon any such acts of omission or commission be also liable to pay to Her Majesty as damages in addition to such fees a sum which shall be double the amount of the

STAMPS1 ACT 189& 5

fees so neglected to be paid or evaded or attempted to Sections 6,7,be evaded; and such fees and damages shall be recover---------------able with full costs of suit by action in the Supreme DutiesMriend. Court in the same manner (f) as any debt duty or Act 18sa sum of money due to Her Majesty otherwise than upon or by virtue of a recognisance is recoverable under Part I. of the “ Crown Remedies and Liabilities (g)Act 1890.”

(e) See the Rules of 25th August, 1890,. set out, post.

(/) See the “ Crown Remedies and Liability Act 1890,” ss. 3, 7.

{g) This was a clerical error for “ Liabilitysee the Act of 1892, s. 3, post.

6. All or any stamps to be used under this Part of Stamps to be . . . impressed or

this Act shall be impressed or adhesive, as the Gov- adhesive.ernor in Council shall from time to time direct. “ Stamp

Statute 1869”s. 5.

By rule 4 of the Order of 12th June, 1876, it is directed that all gg & 29 Viet such stamps are to be adhesive. As to their cancellation, see ib. c. 45 s. 2. rule 8, post, and s. 13, post. .

7. The Minister shall provide proper and sufficient Dies to be. # t . . provided.

dies or other implements for expressing and denoting Ibm s> ^ such and so many stamps of different values as may from time to time be required for the purposes of this Part of this Act, and shall cause such adhesive stamps as may be required for the purposes of this Part of this Act to be made and sold.

S. 4 of the “ Post Office Act 1890” is as follows:—Any stamp Stamps inter-issued under the authority of the Stamp Act 1890 or of any Act c^an&ea^e»

“Post OMcerepealed thereby or of “ The Post Office Statute 1866 ” or of “ The 1883’’ s. 4. Post Office Act 1883” hereby repealed or of this Act may be used for any of the purposes of the said first mentioned Act or of this Act, save and except where an embossed stamp is required.

8. The Minister shall and may from time to time Minister to . . appoint

appoint persons to be distributors of stamps under this distributors ofPart of this Act, who shall sell such of the said stamps stamps*

6 STAMPS -ACT 1890.

Sections 9,10, as may be from time to time required, and shall keep-“ Stamp Statute 1869. ” Who are to sell stamps.Ib. s. 7.

an account of the number denomination and amount thereof according as he shall receive and sell them.- Provided the Minister may at any time revoke any appointment of a person to be a distributor under thisPart of this Act.

Governor in 9. The Governor m Council may from time to time Council to i pmake rules frame such rules as may appear to be necessary torJb §s carrying out this Part of this Act and for regulating28 & 29 Viet, the use of stamps under it, and particularly for pre-

* * * scribing the application thereof to documents (k) fromtime to time in use or required to be used for the purpose of such stamps, and for insuring the proper cancellation (l) of adhesive stamps and keeping ac­counts (m) of such stamps and for the issuing of stamps in exchange for spoiled stamps (n) ; and all such rules when published in the Government Gazette shall have the force of law, and they shall be laid before the Houses of Parliament forthwith if Parliament be sit­ting, and if not, then within twenty-one days after the commencement of the next session.

(h) See rule 6 of Order of 12th June, 1876, post.

{1) See ib. rule 8 and s. 13, po*t.

(m) See ib. rule 9, post.

(n) See ib. rule 10, post, and s. 10, post.

New stamps 10. The Minister on application to him by any person in^eu^fSUed possessed of any stamps rendered useless by being in- de^d useless, advertently spoiled may issue other stamps of the same lb. s. 9. or any other denomination amounting in the whole to

the like value in exchange for such spoiled stamps,, without any additional charge to the party making:

STAMPS ACT 1890. \

such application. Provided that such application shall Sections 11,

be in accordance with rules to be made for that purpose. ------------ ** ‘ Stamp .

See rule 10 of Order of 12th June, 1876, post. Statute 1869’s. 10.

11. (1) Any document which ought to bear a stamp Documentsv 7 ^ # not properlyunder this Part of this Act shall not be of any validity stamped to be

. invalid.unless and until it is properly stamped;

(2) But if any such document is through mistake If unstampedor inadvertence (p) received lodged or filed or used inadvertence, without being properly stamped, or if it shall appear order it* o be

upon any such document being tendered in evidence addltionaHee!' or for any other purpose that the same through inad- 28 29^ Viet,vertence has not been properly stamped a judge orjustice of any court may if he thinks fit order that the same be stamped with stamps of such amount beyond the fee due thereupon as may be thought reasonable, not exceeding five times the amount of the stamp which should have been impressed or affixed thereon as in such order may be directed; and

(3) On such document being stamped accordingly the same and every proceeding relative thereto shall be as valid as if such document had been properly stamped in the first instance (q).

(jp) See Semple v. Nicholson, 4 H. & N. 298, 28 L. J., Ex. 217.

(q) On a petition for winding up, the fee on the praecipe was too small; afterwards, and before the hearing, the full fee was paid.Held, that the petition was good ; In re Provincial and Suburban Bank, 5 V.L.R. (E.), at p. 177 ; 1 A.L.T., 15.

12. Any document which ought to be but is not duly Court to take stamped under this Part of this Act shall not nor shall of stamp any judge or justice of any court allow such document obj^ion°is

to be used although no exception be raised thereuntountil such document has been first duly stamped.

As to effect of court improperly admitting such a document, see Order XXXIX., rule 8, post, s. 67, note.

8 STAMPS ACT 1890.

Sections 13, 13. Every officer whose duty it may be to receive--------------any fee or sum of money for any matter or thing toStatute^869" be done or performed, and for which payment is to beWhere st s mac^e by stamps, shall before doing or performing suchare required, matter or thing see that there is attached to theofficer is tosee . .that they are document instrument matter or thing m respect

’ whereof the fee or sum of money is payable a stamp of value not less than the fee or sum of money payable for the performance of such matter or thing; and

Officer to when an adhesive stamp (■s) is used shall immediately (t)C^UjC6;1 £Lc1~hesive stamp, cancel the same by writing or stamping or impressing

in ink on the same his name or initials and the date thereof, so as effectually to obliterate and cancel the stamp and so as not to admit of its being used again, (v) -

(s) By rule 4 of the Rules of the 12th June, 1876 post, stamps to be used under this part of the Act are to be adhesive.

{t) See ib. rule 8. Where an order nisi in Insolvency was dated the 28th April, 1887, and the stamp on it was cancelled with the figures “ 29/4/87 ” and the initials of the associate, the Court presumed that the associate had done his duty and cancelled the stamp immediately on signing the order nisi ; In re Tucker, 13 V.L.R., 551.

(?;) As to whether this section is merely directory, see notes to s. 75, post.

The Minister 14. (1) The Minister may by writing under his handmay license ' o .persons to deal errant a licence free of expense to any person whom he in in stamps. &r o J r .ib. s. 13. bis discretion shall think fit and proper for the purpose 3&4Will.IV. (not being a distributor of stamps appointed by the

* * * Minister) to vend and deal in stamps at any place orplaces in Victoria to be named in such licence.

Persons licensed to give bond.

Conditionthereof.

(2) Provided always that every person to whom any such licence shall be granted shall enter into a bond to Her Majesty her heirs and successors in a penal sum of One hundred pounds conditioned that such licensed

STAMPS ACT 1890. 9

person shall not sell or offer for sale or exchange or keep, or have in his possession for the purpose of sale or exchange, any stamp other than such as he shall have purchased or procured at the office for stamps, or from some distributor of stamps duly appointed by the Minister, or from some' person licensed to deal in stamps under the authority of this Part of this Act.

(3) Provided always that one licence and one bond only shall be required for any number of persons in co­partnership. And provided also that it shall be lawful for the Minister whenever he shall think fit, by notice in writing signed by him, to revoke and make void any such licence as aforesaid.

15 (1) In every such licence to vend and deal in stamps there shall be truly specified the proper Christian name and surname and place of abode of the person to whom the same shall be granted, and a true description of the house or shop in or at which he shall by such licence be authorised to vend or deal in stamps.

(2) Such person shall not be thereby authorized or entitled to vend or deal in stamps in or at any other house shop or place than such as shall be so specified and described in such licence.

(3) Any such licensed person vrho may purchase at any one time stamps to the value of ten pounds shall be allowed thereon a commission of sixpence in the pound, to be paid in stamps only.

16. No person other than such distributor of stamps as aforesaid shall vend or deal in stamps in Victoria without having obtained from the Minister a licence for that purpose which shall be subsisting in force and unrevoked at the time of such vending or dealing.

Sections 15, 16

“Stamp Statute 1869.”

Licence may be revoked.

Particulars to be specified in licences.Ib. s. 14.3&4Will.IY., c. 97 s. 2.

Allowance of a commission of sixpence in the pound.

No person except dis­tributor to deal in stamps without such licence.Ib. s. 15. Ib. s. 3.

10

Section 16

“ Stamp Statute 1869.”Penalty.

If stamps are forged, pen­alty to be doubled.

Nothing herein to ex­empt persons from conse­quences of uttering forged stamps

And if any person other than such distributor as aforesaid shall sell or offer for sale any stamp or any vellum parchment or paper stamped or marked with any stamp or mark denoting or purporting to denote any stamp, or shall exchange any such stamp or stamped vellum parchment or paper for any other stamp stamped vellum parchment or paper or for any article or thing, without having in force such licence as* aforesaid authorising him in that behalf or in or at any house shop or place not specified and described in any such licence as aforesaid granted to him, he shall for every such offence forfeit the sum of Twenty pounds (w); and if any proceedings shall be had for recovery of such penalty of Twenty pounds, and it shall thereupon appear that any stamp or stamps impressed on any such vellum parchment or paper which shall have been so sold or exchanged or offered for sale or exchange was or were false forged or counterfeit, although the same shall not have been so alleged in the information or pleading, then and in such case the said penalty shall be doubled, and judgment shall be given against the offender for the sum of Forty pounds, and the said special matter shall be stated in such judgment as the cause of such increase of penalty; and if on such pro­ceeding any issue shall be tried by a jury (x) in which selling or exchanging or offering for sale or exchange of such vellum parchment or paper with any stamp or stamps thereon shall be in question, such jury shall be required to say whether such stamp or stamps was or were false forged or counterfeit or not.

Provided always that nothing herein contained shall extend to exempt any person from the legal conse­quences of selling uttering or having in possession any vellum parchment or paper with any false forged or

STAMPS ACT 1890.

u

counterfeit stamp or stamps thereon knowing the same Section 17to be false forged or counterfeit, if such knowledge “stamp

, n , , t , . . • ' ‘ . Statute 1869. ”shall be duly proved m any criminal prosecution orproceeding against such person for any such offence.

Provided also that it shall be lawful for any person As to persona . ' . employed to

employed to prepare write or engross any deed or m- write or en-. , gross instru-strument liable to stamp duty to charge his employer ments liable to

with the amount of the stamp or stamps impressed jythereon without having obtained any such licence as c- s- 4* aforesaid to vend or deal in stamps.

(w) As to recovery of penalties, see s. 25, and note, post.

(x) As to this, see Introd., ante.

17. Every person who shall be licensed under the Licensed

authority of this Part of this Act to deal in stamps stamps to shall cause to be painted in Roman capital letters, one names^c^in

inch at the least in height and of a proper and propor- h^uisorshopa tionate breadth, on some conspicuous place on the ib. s. 16. outside of the front of the house or shop in or at which c.^7^5.1* IV# he shall be licensed to deal in stamps, and so that the same shall be at all times plainly and distinctly visible and legible, the Christian name and surname of such licensed person in full length, together with the words “ Licensed to sell stamps and such person shall con­tinue such names and words so painted as aforesaid during all the time that he shall continue licensed as aforesaid. And if any person licensed as aforesaid shall neglect or omit to cause such names and words Penalty, to be so painted as aforesaid, or shall neglect or omit to continue the name so painted according to the direc­tions of this Part of this Act, he shall forfeit Ten pounds (y) for every such offence. Provided always Proviso as to

. — n . . partners.in the case of several persons licensed as aforesaid m

STAMPS ACT 1890.:

12 STAMPS ACT 1890.

Sections 18, 19

“Stamp Statute 1869. ”

J ustices empowered to grant warrants to search and inspect the stocks of stamps of distributors and licensed dealers.Ib. s. 17.3& 4 Will. IV. c. 97 s. 9.

Power of entry.

Penalty for obstructing entry &c.

Acknowledg­ment to be given for stamps seized.Ib. s. 18.Ib. s. 10.

copartnership it shall be sufficient if the Christian name and surname of one only of such persons be painted in manner aforesaid.

{y) As to recovery of penalties, see s. 25 and note, post.

18. (1) If it shall be made to appear by information on oath or affirmation before any justice of the peace that there is reasonable cause to suspect that any person has in his custody or possession any forged or counterfeit stamp, such justice may if he think fit grant a warrant under his hand to authorise any con­stable or other peace officer to enter into any dwelling- house room shop warehouse outhouse or other building in which the same is suspected to be kept; and

(2) If on demand of admittance and notice of such warrant the door of any such dwelling-house room shop warehouse outhouse or other building, or any inner door thereof, shall not be opened, then to break open the same respectively and to search for and to seize and take into his and their possession all such stamps as shall be in any such place as aforesaid or elsewhere in the custody or possession of such person; and

(8) If any person shall refuse to permit any such search or seizure as aforesaid to be made, or shall assault oppose molest or obstruct any person employed in the execution or under the authority of any such warrant or aiding or assisting in the execution thereof, every such person so offending shall forfeit Fifty pounds (z).

{z) As to recovery of penalties, see s. 25 and note, post.

19. (1) Any person who shall execute any such warrant shall if required give to the person in whose custody or possession any stamps shall be found and seized an acknowledgment of the number particulars

STAMPS ACT 1890. 1£

and amount of the stamps so seized, and shall permit Section 20 such last-mentioned person or any person employed by “stamp him to mark the same before the removal thereof;statute 1869* and

(2) If the person in whose custody or possession any Licensed^ven- stamps shall be so found and seized shall be or shall be paid the

have been within the time aforesaid a licensed vendor uine stamps of stamps he shall be entitled to claim and receive in have them°re­money from the Minister the amount of such of the turned to him* stamps so seized as shall be found to be genuine (deducting therefrom such percentage as is allowed bylaw on the purchase of stamps of the like description), and also to receive the amount of the vellum parch­ment or paper whereon the same shall be impressed according to the rates at which vellum parchment and paper of the like quality and description shall be sold by the Government or their distributors of stamps.

(3) Or if the Minister shall think fit, such of the said stamps so seized as shall be found to be genuine shall be returned to the person from whose custody or possession the same shall have been taken, with such reasonable amends as the Minister may think fit to award.

20. Whenever any vellum parchment or paper shall LicensedJ L L 1 vendorsbe found in the possession of any person licensed to having coun-

' 1 terfeit stampsvend or deal in stamps or who shall have been so in their pos­

. . . 11 session liablelicensed at any time within six calendar months then to the penalties next preceding, such vellum parchment or paper having forged.dstamps

thereon any false forged or counterfeit stamp mark or pr0ved that impression resembling or representing or intended or procured\om

liable to pass or be mistaken for any stamp mark or tributoror impression of any die plate or other instrument which at any time whatever hath been or shall or may be ib. s. 19. provided made or used by or under the direction of the ^ & * Will IV.

14 STAMPS ACT 1890.

Section 21 Minister for the purpose of expressing or denoting any“Stamp stamp duty whatever, then and in every such case the Statute 1869.” . , . in a lperson m whose possession such vellum parchment oi

paper shall be so found shall be deemed and taken tchave so had the same in his possession with intent tcvend use or utter the same with such false forgecor counterfeit stamp mark or impression thereor.unless the contrary shall be satisfactorily provedand

Such person shall also be deemed and taken to have such vellum parchment or paper so in his possessior. knowing the stamp mark or impression thereon to be false forged and counterfeit, and such person shall be liable to all penalties and punishments (a) by law imposec or inflicted upon persons vending using uttering or having in possession false forged or counterfeit stamps knowing the same to be false forged or counterfeit unless such person shall in every such case satisfactorily

. prove that such stamp or stamps was or were pro­cured by or for such person from some distributor of stamps appointed by the Minister or from some person licensed to deal in stamps under the authority of this Part of this Act.

unlicensed* (“> See »■ 30> PosL persons paint-shopsanyir 21. If any person shall write paint or mark,or shall ing that they cause or procure to be written painted or marked, or

' fn^tamps? shall permit or suffer to continue written painted orib s. 20. marked upon any part of his house shop or premises,

either in the inside or on the outside thereof, or upon any material whatever or upon any board or any material whatever exposed to public view, and whether the same shall or shall not be affixed to such house

5 shop or premises, any word or words which shall

STAMPS ACT 1S90. 15

import or signify or be intended to import or signify Section 22that such person is a vendor of or dealer in stamps, “ stamp

. . , . ,. t Statute 1869. ”such person not being licensed to deal m stamps underthe authority of this Part of this Act, and not being adistributor or sub-distributor of stamps duly appointedas aforesaid, he shall forfeit Ten pounds for every daysuch offence shall be committed or continued.

As to recovery of penalties, see s. 25 and note, post.

22. If any person licensed to vend or deal in stamps shall die or his estate shall be sequestrated as insolvent, or if the licence of any person to vend or deal in stamps shall expire or be revoked, and any such person at the time of his death or insolvency, or at the expi­ration or revocation of any such licence as aforesaid, shall have in his possession any quantity of stamps stamped vellum parchment or paper, it shall be lawful for such person or his executor or administrator or assignee within three calendar months after the expi­ration or revocation of such licence, or next after such death or insolvency as the case may be, to bring or send such stamps stamped vellum parchment or paper to the office of the Minister at Melbourne, and it shall be lawful for the Minister or any distributor of stamps duly authorized on that behalf to receive the same and to pay to the person bringing or sending the same the value of the stamps or the amount of the stamp thereon, deducting therefrom such percentage as is allowed by law on the purchase of stamps of the like description, and also to pay the amount of the value of such vellum parchment and paper according to the rates at which vellum parchment and paper of the like quality and description shall be sold by the Government, and thereupon such stamps shall be immediately cancelled.

Ib. s. 21.Allowance to be made for stamps in the possession of licensed vendors dying or becoming insolvent or whose licences are revoked.3 & 4 Will. IV. c. 97 & 8.

16 STAMPS ACT 1890.

Sections 23, 24

“Stamp Statute 1869”Proof to be given that stamps were in the posses­sion of such licensed vendor.

Penalty for fraudulently removing stamps.Ib. s. 22.

Penalty for issuing or serving docu­ments not stamped or failing to cancel stamps.Ib. s. 23.

Provided always that the person who shall bring or' send such stamped vellum parchment or paper to the said office shall make proof to the satisfaction of the Minister or authorized officer that such vellum parch­ment or paper was actually in the possession of the person so dying or becoming insolvent, or having had such licence which had so expired or had been so revoked for the purpose of sale at the time when such person so died or became insolvent, or when the said licence expired or was revoked, and shall also make proof in like manner that such stamps or stamped vellum parchment or paper, or the stamps impressed thereon, was or were purchased or procured by the person to whom such licence shall have been granted at the office for stamps or from some such distributor of stamps or person licensed to deal in stamps as aforesaid.

23. If any person shall fraudulently remove or cause to be removed from any document any adhesive stamp fixed thereon, or affix a stamp so removed to any other document or paper, or shall practice or be con­cerned in any fraudulent act contrivance or device with intent to defraud he shall be liable to a penalty of not exceeding Twenty pounds.

As to recovery of penalties, see s. 25 and note, post.

24. If any person shall without lawful excuse (the proof whereof shall be upon such person) file issue receive procure or deliver any document, or serve or execute any writ rule order matter or proceeding, not properly stamped as required by this Part of this Act, or do or perform or permit to be done and performed any act matter or thing in respect whereof a stamp should be used without using such stamp, or shall fail

STAMPS ACT 1890. 17

or omit to cancel or obliterate any adhesive stamp at Sections 25, . J. . r 26 27

the time and in the manner prescribed by this Part of___ !____this Act, he shall be liable to a penalty of not exceeding Statute 1869.”Twenty pounds.

As to recovery of penalties, see s. 25, and note, 'post.

25. All penalties recovered under this Part of this Appropriation Act shall be applied as follows :—One moiety shall be °jh p®n2a4lties‘ paid into the consolidated revenue, and the other tothe informer or person prosecuting.

' There is no special provision in this part of the Act for the recovery of penalties, and therefore the procedure prescribed by the Justices Act, 1890, must be observed; see ib. s. 113. The period of limitation is twelve months, ib. s. 201; see note to s. 57, post.

26. In any proceeding under this Part of this Act Proof in suitsfor the recovery of any penalty the production of any Ib 8 25 *document unstamped or stamped with an insufficientstamp, or the stamp of which is not properly or sufficiently obliterated and cancelled, or the proof of any such document having been unstamped or not sufficiently stamped at the time when ic was so filed issued received procured delivered served or executed, or of the stamp not having been properly and sufficiently obliterated and cancelled, shall be sufficient primd facie evidence of such document having been without lawful excuse so filed issued received procured delivered served or executed, or of the doing or performing of the act matter or thing or without the stamp having been properly and sufficiently obliterated and cancelled.

27. Where any person shall or may be convicted Justices may before any justice (f) of the peace in any penalty penalties in incurred under this Part of this Act, and except as is ^rt^1^cases- hereinafter provided, the said justice may in cases 3& 4 Will. iv. where upon consideration of the circumstances he shall c' 97 s‘ 25,

18 STAMPS ACT 1890.

deem it expedient so to do, and for a first offence only, mitigate the payment of the said penalty so as the sum to be paid by such person be not less than one- fourth part of the amount of the penalty (exclusive of the costs and charges) in which such person shall have been or may be convicted.

(/) It would, however, appear from ss. 58 and 113 of the Justices Act, 1890, that a single justice has no jurisdiction under this Part of the Act. Cf. ss. 57 (1) and 43 of this Act, 'post.

Proceedings 28. Proceedings to be had or taken under this Partnot to be #quashed for of this Act shall not be quashed or vacated for want or removed by oi form nor shall be removed by certiorari.certiorari.Ib. s. 27. See Irvine's Justices of the Peace, pp. 235-242.

Sections 28, 29, 30

“ Stamp Statute 1869.”

Nothing to in- 29. Nothing in this Part of this Act shall be deemedpowerreoTth to interfere with the power of the Governor in CouncilCouncU°toin judges or other persons empowered to alter or other-aiter fees &c. w}se regulate the amount of fees comprised in any of H) s 28 ^ i •/28 & 29 Viet. the Acts the Second Schedule hereto, (g) or of direct- c. 45 3. 5. ing any fee comprised in any of the said Acts shallSecond . , , ,Schedule. cease to be payable.

(<7) post.

30. If any person is guilty of any of the following offences:—

Penalties for offences herein named.Ib. s. 29.32 & 33 Viet, c. 49 s. 8.

Forges or counterfeits or causes or procures to be forged or counterfeited any stamp or die or any part of any stamp or die provided made qr used in pursuance of this Part of this Act; or

Forges or counterfeits or causes or procures to be forged or counterfeited the impression or any part of the impression of any such stamp or die as aforesaid upon any document; or

STAMPS ACT 1890. 19

With intent to defraud stamps or marks or causes Section 30

or procures to be stamped or marked any “ stamp , , i p i i Statute 1869.”document with any such forged or counter­feited stamp or die ; or

Sells or exposes for sale any document having thereupon the impression of any such forged or counterfeited stamp or die or part of any such stamp or die or any such forged or counterfeited impression or part of an impression knowing the same to be forged or counterfeited; or

Fraudulently cuts or gets off or causes or procures to be cut or got off the impression of any such stamp or die from any document with intent to use the same for any other document (h); or

Knowingly and without lawful excuse (the proof whereof lies on the person accused) has in his possession any false forged or counterfeited die plate or other instrument or part of any such die plate or instrument resembling or intended to resemble either wholly or in part any stamp or die which at any time whatever has been or may be provided made or used for the purposes of this Part of this Act; or *

Knowingly and without lawful excuse (the proof whereof lies on the person accused) has in his possession any vellum parchment or paper having thereon the impression of any such false forged or counterfeited stamp or die or having thereon any false forged or counterfeit stamp mark or impression resembling or representing either wholly or in part or intended or liable to pass or be mistaken for any such stamp or die;

20 STAMPS ACT 1890

Section 31

“Stamp Statute 1869.”

Interpretation of terms.“ The Stamjo Duties Act 1879 ”s. 2.33 & 34 Viet, c. 97 s. 2.33 & 34 Viet, c. 98 s. 2.“ Assurance or insurance business. ”

With intent to defraud forges or alters or offers; utters disposes of or puts off knowing the same to be forged or altered any false forged or counterfeited impression of any such stamp or die ;

every person so offending, and every person knowingly and wilfully aiding and abetting any person in com­mitting any such offence and being thereof lawfully convicted shall be judged guilty of felony, and shall be liable at the discretion of the court to be imprisoned for any term not exceeding fifteen years. (j)

(h) As to whether these words cover the case of an intention that the stamps shall be used by other persons, queere ; Field's case, 1 Leach, 383. The prisoner, in the course of his duty as a clerk in the Stamp Office, cut off the corners of a deed which bore the blue paper stamps. Subsequently he fraudulently separated the blue paper stamps from the small piece of parchment to which they had been glued, and glued them to a new skin of parchment on which the words “This indenture” had been written. Held, that this was a capital offence under the corresponding section, 55 Geo. III. c. 184, s. 7; F. v. Smith, 5 C. & P., 107.

(j) In 1 Hawk. P. C. 353, offences against the Public Revenue (including those punishable under the Stamp Acts) are classified as offences against the Commonwealth. Qucere, whether they are “ offences against the Queen’s title prerogative person or govern­ment” within the Justices Act, 1890, s. 179, and not triable at General Sessions.

Part II.—Collection of Duty by Stamps.

31. In the construction and for the purposes of this- Part of this Act the following words and terms have the meanings hereby assigned to them unless it is otherwise provided or there be something in the context repugnant thereto :—

“ Assurance or insurance business ” means and includes—

STAMPS ACT 1890. 21

(1) the granting or issuing of any fire fidelity Section 31

guarantee or marine insurance or assurance “ The stamp ,. . Duties Actpolicies; or 1879.”

(2) the acceptance either directly or indirectlyof any premium renewal premium or con­sideration for or in respect of the granting or issuing or keeping alive or in force of any fire fidelity guarantee or marine in­surance or assurance and whether such insurance or assurance may have been effected before or since the commencement of this Act;

'(3) the receiving of any letter or declaration of interest attaching to any fire or marine policy issued at any time before or since the commencement of this Act in Victoria . or elsewhere ;

'(4) the carrying out by means of insurance or assurance effected out of Victoria of any written verbal or implied contract or un­dertaking to effect insurance or assurance;

Die5' means and includes any plate type tool or “Die.” implement whatever used under the direction of the Minister for expressing or denoting any duty or the fact that any duty or penalty ' has been paid or that an instrument is duly stamped or is not chargeable with any duty and also any part of any such plate type tool or implement:

Duty ” “ duties ” mean the stamp duty and stamp “Duty ” duties from time to time chargeable by law:

Executed,” (/c) “execution” with reference to “Executed.” instruments not under seal mean signed, signature:

22 STAMPS ACT 1890.

Section 31

“ The Stamp Duties Act 1879.”“Firm of persons. ”“ Forge. ”

“Instrument.”

“ Marketable security.”

“Material. ”

“Money. ”

“Person.

“Policy. ”

“Stamp. ”

“ Stamped.

“ Firm of persons ” includes any association of underwriters carrying on marine assurance or insurance business through a managing underwriter solely:

“ Forge, ” “ forged ” mean and include counterfeit, counterfeited:

“ Instrument” (l) means and includes every written document:

“ Marketable security ” means and includes any debentures funds stock shares or bonds of any Government or of any municipal or other corporation company or society :

“ Material ” means and includes every sort of material upon which words or figures can be expressed :

“ Money ” includes all sums expressed in British or in any foreign or colonial currency :

“ Person ” includes corporation company and society:

“ Policy ” means and includes as well any policy as any instrument in the nature of a policy an open policy an insurance cover or any in­strument in any manner covering any insur­ance or assurance:

“ Stamp ” “ stamps ” mean as well duty stamps impressed by means of a die as adhesive duty stamps:

“ Stamped ” is applicable as well to instruments and material impressed with duty stamps by means of a die as to instruments and material having adhesive stamps affixed thereto :

STAMPS ACT 1890. 23

“ The chief office ” means the chief office of the Section 22

Minister in which this Part of this Act is administered:

“ The Stamp Duties Act 1879.”“The Chief' office.”

“The Minister” (m) means the responsible Minister “The Minis- of the Crown for the time being administer- ‘ ing this Part of this Act:

“ Write ” “ written ” and “ writing ” include every “ Write.”

mode in which words or figures can be expressed upon material.

(k) See note under s. 76, post.

(1) “ Throughout this Act ” (®.e., the “ Stamp Duties Act 1879 ”), “the word ‘instrument’ means ‘instrument at the time it was tendered in evidence.’” Per curiam; Goldberg v. Devlin, 12 V.L.R., at p. 800.

(m) i.e., The Postmaster-General.

DIVISION 1—GRANT OF STAMP DUTIES.

32. From and after the commencement of this Act, Grant of duties and subject to the exemptions contained in the Third M^uie.

Schedule to this Act and in any Acts (n) for the time lb. s. 3. being in force, there shall be charged for the use of^^ g4^lct* Her Majesty her heirs and successors (o) upon the Third

several instruments specified in the said Sehedule the *several duties therein specified and no other duties.

(n) See exemptions under the Schedule of the Act of 1892, post.

(o) As to proceedings for recovery of unpaid duty, see ss. 3 and 7 of the “ Grown Remedies and Liability Act 1890.” It is conceived that the maxims “ nullum tempus occurrit regi,” and “ le roy n’est lid par aucun statute, s’il ne soit expressement nosmi,” are applicable, and that there is no period of limitation ; see Lambert v. Taylor, 4 B. &C., 138; Rustomjee v. i?., 1 Q.B.D. 487, 45 L.J.Q.B.. 249; i?. v. Griffiths, 9 V.L.R. (L.) 45.

24 STAMPS ACT 1890.

Sections 33, 34, 35

“ The Stamp Duties Act 1879,” s. 4.As to instru-

33. Except where express provision to the contrary is made by this or any other Act, an instrument relating to property belonging to the Crown is to be charged with the same duty as an instrument of the same kind

ments relating relating to property belonging to a subject, belonging tothe Crown. See in the Third Schedule, II., Exemption (1), and III., Exemp-33 & 34 Viet, c. 97 s. 5. tions (1) and (2).

All duties to 34. (1) All stamp duties which may from time tobe paid accord- . .ing to the pro- time he chargeable by law upon any instruments arePart. to be paid and denoted according to the provisions of

’ * ’ this Part of this Act (p) and the general and specialregulations herein contained.

The Third and (2) The Third and Fourth Schedules to this Act and Fourth Sched- . . .ules to be read everything therein contained are to be read and con- Parhrt °f thlS strued as part of this Part of this Act.Ib. s. 6.

(p) See now, however, the Act of 1892, post.

“The stamp 35. It shall be lawful for the Governor in CouncilDuties Amend. # # ^Act 1888 ” s. 5. at any time and from time to time after the commence-Councii°may ment of this Act by order which shall be published inbedpaidlin0S t0 the Government Gazette to direct that all or any ofmoney instead ^he duties which under this Part of this Act are at the of stamps.

fvrf 1‘jot'V

Olf)

time of the making any such order required to be collected in stamps shall from the time named in such order be collected in money, which shall be paid to a collector of imposts, who shall give a receipt for the same in accordance with regulations to be made by the Governor in Council under this Act; and from the time named in such order for such collection of duties in money instead of stamps all such duties so directed to be collected in money shall be paid in money ; and all persons who neglect or evade or attempt to evade pay­ment of such duties shall besides being subject to such

STAMPS ACT 1890. 25

penalties as any law in force may impose upon any Sections 36,

such acts of omission or commission be also liable to -------------pay to Her Majesty as damages in addition to such Duti^Ammd. duties a sum which shall be double the amount of the Act 1888‘

J duties so neglected to be paid or evaded or attempted to be evaded ; and such duties and damages shall be recoverable with full costs of suit by action in the -Supreme Court in the same manner (p) as any debt duty or sum of money due to Her Majesty otherwise than upon or by virtue of a recognisance is recoverable under Part I. of the Crown Remedies and Liabilities iq) Act 1890.

(p) See s. 7 of the “ Crown Remedies and Liability Act, 1890.”

.((/) A clerical error for “ Liability. ”

DIVISION 2.—MANAGEMENT OF THE STAMP DUTIES.

3 6. The duties shall be under the care and manage- Duties to be ment of the Minister, who shall have all necessary th^AEnister. powers and authorities for carrying this Part of this Th.e Stamp Act into execution, and officers one of whom shall be 1879,” s. 6.

called the Comptroller of Stamps shall be specially office Actis&Q” appointed in any public department to have the charge 13, and control of the printing and manufacturing and the charge control custody and issue of all stamps stamped instruments and dies.

Postage stamps are interchangeable with duty stamps ; see s. 4 of Post Office Act 1890,” set out, ante, s. 7, n.

37. The following persons shall be deemed to be Certain officers. I . . and persons

duly appointed to sell andldistnbute stamps m Victoria to sell and subject to the direction oflthe Minister :— stamps.

(1) Eve,y portmurtej J

<xJ If

26 STAMPS ACT 1890.

Section 38

“ The Stamp Duties Act 1879 ” s. 7.

Minister may grant licences to deal in stamps*lb. s. 8.33 & 34 Yict. c. 98 s. 5.

Contents and effect of a licence.

33 & 34 Yict. c. 98 s. 6.

n a(2) Any officer or

Office who to time by the

(3) Any officers or ppost office wh postmaster th

(4) Any officer inwho may be General.

►fficers in the General Post yr be so directed from time- Deputy Postmaster-General.jrsons employed in any other ) may be so directed by the ireof.

tl e Registrar-Generals Office directed by the Registrar-

(5) Any manager of t banking company or cor­poration on approval of the Minister in writing.

38. (1) The Minister may at his discretion grant a licence to any person to deal in stamps at any place or places in Victoria to be named in such licence, and every person to whom any such licence is granted shall enter into a bond to Her Majesty her heirs or successors in a penal sum of One hundred pounds with a condition that such licensed person does not sell or offer for sale or exchange or keep or have in his possession for the purpose of sale or exchange any stamps other than such as he has purchased or pro­cured at the chief office or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps. Provided that one licence and one bond only shall be required for any number of persons in copartnership, and also that any licence may at any time be revoked by the Minister.

(2) Every licence to be granted as aforesaid is to specify the proper name and surname and place of abode or business of the person to whom the same is granted, and is to contain a true description of every house or shop in or at which he is by such

STAMPS ACT 1890. 27

license authorized to deal in duty stamps, and such Sectiqn 39

person shall not be thereby authorized or entitled to ^lfesSj^p deal in stamps in or at any house shop or place not 1879.” specified and described in his licence.

39. (1) Every person who— Penalty forunauthorised

(a) Not being duly appointed to sell and distribute gte^ in stamps or duly licensed to deal in stamps ib. s. 9. deals in any manner in stamps in any part j?3<^ of Victoria:

(ib) Being duly licensed to deal in stamps deals in any manner in stamps at any house shop

‘or place not specified and described in his licence—

shall for every such offence forfeit a sum not exceeding Ten pounds: (r)

(2) If in any proceeding for any such offence it Penalty where-appears that any stamp which has been forged stamp, sold or exchanged or offered for sale or Ib*s- 7 ^ exchange is forged although the same may not have been so alleged in the information or complaint a conviction shall be made against the offender for a sum not less than Ten nor more than Twenty pounds, and the special matter shall be stated in the conviction as the cause of such increase of penalty:

(3) Provided that nothing in this section con- Power to pr<>tained shall exempt any person from the reserved, legal consequences (s) of selling uttering or Ib- (4) having in possession any forged stamp knowing the same to be forged.

(r) As to recovery of penalties, see s. 57, post.

(•s) See s. 49, post.

28 STAMPS ACT 1890.

Sections 40„ 41, 42

“ The Stamp Duties Act 1879,” s. 10.How licence to be notified.33 & 34 Yict. o. 98 s. 8.

Penalty on unauthorized persons hold­ing themselves out as dealers in stamps.Ib. s. 11.Ib. s. 9.

Return of •stamps on determination of licence or on insolvency or death of licensee.

40. Every person who is licensed to deal in stamps shall unless authorized in writing to the contrary by the Minister cause to be painted or printed at full length in Eoman capital letters one inch at least in height and of a proper and proportionate breadth on some conspicuous place on the outside of the front of every house or shop in or at which he is licensed to deal in stamps and so that the same may be at all times plainly and distinctly visible and legible his name and surname together with the words “ licensed to sell duty stamps ” ; and shall continue such names and words so painted as aforesaid during all the time that he continues licensed as aforesaid, and for every neglect or omission in any of such matters shall forfeit a sum not exceeding Five pounds.

As to recovery of penalties, see s. 57,

41. If any person who is not duly appointed to sell and distribute stamps or duly licensed to deal in stamps writes paints or marks or causes or procures to be written painted or marked or permits or suffers to con­tinue written painted or marked upon any part of his house or shop either in the inside or on the outside thereof or upon any hoard or any material whatever exposed to public view and whether the same be affixed to his house or shop or not any word or words import­ing or signifying or intended to import or signify that he is a dealer in duty stamps, he shall forfeit the sum of Five pounds for every day on which such offence is committed or continued.

As to recovery of penalties, see s. 57, post.

42. (1) If any person licensed to deal in stamps dies or becomes insolvent or if the licence of any person to deal in stamps expires or is revoked and any such person at the time of his death or insolvency or at the

STAMPS ACT 1890. 29

expiration or revocation of his licence has in his pos- Sjcction 43 session any stamps such person or his executor or “ The stamp

administrator or the assignee or trustee under his 1&79,” s. 12. insolvency may within three months after the expira- s34io^ict# tion or revocation of such licence or next after such death or insolvency as the case may be bring or send such stamps to the chief office :

(2) The Minister may in any such case pay to the Payment onsuch, returnperson bringing or sending any stamps the amount of ’

the duty thereon deducting therefrom the proper dis­count or commission:

(3) Provided that the person who brings or sends Proof of cer- such stamps makes proof to the satisfaction of the required. Minister—

(a) That the same were actually in the possession of the person so dying or becom­ing insolvent or whose licence has expired or been revoked for the purpose of sale at the time when such person died or became insolvent or when such licence expired or was revoked:(b) That such stamps were purchased or pro­cured by the person to whom such licence was granted at the chief office (£), or from some person duly appointed to sell and dis­tribute stamps or duly licensed to deal in stamps.

(t) See s. 31, ante, sub nom. “ The Chief Office. 55

43. (1) If any person whether licensed to deal in Penalty for stamps or not hawks or carries about or offers for sale stamps^ or exchange any stamps he shall forfeit the sum of Ten Ih*s*13* pounds over and above any penalty to which if * * 'unlicensed he may be liable for dealing in stamps

30 STAMPS ACT 1890.

Sections 44. 45 '

“ The Stamp Duties Act 1879.”Mode of proceeding.

Forfeiture of stamps found on offender.

without a licence; and it shall be lawful for any person without any other warrant than this Act to apprehend any person so offending and take him or cause him to be taken before a justice of the peace (t;) having jurisdiction where the offence is committed who shall hear and determine the matter; and if the offender does not immediately on his conviction pay the said penalty of Ten pounds he shall be committed to prison for any period not more than three months unless the penalty be sooner paid :

(2) All stamps which are found in the possession of any such offender shall be forfeited and shall be taken possession of by the justice and delivered to the Minister to be disposed of as he thinks fit:

Penalty re­coverable though offender not apprehended.

(3) If the offender is not apprehended and proceeded against in the manner hereinbefore mentioned the said penalty of Ten pounds is to be recoverable in the same manner as any other penalty hereby imposed (w).

(v) The jurisdiction here given to a single justice does not seem to be affected by s. 57. See, however, ss. 58 and 113 of the Justices Act, 1890.

(w) See s. 57, posty and Justices Act, 1890, ss. 58 and 113.

Discount or 44. Upon the sale of stamps such discount or com-76 s 14 * missi°n shall be allowed to the purchasers thereof as33 & 34 Viet, the Governor in Council shall from time to time direct, c. 98 s. 13.Allowance 45. Subject to such regulations as the Governor in for "spoiled 6 Council may from time to time think proper to make tcTregulationsl" and to the production of such evidence by affidavit or

otherwise as the Minister may require, allowance is to be made by the Minister for stamps spoiled in the cases hereinafter mentioned (that is to say):—

Stamp on any material.

(1) The stamp on any material inadvertently and undesignedly spoiled obliterated or by any

STAMPS ACT 1890. 31

means rendered unfit for the purpose Section 45intended before any instrument written “ The stamp ., . ,-it . -ip Duties Actthereon is executed by any party and tor 1879.” which stamp no money or other considera­tion has been paid or given to the attorney solicitor or other person employed to transact the business intended to have been carried into execution thereby or to the person by whom the same was written :

(2) Any adhesive stamp which has never been Adhesivei , j • i i j. i i stamp not usedused or affixed to any material but which or affixed.

has been inadvertently and undesignedlyspoiled or rendered unfit for use :

(3) The stamp used or intended to be used for Stamp on bill. of exchange orany bill ot exchange or promissory note promissory

signed by or on behalf of the drawer or negotiated or intended drawer but not delivered out of lssued* his hands to the payee or intended payee, or any person on his behalf, or deposited with any person as a security for the pay­ment of money, or in any way negotiated issued or put in circulation, or made use of in any other manner whatever, and which being a bill of exchange has not been accepted by the drawee, and provided that the material on which any such stamp is stamped does not bear any signature intended as or for the acceptance of any bill of exchange to be afterwards written thereon:

(4) The stamp used or intended to be used for any Stamp on bill. , . t of exchange orbill or exchange or promissory note signed promissory

by or on behalf of the drawer thereof but presented^ °rwhich from any omission or error has been

32 STAMPS ACT 1890.

Section 45

“ The Stamp Duties Act 1879.”

Stamp on certain instru­ments.

Instrument found to be void in law.

Instrument unfit on ac­count of mis­take.

Instrument which cannot be completed.

spoiled or rendered useless, although the same being a bill of exchange may have been presented for acceptance or accepted or endorsed, or being a promissory note may have been delivered to the payee, pro­vided that another completed and duly stamped bill of exchange or promissory note is produced identical in every parti­cular except in the correction of such error or omission as aforesaid with the spoiled bill or note :

(5) The stamp used for any of the following in­struments (that is to say):—

(a) An instrument executed by any party thereto but afterwards found to be absolutely void in law from the begin­ning:

(b) An instrument executed by any partythereto but afterwards found unfit by reason of any error or mistake therein for the purpose originally intended :

(c) An instrument executed by any partythereto but which by reason of the death of any person by whom it is necessary that it should be executed without having executed the same, or of the refusal of any such person to execute the same, or to advance any money intended to be thereby secured, cannot be completed so as to effect the intended transaction in the form pro­posed :

STAMPS ACT 1890. 33

(d) An instrument executed by any Section 45 party thereto which for want of the “The stamp

. • 11 pi . • i Duties j^ctexecution thereot by some material 1S79.” and necessary party, and his inability Instrument

47 r J m t J which partyor refusal to sign the same, is in fact refuses or is . . . unable to com-incomplete and insufficient for the plete. purpose for which it was intended:

(e) An instrument executed by any party Instrumentw . J J r j under whichthereto which by reason of the refusal party refuses

to act.of any person to act under the same, or by the refusal or non-acceptance of any office thereby granted, totally fails of the intended purpose:

(/) An instrument executed by any party instrument.-..•l-vd , n -i , void for non-tnereto which tor want ot enrolment registration, or registration within the time re­quired by law becomes null and void:

(g) An instrument executed by any party Instrumentrenderedthereto which becomes useless in unnecessary

consequence of the transaction in-by another- tended to be thereby effected being effected by some other instrument duly stamped:

(h) An instrument executed by any party instrument thereto which is inadvertently and un- another™*

designedly spoiled, and in lieu whereof subsfcltuted* another instrument made between thesame parties and for the same purpose is executed and duly stamped:

Provided as follows :(1) That in the case of an executed instrument— But executed

instruments(a) The instrument is given up to be must bev 7 & r cancelled.

cancelled:D

34

Section 46

“ The Stamp Duties Act 1879.”Time within which appli­cation for allowance is to be made.

No action commenced in which instru­ment is evi­dence.

As to time for application where instru­ment not executed.

Allowance for misused stamps.

(b) The application for relief is made within six months after the date of the instrument, or if it is not dated within six months after the execution thereof by the person by whom it was first or alone executed, except where from unavoidable circumstances any instrument for which another instru­ment has been substituted cannot be given up to be cancelled within the aforesaid period, and in that case within six months after the date or execution of the substituted instru­ment, and except where the spoiled instrument has become void for want of enrolment or registration, and in that case within six months next after it has so become void, and except also where the spoiled instrument has been sent abroad, and in that case within six months after it has been received back in any part of Victoria :

(c) No action has been brought or suitcommenced in which the instrument could or would have been given or offered in evidence:

(2) That in the case of stamped material not having any executed instrument written thereon, and of an adhesive stamp not affixed to any material, the application for relief is made within six months after the stamp has been spoiled as aforesaid.

46. When any person has inadvertently used for an instrument liable to duty a stamp of greater value than

STAMPS ACT 1890.

STAMPS ACT 1890. 35

was necessary, or has inadvertently used any stamp Sections 47,or an instrument not liable to any duty, the Minister -------------

may on application made within six months after the jyutie^Act'9date of the instrument, or if it is not dated within six 1879, s*16*

_ i „ _ _ _ 33 & 34 Viet,months after the execution thereof by the person by c. 98 s. 15.whom it was first or alone executed, and upon theinstrument if liable to any duty being restamped withthe proper duty, cancel and allow as spoiled the stamp Allowanceso misused. In any case in which allowance is made how to be

. . . . made.for spoiled or misused stamps the Minister may give Ib s> 16

in lieu thereof other stamps of the same denomination and value, or if required and he think proper stamps of any other denomination to the same amount and value, or at his discretion the same value in money, deducting the proper allowance on the purchase of stamps of the like description.

47. When any person is possessed of a stamp which Stamps not, wanted may be

has not been spoiled or rendered unfit or useless for repurchased. . by thethe purpose intended, but for which he has no Minister,

immediate use, the Minister may if he in his discretion Ih‘s'17m think fit repay to him the amount or value of such * * *stamp in money deducting the proper discount, upon his delivering up the stamp to be cancelled and proving to his satisfaction that it was purchased by him with a bond fide intention to use it, and that he has paid the full value thereof without any deduction (except only the amount of such discount), and that the stamp was so purchased within the period of six months next preceding the application at the chief office or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps.

48. All parchment or pla; the Minister for the purp< money remitted to pay fot

.per which may be sent to Paper tor I p i . , i -j -i -| stamping and>se ot being stamped and all remittances

j , , i i may be sentduty stamps may be trans- post free. ^

36 STAMPS ACT 1890.

Section 49

'‘.The Stamp Duties Act 1879, ” s. 18.

Criminal offences relat­ing to stamps.Ib. s. 19.33 & 34 Yict. c. 98 s. 18.Felonies.

Misdemean­ors.

mitted through the post any postmaster in a seale(. Minister and bearing the w (as the case may be) for sti duty stamps, ” and no fee tering any such letter conte i:

‘ree of charge if handed to*envelope addressed to the

ords “parchment or paper ,a mping ” or “ remittance for spall be charged for rega­

ining a remittance.K

49. (i.) Any person who does or causes or procures to be done or knowingly aids abets or assists in doing; any of the acts following (that is to say) :—

(1) Forging a die or stamp ;

(2) Making an impression upon any material witha forged die ;

(3) Knowingly selling or exposing for sale oruttering or using any forged stamp ;

(4) Knowingly and without lawful excuse (theproof of which lawful excuse lies on the person accused) having in possession any forged die or stamp, or any stamp or part of a stamp which has been fraudulently cut torn or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any name sum date or other matter or thing has been fraud­ulently erased or otherwise either really or apparently removed—

is guilty of felony, and upon being convicted shall be liable to be imprisoned for any term not exceeding fifteen years.

(n.) Any person who does or causes or procures to be done or knowlingly abets or assists in doing any of the acts following (that is to say):—

STAMPS ACT 1890. 37

(1) Fraudulently cutting tearing or in any way Section 50

removing from any stamped material any “ The stampDuties ^k.ctstamp with the intent that any use should 1879.”

be made of such stamp or of any part thereof;

(2) Fraudulently mutilating any stamp with in­tent that any use should be made of any part of such stamp ;

(3) Fraudulently fixing or placing upon anyinstrument or material or upon any stamp any stamp or part of a stamp which, whether fraudulently or not, has been cut torn or in any way removed from any other stamped material or out of or from any other stamp;

(4) Fraudulently erasing or otherwise really orapparently removing from any stamped material any name sum' date or other matter or thing whatsoever thereon written with the intent that any use should be made of the stamp upon such material—

is guilty of misdemeanor and upon being convicted shall be liable to be imprisoned for any term not exceeding three years.

In 1 Hawk. P.C. 353, offences against the Public Revenue (includ­ing those punishable urider the Stamp Acts) are classified as offences against the Commonwealth. Qucere, whether they are offences against the “Queen’s title prerogative person or government” within the Justices Act 1890, s. 179, and not triable at General Sessions.

50. On information given before any justice of the Proceedings peace upon oath that there is just cause to suspect any tection of’ person of being guilty of any of the offences aforesaid, dies such justice may by a warrant under his hand cause ib. s. 20. -every dwelling-house room workshop outhouse or

38 STAMPS ACT 1890.

Section 51

“ The Stamp Duties Act 1879.”

other building or place belonging to or occupied by the suspected person, or where he is suspected of being or having been in any way engaged or concerned in the commission of any such offence, or of secreting any forged die or stamp, or any machiney implements or utensils applicable to the commission of any such offence, to be searched, and if upon such search any of the said several matters and things are found the same may be seized and carried away, in order that they may be produced in evidence against any offender, and shall afterwards whether produced in evidence or not by order of the court or judge before whom such offender is tried, or in case there shall be no such trial by order of some justice of the peace, be delivered over to the Minister to be defaced or destroyed or otherwise disposed of as he may think fit.

Further proceedings for the detection of forged stamps.Ib. s. 21.33 & 34 Viet, c. 98 s. 20.

51. (1) On information given to the Comptroller of Stamps that there is reasonable cause to suspect that any person appointed to sell or distribute stamps or being or having been licensed to deal in stamps has in his possession any forged stamps, the Comptroller of Stamps may by warrant under his hand authorize any person to enter between the hours of nine in the morn­ing and seven in the evening into any dwelling-house room shop warehouse outhouse or other building of or belonging to any such suspected person, and if on demand of admittance and notice of such warrant the door of any such dwelling-house room shop warehouse outhouse or other building or any inner door thereof “ is not opened, then such authorized person may break open the same respectively and search for and seize any stamps that may be found in any such place as. aforesaid or elsewhere in the custody or possession of such suspected person:

STAMPS ACT 1890. 39

(2) All constables and other peace officers are Section 52

hereby required upon the request of any “ The stampnutiez

person acting under such warrant to aid 1879.”and assist in the execution thereof: Constables toassist.

(3) Any person who —(a) refuses to permit any such search or

seizure to be made as aforesaid ;

Penalty for resisting obstructing or refusing to assist.

(6) assaults opposes molests or obstructs any person employed or acting in the execution or under the authority of any such warrant or aiding or assist­ing in the execution thereof ;

and every constable or peace officer who upon any such request as aforesaid refuses or neglects to aid and assist in the execution of any such warrant as afore­said shall forfeit'the sum of Fifty pounds.

As to recovery of penalties, see s. 57, post p. 42.

52. (1) The person who is intrusted with the Mode of execution of any such warrant as aforesaid shall if when^amps required give to the person in whose custody or possession any stamps are found and seized an 33 & 34 vict. acknowledgment of the number particulars and amount c’ 98 s‘ 21‘ of the stamps so seized, and shall permit such last- mentioned person or any person employed by him to mark such stamps before the removal thereof :

(2) If the person in whose custody or possession any stamps are so found and seized is or has been a licensed dealer in stamps he shall be entitled to claim and receive in money from the Minister the amount of such of the stamps so seized as may be found to be genuine (deducting therefrom the proper discount [&]), and also to deceive the value of the material whereon the same may be impressed according to the rates at

40 STAMPS ACT 1890.

Sections 53 5 4

“ The Stamp Duties Act 1879. ”

Licensed person in possession of forged stamps to be pre­sumed guilty until contrary is shown.Ib. s. 23.33 & 34 Yict. c. 98 s. 22.

Proceedings for the detect­ion of stamps stolen or obtained fraudulently.Ib. s. 24.Ib. s. 23.

Stamps not satisfactorily accounted for may be condemned and forfeited.

which material of the like quality and description is sold by the Minister, or if the Minister think fit such of the stamps so seized as may be found to be genuine may be returned to the person from whose custody or possession the same have been taken with such reason­able amends as the Minister may think fit to award.

{x) See s. 44, ante p. 30.

53. If any forged stamps are found in the possession of any person appointed to sell and distribute stamps or being or having been licensed to deal in stamps such person shall be deemed and taken unless the contrary is satisfactorily proved to have had the same in his possession knowing them to be forged and with intent to sell use or utter them, and shall be liable to all penalties and punishments imposed or inflicted by law upon persons selling using uttering or having in pos­session forged stamps knowing the same to be forged.

See s. 49 (3, 4), ante p. 36.

54. (1) Any justice of the peace having jurisdiction in the place where any stamps are known or supposed to be concealed or deposited may upon reasonable suspicion that the same have been stolen or fraudulently obtained issue his warrant for the seizure thereof, and for apprehending and bringing before himself or any other justice within the same jurisdiction the person in whose possession or custody such stamps may be found to be dealt with according to law :

(2) If such person omits or refuses to account for the possession of such stamps or is unable satisfactorily to account for the possession thereof, or if it does not appear that the same were purchased by him at the chief office or from some person duty appointed to sell and distribute stamps or dulylicensed to deal in stamps, such

STAMPS ACT 1890. 41

■stamps of which no account or no satisfactory account Section 55

is given or which do'not appear to have been so pur- “ The stamp

rchased as aforesaid shall be forfeited to Her Majesty 1879.” her heirs or successors, and shall be accordingly con­demned by such justice and delivered over to the Minister, and any stamps so condemned shall be kept by the Minister for the space of six months and after­wards cancelled and destroyed or disposed of as the Minister thinks fit:

(3) Provided that if at any time within six months Explanation # may be given

;after such condemnation any person makes out to the to Minister. ' . after con-.^atisiaction of the Minister that any stamps so con- demnation.

idemned were stolen or otherwise fraudulently obtained (from him, and that the same were purchased by him ;at the chief office or from some person duly appointed to sell and distribute stamps or duly licensed to deal in stamps, such stamps may be delivered up to him.

55. Whenever the Minister determines to discontinue Notice of.... discontin­ue use of any die and provide a new die to be used in uance of dies.

,lieu thereof and give public notice thereof in thes* 25‘~ , O _ _ 33 & 34 Viet.(jovernment Gazette, then from and after any day to c. 98 s. 24.

Ibe stated in the notice (such day not being within twoimonths after the same is so published) such new die.shall be the only lawful die for denoting the dutychargeable in any case in which the discontinued diewould have been used if it had not been so discontinued,and every instrument first executed by any person orbearing date after the day so stated and stamped withthe discontinued die shall be deemed to be not dulystamped:

Provided as follows:(1) If any instrument stamped as last aforesaid Provisions as

and first executed after the day so stated discontmued at any place out of Victoria is brought to dies*

42 STAMPS ACT 1890.

Sections 56, - 57

“ The Stamp Duties Act 1879.”

As to deface­ment of adhesive stamps.Ib. s. 26.33 & 34 Viet, c. 98 s. 25.

Recovery of penalities.Ib. s. 27.Ib. s. 26.

the Comptroller of Stamps withiA fourteen days after it has been received in Victoria, then upon proof of the facts to the satis­faction of the Minister the stamp thereon shall be cancelled, and the instrument shall be stamped with the same amount of duty by means of the lawful die without the payment of any penalty:

(2) All persons having in their possession any material stamped with the discontinued die and which 'by reason of the providing of such new die has been rendered useless may at any time within six months after the day mentioned in such notice send the same to the chief office, and the Minister may thereupon cause the stamps on such material to be cancelled, and the same material or if the Minister thinks fit any other material to be stamped with the new die in lieu of and to an equal amount with the stamps so cancelled.

56. Every person who by any writing in any manner defaces any adhesive stamp before it is used shall forfeit a sum not exceeding Five pounds. Pro­vided that any person may with the express sanction of the Minister and in the manner and in conformity with the conditions which he may from time to time prescribe write upon an adhesive stamp before it is used for the purpose of identification thereof.

As to recovery of penalties, see s. 57, infra.

_ 57. (1) Except where express provision is made to the contrary, all pecuniary penalties incurred under this Part of this Act may be recovered in a summary

STAMPS ACT 1890. 43

way before any two justices with full costs of proceed- Sections 58,. « 59mgs.

“ The Stamp(2) The Minister may at his discretion stay or com- Act

pound proceedings for any such penalty or mitigate Minister may the same and reward any person who may inform him ingS and re- of any offence against this Part of this Act or assist in wardinformer* the recovery of any penalty.

The proceedings must be taken at Petty Sessions under the Justices Act 1890 ; see ib. ss. 58 and 113. Incurring a fine or penalty is, it seems, an “offence”; see R. v. Tyler (1891) 2 Q.B. 588, C.A., and therefore the period of limitation is twelve months; Justices Act 1890, s. 201. In this Act the words “ forfeit a sum ” and “ incur a penalty ” are treated as convertible terms : see e.g. ss. 16, 43.

58. Any affidavit or statutory declaration to be Affidavits andb # declarations

made in pursuance of or for the purposes of this Part how to be

of this Act may be made before the Minister or any 1K s> 2g. officer or person authorized by him in that behalf, or 33 & 34 Viet, before any Registrar-General Deputy or Assistant ’ ‘ *Registrar-General Registrar of Titles or Assistant Registrar of Titles, or before any commissioner for taking affidavits in the Supreme Court of Victoria or before any justice of the peace or notary public in any part of Victoria, or at any place out of Victoria before any person duly authorized to administer oaths there.

DIVISION 3.—GENERAL REGULATIONS.

59. (1) Every instrument written upon stamped How instru- material is to be written in such manner, and every be written instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear ib. c. 97 s. 7. on the face of the instrument and cannot be used for or applied to any other instrument written upon the

. same piece of material.

44 STAMPS ACT 1890.

Section 30

-11 The Stamp Duties Act 1879.”Several instruments on one sheet.

Instruments to be separately charged with

• duty in certain cases.Ib. s. 30.33 & 34 Viet, c. 97 s. 8.

(2) If more than one instrument (y) be written upon the same piece of material, every one of such instru­ments is to be separately and distinctly stamped with the duty with which it is chargeable (z).

(y) See per Higinbotham. J., Davies v. Herbert, 9 V.L.R., at pp. 395, 396.

(z) An instrument contained in its general terms a written contract or demise to several different tenants, for different estates at different rentals set against each signature, and only one stamp appeared on the paper ; held> that itwas a matter of circumstantial evidence to which contract such stamp should be applied; Doe d. Copley v. Dayi 13 East, 241 ; if it is uncertain to which the stamp applies, the paper is inadmissible, Skipton v. Thornton, 9 A. &. E,, 331.

An alteration of a document varying its terms requires a fresh stamp; Reed v. Deere, 7 B. & C., 261; but where the parties interested have met to execute a document, as soon as the grantor executes it the document is in fieri; and if he, at the instance of the grantee, make an alteration and then re-execute, a new stamp is not necessary; Jones v. Jones, 1 C. & M., 721, 2 L.J. (N.S.), Ex. 1; Spicer v. Burgess, 1 C. M. & R., 129, 3 L.J. (N.S.), Ex. 285 ; and see notes to s. 80 as to alteration in Bills and Notes, post.

60. Except where express provision to the contrary is made by this (a) or any other Act (b)—

(1) An instrument containing or relating to several distinct matters is to be separately and distinctly charged as if it were a separate instrument with duty in respect of each of such matters, (c)

(2) An instrument made for any consideration or considerations in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be charged with duty in respect of such last-mentioned consideration or considerations as if it were a separate instrument made for such consideration or considera­tions only.

STAMPS ACT 1890. 45

(а) See s. 96 (4), post. Sections 61,62

(б) See s. 21 (2) of the Act of 1892, post, . ------------------“ The Stamp

(c) ‘{ If the interest of the parties relates to one thing, which is Duties Act1879 ”the subject-matter of the instrument; or, in other words, if the ‘

instrument affects the separate interests of several, and there is a community of the same subject-matter as to all the parties, there a single stamp will be sufficient;55 (see Thomas v. Bird, 9 M. & W.,68 ; 11 L.J., Ex. 261), “but where the parties have separate interests in several subject-matters, there ought to be a separate stamp for each party.” Phillips on Evidence, 445. Every signature of a pur­chaser set against the lot knocked down to him at an auction, at the foot of the conditions of sale, is a separate agreement; Roots v. Lord Dormer, 4 B. & Ad. 77.

Where an instrument relates to several matters between the same parties, and one of such matters is specifically chargeable under a separate head, then an additional stamp will be requisite for any other matter, unless it is incidental or accessory to that which is specifically charged; see Tilsley (3rd Ed.), p. 272.

61 (1) A stamp which by any word or words on the Astotheuseof . . . . . . appropriatedface of it is appropriated to any particular description stamps.

of instrument is not to be used, or if used is not to be Ib* s“ 31*available, for an instrument of any other description, c. 97 s. 9. *

(2) An instrument falling under the particular instruments

description to which any stamp is so appropriated as appropriated aforesaid is not to be deemed duly stamped unless it is stamped with the stamp so appropriated.

When a document has a double object, and has an unappropriated stamp on it large enough for it in either sense, it is admissible when tendered to establish one of its objects ; Walker v. Giles, 6 C.B.,662 ; 18 L.J.C.P., 323.

Apparently no stamps in Victoria are appropriated to any par­ticular description of instrument.

62. All the facts and circumstances affecting the Pacts and. circumstances

liability of any instrument to ad valorem duty or the affecting duty

amount of the ad valorem duty with which any in instruments- instrument is chargeable are to be fully and truly setIb^ *'

46 STAMPS ACT 1890.

Sections 65, forth in the instrument; and every person who with intent to defraud Her Majesty or her heirs or66

“ The Stamp __Duties Act SUCCeSSOrS- 1879.”

(1) Executes any instrument in which all the said facts and circumstances are not fully and truly set forth ;

(2) Being employed or concerned in or about the preparation of any instrument neglects or omits fully and truly to set forth therein all the said facts and circumstances;

shall forfeit the sum of Ten pounds.As to recovery of penalties, see s. 57, ante p. 42 ; and as to relief

from this particular penalty see s. 72 (2), post.

Money in foreign or colonial cur­rency to be valued.Ib. s. 33.33 & 34 Yict. c. 97 s. 11.

63. Where an instrument is chargeable with ad valorem duty in respect of any money in any foreign or colonial currency, such duty shall be calculated on the value of such money in British currency according to the current rate of exchange on the day of the date of the instrument.

Marketable securities to be valued.lb. e. 34.Ib. s. 12.

64. Where an instrument is chargeable with ad valorem duty in respect of any marketable security, (d) such duty shall be calculated on the value of such security according to the average price thereof on the day of the date of the instrument.

(d) For a definition of this term see s. 31 ante p. 22.

Effect of state- 65. Where an instrument contains a statement ofment of value. .ib. s. 35. current rate of exchange or average price, as the caseIb. s. 13. may require, and is stamped in accordance with such

statement, it is so far as regards the subject-matter of such statement to be deemed duly stamped unless or until it is shown that such statement is untrue and that the instrument is in fact insufficiently stamped.

STAMPS ACT 1890. 47

66. (1) Except wherecontrary is made by this (% unstamped or insufficiently

express provision to the Section 66

') or any other Act (g), any stamped instrument may ■

“ The Stamp Duties Act 1879,” s. 36.

be stamped after the execution thereof on payment of Terms uponL A ° which mstru-

i ments may be stamped after

' execution.33 & 34 Viet. , c. 97 s. 15. ^

the unpaid duty and a pern jby way of further penal

Ity of Five pounds and also : where the unpaid duty <

] exceeds Ten pounds of ir terest on such duty at the ) rate of Eight pounds per c entum per annum from the

Qs^day upon which the instru nent was first executed Qi) ^ up to the time when such interest is equal in amount ^ i vto the unpaid duty.^ And the payment of any

, \^be denoted on the instrume: Lt by a particular stamp (7c). (2) Provided as follows :

(a) Any unstamped instrument whi at any place

on payment of

(b) The Minister may within twelve execution of penalty or pena

penalty or penalties is to Stamps ^ *denoting •' penalties./^ 4

/W ft,.c f ■or insufficiently stamped ;h has been first executed out of Victoria may be

stamped at an;r time within two months after it has bee n first received in Victoria

1 he unpaid duty only:

f he think fit at any time months after the first

afiy instrument remit the ties or any part thereof.

A? to instru­ments execu­ted out of Victoria.

As to the remission of penalties. ,

(f) See s. 86 as to inland bills and notes, post; s. 91 as to receipts, post, and ante Introd.

(g) See the Act of 1892, s. 6 (2) as to bills and notes ; s. 10 as to bills of lading ; s. 26 as to deeds of settlement and gift.

(h) This means executed by any one of the necessary parties, who executes first, whether the first in order on the instrument or not. See The Belfort, 9 P.D. 215; 53 L. J., P.M. & A. 88, and for the very full provisions of allowance for spoiled stamps in case of failure of subsequent parties to execute, see s. 45, sub-s. 5 (c, d, e,) ante pp. 32, 33.

48 STAMPS ACT 1890.

Section 67 (&) Where an instrument is not required by law to be stamped“ Th, St ' w^hin a particular time after its execution, the Court upon its being Duties Act offered in evidence will not enquire when the stamp w^as affixed nor*1879, s. 87. jf a penalty was incurred, whether the proper penalty was paid on the

stamping, R. v. Preston, 5 B. & Ad. 1028, and, if an instrument was originally unstamped, but has been stamped on payment of the penalty, it is admissible in evidence, though the receipt for the penalty (i.e. the [particular denoting stamp) has been erased ; pro­vided that it be proved that such receipt has been indorsed on it„ Apothecaries Co. v. Fernyhough, 2 C. & P. 438.

Certain un­stamped or insufficiently stamped in­struments may be received in evidence in any court on payment of duty and penalty,33 & 34 Yict. c. 97 s. 16.

67. (1) Upon the production of an instrument chargeable with any duty as evidence (l) in any court of civil judicature in any part of Victoria, the officer (m) whose duty it is to read the instrument shall call the attention of the judge to any omission or in­sufficiency of the stamp thereon (n) and if the instru­ment is one which may legally be stamped after the execution thereof, (o) it may on payment to the*officer of the amount of the unpaid duty and the penalty payable by law on stamping the same as afore­said and of a further sum of One pound be received in evidence, saving all just exceptions on other grounds.

The officer of (2) The officer receiving the said duty and penalty account for shall give a receipt for the same and. make an entry in penalties. a book kept for that purpose of the payment and of

the amount thereof, and shall communicate to the Minister the name or title of the cause or proceeding in

. which and of the party from whom he received thesaid duty and penalty- and the date and the description of the instrument, and shall pay over to such person as the Minister may appoint the money received by him for the said duty and penalty.

Duty and (3) Upon production to the Minister of any instru-to be^deno^d! ment in respect of which any duty or penalty has been

paid as aforesaid, together with the receipt of the said

STAMPS ACT 1890 49

officer, the payment of such duty and penalty shall be Section 67denoted on such instrument accordingly. “ The Stamp

Duties Act(Z) See note (q) to s. 68, post. 1879.”(m) If however counsel take the objection, it must be done at

the earliest opportunity; Robinson v. Lord Vernon, 7 C.B. (N.S.),235, and if the judge express an opinion adverse to the reception of a document, the counsel relying on it must formally tender it, and require a note to be taken of the tender; otherwise the point will be of no avail on a motion for a new trial; Campbell v. Loader, 34 L.J.,Ex., at p. 51, per Channell, B., and see Eagletonv. Gutteridge\ 11 M.& W., at pp. 465 and 469.

In Traviss v. Hargreave, 4 F. & F., at p. 1080, it was ruled by Keating, J., that the officer of the Court can only take such objection as might before the passing of the 17 & 18 Viet., c. 125, s. 28 (similar to the above section), have been taken by the parties or their counsel.

The onus of proving that a document has not been duly stamped, lies on the party impeaching it. In an undefended action on a bill of exchange, the acceptance having been put in issue, the handwriting of the defendant as acceptor was proved, but one of the jury on looking at the bill said that the stamp was a forgery. Tindal, C. J., thereupon told him that he might, if he thought proper, be sworn as a witness to prove the forgery to his brother jurors, but that otherwise they could not act upon his opinion, and the juror declining this, the plaintiff had a verdict;Manley v. Shaw, Car. & M., 361. If the proper stamps appear at the trial, it will be presumed that they were affixed at the proper time ;Bradlaugh v. De Rin, L.R., 3 C.P., 286 ; 37 L.J., C.P., 146, and if a deed be produced purporting to have been sealed and delivered,“ being first duly stamped,” but the stamp has been obliterated, and it only appears by marks on the deed that some stamp was once impressed on it, the judge may decide whether or not the fact of stamping is sufficiently proved, and, if satisfied of it, receive the instrument in evidence; Doe d. Fryer v. Coombs, 3 Q.B., 687 ; 12L. J., Q.B., 36 ; and see Waddington v. Francis, 5 Esp., 182.

“ It is for the judge to say whether an instrument which is proposed to be given in evidence is properly stamped or not, and to decide upon the evidence respecting its admissibility;” per Parke,B., Bartlett v. Smith, 11 M. & W., at p. 486; and see Painter v. Hill, cited in 2 C. & P., 924 [n.); and as to the striking out of evidence * subsequently shown to be inadmissible see Jacobs v. Laybome, 11M. & W., 685; and cf. R. v. Gamer, 2 C. & K., 920, 1 Den. C. C.,329.

E

50 STAMPS ACT 1890.

Section 68

‘ ‘ The Stamp Duties Act 1879.”

Instrument not duly- stamped inadmissible.Ib. s. 38.33 & 34 Viet, c. 97 s. 17.

An admitted copy of a document may be received without a stamp and without proof that the original is stamped ; Traviss v. Hargreave, 4 F. & F., 1078; Keating, J. A stamp objection may be avoided before the document is actually put in by the parties agreeing to state it in a special case ; Walton v. Burton, 3 F. & F., 278 ; but see Nixon v. Albion Marine Insurance Co., L.R. 2 Ex. 338 ; 36 L.J. Ex. 180, where the objection appeared on the face of the special case.

(n) By “ Buies of Supreme Court 1884,” Order 39, rule 8:—“A new trial shall not be granted by reason of the ruling of any judge that the stamp upon any document is sufficient, or that the document does not require a stamp. ”

It is the duty of the judge at the trial to decide a stamp question, and he should not reserve the point; Siordet v. Kuczynski, 17 C.B, 251 ; 25 L.J. C.P. 2; Tattersall v. Feamley, 17 C.B. 368, unless he decides against the admissibility of the document; Cory v. Davis, 14 C.B. (N.S.) 370. If the trial takes place without a jury, no appeal lies from the Judge’s ruling in favour of the document by way of application for a nonsuit or to enter judgment or for a new trial; Blewitt v. Tritton (1892), 2 Q.B., 327, c.A.

(o) i.e., all instruments except bills of exchange, promissory notes (s. 86 post, s. 6 (3) of the Act of 1892, post), and bills of lading (s. 10 (1) of the Act of 1892, post).

The test of admissibility is whether the instrument appears, when tendered, to be sufficiently stamped. Therefore, subject to the provisions of s. 7 of the Act of 1892, post, a post-dated cheque, stamped with a penny stamp, whether payable to order (Bull v. O’Sullivan, L.R., 6 Q.B. 209), or bearer (Gatty v. Fry,\2 Ex. D. 265; 46 L.J.Q.B. 605), is admissible in an action brought after its date by a holder, though he take with knowledge of the post-dating. See also Misa v. Currie, 1 App. Cas. 554 ; Hitchcock v. Edwards, 60 L.T. 636, and cf. Clarke v. Roche, 3 Q.B.D., 170.

68. Save and except as aforesaid, no instrument executed in any part of Victoria or relating where­soever executed to any property situate or to any matter or thing done or to be done in any part of Victoria shall except in criminal proceedings (p) be pleaded or given in evidence or admitted to be good useful or available in law or equity (q) unless it is

STAMPS ACT 1890. 51

duly stamped in accordance with the law in force at Section 68

the time when it was first executed, (r) “ The stampDuties Act

(p) For the origin of this exception in England see R. v. Wortley, 1^79.2 Den. C.C. at p. 339 (n), per Lord Campbell, C. J. It is sometimes difficult to determine whether a matter is or is not a “ criminal proceeding.” In Attorney-General v. Radloff, 10 Ex. 84, the Baronsof the Exchequer were equally divided as to whether an information by the Attorney-General to recover penalties for smuggling was a “ criminal proceeding ” ; see R. v. Tyler (1892), 1 Q.B. 588, c.a.

It would seem that a stamp objection to a bill or note may be pleaded, if the statute prohibits their issue unstamped, Lazarus v.Coioie, 3 Q.B., 459, 11 L.J.Q.B., 310, but the plea must shew that * the bill or note is not one which may be stamped before the trial,Bradley v. Bardsley, 14M. & W. 873 ; 15 L.J., Ex. 115. The point is not now of much importance.

(q) But an unstamped document is admissible for a collateral pur­pose, e.g. to shew that it has been signed by a man when in a state of intoxication (Gregory v. Fraser, 3 Camp. 454), or to prove fraud {Goppock v. Bower, 4 M. & W. 361 ; 8 L.J. (N. S.) Ex. 9) ; and see the very full examination of the rule in Matheson v. Ross, 2 H.L.C.,286. But, where a memorandum, stamped as a receipt only, amounts to a promissory note, it is inadmissible in support of an account stated; Green v. Davies, 4 B. &. C. 235 ; or to prove the receipt of the money for which it has been given, Ashling v. Boon t(1891), 1 Ch. 568; 60 L.J., Ch. 306.

A stamp is only necessary where a paper is used as evidence of an agreement directly and not where it is used incidentally. So it is evidence of an acknowledgment contained in it though not stamped ;Wheld»n v. Matthews, 2 Chit. 399.

An assignment for the benefit of creditors, though unregistered under the Bankruptcy Act, was admitted by Lord Westbury in proof of an act of Bankruptcy ; Ex parte Wensley, 1 D. J. & S., 273; 32 L.J., Bky.,23; in Ex parte Potter, 34 L.J., Bky., 46 ; 13 W.R., 190, his Lordship excluded an unstamped deed tendered with the same object, and (ap­parently under the impression that Ex parte Wensley had been decided by Lord Campbell) added that it would take a good deal of argument to convince him of the soundness of that decision. Ex parte Wensley was, however, followed in Ponsfordv. Walton, L.R., 3 C.P., 167, and Ex parte Squire, L.R., 4, Ch. 47. An unstamped receipt, which also pur­ports to be an agreed statement of accounts, may, for the purpose of show-

52 STAMPS ACT 1890,

Section 68

“ The Stamp Duties Act 1879.”

ing the agreed statement of accounts, be given in evidence; Matheson v. Boss, 2 H.L.C., 286. A document purporting to be a receipt, but containing all the requisites of a valid contract, was stamped as an agreement only. Upon a motion for a fourth trial, Lord St. Leonards held the document admissible to prove the contract, contrary to the decision of Lord Cottenham, who had granted the third trial; Evans v. Prothero, 2 Mac. & G., 319; 1 D.M. & G., 572.

“ Where the object of the evidence is not to enforce or set up the instrument as a valid instrument, but merely to show that it was part of a scheme of fraud, and so use it for a purpose collateral to the object apparent upon the face of it, there are many cases in which it has been held that a written instrument, requiring a stamp but unstamped, is admissible. On the other hand, if there be any allegation to the proof of which an instrument available in law is- necessary, or if it be tendered as such instrument, unless, as in forgery, it be itself the subject-matter of the charge, then it cannot be received unstamped if of a nature requiring a stamp.” Per curiam, R. v. Gompertz, 9 Q.B., at p. 839.

If a receipt has been given unstamped, payment may be proved aliunde ; Rambert v. Cohen, 4 Esp. 213, and a witness may look at an unstamped document to refresh his memory ; Maugham v. Hubbard,, 8 B. & C. 14.

As to secondary evidence of a lost] document, the presumption is that such a document was duly stamped, unless’it can be proved that it was at any time unstamped, when the presumption arises that it continued so ; Closmadeuc v. Garell, 18 C.B. 36 ; 25 L.J. C.P., 216. If so proved to have been unstamped, the secondary evidence cannot be received; Bousjield v. Godfrey, 5 Bing. 418 (even in cross­examination, Baker v. Dale, 1 F. & F., 271), except by way of admission made out of Court; Slatterie v. Pooley, 6 M. & W., 664. A document not produced after notice is presumed stamped, Crisp v. Anderson, 1 Stark. 35, but the presumption may be rebutted, as where the witness called to give the secondary evidence proves that it was not stamped ; Marine Investment Co. v. Haviside, L.R. 5, H.L, 624 ; 42 L. J., Ch. 173; see further, Rose. Ev. 16th Ed. p. 220.

(r) A deed tendered in evidence, sufficiently stamped according ta the law in force on the day it was dated, but proved to have been executed some years previously and insufficiently stamped accord­ing to the law in force at the time of its execution, was held inadmis­sible ; Clarke v. Roche and others, 3 Q.B.D., 170. Before 18th Dec. 1879 doouments in Victoria did not require a stamp. Between that

STAMPS ACT 1890. 53

-day and the 31st July 1890 the amount of duty is regulated by the Sections 69,Stamp Duties Act 1879. Between the 1st August 1890 and the 12th 70December 1892 they are governed by the Act of 1890, and since «« Stampthe latter date by the combined effect of the Acts of 1890 and Duties Act

J 1879.”1892.

69. Where the duty with which an instrument is As to denot- chargeable depends in any manner upon the duty paid ^ggSt3™P* upon another instrument, the payment of such last- 33 & 34 vict. mentioned duty shall if application be made to the c‘ 97 s‘14' Comptroller of Stamps for that purpose and on pro­duction of both the instruments be denoted in such manner as the Comptroller of Stamps thinks fit upon such first-mentioned instrument.

See e.g., ss. 19, 27 and 28 of the Act of 1892, post.

70. (1) Subject to such regulations as the Governor The Comp- in Council may from time to time think fit to make, stamps°maybe

the Comptroller of Stamps may be required by any expresshis person to express his opinion with reference to any ^y1011 as to executed instrument upon the following questions:— ib. s. 40.

# . Ib. s. 18.(a) Whether it is chargeable with any duty:

(b) With what amount of duty is it chargeable.

(2) If the Comptroller of Stamps is of opinion that Mode of the instrument is not chargeable with any duty, such Proceeding* instrument may be stamped with a particular stamp denoting that it is not chargeable with any duty.

(3) If the Comptroller of stamps is of opinion that Comptroller

the instrument is chargeable with duty, he shall assess andnmy affix the duty with which it is in his opinion chargeable ; stamp!*18* and if or when the instrument is duly stamped in accordance with the assessment of the Comptroller of Stamps, it may be also stamped with a particularstamp denoting that it is duly stamped. ’ , .,

54 STAMPS ACT 1890.

Section 71 (4) Every instrument stamped with the particular“ The stamp stamp denoting either that it is not chargeable with 1879.” any duty or is duly stamped shall be admissible inInstruments evidence, and available for all purposes notwithstandingso stamped 7 1 1 °evidence16 in any °kjecti°n relating to duty, (s)

(5) Provided as follows:

(a) An instrument upon which the duty has been assessed by the Comptroller of Stamps shall not if it is unstamped or insufficiently stamped be stamped otherwise than in accordance with the assessment of the Comptroller of Stamps:

(b) Nothing in this section contained shall be deemed to authorise the stamping after the execution thereof of any instrument pro­hibited by law from being so stamped, (t)

(s) Semble, that documents so stamped cannot be objected to at the trial as being improperly stamped, but, where a document has been rejected at the trial as being insufficiently stamped, and after­wards but before the case is argued in the Full Court a denoting, stamp has been affixed by the Comptroller, the objection is not re­moved ; Prudential &c. Association v. Curzon, 8 Ex. at p. 104; 22.L.J., Ex. 85.✓

(£) Bills of lading can in no case be stamped after execution ; s. 10 of Act of 1892, post. Inland bills not payable on demand and inland notes cannot be stamped after execution (s. 86 of the Act of 1890),. except under the circumstances specified in s. 6 (2) of the Act of 1892, post.

Such instru­ments to be stamped only as assessed.

Nothing herein to auth­orise stamping after execu­tion.

Person dissatisfied with assess­ment may requirecomptroller to state case for Supreme Court.

71. (1) Any person who is dissatisfied with the assessment of the Comptroller of Stamps made in pursuance of the last preceding section may within twenty-one days after the date of such assessment and on payment of duty in conformity therewith appeal

Ib. s. 41.33 & 34 Viet c. 97 s. 19.

against such assessment to the Supreme Court (v) o£ * Victoria and may for that purpose require the;

STAMPS ACT 1890. 55

Comptroller of Stamps to state and sign a case setting forth the question upon which his opinion was required and the assessment made by him.

(2) The Comptroller of Stamps shall thereupon state and sign a case accordingly and deliver the same to the person by whom it is required, and on his applica­tion such case may be set down for hearing in the court.

(3) Upon the hearing of such case (w) (due notice of which is to be given to the Comptroller of Stamps) the court shall determine the question submitted, and if the instrument in question is in the opinion of the court chargeable with any duty shall assess the duty with which it is so chargeable (x).

(4) If it is decided by the court that the assessment of the Comptroller of Stamps is erroneous any excess of duty which may have been paid in conformity with such erroneous assessment, together with any penalty which may have been paid in consequence thereof shall be ordered by the court to be repaid by the Comptroller of Stamps to the appellant, together with the costs incurred by him in relation to the appeal, (y)

(5) But if the assessment of the Comptroller of Stamps is confirmed by the court the costs incurred by the Comptroller of Stamps in relation to the appeal shall be ordered by the court to be paid by the appellant to the Comptroller of Stamps, (y)

(v) The appeal is heard by a single judge, under s. 37 of the “ Supreme Court Act 1890.”

(w) The counsel for the appellant begins ; Marquis.of Chandos v.Commissioners, 6 Ex. 464, In re Stamp Duty on Gill’s Conveyance, 8 Ex. 380 (n); but the counsel for the Crown has the right to a genera reply ; see 6 Ex. at p. 478. .

Section 71

“ The Stamp Duties Act 1879.”Comptroller to state a case.

Court to deter­mine question submitted.

If assessment held to be erroneous, duty penalty and costs to be paid by comptroller.

If assessment confirmed, appellant to pay costs.

56 STAMPS ACT 1890.

Section 72

“ The Stamp Duties Act 1879.”

The Comp­troller of Stamps may call for and refuse to pro­ceed without evidence.Ib. s. 42.33 & 34 Viet, c. 97 s. 20.

Affidavits &c. under this * section not to be used for other pur­poses.

(x) The determination by a single judge of a case stated under this section is an “ order,” and not a “ judgment,” within R.S.C., 1884, Order LVIII., rule 15, and an appeal therefrom cannot, except by special leave of the Full Court, be brought after 14 days; Onslow v. Commissioners, 25 Q.B.D., 465 ; 59 L.J., Q.B., 556, decided upon the English rule in pari materia. As to notice of appeal, see Order LVIII., rule 3.

(y) The section of the Act of 1879 of which this is a re-enactment, was one giving costs for and against a particular class of suitors, and there­fore the direction as to costs was not impliedly repealed by “ Rules of Supreme Court 1884,” Order LXV., Rule 1, Garnett v. Bradley, 3 App. Cas., at p. 968, per Lord Blackburn; Rockett v. Clippingdale, (1891), 2 Q.B., atpp. 298, 299, per Lord Esher, M.R., and Fry, L.J. See also, Hasherv. Wood, 54L.J., Q.B., 419 ; Reevev. Gibson (1891), 1 Q.B., 652. Even if there had been such a repeal by the Rules of 1884, the consolidation of 1890 would seem to have restored the former provision, as s. 34 of the “ Acts Interpretation Act 1890,” would not apply.

72. (1) In any case of application to the Comp­troller of Stamps with reference to any instrument the Comptroller of Stamps may require to be furnished with an abstract of the instrument, and also with such evidence as he may deem necessary, in order to show to his satisfaction whether all the facts and circum­stances affecting the liability of the instrument to duty or the amount of the duty chargeable thereon are fully and truly set forth (z) therein, and may refuse to pro­ceed upon any such application until such abstract and evidence has been furnished accordingly.

(2) Provided that no affidavit or statutory declara­tion made in pursuance of this section shall be used against any person making the same in any proceeding whatever except in an inquiry as to the duty with which the instrument to which it relates is chargeable; and every person by whom any such affidavit or declaration is made shall on payment of the full duty with which the instrument to which it relates is

STAMPS ACT 1890. 57

chargeable be relieved from any penalty forfeiture or disability he may have incurred by reason of the omis­sion to state truly in such instrument any of the facts or circumstances aforesaid.

(z) i. e., as required by s. 62, ante p. 45.

73. (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 reasonable times permit any person thereunto authorized by the Comptroller of Stamps 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.

As to recovery of penalties, see s. 57, ante p. 42.

74. The several duties and powers imposed and con­ferred on the Comptroller of Stamps in the five next preceding sections or (if so directed by the Governor in Council) in any other sections shall so far only as relates to instruments by law directed to be registered recorded enrolled filed entered or otherwise dealt with in or to have stamps thereon cancelled (a) in the office of Titles or in the office of the Registrar-General be performed and exercised by the Registrar of Titles (6) x>r the Registrar-General (c) as the case may be.

For the purposes of this provision the said sections shall be read and construed as if, so far as relates to instruments so directed to be registered recorded •enrolled filed entered or otherwise dealt with in or to

Sections 73, 74

“ The Stamp Duties Act 1879.”

Public officers to permit rolls books &c. to be inspected for purposes of this Part.Ib. s. 43.33 & 34 Viet, c. 97 s. 21.“ The Statute Law Revision Act 1886,” s. 2.

Penalty for refusal.

In certain cases Regis­trar of Titles or Registrar- General to express opinion as to duty &c.“ The Stamp Duties Act 1879,” *. 44

58 STAMPS ACT 1890.

1879.”

Sections 75, have stamps thereon cancelled in the office of Titles,.------------- the words “Registrar of Titles” were substituted forDuUesSActP the words “ Comptroller of Stamps,” and as if, so far as

relates to instruments to be registered recorded enrolled filed entered or otherwise dealt with in or to have stamps thereon cancelled in the office of the Registrar- General, the words “Registrar-General” were substit­uted for the words “Comptroller of Stamps.”

(a) As to cancellation of stamps under “ Transfer of Land Act 1890,” seeib. s. 192.

(b) Now Collector of Imposts ; see s. 115, post.

(c) Now Collector of Imposts ; see s. 115, post.

Penalty for 75. If any person whose office it is to enrol registerenrolling &c. .any instru- ’ or enter in or upon any rolls books or records any stamped!1 duly instrument chargeable with any duty enrols registers lb. s. 45. or enters any such instrument not being duly stamped c.S97 s?22^1Ct;* (d) he shall forfeit the sum of Ten pounds, (e)

{d) If such person refuses to register an instrument on the ground that it is insufficiently stamped, the appropriate remedy is to obtain the opinion of the Comptroller under s. 70, and, if necessary, to appeal under s. 71, and the Court will refuse a mandamus ; R. v. Registrar of Joint Stock Companies, 21 Q.B.D. 131 ; 57 L.J. Q.B. 433.

(e) As to recovery of penalties, see s. 57. This section is directory, and, though an instrument has been registered with an insufficient stamp, it is admissible in evidence on payment of the duty and penalty ; Bellamy v. Saull, 4 B. & S. 265 ; 32 L.J.Q.B. 366.

How duties to 76. Except where express provision is made to thebe denoted. .Ib. s. 46. contrary—

(1) All duties may be denoted by adhesive stamps or impressed stamps or partly by adhesive and partly by impressed stamps. (/)

(2) When the whole or any part of the duty isdenoted by an adhesive stamp, such adhe-

STAMPS ACT 1890.

sive stamp is to be cancelled by the person(9) by whom the instrument is first executed, (h)

(3) In default of such cancellation, the person so executing the instrument shall forfeit a sum not exceeding Ten pounds, (i)

(/) By s. 84, post, the duty on foreign bills and notes is to be denoted by adhesive stamps; by s. 6 (1) of the Act of 1892, post, the ad valorem duty on bills and notes, drawn or made in Victoria on or after the 1st of January 1S93, is to be denoted by impressed stamps.

(g) “Person” includes “corporation” by s. 31, ante, p. 22. As to the bills and notes of a corporation, see the “ Companies Act 1890,” s. 48, “Instruments Act 1890,” s. 100 (2) [but see ib. s. 105, sub-s. 3 (a, 6.)] As to those signed by an agent for his principal, per Holroyd, J. : “I see no reason why the agent should not cancel the stamp for and on behalf of his principal, nor why the principal should not cancel the stamp himself. Under s. 48 of the “ Companies Act,” a promissory note shall be deemed to have been made on behalf of' a company if made in one of two ways—if made in the name of the company, or made for or on behalf of and on account of the company, by any person acting under the authority of the company. It appears to me that the stamp may be cancelled in precisely the same way. ” Bank of South Australia v. City and County Property Bank, 13 A.L.T., at p. 178.

(h) By s. 31 “executed” with reference to instruments not under seal, means signed : see per Holroyd, J., Harriman v. Purches, 9 V.L.R. (L.), at p. 239. “If the drawer of a bill of exchange be the first to sign it, he must affix and cancel the stamp, and if, through some exceptional circumstances, the acceptor be the first to sign the bill of exchange, as in Whitty v. Dunning, 6 V.L.R. (L.), 324, he is the person to affix and also to cancel the stamp ;” per curiam, Gold­berg v. Devlin, 12 V.L.R., atp. 800.

The stamp on a promissory note, made by several persons, need only be cancelled by the first who signs •, Harriman v. Punches, 9 V.L.R. (L.), 234 ; 5 A.L.T., 76, and per Holroyd, J. :—“ The person whose signature appears last on this note, has cancelled the stamp. But it would be 4 for the defendant to prove that he was not the first who signed.” See The Belfort, 9 P.D., 215 ; 53 L.J., P.M. & A.88.

59

Section 76

“ The Stamp Duties Act 1879.”

60 STAMPS ACT 1890.

Section 77“ The Stamp Duties Act 1879.”

General direc­tion as to the cancellation of adhesive stamps.Ib. 8. 47.33 & 34 V ct. c. 97 s. 24.

Penalty for neglect or refusal.

As to cancellation of stamps on transfers of land under the Transfer of Land Act 1890, see ib. s. 192.

(?) As to recovery of penalties, see s. 57, ante p. 42.

77. (1) An instrument the duty upon which is per­mitted or required by law to be denoted either wholly or partly by an adhesive stamp is not to be deemed duly so stamped with an adhesive stamp unless the person required by law (If) to cancel such adhesive stamp cancels the same by writing on or across the stamp his name or initials or the name or initials of his firm together with the true date of his so writing so that the stamp may be effectually cancelled and rendered incapable of being used for any other instru­ment, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time. (l)

(2) Every officer or person who being required by law to cancel an adhesive stamp wilfully neglects or refuses duly and effectually to do so in manner afore­said shall forfeit the sum of Five pounds, (m)

(k) See s. 76 (2) and note (A), ante p. 59.

(l) “ There is no doubt that the affixing of the stamp may be before,even some time before, or at the time of signing the note. ” Per curiam, Goldberg v. Devlin, 12 V.L.R., at p. 800. See also Bank of South Aus­tralia v. The City and County Property Bank, 18 V.L.R.-j 16 ; 13 A.L.T., 175. “The word affixed means simply ‘put on* or‘ fastened to.’ The word is used in that sense in a number of other sections in the Act, and in no other sense. If it had been intended to put any other meaning upon' it, that would have been so expressed. The words ‘ stamp appearing on the instrument ’ do not mean the stamp as it finally appears, but as it appears when, it was affixed.” S.C. per Holroyd. J.

(m) As to recovery of penalties, see s. 57, ante p. 42, and note thereto.

STAMPS ACT 1890. 61

78. Any person who— Sections 78>(1) Sells or offers for sale or utters any adhesive ^ Stamp "

stamp which has been to his knowledgefraudulently removed from any instrument Penalty foror utters any instrument having thereon re^tiontoany adhesive stamp which has to his know- g^mpJ6ledge been so removed as aforesaid: 33 & 34 Viet.

_ c. 97 s. 25.(2) Practises or is concerned in any fraudulent

act contrivance or device not specially pro- duty? any vided for, with intent to defraud Her Majesty her heirs or successors of any duty—

shall forfeit over and above any other penalty to which he may be liable the sum of Fifty pounds.

As to recovery of penalties, see s. 57, ante p. 42, and note thereto.

79. (1) Every person who having received any sum Moneys• « received forof money as or for the duty upon or in respect of any and not

instrument neglects or omits to appropriate such money to pa^tnentdof

to the due payment of such duty or otherwise im- recoverable be properly withholds or detains the same, shall be account- Q0urtpreme able for the amount of such duty, and the same shall ib. s. 49. be a debt from him to Her Majesty her heirs orIb-s*28* successors and recoverable (w) as such accordingly.

(2) The Supreme Court may upon application to be Person in made for that purpose on behalf of the Comptroller of called Vy rule° Stamps upon such affidavit as may appear sufficient cour^toshow grant a rule requiring any such person as aforesaid or ?houldWnothe the officer of any court or the executor or administrator account* of such person or officer to show cause why he should not deliver to the Comptroller of Stamps an account upon oath of all duties and sums of money received by such person or officer, and why the same should not be forthwith paid to the Comptroller of Stamps or to

<62 STAMPS ACT 1890.

Section 80

“ The Stamp Duties Act 1879.”

such other person as the Comptroller of Stamps may appoint to receive the same; and the court may make absolute any such rule and enforce by attachment or otherwise the payment of any such duties or sums of money as on such proceedings may appear to be due together with the costs of the proceedings.

(w) i.e., under ss. 3, 7 of the “ Grown Remedies and Liability Act 1890.” As to period of limitation, see note to s. 32, ante p. 23.

DIVISION 4.—SPECIAL REGULATIONS.

(1) As to Bills of Exchange and Promissory Notes. (o)Interpretation 80. (1) The term “ bill of exchange ” for the pur-of exchange.” poses of this Part of this Act includes also draft orderlb. s. 50. cheque and letter of credit and any document or writing 33 & 34 Viet ^ «/ oc. 97 s. 48. ’ (except a bank note) entitling or purporting to entitle

any person whether named therein or not to paymentby any other person of or to draw upon any otherperson for any sum of money therein mentioned, (p)

(2) An order for the payment of any sum of money by a bill of exchange or promissory note, (q) or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund (r) which may or may not be available, or upon any con­dition or contingency which may or may not be per­formed or happen, is to be deemed for the purposes of this Part of this Act a bill of exchange for the pay­ment of money on demand. (.s)

(3) An order for the payment of any sum of money weekly monthly or at any other stated periods, and also any order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the

STAMPS ACT 1890. 63

person by whom the payment is to be made and not to Section 80the person to whom the payment is to be made or to “ The stamp

Dutiesany person on his behalf, is to be deemed for the pur- 1879.” poses of this Part of this Act a bill of exchange for the payment of money on demand, (t)

(o) These provisions are not affected by Part I. of the Instruments Act 1890 ; see ibid. s. 105, sub-s, 3 [a).

The expressions “ bills of exchange ” and “ promissory notes ” as here defined would include many instruments not within the scope of s. 4 and s. 84 of that Act.

(p) To render an order for the payment of money a bill of exchange within this section, there must be effects of the drawer in the hands of the drawee, and an obligation to apply the money as directed;Bitch v. Robson, [3 Q.B.D., 686 ; 48 L.J., Q.B., 230]; see Brice v.Bannister, 3 Q.B.D., 569.

(#) A promissory note payable on demand is within s. 81 and not s. 80, and requires an ad valorem stamp; Goldstein v. Wilson, 12 V.L.R., 839 ; 8 A.L.T., 96.

(r) “ 20th Jan., 1886—To the trustees of the estate of T. : Please pay to C. the sum of £208 Is. lOd., being the amount of two promissory notes given by me to him for meat supplied by him to me. Dated at St.Kilda, this day of January, 1886.” On the 20th or 21st January,X. signed this document, filled in the blank with the date “ 28th,” affixed a penny stamp, which she marked with her initials, and with the date, “28th January, 1886.” Held, by Higinbotham, C.J., to be an order for the payment of a sum of money out of a particular fund, within sub-s. (2), and to be payable on demand, and that the stamp had been duly cancelled under s. 83, and had been proved under s. 77 (1), to have been affixed at the proper time ; Gamp v.King, 14 V.L.R., 22 ; 9 A.L.T., 165.

(s) This includes a post-dated cheque whether payable to order (Bull v. O'Sullivan, L.R. 6, Q.B 209), or bearer {Gatty v. Fry, 2 Ex. D. 265,46 L.J. Q.B. 605.) See also, Misa v. Currie, 1 App. Cas. 554; Hitchcock v. Edwards, 60 L.T. 636. But under s. 7 of the Act of 1892, post, a cheque, intended to be held over for 21 days, requires the same ad valorem stamp as a promissory note.

(£) An alteration of a bill makes a new stamp necessary ; Bowman v. Nichol, 5 T.R., 537; Bathe v. Taylor, 13 East, 412; unless the alteration is made in furtherance of the original intention of the

64 STAMPS ACT 1890.

Section 81 parties, and to correct a mistake; Kershaiv v. Cox, 3 Esp., 2467777 7 Jacob v. Hart, 6 M. & S., 142 ; Clerk v. Blackstock, Holt, N.P., 474;“ The Stamp ’ ’ ’ ’ 5 5 *Duties Act Byrom v. Thompson, 11 A. & E., 31.1879.”Interpretation 81. (1) The term “promissory note” (v) means and “promissory includes any document or writing (except a bank note} ib s 51. containing a promise to pay any sum of money, (w)c? Jr s.44l!Ct‘ (2) A note promising the payment of any sum of

money out of any particular fund which may or may not be available or upon any condition or contingency (x) which may or may not be performed or happen is to be deemed for the purposes of this Part of this Act a promissory note for the said sum of money, (y)

(v) A promissory note payable on demand requires an ad valorem stamp under this section; Goldstein v. Wilson, 12 V.L.R., 839 ; S' A.L.T., 96.

(w) An I.O.U. does not require a stamp, either as a receipt or pro­missory note; Israel v. Israel, 1 Camp. 499; Melanotte v. Teasdale, 13 L.J. Ex. 358. But a document in the form, 44 I.O.U. £20 to be paid on the 22nd inst. ” requires a stamp as a promissory note ^ Brooks v. Elkins, 2 M. & W. 74; 6 L.J. (N.S,) Ex. 6. An in­strument issued by a company, purporting on the face of it to be a 44 debenture ” with coupons for the payment of interest half-yearly attached to it, and containing an engagement on the part of the com­pany to 44 pay the amount of this indenture” to A. or order on a given day, with interest at 5 per cent, is not within this definition ? British India Steam Navigation Co. v. Commissioners, 7 Q.B.D. 165 ; 50 L.J., Q.B., 517 ; nor is a guaranty, Croft v. Grimbly, 5 A.L.T.y 89.

A covenant in a mortgage of land^for the payment of money was held by Williams, J., not to be a promissory note within this section ; Davies v. Herbert, 11 V.L.R., 386 ; 6 A.L.T., 197. The judgment was affirmed by the Full Court on other grounds, but Higinbotham, J. (dubitante Molesworth, J.), held that such a covenant was unavailable, unless stamped as a promissory note. Holroyd, J., took the opposite view, dissenting from a dictum of Lindley, L. J., to the contrary in British India S. N. Co. v. Commissioners, ubi suprd. In Mortgage Insurance Corporation v. Commissioners, 21 Q.B.D., 352; 57 L.J. Q.B. 174, c.A., it was held

STAMPS ACT 1890. 65

that, to come within the section, a document must substantially Section 82contain a promise to pay a definite sum of money and nothing more, ------and this decision has been followed by a majority of the Full Court Duties Act. in Hicklincj v. Todd, 15 V.L.R., 154 ; 10 A.L.T., 236 (Higinbotham, 1^79.C.J., dissenting). See also, Jamieson v. RenwicJc, 17 V.L.R., 124; ■ r12 A.L.T., 175. In Yates v. Evans, 61 L.J. Q.B. 446, a document in the form of a joint and several promissory note by debtor and surety, payable by instalments, with the proviso that, in case of default in payment of any one of the instalments, the whole amount remaining unpaid should become due, concluded as follows :—“ Time may be given to either, without the consent of the other, and without prejudice to the rights of the holders, to proceed against either party, notwithstanding time given to another.” This was held to be a promissory note. The decision is not one of much weight, as the document was sufficiently stamped as a note, the object of the appeal being to show that the latter clause did not make it dutiable (in England), as an agreement.

(x) “I, A., promise to pay B., on his signing the lease of the C. * Hotel, £150,” was held (dissentiente Bowen, L.J.), not to be a promissory note within this sub-section ; Yeo v. Dawe, 53 L.T., 125,C. A.

(y) An acknowledgment to take a debt out of the “Statute of Limitations,” under s. 213 of the “ Instruments Act 1890,” if it amount to a new promise, (Tanner v. Smart, 6 B. & C. 603); requires a promissory note stamp, Jones v. Ryder, 4 M. & W. 32, 7 L. J.(N.S.) Ex. 216 ; Parmiterv. Parmiter, 1 J. &H. 135, 30 L.J., Ch.508. The case of Morris v. Dixon, 4 A. & E. 845, 5 L. J. (N.S.),K.B., 155, decided on 9 Geo. IV. c. 14, s. 8, has no application to Victoria, there being no duty on agreements, and consequently no necessity for the statutory exemption.

As to reservation of interest not rendering a larger stamp neces- ' sary, see Notes to 3 Sched. I. post and ante Introd.

82. No bill of exchange or promissory note actually Bills or notes, drawn or made before the eighteenth day of December Decembe^iszj One thousand eight hundred and seventy-nine (z) shall dutybable t0

be liable to duty. n>. s. 52.

(z) The date of the commencement of the “Stamp Duties Act,1879.”

66 STAMPS ACT 1890.

Sections 83, 84

“ The Stamp Duties Act 1879 ”s. 53.The fixed duty may be denoted by adhesive stamp.33 & 34 Viet, e. 97 s. 50.

Ad valorem duties on foreign bills and notes to be denoted by adhesive stamps.Ib. s. 54.Ib. s. 51.Duty of per­sons into whose hands foreign bills come.

Provisoes for the protection of bond fide holders of foreign bills and notes.

83. If the fixed duty of One penny on a bill of exchange for the payment of money on demand is not denoted by an impressed stamp, such fixed duty may be denoted by an adhesive stamp, which is to be can­celled by the person by whom the bill is signed before he delivers it out of his hands custody or power.

As to cancellation, see ss. 76,77, ante pp. 58, 60. If such a bill be not stamped by the drawer, it is not necessarily invalidated as the drawee at his discretion may stamp it; s. 87 (2) post9 p. 68.

84 (1) The ad valorem duties upon bills of exchange and promissory notes drawn or made out of Victoria are to be denoted by adhesive stamps.

(2) Every person into whose hands any such (a) bill or note comes in Victoria before it is stamped shall before he presents for payment (b) or endorses transfers or in any manner negotiates or pays such bill or note affix thereto a proper adhesive stamp or proper adhe­sive stamps of sufficient amount and cancel (c) every stamp so affixed thereto.

(3) Provided as follows:(a) If at the time when any such bill or note

comes into the hands of any bond fide holder thereof there is affixed thereto an adhe­sive stamp effectually obliterated and pur­porting and appearing to be duly cancelled, such stamp shall so far as relates to such holder be deemed to be duly cancelled although it may not appear to have been so affixed or cancelled by the proper person.

(b) If at the time when any such bill or notecomes into the hands of any bond fide holder thereof there is affixed thereto an adhesive stamp not duly cancelled, it shall

STAMPS ACT 1890. 67

be competent for such holder to cancel (d) Section 85such stamp as if he were the person by “ The stamp

. Duties Actwhom it was affixed, and upon his so doing 1879.” ~such bill or note shall be deemed duly stamped and as valid and available as if the stamp had been duly cancelled by the person by whom it was affixed.

(4) But neither of the foregoing provisoes is toNofc t?/elievev 7 43 & r # any otherrelieve any person from any penalty (e) incurred by person, him for not cancelling any adhesive stamp.

(a) The word “ such ” includes bills payable on demand, although they do not require ad valorem stamps ; In re Boyse, Crofton v.Crofton, 33 Ch.'D. 612 ; 56 L.J., Ch. 135.

(b) It is not necessary to affix a stamp on a foreign bill before presenting for acceptance; Sharpies v. Richard, 2 H. & N., 57 ; 26 L.J. Ex. 302 ; Griffin v. Weatherhy, L.R. 3 Q.B., 753 ; 37 L.J. Q.B.,280. ’

(c) As to mode of cancellation, see s. 77, ante p. 60.

(d) Semble, that the absence of cancellation must be specially pleaded; Viale v. Michael, 30L.T. (N.S.), at p. 464, per Blackburn J. ; Marc v Rouy, 31 L.T. (N.S.), 372 ; and if the plea be proved, it would seem that judgment would be for the defendant on the ground that the court will not compel a defendant to pay a bill, which he may incur a penalty for paying under s. 87 (1), as he may be unable to prove under s. 77 (1), that the stamp appearing on the bill was affixed at the proper time, that is to say, that the bill was “ duly stamped.” If the objection to the cancellation is not raised by plea, it seems that the cancellation may be made at any time before verdict,Viale v. Michael, 30 L.T. (N.S.) 463.

(e) As to the penalty, see s. 77 (2), ante, p. 60.

85. A bill of exchange or promissory note purporting :Bills and notes porting to

to be drawn or made out of Victoria is for the purposes outoTvictoria

of this Part of this Act to be deemed to have been so to ha^beSf drawn or made although it may in fact have been j^ s a^ndrawn or made within Victoria. 33 & 34 Viet,

c. 97 s. 52.

68 STAMPS ACT 1890.

Sections 86, 87

“ The Stamp Duties Act 1879,” s. 56. Bills and notes may not be stamped after execution.33 & 34 Viet, c. 97 s. 53.

86. Except as in this Division of this Part provided(f), no bill of exchange or promissory note shall be stamped after the execution thereof.

(/) i.e.f by s. 84 (2) (foreign bills and notes), ands. 87 (2) (bills of exchange payable on demand and not falling within s. 7 of the Act of 1892, post). But see now s. 6 (2) of the Act of 1892, post.

Penalty for 87. (1) Every person who draws makes issues en-issuing&c. any .unstamped bill dorses transfers negotiates presents for payment or

* pays any bill of exchange or promissory note liable toIb. s. 57.

Unstamped bill or note to be unavail­able.Ib. s. 54.

duty and not being duly stamped shall forfeit a sum not exceeding Ten pounds (g), and the person who takes or receives from any other person any such bill or note not being duly stamped either in payment or as security or by purchase or otherwise shall not be entitled to recover thereon or to make the same avail­able for any purpose whatever, (h)

Exception when the bill is liable only to fixed duty.

(2) Provided that if any bill of exchange for the payment of money on demand liable only to the duty of One penny (j) is presented for payment unstamped,, the person to whom it is so presented (k) may affix thereto a proper adhesive stamp and cancel the same as if he had been the drawer of the bill, and may upon so doing pay the sum in the said bill mentioned and charge the duty in account against the person by whom the bill was drawn or deduct such duty from the said sum, and such bill is so far as respects the duty to be deemed good and valid.

Such bills to (3) But the foregoing proviso is not to relieve anybe subject to p , . . . , .penalty. person from any penalty he may have incurred in

relation to such bill.Presumption (4) Provided also that if at the time when any bill lioider receiv- of exchange or promissory note comes into the hands ^ng stamped any j)07l^^jxj[e holder thereof there shall be affixed (l)

STAMPS ACT 1890.

thereto a proper adhesive stamp or stamps of suffi­cient amount effectually obliterated and purporting and appearing to be duly cancelled (m) such bill of exchange or promissory note shall so far as relates to such holder be deemed (n) to be duly stamped.

(5) But the foregoing proviso is not to relieve any person from any penalty he may have incurred in relation to such bill or promissory note.

(#) As to recovery of penalties, see s. 57, ante p. 42, and note thereto.

(h) A promissory note bearing a penny stamp was held to be inad­missible to prove the receipt of the money, for which it had been given; Ashling v. Boon, (1891)1 Ch. 568;60 L. J. Ch. 306. If a note be produced at the trial for any purpose whatever, and the judge discover that it is not duly stamped, the party relying on it must fail, notwithstanding that the other side have not taken the objection ; Nicholls v. Crispe, 12 V.L.R., 645 ; 8 A.L.T., 69. Cf. Nixon v. Albion Marine Insur­ance Go., L.R. 2 Ex., 338 ; 36 L.J. Ex., 180. Pooley v. Brown, 31 L.J. C.P. 134, was the case of a foreign bill under 17 & 18 Viet. c. 83 s. 5, which differs materially from s. 84 of our Act of 1890. But the reasoning in that case would seem to apply to s. 87 (1), and it is conceived that an indorsee taking an inland bill insufficiently stamped, and who cannot in consequence sue upon the instrument, cannot recover the price from his indorser as upon a consideration that has failed, the parties being in pari delicto.

(j) Quaere, whether the above sub-section would protect a banker, who stamped and paid a post-dated cheque, falling under s. 7 (1) of the Act of 1892, post.

{k) Only the banker, on whom a cheque is drawn, may stamp it after issue ; Hobbs v. Cathie, 6 Times L.R., 292.

(Z) As to word “affixed,” see per Holroyd, J. in Bank of South Australia v. The City and County Property Bank, ante p. 60.

(m) In the hands of a bond fide holder, a bill bearing a stamp cancelled with the initials of the acceptor, and a date 6 days sub­sequent to the drawing, was held to be a bill “purporting and appearing to be duly cancelled Whitty v. Dunning, 6 V.L.R. (L.), 524; 2 A.L.T., 61; and per Holroyd, J., in Bagley Brothers & Co. v. Ellison, 11 A.L.T., 174 ; lO^V.L.R., at p. 268, (where a note dated

69

Section 87

“ The Stamp Duties Act 1879.”

As to penalty in such cases.

70 STAMPS ACT 1890.

Section 88

“ The Stamp Duties Act 1879.”

One bill only out of a set need be stamped.Jb. s. 58.33 & 34 Viet, e. 97 b. 55.

May 3, 1889, and bearing a stamp cancelled “ 5/3/89 ” was objected, to as not “ purporting and appearing to be duly cancelled,”) “ Looking at the instrument alone, it does not exhibit any defect in the cancellation. If a man puts his name to a piece of blank paper, affixes a stamp to it, cancels the stamp by writing on it his initials, and the true date of cancellation, and afterwards fills up the paper as a promissory note for an amount covered by the stamp, and issuer it, what illegality is there in this ? I know of no law that prevents his doing so. And what is the person to whom the instrument is delivered required to do but to look at the stamp on the instrument, and, if there is nothing apparently incorrect in the cancellation, is- he prohibited from suing on it; or further than that, is the judge at the trial or hearing of the action prohibited from receiving it as evidence ? I think not, and for that reason I hold that the objection . . . cannot in law be sustained.”

And see now s. 8 of the Act of 1892, post.

“ No definition is given of ‘due cancellation’ in the Act, but sub-s. 2 of s. 77 imposes a penalty on any person who being required by law to cancel a stamp does not do so duly and effectually in the manner provided by the preceding sub-s., viz., by writing thereon his name or initials and the true date of his so writing. And the object of this mode of cancellation can be gathered by reference to s. 77

sub-s. 1. It is there provided that the writing on the stamp is to be so done * That the stamp may be effectually cancelled and rendered incapable of being used for any other instrument.’ This is what I think is meant by ‘ duly cancelled.’” Per Hood, J., Australian Mortgage and Finance Go. v. Guthridge, 13 A.L.T., at p. 130, 17 V.L.R., 622 ; see alsos. 8 of the Act of 1892, post.

(?i) The protection afforded by this sub-section is only available if when the plaintiff “ receives the document the stamp upon it is sufficient in amount, and on the stamp appear a name or initials which may be those of the proper person and a date which may be the proper time. The stamp then would purport and appear to be 4 duly cancelled ’ and the holder could recover though it were after­wards proved that the stamp had not been affixed or cancelled at the right time or by the right person per Hood, J., 13 A.L.T., at p. 130, 17 V.L.R., 622.

88. When a bill of exchange is drawn in a set accord­ing to the custom of merchants and one of the set is duly stamped, the other or others of the set shall unless issued or in some manner negotiated apart from

STAMPS ACT 1890. 71

such duly stamped bill be exempt from duty; and upon Section 89

proof of the loss or destruction of a duly stamped bill “The stamp forming one of a set, any other bill of the set which 187&” Act has not been issued or in any manner negotiated apart from such lost or destroyed bill may although unstamped be admitted in evidence to prove the con­tents of such lost or destroyed bill.

As to bills in sets, see Holdsworth v. Hunter, 10 B. & C., 449;Society Generate v. Metropolitan jBanJc, 27 L.T., 854; “Instruments Act 1890,” s. 72; Byles on Bills (15th Ed.), 131. In the case of a bill of lading, all three parts will have to be stamped under s. 10 of the Act of 1892, post; and see schedule thereto, sub nom. “Bill of lading,” post.

(2) As to Receipts.

89. The term “ receipt ” means and includes any interpretation

note memorandum or writing whatsoever whereby any money amounting to Five pounds (0) or upwards or 33 & 34 yict. any bill of exchange or promissory note for money c* 97 s‘120’ amounting to Five pounds (0) or upwards is acknow­ledged or expressed to have been received or deposited or paid, or whereby any debt or demand or any part of a debt or demand of the amount of Five pounds (o) or upwards is acknowledged to have been settled satisfied or discharged or which signifies or imports any such acknowledgment, and whether the same is or is not t signed with the name of any person. .

(0) Now two pounds ; see s. 22 of the Act of 1892, post.

An I.O.U. does not require a stamp, either as a receipt or promis­sory note ; Israel v. Israel, 1 Camp. 499 ; Melanotte v. Teasdale, 13 L.J. Ex. 358.

Counsel's Fees.—It has been sometimes said that the signature of counsel to a receipt for his fees is not dutiable as a receipt, and the case of In re Beavan, 5 D.M. & G. 40, 23 L.J. Ch. 536, is usually cited in support of this proposition. That was the case of a taxation

72 STAMPS ACT 1890.

Sections 90, 91

“ The Stamp Duties Act 1879/’

Duty may be denoted by adhesive stamp.Jb. s. 60.38 & 34 Viet, e. 97 s. 121.

Terms upon which receipts may bestamped after signature.Jb, s. 61.Ib. s. 122.

in a lunacy matter, and the Lords Justices said the Master ought to allow the fee without requiring a stamp. There was no question of the receipt being given in evidence ; had it been so, and had the payment of the fee been in issue, the signature of counsel would, apart from stamp objections, have been during his lifetime inadmis­sible, as being res inter alios acta} on a taxation either as between solicitor and client or party and party ; see Carmarthen and Cardigan Railway Co. v. Manchester and Milford Railway Co., L.R. 8 C.P. 685.

It has also been said that as a barrister cannot at common law sue for his fees (Kennedy v. Brown, 13 C.B. [N.S.] 677), or be sued for negligence (Robertson v. Macdonogh, 6 L.R. [Ir.] 433), the receipt of his fees can never be material in an action to which he is a party, and in which accordingly his voucher may be received. Whatever the correctness of this argument may be, it is now met in Victoria by s. 5 of the “ Legal Profession Practice Act 1891 ” (No. 1216).

If a receipt has been given unstamped, payment may be proved aliunde ; Rambert v. Cohen, 4 Esp. 213. In order to prove payment of a sum of money to A., a rough cash-book was put into his hands at the trial; he then said, “ The entry of £20 in the plaintiff’s book has my initials, written at the time ; I have no recollection that I received the money ; I know nothing but by the book ; but seeing my initials, I have no doubt that I received the money.” This was held to be sufficient evidence of payment, although the entry in the book was not stamped as a receipt, Maugham v. Hubbard, 8 B. & C. 14.

90. If the duty upon a receipt is not denoted by an impressed stamp, such duty may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands.

As to mode of cancellation, see s. 77, ante p. 60.

91. A receipt given without being stamped may be stamped with an impressed stamp upon the terms fol­lowing (that is to say) :—

(1) Within one month after it has, been given on payment of the duty and a penalty of Two pounds;

STAMPS ACT 1890. 73

(2) After one month but within two months after Section 92it has been given on payment of the duty “ The stamp

i -i i p Til* i Duties Actand a penalty or i^ive pounds ; 1879.”

and shall not in any other case be stamped with animpressed stamp.

This would appear not to prohibit its being stamped after execu­tion with an adhesive stamp under the general provisions of s. 66 (1), ante p. 47.

I Ml 1V amp?' 1jkc 14 s

92. If any person— Penalty for offences.

(1) Gives any receipt liable to duty and not duly stamped; (p)

lb. s. 62.33 & 34 Viet, c. 97 s. 123.

(2) In any case where a receipt would be liable toduty refuses (q) to give a receipt duly stamped;

(3) Upon a payment of the amount of Five pounds(r) or upwards gives a receipt for a sum not amounting to Five pounds (s) or separates or divides the amount paid with intent to evade the duty—

he shall forfeit (t) a sum not exceeding Five (^) pounds.

(p) As to the meaning of “duly stamped,” see s. 77 (1), antep. 60.

(g) It would seem that the creditor must pay for the stamp ; but see Benjamin on Sale, (4th Ed.), p. 732.

(r) Now “ Two pounds,” Act of 1892, s. 22, post.

(s) Now “ Two pounds,” Act of 1892, s. 22, post.

(t) As to recovery of penalties, see s. 57, ante p. 42.

{v) Queers, whether the penalty is also reduced to two pounds in the third case; see s. 22 of the Act of 1892, post.

74 STAMPS ACT 1890.

fa

Sections 93, 94

“ The Stamp Duties Act 1879” s. 63.Interpretation “ conveyance or transfer on sale of any real property.”33 & 34 Viet, c. 97 s. 70.

(3) As to Conveyances or Transfer on Sale of any' Beal Property and as to Land Transfer.

93. The term “ conveyance or transfer on sale of any real property ” includes every instrument and every decree or order of any court or of the Commis­sioner of Titles whereby any property upon the sale (w) thereof is legally or equitably (x) transferred to or vested in the purchaser or any other person on his behalf or by his direction, (y)

(m>) The word “sale” must be interpreted in its conventional sense, and does not include an exchange or partition ; Denn d. Manifold v. Diamond, 4 B. & C. 243 ; Henniker v. Henniker, 1 E. & B. 54, 22 L.J.Q.B. 94. The duties on such instruments are, however, now regulated by s. 17 of the Act of 1892, post. Where a purchaser, ta whom certain lands had been transferred by the vendor being unable or unwilling to complete the purchase, re-transferred the lands in question to the vendor, it was held that this re-transfer was not a sale within the meaning of this section, and was therefore not liable to duty ; Ex parte Miller and Gray, 18 V.L.R. 31, 13 A.L.T. 159. But see now s. 13 of the Act of 1892, p>ost.

(x) An agreement for sale, the effect of which in equity, as be­tween the vendor and purchaser, is to make the purchaser the owner, and of which a Court of Equity would decree specific per­formance in the event of the vendor not fulfilling his contract, is not within s. 93, and, therefore, not liable to ad valorem duty, Com-

vU •*£ TCeAc missioners v> Angus, 23 Q.B.D., 579, C.A., but see ex parte Clissold, 5 N.S.W., L.R. (L.) 176.

(y) A license, not under seal, for an annual rent to construct and retain during the pleasure of the grantors a jetty in a river was held not to be a “ transfer ” nor a “sale, ”’nor an “ instrument whereby any property is transferred to or vested in any person.” Conser­vators of the River Thames v. Commissioners, 18 Q.B.D., 279; 56 L.J., Q.B., 181.

A lease with 94. Any lease for which any consideration other futureTransfer than the rent reserved may be paid or agreed to be be deemed*! Paid, and in which any covenant or agreement for Fer m^sakfnS" ^uture transfer or sale of the fee-simple on the lb. s. 64. occurrence of any contingency whatsoever may be

STAMPS ACT 1890. 75

expressed or implied, shall be and be deemed to be a Sections 95,

transfer (z) or conveyance on sale as the case may be,--------------and shall on such sale or transfer be exempt from any nutie^ActP further duty. 1879*”

(z) A lease for three years at a yearly rental, with an option to purchase: Held, not to be a transfer within the meaning of this section, and therefore not dutiable ; Re Macauley> 13 A.L.T., 114.Such a document would now of course be dutiable as a lease ; see Act of 1892, Sched. sub nom. Lease, post; and it has been held in England that a lease with option to purchase requires only a stamp as a lease, and not an agreement stamp in addition; Worthington v. Warrington,5 C.B., 636.

95. (1) Where the consideration or any part of the Howadvalo-• i p , remdutytobeconsideration tor a conveyance on sale consists ot any calculated in

marketable security (a), such conveyance is to be securities.charged with ad valorem duty in respect of the value 65­

p -j »i 33 & 34 Yict.ot such security. c. 97 s. 71.(2) Where the consideration or any part of the con­

sideration for a conveyance on sale consists of any security not being a marketable security, such convey­ance is to be charged with ad valorem duty in respect of the amount due on the day of the date thereof for principal and interest upon such security.

(a) As to the meaning of the expression see s. 31 ante p. 22.

96. (I) Where the consideration or any part of the Howconsider-. , A ation consist-

consideration for a conveyance on sale consists of jng of period- money payable periodically for a definite period so to be charged, that the total amount to be paid can be previously ^Sm 66* ascertained, such conveyance is to be charged in respect * ’ *of such consideration with ad valorem duty on such total amount. _

(2) Where the consideration or any part of the con­sideration for a conveyance on sale consists of money payable periodically in perpetuity or for any indefinite period not terminable with life, shell conveyance is to

76 STAMPS ACT 1890.

Section 97

“ The Stamp Duties Act 1879.”

Provision for securing periodica] payments not to be charged with duty.

How convey­ance in con­sideration of a debt or subject to future pay­ment &c. to be charged.Jb, s. 67.53 & 34 Viet, c. 97 s. 73.

be charged in respect of such consideration with ad valorem duty on the total amount which will or may according to the terms of sale be payable during the period of twenty years next after the day of the date of such instrument.

(3) Where the consideration or any part of the con­sideration for a conveyance on sale consists of money payable periodically during any life or lives, such con­veyance is to be charged in respect of such considera­tion with ad valorem duty on the amount which will or may according to the terms of sale be payable during the period of twelve years next after the day of the date of such instrument.

(4) Provided that no conveyance on sale chargeable with ad valorem duty in respect of any periodical payments and containing also provision for securing such periodical payments is to be charged with any duty whatsoever in respect of such provision, and no separate instrument made in any such case for securing such periodical payments is to be charged with any duty.

Payment of the balance of purchase money by monthly instal­ments is a periodical payment within this sub-section. Dimmer A-sphalte Paving Co, v. Commissioners, L.R., 7 Ex. 211 ; 41 L.J., Ex. 106.

97. Where any property is conveyed to any person in consideration wholly or in part of any debt due to him, or subject either certainly or contingently (a) to the payment or transfer of any money or marketable security whether being or constituting a charge or in­cumbrance upon the property or not, such debt money or marketable security is to be deemed the whole or part (as the case may be) of the consideration in respect

STAMPS ACT 1890. 77

whereof the conveyance is chargeable with ad valorem duty, (b)

(a) The words “ either certainly or contingently ” were inserted in 33 & 34 Viet. c. 97, s. 73 (of which the present section is a transcript) to preclude such questions as were raised in Mortimore v. Commis­sioners, 2 H. & C., 838 ; 33 L.J., Ex. 263.

(b) This section “ does not of itself create any obligation to pay duty. It presupposes a document liable to duty and then directs how that duty is to be ascertained, viz., by including the amount of the past debt in the consideration upon which the ad valorem duty is assessed.” Per Hood, J. ; Exparte Miller and Gray, 13 A.L.T., at p. 160. But see now s. 13 of the Act of 1892, p>ost.

98. (1) Where any property has been contracted to be sold for one consideration for the whole and is conveyed to the purchaser in separate parts or parcels by different instruments, the consideration is to be apportioned in such manner as the parties think fit, so that a distinct consideration for each separate part or parcel is set forth in the conveyance relating thereto,“ and such conveyance is to be charged with ad valorem duty in respect of such distinct consideration.

(2) Where property contracted to be purchased for one consideration for the whole by two or more persons jointly or by any person for himself and others or wholly for others is conveyed in parts or parcels by separate instruments to the persons by or for whom the same was purchased for distinct parts of the con­sideration, the conveyance of each separate part or parcel is to be charged with ad valorem duty in respect of the distinct part of the consideration therein specified

(3) Where a person having contracted for the pur­chase of any property but not haying obtained a conveyance thereof contracts to sell the same to any other person and the property is in consequence con­veyed immediately to the sub-purchaser, the convey-

Section 98

“ The Stamp Duties Act 1879.”

Direction as to duty in certain cases.Ib. s. 68.33 & 34 Viet., c. 97 s. 74.

'78 STAMPS ACT 1890.

Section 99

“ The Stamp Duties Act 1879.”

As to the sale of an annuity or right not before in existence.Ib. s. 69.33 & 34 Viet, e. 97 s. 75.

ance is to be charged with ad valorem duty in respect of the consideration for the sale by the original purchaser to the sub-purchaser.

(4) Where a person having contracted for the pur­chase of any property but not having obtained a conveyance contracts to sell the whole or any part or parts thereof to any other person or persons and the property is in consequence conveyed by the original seller to different persons in parts or parcels, the conveyance of each part or parcel is to be charged with ad valorem duty in respect only of the con­sideration moving from the sub-purchaser thereof without regard to the amount or value of the original consideration.

(5) Where a sub-purchaser takes an actual convey­ance of the interest of the person immediately selling to him which is chargeable with ad valorem duty in respect of the consideration moving from him and is duly stamped accordingly, any conveyance to be after­wards made to him of the same property by the original seller shall be exempt from the said ad valorem duty.

Where a purchaser re-sells a portion without obtaining a transfer to himself, and a sub-purchaser has paid the duty upon the amount of the consideration for his sub-purchase, the duty payable by the original purchaser upon a transfer to himself of the residue, is to be computed upon the portion of his purchase money attributable to such residue only; National Land Go. Ltd. v. Comptroller of Stamps, 9 V.L.R. (L.), 87 ; 4 A.L.T., 157 ; 5 A.L.T., 5.

99. Where upon the sale of any annuity or other right not before in existence such annuity or other right is not created by actual grant or conveyance but is only secured by bond warrant of attorney covenant contract or otherwise, the bond or other instrument or some one of such instruments if there be more than

STAMPS ACT 1890. 79

one is to be charged with the same duty as an actual Sections 100, grant or conveyance, and is for all the purposes of this--------------Part of this Act to be deemed an instrument of con- Duties*ActP

i 1879.”veyance on sale.

100. Where there are several instruments of con- Where several veyance for completing the purchaser’s title to the the principal property sold, the principal instrument ot conveyance only to be only is to be charged with ad valorem duty, and the a<Tval<*-emth other instruments are to be respectively charged with such other duty as they may be liable to, but such last-mentioned duty shall not exceed the ad valorem duty payable in respect of the principal instrument, and the parties, with the approval of the Registrar- General, may determine for themselves which of such several instruments is to be deemed the principal instrument and may pay the ad valorem duty thereon accordingly.

By s. 69, ante p. 53, the fact that the duty required has been paid on the principal instrument may be denoted by the Comptroller on the other instruments as therein provided.

101. All mortgages leases or instruments executed Mortgages. . . . . . leases &c.in order either directly or indirectly to avoid or evade executed in

* * order to evadethe payment of any stamp duty chargeable on a con- ^Vvoid veyance or transfer on sale of real property or part of lb. s. 71. any such duty shall be and the same are hereby declared to be absolutely void and of no effect except after transfer of same to third parties and then only when such mortgage lease or instrument shall have been duly stamped as a conveyance or transfer on sale under section sixty-six of this Act.

See ante, p. 47.

80 STAMPS ACT 1890.

Sections 102,103

“ The Stamp Duties Act 1879” s. 72.Yearly licenses required by companies and persons carry­ing on insur­ance business“ The Stamp Duties Amend­ment Act 1888”s. 7.Fourth Sche­dule.

Time of issue and duration of licence.

Duty payable where no insurance business done prior to licence“ The Stamp Duties Act 1879,” s. 73.

(4) As to Annual Licences.

102. (1) Every company person or firm of persons(c) whether corporate or unincorporaue who may carry on or desire to carry on in Victoria any fire fidelity guarantee or marine assurance or insurance business whatever, and whether the head office or principal place of business of such company person or firm of persons is in Victoria or elsewhere shall procure from the Collector of Imposts every year and take out an annual licence in the form or to. the effect in the Fourth Schedule hereto, (d) And the Collector of Im­posts is hereby authorized to issue such licence on the payment to him of the duty specified in the Third Schedule hereto. (e)

(2) Such licence shall be issuable on the first day of January in every year. Provided that the first licence issued to any company person or firm of persons may be issued at any time during the year but shall con­tinue in force for the remaining part of such year only, and the duty payable in such case shall be a propor­tionate part of the duty chargeable on an annual licence.

(c) See now s. 31 (1) of Act of 1892, post, extending this provi­sion to persons acting as agents for or insuring under certain open policies on marine risks.

{d) Post.(e) Post.

103. The amount of duty payable by any company person or firm which has not prior to applying for an annual licence transacted any assurance or insurance business shall be Fifty pounds if such licence is re­quired for the full period of twelve months or a pro­portionate part of Fifty pounds if required for any shorter period.

STAMPS ACT 1890. 81

104. No premiums received by any company person Sections 104,

or firm for fire insurance risks out of Victoria shall be-------------chargeable with duty: Provided that no premiums nutiesSActPreceived beyond the limits of Victoria on marine risks 1879, s‘ 74‘

. . ..... Risks out ofone of the termini of which is in Victoria shall be Victoria.exempted in any way.

See s. 32 (1) of the Act of 1892, post, as to annual statement.

105. In order that the duty payable in respect of Application# m for license.

any annual licence may be determined the company St 75person or firm of persons requiring such licence shall “The stamp r . . ® . Duties Amend.make a written application to the Collector of imposts Actisss^s. 7.

to issue such licence, and in such application shall be stated the nature and exact amount of all the assur­ance or insurance business transacted by such company person or firm and all the branches and agencies thereof in Victoria, showing the exact amount of all premiums of any kind whatsoever received or in any manner credited or charged in account by any such company person or firm during the twelve months preceding the year or part thereof for which the licence may be required, and distinguishing the premiums or any part thereof on which duty is charge­able and the premiums or any part thereof on which stamp duty is not chargeable. Such premiums shall be the gross premiums and shall be counted so as to include any commission or discount but to exclude any portion of such gross premiums actually paid away by way of re-insurance effected in Victoria with any other such company person or firm ; and the truth of the statements contained in any such application shall be verified and declared by an affidavit or statutory declaration made—

(a) As to any company—by the chairman and theG

82 STAMPS ACT 1890.

Sections 106, 107, 108

“ The Stamp Duties Act 1879.”

secretary actuary or other principal officer thereof;

('b) As to any firm—by any member thereof and the principal accountant of such firm ;

(c) As to any person—by such person.Further information to be furnished if required.Ib. s. 76.

106. In case the information contained in any such application shall not in the opinion of the Collector of Imposts be sufficiently full or explicit to enable him to

“The stamp determine what amount of duty is payable, he may Act 1888^ s?7! require the applicant to furnish such further infor­

mation as he may require, and the truth of such furtherinformation shall be verified and declared in likemanner as the statements contained in the original application.

Facts and 107. Every person who wTith intent to defraud Hercircumstances sto be set forth Majesty her heirs or successors—in application

(1) Executes any such application or any instru­ment furnishing such further information in which all the requisite facts and circum­stances are not fully and truly set forth:

&c.“ The Stamp Duties Act 1879,” s, 77.

(2) Being employed or concerned in or about the preparation of any such application or instrument neglects or omits fully and truly to set forth therein all the said facts and circumstances;

shall forfeit the sum of Ten pounds.As to recovery of penalties see s. 57, ante p. 42.

Duty on open policies.Ib. s. 78.“ The Stamp Duties Amend­ment Act 1888” s. 7.

108. If the amount of premium payable or charge­able in account or paid or charged in account in respect of any letters or declarations of interest in or attach­ing to any fire or marine policy or insurance cover or any open policy is not stated therein, the amount of

STAMPS ACT 1890. 83

premium on which duty is payable shall be estimated and determined by the Collector of Imposts.

109. The Collector of Imposts may summon any chairman director manager secretary actuary accountant or clerk or any officer or person whatever to give evidence or testimony respecting any statement made in any such written application or as to any matter or thing respecting which the Collector of Imposts may desire information in order to enable him to determine the duty payable in respect of any annual licence ; and it shall be lawful for the Collector of Imposts to examine every person so summoned on oath, and such person may be required by such summons to bring before such Collector of Imposts any books papers deeds documents or writings in his possession or con­trol material to the subject-matter of inquiry ; and the person so summoned shall attend and produce such books papers deeds documents or writings before the Collector of Imposts.

Section 109

“ The Stamp Duties Act 1879.”Power to summon and examine wit­nesses for pur­pose of deter­mining duty payable on annual licence.Ib. s 79.“ The Stamp Duties Amend­ment Act 1888” s. 7.5 & (> Viet, c. 35 s. 125.

If any person being duly summoned shall refuse or Penalty for

neglect to appear before the Collector of Imposts at attend &c.

the time and place appointed for the purpose, or shall appear but refuse to be sworn or to answer any lawful question, or if any person having the custody control or possession of any such books papers deeds docu­ments or writings shall upon being summoned as aforesaid fail or neglect to produce the same at the time and place named in such summons, such person shall forfeit and pay a penalty not exceeding the sum of Twenty pounds, to be recovered by the Collector of Imposts in a summary way before any two justices.

See Justices Act, 1890, ss. 58 and 113

84 STAMPS ACT 1890.

Sections 110, 111, 112

“ The Stamp Duties Act 1879,” s. 80.Questions to be settled by Registrar- General subject to appeal.“ The Stamp Duties A mend. Act 1888,” s. 7.

Effect ofannuallicences.“ The Stamp Duties Act 1879,” s. 81.

Registrar- General &c. not to issue certificate un­til duty paid.Ib. s. 82.“ The Stamp Duties Amend. Act 1888,” s. 7.

110. If any question shall arise as to the liability of any company person or firm of persons to take out an annual licence or as to the amount of duty payable in respect of any annual licence, the Collector of Imposts, (J) may be required to express his opinion with, reference thereto in the manner provided in Division Three of this Part of this Act (g) and the decision of the Collector of Imposts shall be final subject to appeal to the Supreme Court as hereinbefore provided, (h)

(/) But now in certain cases as to marine risks, see s. 31 (2), of the- Act of 1892, post.

{g) See s. 70, ante p. 53.

(h) See s. 71, ante p. 54.

111. An annual license shall, subject to the provisions of any Act in force for the time being relating to insurance, be deemed to authorise the lawful business of any company person or firm of persons named therein to be carried on in and by all branches and agencies thereof in Victoria and for one or more kinds- of the insurance business mentioned in such licence.

112. It shall not be lawful for the Collector of Imposts to notify that any company is incorporated for carrying on any such business or to register or sign any memorandum of registration of any such company, or for the Collector of Imposts or other officer under any Act now or hereafter in force to take any s^eps towards registering or obtaining the incor­poration of any company, until the full amount of duty payable by this Part of this Act in respect thereto i& paid.

Cf. s. 75, and note thereto, ante p. 58.

STAMPS ACT 1890. 85

113. If any company person or firm of persons Sections^113,

required by this Part of this Act to obtain an annual------’------ .licence shall at any time carry on m Victoria any Duties Act assurance or insurance business whatever without *879’ s* 83‘

# # # # r Penalty forhaving obtained such annual licence, or if on the carrying on

. . P ... insuranceexpiration of such licence any such company person business with­

er firm of persons neglect to renew the same within ‘one calendar month (h) after the expiration thereof, such person or firm of persons and every member thereof and such company and every director manager secretary or other person or persons acting in the management thereof shall each be liable to a penalty of Fifty pounds (l) for every month or part of a month during which such person or firm of persons or com­pany as the case may be remains unlicensed; and all .contracts of marine insurance or assurance effected by .any company person or firm not duly licensed here­under shall be absolutely null and void except any such contract be made with any company person or firm respectively publicly holding himself or them­selves out at any place in Victoria as licensed under this Part of this Act. (m)

(&) Now “ two calendar months ” ; s. 33 of the Act of 1892, post.

(1) As to recovery of penalties, see s. 57, ante p. 42, and note ithereto. *

(m) This section is extended by s. 31 of the Act of 1892, post, to persons contravening the provisions of that section.

[8. 114 repealed by Act of 1892 ; see new provision, ib. s. 35 (2), post]

Part III.—Miscellaneous.115^ From and after the commencement of this Act imposts to°f

all fees and duties or other revenue and whether the andGdutfesS ;same are authorised to be collected by stamps or other- coflected6wise which under any law now in force are now by Registrar-

(renerah

f- L./kc i

^ oJ- )

86 STAMPS ACT 1890.

Sections 116, 117

“ The Stamp Duties Amend. Act 1888,” s. 2.

Governor in Council may remove col­lector of im­posts.Ib. s. 3.

Documents requiring pay­ment of fees or duties not to be evidence without re­ceipt of fee or duty.Ib. s. 6.

payable to or are directed to be collected by the Registrar-General shall be paid to and be collected by a Collector of Imposts to be from time to time appointed by the Governor in Council subject to the provisions of the Public Service Act 1890 and shall be dealt with and accounted for in the same manner as other revenue is required by law to be dealt with and accounted for by Collectors of Imposts. And all the power and authority in relation to duties vested by or under Part II. of this Act (n) in either the Registrar of Titles or in the Registrar-General are hereby vested in the Collector of Imposts so appointed.

i.e.y by ss. 58 and 74, ante pp. 43, 57.

116. It shall be lawful for the Governor in Council to remove from office any Collector of Imposts or to cancel or revoke any appointment of any Collector of Imposts subject to the Public Service Act 1890.

117. After the time named in the respective orders of the Governor in Council hereinbefore by sections five (o) and thirty-five (p) of this Act authorized to be made no document or instrument to which the order applies and in respect of which any fee or duty is payable by any law in force at the time of the com­mencement of this Act or any time thereafter shall be used or pleaded or received in evidence except in criminal proceedings without the production of a receipt by a Collector of Imposts (q) for such fee or duty, but such receipt may be impressed upon such document or instrument or otherwise certified by the Collector of Imposts in such manner as may be from time to time directed by regulation of the Governor in Council made under this Act, provided that the provi­sions of sections eleven (r) and sixty-seven (s) of this

STAMPS ACT 1890. 87

Act shall be extended to and applied to the provisions Section 118

Of this Section. “ The StampDuties Amend, Act 1888.”

(o) Ante p. 4.

(p) Ante p. 24.

(g) It is not necessary to prove the signature of the collector to such receipt. Ap)othec dries' Co. v. Fernyhough, 2 C. & P. 438.

(r) Ante p. 7.

(s) Ante p. 48.

118. The Governor in Council may from time to Governor in

time make add to alter amend or repeal regulations (t) makTre^uia- for carrying out all or any of the provisions of this n^Act and for prescribing amongst other things the form of certificates or receipts which shall be given by Col­lectors of Imposts for fees and duties received by them either in separate form or impressed upon the docu­ments to which such fees or duties relate, and also for providing for the accommodation of Collectors of Im­posts either within or in the neighbourhood of build­ings occupied by the various departments or branches of departments in which business is transacted in respect of which fees or duties are payable, and all such other regulations as the Governor in Council may deem expedient in reference to the several matters and things within the intention of this Act and for the better securing of the revenue of the Crown as it may be affected by this Act. And all such regulations shall be published in the Government Gazette, and after such publication shall have the force of law as fully and effectually as though they had been severally con­tained in this Act. .

(£) See Rules of 25th August, 1890, post.

88 STAMPS ACT 1890.

Section 2.

Sections 3 & 4.

Sections 32, 34 and 102.

SCHEDULES.

FIRST SCHEDULE.

Date of Act. Title of Act. Extent of Repeal.

33 Viet. No. 355 ... “ Stamp Statute 1869 ” .. So much as is not already repealed.

43 Viet. No. 645 .. “ The Stamp Duties Act 1879 ” So much as is not already repealed.

52 Viet. No. 1010... “ The Stamp Duties Amend­ment Act 1888 ” ...............

The whole.

53 Viet. No. 1042... “ The Post Office Act 1889 ” Section 13.

SECOND SCHEDULE.

1. “ Companies Act 1890,” Part I.2. “ County Court Act 1890.”3. “Justices Act 1890.”4. “ Insolvency Act 1890.” '5. “ Instruments Act 1890.”6. “ Lunacy Act 1890.”7. “ Marriage Act 1890.”8. “ Mines Act 1890.”9. “ Public Works Act 1890,” Part IV.

10. “Real Property Act 1890.”11. “ Supreme Court Act 1890.”12. “ Transfer of Land Act 1890.”

’THIRD SCHEDULE.

There shall be charged and paid for the use of Her Majesty her heirs and successors upon and for the several instruments hereinafter specified the several stamp duties hereinafter specified:—

I. Bills of Exchange and Promissory Notes— £ s. d.Bill of Exchange payable on demand (cheque,

dsc.) ... 0 0 1 {u)

Bills of Exchange of any other kind what­soever (except a Bank Note), and Promis­

sory Note of any kind whatsoever (except a Bank Note)—drawn or expressed to be pay­able or actually paid or indorsed or in any manner negotiated in Victoria :

Where the amount or value of the money for which the bill or note is drawn does not exceed £25 (v) ... ... . 0 0 6

Exceeds £25 and does not exceed £50 ... 0 10Exceeds £50 and does not exceed £75 ... 0 16Exceeds £75 and does not exceed £100... 0 2 0Exceeds £100, then and for every £50 of

the amount or value and also for any fractional part of £50 of such amount • or value ... ... ... ... 010

[Proviso repealed by s, 9 (a) of the Act of 1892, post]

Exemptions—(1) Draft or order drawn by any banker in Victoria upon any

other banker in Victoria not payable to bearer or to order, and used solely for the purpose of settling or clearing any account between such bankers.

(2) Letter written by a banker in Victoria to any other banker in Victoria directing the payment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.

(3) Letter of credit granted in Victoria authorising drafts to be drawn out of Victoria payable in Victoria.

(4) Cheque drawn by any public officer on any Public, Govern­ment, or Departmental Account. .

(5) Draft or instrument effecting the transmission of money by to or on behalf of Her^Majesty or any Public Department.

(6) Draft, order, or demand for money in any Post-Office or other Savings Bank established in pursuance of any Act.

(7) Cheque drawn by any officer of any charitable institution, or of any registered Building or Friendly Society on the Banking Account of any such Institution or Society.

(8) Any Government or Municipal debenture.(9) See s. 9 (5) of the Act of 1892, post.

(«) See now s. 7 of Act of 1892, post.(■v) Interest, although expressly reserved on the face of the note, makes no

difference ; a promissory note for the payment of £100 at three months after date

STAMPS ACT 1890. 89

9a STAMPS ACT 1890.

with interest from the date (Pruessing v. Ing, 4 B. & A., 204), or even from a day" prior to the date (Wills v. Noott, 4 Tyrw., 726), only requires a stamp applic­able to a note not exceeding £100. But see Insley v. Jones, 4 Ex. D., 16.

II. Receipt or Discharge given for or upon pay- £ s. d.ment of money or amounting to £5 (w) or upwards ... ... * ... ... 0 0 1

(w) Now £2 ; s. 23 of the Act of 1892, post.

Exemptions—(1) Every instrument for effecting the pay­

ment of money or for acknowledging any payment or receipt by to or on behalf of Her Majesty or any public department, or any payment for municipal rates.

(2) Receipt indorsed upon any instrumentduly stamped under this Part of this Act acknowledging the receipt of the con­sideration money therein expressed.

(3) Receipt for money deposited in any bankin current account and not as a fixed deposit for any period.

(4) Receipt for money paid into any charitableinstitution or into any Registered Build­ing or Friendly Society or into any Fire Life Fidelity Guarantee or Marine In­surance or Assurance Company or into any Post Office or other Savings Bank established in pursuance of any Act.

Further exemptions under heading VII. in Schedule to Act of 1892, post.

III. (a)—Conveyance or Transfer on Sale of

any Real Property (a)—For every £50 beyond the sum of £50 and

also for any fractional part of £50 over the first or any other £50 of the amount or value for the consideration for the sale ... ... ... ... 0 5 0

(jr) Whether situate in Victoria or elsewhere ; s. 68, ante p. 50, Stonelake Vr Babb, 5 Burr. 2673 ; Wright v. Commissioners, 11 Ex. 458, 25 L.J. Ex. 49. \ -

Exemptions—(1) Any grant from the Crown of Crown

Lands in Victoria.(2) Every instrument for the conveyance of

any property or any interest therein to Her

STAMPS ACT 1890. 91

Maj esty or to the Board of Land and W orks or to any Public Department or to any person on behalf of any of the same.

(3) Any instrument dedicating a free and perpetual right of way to the use of the public and not containing any provision by which such instrument could other­wise become liable to duty.

(4) Any marriage settlement, any conveyanceof property to or in trust for any regis­tered Friendly Society and any corpora­tion or body of persons associated for religious charitable or educational pur­poses, and any instrument for declaring or defining the trust or for appointing new trustees in respect of the property so conveyed.

III. (b)—Land Transfer—Under the Transfer of Land Act 1890—

(1) In the matter of an application to bringNland under the Act lodged on and after the 1st August 1890 upon every direction for the certificate of title to issue to any person other than the applicant on a sale of the land mentioned or referred to in any such direction ... ... ..

(2) Upon every consent to an applicationlodged on and after the 1st August 1890 whereby the consenting party relin­quishes any estate or interest for valuable consideration .. ... ... >

(3) Upon every application to bring landunder the Act by any person who has purchased such land without having paid the duty in respect of a conveyance or transfer thereof to him unless such con­veyance or transfer thereof to him has been actually executed before the 18th December 1879 ... ... ...

(4) Upon every transfer of land on a sale thereof which transfer has been lodged on and after the 18th December 1879 .... ^

For every £50 beyond the sum of £50, and also for any fractional part of £50 over the first or any other £50 of the amount or value of the consideration for the sale, a stamp duty of 5s. '

n STAMPS ACT 1890,

Sections 34 &102.

Exemptions—The same exemptions as on conveyance or transfer on sale of

any real property.

IV.—Annual Licence—

To be taken out by any com­pany person or firm of persons whether corpor­ate or unincorporate who carry on in Victoria any Fire Fidelity Guarantee or Marine Assurance or Insurance business what- " ever, and whether the head office or principal place of business of such company person or firm of persons is in Victoria or elsewhere.

30s. for every £100 or part of £100 of premiums of any kind whatsoever received or in any manner charged in account by any such company person or firm or by his or their agents during the twelve months preceding the year for which such licence may be taken out. Such premiums shall be the gross premiums and be counted so as to include any commission or discount, but to exclude any portion of such gross premiums actually paid away by way of reinsurance effected in Victoria with any other such company person or firm, and the duty in respect of any one licence shall not in any case be less than £50.

Exemptions—(1) Any private guarantee fidelity insurance scheme promoted

amongst and sustained solely for the benefit of the officers and servants of any one particular public department company firm or person, and not extended either directly or indirectly beyond such officers and servants ; or

(2) Any such scheme promoted amongst and sustained solely for the benefit of the officers and members of any regis­tered friendly society or branch, and not extended either directly or indirectly beyond such officers and members.

FOURTH SCHEDULE.

Form of Annual Licence to be issued to any company person or firm of persons whether corporate or unincorporate who may carry on or desire to carry on in Victoria any fire fidelity guarantee or marine assurance or insurance business.

Name of company person or firm to whom licence granted—Nature of business—

STAMPS ACT 1890. nAmount of premiums of any kind whatsoever received or in any

manner charged in account by such company person or firm during the year ended 31st December 18—.

Period over which licence extends— year ending 31stDecember 18 .

This is to certify that is a company [person or firmof persons] duly licensed under the provisions of Part II. of the Stamp Act 1890 to carry on in Victoria fire [fidelity guarantee or

marine] assurance and insurance business during the above-named period.

Dated at the office of the Collector of Imposts at Melbourne this day of One thousand eight hundred and

A.B.,Collector of Imposts,

Notice. —This licence must be given up and a freslr licence applied for before the 31st January next as provided by Part II. of the Stamp Act 1890.

Duty Stamp.

NOTICE. AND RULES UNDER THE “STAMP STATUTE 1869.”

At the Executive Council Chamber, Melbourne, the twelfth day of Juyie 1876.

Present :

His Excellency the GovernorSir James McCulloch Mr. McPherson Mr. Kerferd

Mr. Pamsay Dr. Madden Mr. McLellan.

Order Whereas by the 4th section of the “ Stamp Statute 1869 ”“— (No. 355) it is provided, that from and after such time or

12 JUNE # # ^ b1876. respective times as the Governor in Council shall from time

' to time by notice published in the Government Gazette appoint, the following fees, or such of them as shall be specified in such notice, or respective notices, shall be collected by stamps, namely :—All fees payable to the Crown or the consolidated revenue of Victoria, or to the several officers of Government in the several courts and offices in respect of matters or things to be done or per­formed under certain enactments specified in the schedule to the said Act; and all fees payable to the Crown or the consolidated revenue of Victoria, or to any officers of the Government under any other enactment which the Governor in Council shall by any such notice in the Government Gazette direct to be collected by stamps : And whereas by the 5th section it is provided that all or any stamps to be used under the said Statute shall be impressed or adhesive

RULES OF 1876. 95

as the Governor in Council shall from time to time direct: And whereas by the 8th section it is provided that the Governor in Council may from time to time frame such v rules as may appear to be necessary for carrying out the said Statute and for regulating the use of stamps there­under, and particularly for prescribing the application thereof to documents from time to time in use or required to be used for the purpose of such stamps and for insuring the proper cancellation of adhesive stamps and keeping accounts of such stamps and for the issuing of stamps in exchange for spoiled stamps : And whereas by an Order in Council, bearing date the fourth day of April a.d. 1871, a

notice was given and rules and regulations were framed under the provisions of the said Statute : Now, therefore, His Excellency the Governor of Victoria, with the advice of the Executive Council thereof, doth by this present Order direct that, on and after the first day of July 1876, the following notice and rules shall be substituted and be in force in lieu of the aforesaid notice, rules and regula­tions :—

1. Notice of time at which fees are to be collected by stamps. —Fees shall be collected by stamps under the said Statute on and after the first day of July One thousand eight hundred and seventy-six.

2. Enactments under which the fees are to be so collected. —Subject to the exceptions hereinafter provided all fees under the enactments specified in the subjoined list shall be collected by stamps :—

An Act to make provision for the better Administra­tion of Justice in the Colony of Victoria, 15th Victoria, No. 10.

The Geelong Gas Company’s Act 1858, No. 57.An Act to incorporate a Company to be called “ The

Castlemaine Gas Company ” and for other pur­poses, No. 71.

Order.

12 June 1876.

96 RULES OF 1876.

Order.

12 June 1876.

An Act for supplying the District of the Ovens with water, No. 101.

An Act to incorporate a Company to be called “ The Bendigo Gas Company ” and for other purposes,. No. 102.

An Act to incorporate a Company to be called ‘‘The Collingwood Fitzroy and District Gas and Coke Company ” and for other purposes, No. 103.

The Beechworth Water Works Act 1860, No. 105.An Act to exempt certain contracts from the law of

partnership, No. 179.The Companies Statute 1864, No. 190.The Banks and Currency Statute 1864, No. 194.The Statute of Evidence 1864, No. 197, and the

amending Act, No. 443.The Instruments and Securities Statute 1864, No. 204,,

and the amending Acts, Nos. 280, 283, and 313.Beal Property Statute 1864, No. 213, and the amend­

ing Acts, Nos. 318, 378, and 433.The Dog Act 1864, No. 229.The Patents Statute 1865, No. 240, and the amending

Act, No. 432.The Registration of Births, Deaths and Marriages-

Statute 1865, No. 246.Friendly Societies Statute 1865, No. 254, and the

amending Act, No. 329.The Aliens Statute 1865, No. 256.The Public Health Statute 1865, No. 264.The Justices of the Peace Statute 1865, No. 267, and

the amending Act, No. 319.The Marriage and Matrimonial Causes Statute 1864,.

No. 268.The Juries Statute 1865, No. 272, and the amending:

Act, No. 445.

RULES OF 1876. 97f.Insolvency Statute 1865, No. 273. Order.Insolvency Statute 1871, No, 379, and the amending 12 June

Act, No. 411. . 1876. _Common Law Procedure Statute 1865, No. 274, and

the amending Act, No. 290.The Electoral Act 1865, No. 279.Mining Statute 1865, No. 291, Part II. Administra­

tion of Justice.Transfer of Land Statute, No. 301, and the Amending

Acts, Nos. 317, 353, and 402.The Australian Alliance Insurance Company’s Act

1867, No. 305.Lunacy Statute, No. 309, and the amending Act, No.

342.The Legislative Council Amendment Act 1868, No.

334.An Act to amend the “ Coroner’s Statute 1865,” No.

338.County Court Statute 1869, No. 345.The Copyright Act 1869, No. 350.The Victoria Racing Club Act 1871, No. 398.The Mining Companies Act 1871, No. 409.The South Melbourne Gas Company’s Act 1872, No.

426. .The Life Assurance Companies Act 1873, No. 474.Industrial and Provident Societies Act 1873, No. 477.The Building Societies Act 1874, No. 493.

3. Exceptions.—All fees under the said enactments not of right payable into the consolidated revenue of the colony of Victoria.

4. Stamps to be adhesive.—Stamps to be used under the Statute shall be adhesive.

5. All fees to be paid in Stamps.—Save as hereinbefore excepted, every fee payable under any of the said enact­ments shall be paid by stamps affixed as hereinafter

H

98 RULES OF 1876.

Order. provided to some paper or document having reference to

12 June that in respect of which the fee is payable.1876.

-----v------ ' 6. Documents to be stamped.—Stamps for fees payable inrespect of the several matters specified in the first column of

the schedule hereto shall be affixed to the corresponding

documents specified in the second column of the schedule

hereto.

7. Affixing- of stamps in other cases.—Stamps for every other fee payable under any of the said enactments shall be affixed to a short written or printed note or prcecipe asking for that in respect of which the fee is payable, and signed by or for the person by whom the fee is payable ; and the heads of the several departments of the public service in which fees under the said enactment are respectively pay­able shall from time to time prescribe the form in which such notes or praecipes are to be taken and preserved.

8. Cancellation of Stamps.—Before anything is done or permitted to be done, in respect of that for which a fee is payable by stamps, the stamps by which the fee is paid shall be cancelled in manner provided by section 12 of the Statute.

9. Record of Cancellation.—The heads of the several de­partments in which fees payable by stamps shall be collected shall cause an exact account or record to be kept of the number and denomination of all stamps cancelled by the officers of their several departments, and of the dates of such cancellation.

10. AUoioance for spoiled Stamps.—Where, through any mistake or inadvertence, any stamp has been used and can­celled unnecessarily by any officer in the public service, the head of the department may certify in writing signed by him that such stamp is fit subject for allowance, and on pro­duction of the certificate and the stamp to which it relates, the Minister administering the Act may issue a stamp or stamps of equivalent value to the applicant.

RULES OF 1876. 99

SCHEDULE. Order.

Column 1

Matter in respect of which Fee is payable.

Document entered, filed, lodged, or sealed.

Writ, summons, order, rule, re­port, warrant, decree or other document issued or sealed.

Recognizance. 'Certificate given.Bill of costs taxed.Case stated.Office copy.Certificate of title under Act No.

.301.

Transfer, mortgage, charge and lease (including extra memor­ials).

Deed or instrument registered under the Act No. 213 (includ­ing fee for extra folios).

Registration, elector’s right.

Column 2.

Document to which the Stamp taken in payment of the Fee is to be affixed.

Document entered, filed, lodged, or sealed.

Writ, summons, order, rule, report, warrant, decree, or document issued or sealed.

Recognizance.Certificate.Bill taxed.Case stated.Office copy.The duplicate certificate {i.e., the part given out to the public.

The transfer, mortgage, chargeand lease kept in the register

book.The deed or instrument. *

Certificate of registration, elec­tor’s right.

And the Honorable Robert Ramsay, Her Majesty’s Postmaster-General for Victoria, shall give the necessary directions herein accordingly.

ROB. WADSWORTH, Clerk of the Executive Council,

12 June 1876.

REGULATIONS FOR THE COLLECTION OF FEES IN THE OFFICES OF THE REGISTRAR- GENERAL AND REGISTRAR OF TITLES UNDER THE “STAMPS ACT 1890.”

At the Executive Council Chamber, Melbourne, the twenty- fifth day of August, 1890.

Present :

His Excellency the Governor.Mr. Gillies. Mr. Deakin. Mr. Wrixon. Mr. Cuthbert. Dr. Pearson.

Mr. Bell.Mr. Davies. Mr. Patterson. Mr. Balfour.

Whereas it is provided by the Stamps Act 1890 that the Governor in Council may from time to time add to, alter, amend, or repeal regulations for carrying out all or any of the provisions of the said Act: Now, therefore, His Excellency the Governor of the Colony of Victoria, acting with the advice of the Executive Council of the said colony, doth hereby make the following regulations (that is to say)

1. Repeal of previous regulations.—These regulations, shall come into operation on the first day of September now next ensuing, on which date all regulations theretofore in force, made under The Stamp Duties Amendment Act 1888 shall cease to be of any force or effect, and from which date the same are hereby repealed.

RULES OF 1890. 101

2. Certain officers to assist Collector of Imposts,—In the collection of moneys the Collector of Imposts will be informed, in the manner hereinafter mentioned, by the officers whose duty it is to receive or issue any papers or documents or to permit searches in respect of which any fees are chargeable, of the amount of such fees.

3. To whom person paying fee is to apply.—Any person about to pay any fee at the offices of the Registrar-General or Registrar of Titles (such person being hereinafter in these regulations termed an “applicant’7) must apply to the officers whose duty it is to receive or issue the papers or documents or to permit the searches on which such fee is payable.

4. Officers to be furnished with boohs of requisition forms. —All such officers as in the last preceding regulation mentioned will be supplied with books of requisition forms, and such forms shall be in the form set out in the First and Second Schedules hereto, and shall be in duplicate and numbered consecutively in arithmetical progression, both the butt and its duplicate being numbered with the same number.

5. Applicant to fill up requisition form.—Every applicant must fill up a form in the butt of the book of the officer to whom he applies, by inserting therein the number, des­cription, and amount of the fees required to be paid, and shall sign his name in such butt.

Officer to stamp requisition form and duplicate, also papers and documents with amount payable.—After an officer has ascertained that the papers or documents upon which such fees are required to be paid are regular and can be received, and what is the amount payable thereon (or in case of a requisition for a search what is the amount payable for such search) he shall stamp the requisition or butt and the dupli­

102 RULES OF 1S90.

cate with the total amount of the fees payable, and such officer shall also stamp each paper or document with the amount of the fees appearing from such requisition or butt and from such duplicate to be payable thereon.

6. Where forms of requisition for searches to he obtained.— Forms of requisition for searches which require to be made in the offices of the Registrar-General or Registrar of Titles shall be obtainable only from an officer specially authorized to issue search requisitions, and from no other officer.

7. As to payment of fees and acknowledgment of receipt.— After the requisition or butt and the duplicate have been stamped by an officer as aforesaid the applicant must take such duplicate with the papers or documents (if any) referred to therein to the Collector of Imposts, and pay to him the amount of the fees stamped thereon by such first-mentioned officer, and the Collector of Imposts shall impress such papers or documents (if any) with his receipt for the amount of the fees payable thereon respectively.

8. Officers receiving or issuing documents or permitting searches to see proper fees have been paid.—All officers who receive or issue papers or documents or permit searches in respect of which any fee is payable shall, before receiving or issuing such papers or documents or permitting such searches, ascertain that the correct amount as stamped on the requisition or butt and duplicate by an officer has been duly paid and a receipt therefor given.

Also to see' receipt has been impressed on documents.— Such officers shall also see that the receipt of the Collector of Imposts for the amount payable upon each such paper or document is impressed thereon in every case in which the fees payable thereon would but for the provisions of the Stamps Act 1890 have been denoted by stamps.

RULES OF 1890. 103

9. As to checking accounts.—The collector’s cash book shall be checked daily against the requisitions in the hands of the officers who issue them in respect of the business of each day, and in carrying out this regulation such officers shall prepare from the butts of their respective requisition books daily statements of the several fees stamped by them under these regulations, and shall forward such statements duly signed by them to the Collector of Imposts imme­diately after the close of each day’s business, and the Col­lector of Imposts shall compare the same with the duplicate requisitions in his possession and verify the entries in his cash book therewith.

10. Officer not to act as agent for others.—No officers of the Departments of the Registrar-General or Registrar of Titles shall transact business with the department as agent for another person.

11. What officers may act jor Collector oj~ Imjjosts.—In his duty of collecting fees and impressing papers and docu­ments the Collector of Imposts will be assisted by such officers as may be specially authorized in that behalf. No other officer or person will be allowed on any pretence to collect moneys payable to the Collector of Imposts under these regulations or to impress papers or documents.

12. The preceding regulations for the collection of fees in the office of the Registrar of Titles shall apply only to such fees as are specified in the Third Schedule hereto ; and all other fees payable in the office of the Registrar of Titles, not included in said schedule, shall continue to be paid by means of adhesive stamps.

104 RULES OF 1890.

First Schedule hereinbefore referred to.

Forms.

Vol.... Requisition. No.... + Vol.... Duplicate. No..

Registrar-GeneraVs Office.

Required to pay the fees charge­able on the documents specified below :—

+o Registrar-General's Office.

The fees chargeable on the docu­ments specified in the requisition amount to the sum stated below:—

No. Particulars.T

Amount. ® Amount._ o

Collector’s receipt.

XoXo+

Signature of applicant.X To® Collector of Imposts, Stamps

Date | | o+ Act 1890.

Vol.... Requisition. No.... + Vol..oX

Duplicate. No....

Registrar-GeneraVs Office.

No. Description. ^njount

Note. — No requisition must contain more than one kind of searchSignature of applicant.................Date | |

Registrar-GeneraVs Office.

Required permission to make the undermentioned searches:—

Fees amounting to the sum below stated are chargeable for per­mission to make the searches required:—

No. Description.Amount

andCollector’sReceipt.

ToCollector of Imposts, Stamps

Act 1890.

RULES OF 1890. 105

Second Schedule hereinbefore referred to.

Forms.

Vol.... Requisition. No....

Registrar of Titles' Office.

Required to pay the fees charge­able on the documents specified

below :—

No. Particulars. Amount.

Signature of applicant,

Date | |

+ Vol__ Duplicate. No....ox _____o4*® Registrar of Titles' Office.

ooJ The fees chargeable on the docu- £ ments specified in the requisition x amount to the sum stated

below:—

Amount. Collector’s receipt.

tTox Collector of Imposts, Stamps ? Act 1890.

Vol.... Requisi tion. No....

Registrar of Titles' Office.

Required permission to make the undermentioned searches:—

Amount of fees.Description.

Note. — No requisition must contain more than one kind of search.Signature of applicant.................Date | |

Vol.... Duplicate. No..

o+oXo

Registrar of Titles' Office.

+oXo+o+Xo+oXoX .o+oXo+oX

Fees amounting to the sum below stated are chargeable for per­mission to make the searches required :—

No. Description.Amount

andCollector’sReceipts

i

ToCollector of Imposts, Stamps

Act 1890.

106 RULES OF 1890.

Third Schedule.

Schedule of fees payable in the Office of Registrar of Titles before referred to.

Description of Fee.On application to bring land under the operation of the

Transfer of Land Act 1890 —When applicant is original grantee and no transaction

affecting land has been registered ... ... ...When title is of any other description, and the value does

not exceed £150 ... ... ... ... ...When the value does not exceed £300 ... ...When the value does not exceed £450 ... ...When the value does not exceed £600 ... ...When the value does not exceed £750 .. ...When the value does not exceed £1,000 ... ...And for every additional £1,000, or fractional part of

£1,000, up to £10,000 ... .. ... ...For every additional £1,000, or fractional part of £1,000,

after £10,000 .. ... ... ... ..,For searching and issuing search certificate ... ...For every order staying registration ... ... ...For taking an acknowledgment by a married woman ...For returning documents of title deposited in support of

application on withdrawal of application or rejection of title ... ... ... ... ... ...

For order for and inspection of any documents permanently retained .. ... ... ...

For copy of or extract from any document deposited in support of an application to bring land under the Act and retained, or from any caveat, at per folio of seventy- two words ... ... ... .. ...

For every certified copy, first folio of seventy-two wordsFor every folio, or part of a folio, after the first ...For every map thereon ... ... ... ...For taking affidavit or statutory declaration ... ...For commission to a perpetual commissioner to take

acknowledgments.. ... ... ... ...For a special commission ... ... ... ...For every summons... ... ... ... ...For examination thereunder ... ... ... ...For statement of grounds under section 209 ... ...For registering a license lien on Crown grant or lease ...

herein-

Amount.

£ s. d.

0 5 0

0 10 01 0 0 1 10 0 2 0 0 2 10 0 3 0 0

0 5 0

0 10 0 0 5 0 0 10 0 0 5 0

0 1 0

0 2 0

0 0 60 5 0 0 0 8 0 2 0 0 1 0

1 0 0 0 10 0 0 2 0 0 10 0 0 50 10 0

RULES OF 1890. 10

Third Schedule—continued.

Searches.Amount.

£ s. d.For every first title ... ... ... ... ... 0 2 0For every ten or fraction of ten titles after the first ... 0 1 0For every general search ... ... ... ... 050For every search for insolvencies ... ... ... 0 20For searching Record Book of deeds produced (per hour) 0 10Successory Trusts Act, every search ... ... ... 010

Trusts Act 1890, Part III.

On application to register a trust or to register an instru­ment or document under the 103rd section ... ... 10 0

On the application to the Commissioner for any orderdispensing with any authority or consent ... ... 050

On the application to register the death or cessation from office of a trustee or any memorandum under the 118th section ... ... ... ... ... ... 0 5 0

On the application to register the appointment of a new trustee ... ... ... ... ... ... 0 5 0

For the signature of the registrar to any certificate, copy,extract, or memorandum ... ... ... 0 2 6

For any copy or extract of a document or from anyregister or book, at per folio of seventy-two words ... 0 0 6

On application to be registered as head or representativeof a denomination ... ... ... ... 10 0

On the withdrawal of an application to be registered ashead or representative of a denomination ... .» 0 2 6

On the application by any person for the cancellation of the registry as head or representative of a denomina­tion, whether for the whole or any part of Victoria ... 0 5 0

For returning, under 104tli section, each documentdeposited ... ... ... ... ... 026

For order for and inspection of documents permanentlyretained ... ... ... ... ... 026And the Honorable Henry John Wrixon, Her Majesty’s Attorney-

General for Victoria, shall give the necessary directions herein accordingly.

G. WILSON BROWN, Clerk of the Executive Council.

STAMPS ACT 1892.

Short title and commence­ment of Act.

Construction.

No. 1140.

Verbalamendment of section 5 of No. 1140.

No. 1274.

An Act to amend the Stamps Act 1890.

[5th December, 1892.]

Be it enacted by the Queen’s Most Excellent Majesty by and with the advice and consent of the Legislative Council and the Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say):—

1. This Act may be cited as the Stamps Act 1892, and shall come into operation on the twelfth day of December One thousand eight hundred and ninety- two.

2. This Act shall be read and construed as one with Part II. and Part III. of the Stamps Act 1890, and this Act and the said Parts may be cited together as the Stamps Acts.

3. In section five of the Stamps Act 1890 the word “ Liability ” shall be substituted for the word “ Liabilities”

STAMPS ACT 1892. 109

4. On and after the commencement of this Act and Sections 4,5,

subject to the exemptions contained in the Schedule-------------to this Act there shall be charged for the use (a) of ^mp duties.

Her Majesty her heirs and successors upon and for theseveral instruments specified in the said Schedule the k ' several stamp duties therein specified.

(a) See note (o) to s. 32 of the Act of 1890, ante p. 23.

5. (1) All stamp duties which may from time to time All duties to. bepaidaccord-

be chargeable by law upon any instruments are to be ins: to Stamps

paid and denoted according to the provisions of the ’ Stamps Acts and the general and special regulations therein contained.

(2) The Schedule to this Act and everything therein Schedule to be. , . , , .. _ n . read as part ofcontained is to be read and construed as part ot this Act.

Act.

Special Regulations.

Bill of Exchange and Promissory Note. (a)

6. (1) Notwithstanding anything to the contrary (b) Duty on billsRiItcI notescontained in the Stamps Act 1890 the ad valorem duty executed after

upon bills of exchange and promissory notes drawn or i893[atoUbeyde- made in Victoria on or after the first day of January p°essedby im" in the year One thousand eight hundred and ninety- stami)S* three' shall except as otherwise provided in this amending Act be denoted by an impressed stamp.

(2) If within fourteen days after the execution of Comptroller any such bill or note it is shown to the satisfaction of witbin'four- the Comptroller of Stamps by statutory declaration or after execution otherwise that the failure to use an impressed stamp case?8,111 at the time of such execution did not occur by reason of any wilful neglect or of any attempt to evade or avoid the payment of the duty chargeable thereon, the Comptroller may impress such bill or note with a

110 STAMPS ACT 1892.

Section 7

Certain bills of exchange t< be stamped ai promissory notes.

stamp denoting the amount of duty chargeable thereon, and such bill or note shall thereupon be as good useful or available in law oi: equity as though it had been duly stamped at the time when it was first executed.

(3) In sub-section (1) of section sixty-seven of the Stamps Act 1890 the words “ except a bill of exchange or promissory note” are hereby inserted after the words “ execution thereof.”

(a) This does not apply to foreign bills or notes, which by s. 84 (1) of the Act of 1890, must be stamped with adhesive stamps, nor to bills of exchange payable on demand, not intended to be held over for 21 days (s 7 (1) infra), nor of course to any bill or note drawn or made before the 1st of January, 1893.

(b) i.e., s. 76 (1) of the Act of 1890, ante p. 58.

7. (1) When a bill of exchange purporting (c) to be payable on demand is given and received under any agreement express or implied that payment thereof is not to be required or made within twenty-one days/ from the execution thereof or is given or renewed for the purpose of evading or avoiding payment of stamp duty, such bill of exchange and every renewal thereof shall be chargeable with the same stamp duty as a promissory note for the sum of money therein ex­pressed.

(2) If any person accepts issues indorses transfers negotiates presents for payment or pays any bill of exchange or renewal as aforesaid not duly stamped as* a promissory note, he shall be liable to a penalty (cl) of treble the amount of duty which is payable on such bill or renewal under the Stamps Acts, and the person who takes or receives from any other person any such bill or renewal either in payment, or as a security, or by purchase or otherwise, shall not be entitled to re­cover thereon in any court or to make the same available or cognizable for any purpose whatever.

STAMPS ACT 1892. Ill

(3) The penalties and disabilities contained in the Section 7next preceding snb-section shall not affect any bond Saving of

/♦ 7 i ii p i p 11*11 i • p *i holderjide holder tor value ot any such bill or renewal it such for value.holder gives to the court judge or justice before whom any proceedings (e) are taken against any person in respect of such bill or before whom the same is ques­tioned satisfactory proof that he took or received the same in bond fide ignorance of the fact that such bill or renewal was not duly stamped and also that he was not guilty of any wilful neglect or want of care in taking or receiving the same.

Thereupon the court judge or justice may direct such holder to stamp the said bill or renewal with adhesive stamps of the amount of the ad valorem . duty chargeable thereon in the first instance and to cancel (f) such stamps; and such bill or renewal shall then so far as relates to such holder be deemed to be. duly stamped.

(4) This section shall not apply to any bill of Section not tox apply to bills

exchange payable on demand actually drawn or made drawn before0 A commence-

before the commencement of this Act. ment of Act.

(c) A bill is payable on demand, in which no time for payment is expressed, Whitlock v. Underwood, 2 B. & C. 157 ; Down v. Hailing,4 B. & C. at p. 333 ; Aldous v. Cornwell, L.R., 3 Q.B., 573; 37 L.J.,Q.B., 201, see also Instruments Act 1890, s. 11, sub-s. 1 (b), but nothing in part I. of that Act is to affect the provisions of Parts II. and III. of the Stamps Act, 1890, or any law or enactment for the time being in force relating to the revenue ; ib. s. 105, sub.-s. 3 (a).

(cZ) As to recovery of penalties, see s. 57 of the Act of 1890, ante, p. 42. Justices Act, 1890, s. 113. It is presumed that a person paying such a bill in due course and in ignorance of the facts would not be liable, although the language of sub-s. 3 protects only bond Jide holders for value against the penalties and disabilities of sub-s.2. A person executing a bill of exchange contrary to the provisions of this section wTould also expose himself to the penalties mentioned

112 STAMPS ACT 1892.

Section 8

Cancel.

Power to admit as evi­dence bill of exchange or promissory- note notwith­standing irre­gularity in mode of can­celling stamps. Whitty v. Dunning 6 V.L.R. (l) 324. Goldberg v. Devlin, 12 V.L.R. 795. Bagley v. Elli­son, 16 V.L.R. 268.A.M. & F. Co. v. Guthridge, 17VX.R.624. Bank S. Aus­tralia v. City and County P. Bank, 13 A.L.T. 175.

in s. 62 of the Act of 1890 ante p. 45. for not fully and truly setting forth all the facts and circumstances affecting the liability of the instrument to ad valorem duty.

(e) Quaere, whether these words would apply to an application under Order XIV. Rule 1.

(/) As to mode of cancellation, -see s. 77 of the Act of 1890, ante,p. 60.

8. (1) If* at the trial (g) before any court judge or justice of an action on a bill of exchange or promissory note it appears that there is affixed thereto a proper adhesive stamp or stamps of sufficient amount effec­tually obliterated and purporting and appearing to be cancelled, the bond jicle holder thereof for value shall not be deprived of his right to recover thereon by reason only of any irregularity or apparent irregu­larity in the cancellation of the said stamp or stamps if in the opinion of the court judge or justice the holder thereof at the time when the said bill or note came into his hands was in bond jide ignorance of such irregularity or apparent irregularity and there has not been any intent or attempt by him to avoid or evade payment of stamp duty.

Thereupon the court judge or justice may direct such holder to stamp the said bill or note, at the trial, with adhesive stamps of the amount of the ad valorem duty chargeable thereon in the first instance and to cancel such stamps ; and such bill or note shall then so far as relates to such holder be deemed to be duly stamped.

(2) This section shall not relieve any person from any penalty he may have incurred in relation to such bill or note.

{g) The language would seem to exclude the case of an applica­tion under Order XIV., Rule 1.

STAMPS ACT 1892. 113

The extent of the protection to a bond Jicle holder afforded by Sections 9,10 s. 87 (4) of the Act of 1890, was pointed out by Hood, J., in Australian M. and F. Co, v. Guthridge, ante, p. 70. The present section extends that protection to cases, in which the irregularity in the mode of cancellation is apparent, but cannot apply to inland notes made after 1892, nor to such inland bills drawn after that date as require an ad valorem stamp; s. 6 (1), ante, p. 109.

9. In the Third Schedule to the “ Stamps Act 1890” Amendmentunder the heading “I. Bills of Exchange and Promissory Schedule Act

„ No. 1140.Notes —(a) The following words are hereby repealed,

namely:—“Provided that the maximum duty chargeable on any bill of exchange or promissory note, whatever be its amount or value, shall be Ten pounds;” and

(b) To the exemptions under such heading thereshall be added the following additional exemption, namely:—“(9) An order signed by a member of the teaching staff of a State school authorising a head teacher to receive payment of such members salary or allowances.”

Bill of Lading (j).10. (1) A bill of lading includes any instrument Bills of lading

. \ J . _ not to begiven in lieu thereof and is not to be stamped after stamped afterthe execution thereof. execution.

(2) Every person who makes executes or transfers Penalty.any bill pf lading not being duly stamped shall beliable to a penalty (7c) not exceeding Fifty pounds (£).

. " (j) A Bill of Lading is the written evidence of a contract for the carriage and delivery of goods sent by sea for a certain freight.Per Curiam, LicTcbarrow v. Mason, 1 H. Bl., at p. 360 ; 1 Sm. L.C.(9th Ed.) at p. 759.

By the Schedule each copy has to be stamped and the word ‘ copy as there used must, it is submitted, be construed as limited

I

114 STAMPS ACT 1892.

Section 11

Definitions of .and provisions .as to contract note.See 54 & 55 Viet. c. 39 s.

.52.

to the different parts of Bills, i. e. to such copies as are evidence per se {Braythwayte v. Hitchcock, 10 M. & W., 494 ; 12 L.J. (Ex.) 38 ; Colling v. Tretveek, 6 B. & C. at p. 398), which therefore cannot be looked at if unstamped, nor can secondary evidence be given of one until all the others are accounted for, per Curiam, Alivon v. Furnival, 1 C.M. & R., at p. 292. But where upon non-production of a Bill of Lading after notice to produce—satisfactory explanation of the absence of the other parts having been given—the opposite party calls a witness who proves a copy compared by him with the original bill, such copy may be read without being stamped ; for it is only used, in point of law, to refresh the witness’s! memory as to the contents of the bill. Braythwayte v. Hitchcock, uhi supra.

{k) As to recovery of penalties see s. 57 of the Act of 1890, ante, p. 42 ; Justices Act 1890, s. 113.

(1) If the master of a ship execute a bill of lading in triplicate, and each part contains a clause to the following effect, “ In witness whereof the master of the said ship hath affirmed to three bills of lading all of this tenor and date, the one of which bills being accom­plished, the others to stand void,” each part is an original, Glyn Mills Co. v. E. & W. India Dock Co. 7 App. Cas. 519, and per Lord Blackburn, at pp. 604-615, and the master executing his own or either of the other two parts unstamped, renders himself liable to this penalty.

Contract Note.

11. (1) For the purposes of the Stamps Acts the expression “ contract note ” means the note sent by a broker or agent to his principal advising him of the sale of any marketable security (m) other than shares in a mining company.

(2) Where a note advises the sale of more than one description (n) of marketable security, the note shall be deemed to be as many contract notes as there are descriptions of security sold.

(3) If the duty on a contract note is denoted by anadhesive stamp such stamp shall be cancelled (o) by the person by whom the note is executed. \ ;

STAMPS ACT 1892. 115

(m) By s. 31 of the Act of 1890, ante p. 22, a “marketable security” Sections 12,means and includes any debentures, funds, stock, shares or bonds of ^any Government or of any municipal or other corporation, company —or society. By s. 2 of this Act, ante, p. 108, Parts IT. and III. of the Act of 1890 are to be read and construed as one with this Act.

(n) Cf. ss. 59 (2), and 60 (1), of the Act of 1890, ante p. 44.

(o) As to mode of cancellation, see s. 77 of the Act of 1890, ante,p. 60.

12. (1) Any person who effects any sale of any mar- Penalty forx ° x u J not making aketable security other than shares in a mining company stamped note,

as a broker or agent shall forthwith make execute and duly stamp (p) a contract note and transmit the same to his principal and in default of so doing shall be liable to a penalty (q) not exceeding Twenty pounds.

(2) No broker agent or other person shall have any claim to any charge for brokerage commission or agency with reference to the sale of any such market­able security unless he duly makes and executes stamps and transmits to his principal a contract note therefor.

(3) The duty upon a contract note may be added to the charge for brokerage commission or agency.

{p) As to the meaning of “duly stamp,” see s. 77 (1), of the Act of 1890, ante p. 60.

(q) As to recovery of penalties, see s. 57 of the Act of 1890, ante, p. 42, and note thereto ; “ Justices Act 1890,” ss. 58 and 113.

Conveyance or Transfer on Sale of any Real Property and as to Land Transfer.

13. (1) Notwithstanding anything in the Stamps Property con-Act 1890, where any real property is conveyed or satisfaction oftransferred to any person in consideration either abkfwithdutywholly or in part of any debt due to such person such anoe oTsaie.debt shall be deemed the whole or part (as the case Exp. Miller

. 1 and Gray, 13may be) or the consideration tor the property con- A.L.T., iso.

116 STAMPS ACT 1892.

Sections 14, 15

Reconveyance or retransfer not exempt from duty.

Cancellation of stamp.

Penalty for use of un­stamped or untrue war­rant order &c.

veyed or transferred, and such conveyance or transfer shall be chargeable with the same ad valorem duty as a conveyance or transfer on sale of any real property for the same consideration.

(2) The fact of the cancellation of any contract for the sale of real property which has been conveyed or transferred to the purchaser and the reconveyance or retransfer of such property to the vendor under such contract shall not operate to exempt such reconvey­ance or retransfer from payment of stamp duty as on a conveyance or transfer on sale of any real property.

This section was enacted to meet the decision of Hood J., on ss. 93 and 97 of the Act of 1890, in Ex parte Miller v. Gray, 18 V.L.R., 31 ; 13 A.L.T., 159. See notes to those sections, ante, pp. 74, 77.

Customs Entry Warrant, Lockers Order, or Certificate Receipt or Acknowledgment.

14. If the duty upon any customs entry warrant,, locker’s order, or certificate receipt or acknowledgment issued by or on behalf of the proprietor or occupier of any warehouse or store for any goods stored therein is denoted by an adhesive stamp, such stamp shall be cancelled (r) by the person by whom the instrument is made executed (s) or issued.

(r) As to mode of cancellation, see s. 77 of the Act of 1890, ante,.p. 60.

(s) As to stamping after execution see s. 66 (1) of the Act of 1890,. ante, p. 47.

15. (1) If any person—(a) Makes signs executes or transfers any customs

entry warrant, locker’s order, or certificate receipt or acknowledgement issued by or on behalf of the proprietor or occupier of

STAMPS ACT 1892. 117

any warehouse or store for any goods stored Section 16

therein not being duly stamped (t) or *(b) Knowingly either himself or by his servant or

any other person delivers or procures or authorizes the delivery of any goods mentioned in any customs entry warrant, locker’s order, or certificate receipt or acknowledgment issued by or on behalf of the proprietor or occupier of any ware­house or store for any goods stored therein which is not duly stamped or which con­tains to his knowledge any false statement with reference either to the nature of the transaction or the value of the goods there­in mentioned—

he shall be liable to a penalty (v) not exceeding Twenty pounds.

(2) A customs entry warrant, locker’s order, or certificate receipt or acknowledgement as aforesaid is not by reason of the same being unstamped to be deemed invalid in the hands of the person having the custody of or delivering out the goods therein men­tioned unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto.

{t) As to the meaning of “ duly stamped,” see s. 77 (1) of the Act of 1890, ante p. 60.

(v) As to recovery of penalties see s. 57 of the Act of 1890, ante p.42, and note thereto ; Justices Act 1890, ss. 58 and 113.

16. The duty upon a customs entry warrant or By whom duty . . on warrant or

locker s order is to be paid by the person to whom the order to besame is given, and any person from whom the same is ^ &’55 yict>required may refuse to give the same unless or until c* 39 s* 71*the amount of the duty is paid to him.

118 STAMPS ACT 1892.

Sections 17, Exchange and Partition or Division of Real Property*

As toexchange &c., &c*See 54 & 55 Viet. c. 39 s. 73.

17. Where upon the exchange of any real property for any other real property or upon the partition or division of any real property any consideration is paid or given or agreed to be paid or given for equality, the principal or only instrument whereby the exchange or partition or division is effected is to be charged with the same ad valorem duty as a conveyance on sale for such consideration and with that duty only ; and where in any such case there are several instruments for completing the title of either party the principal instrument is to be ascertained and the other instru­ments are to be charged with duty in the manner pro­vided (w) in the case of several instruments of con­veyance.

(w) See ss. 69 and 100 of the Act of 1890, ante pp. 53, 79.

Before this Act an exchange or partition did not require a stamp as a conveyance on sale; Denn cl. Manifold v. Diamond, 4 B. & C.,. 243; Henniker v. Henniker, 1 E. & B. 54, 22 L. J. Q.B. 94.

Lease (x) or Agreement for a Lease.

Meaning of 18. For the purposes of the Stamps Acts—“lease” and .“tenements.” “Lease” includes any agreement (2/) for a lease

but does not include any clause in a deed or mortgage providing for attornment by a mortgagor, and

“ Tenements ” includes any office room or apart­ment in any tenement.

{x) See Sched. sub nom. “Lease” and note thereto, post, and s. 94 of the Act of 1890, ante p. 74.

Though an oral lease for a term not exceeding three years may be good, yet if it be reduced into writing it must be stamped ; Prosser v. Phillips, Bull. N.P. 269.

STAMPS ACT 1892. 119

{y) An addition to an agreement, merely expressing what that Section 19 agreement really intended, is not a new agreement requiring a stamp ; : -Doe d. Waters v. Houghton, 1 M. & R. 208, but, if the variation makes a new agreement, of course a fresh stamp is necessary; Reed v. Deere, 7 B. & C., 261. Where the parties interested have met to execute a document, as soon as the grantor executes it, the document is in fieri, and if he, at the instance of the grantee, make an alteration, and then re-execute, a fresh stamp is not necessary ; Jones v. Jones,1 Cr.& M. 721, 2 L.J. (N.S.), Ex. 1 ; Spicer v. Burgess, 1C. M. &R. 129, ; 3 L.J. (N.S.) Ex. 285. '

19. (1) An agreement (z) for a lease of any lands or Lease made intenements for any definite or any indefinite term is to ^ith°agree-be charged with the same duty as if it were an actual b^charged!0

lease made for the term and consideration mentioned ^ 54 & 55 # Yict. c. 39 s.in the agreement. 75.

(2) A lease made subsequently to, and in conformity with and for the purpose of carrying into effect such an agreement duly stamped is not to be charged with duty, (a)

{z) A written proposal verbally accepted does not require a stamp,Drant v. Brown, 3 B. & C. 665, and^e^ Holroyd, J., “ If it had been accepted by writing it must have been stamped but being accepted by parol the agreement was in law a parol agreement,” ib. 668, and see Vollans v. Fletcher, 1 Exch. 20 ; Hudspeth v. Yarnold, 9 C.B.625; 19 L.J., C.P., 321 (referred to in Smith v. Neale, 2 C.B. (N.S.) at pp. 78-79 and in Garlill v. Carbolic Smoke Ball Co., (1892) 2 Q.B. at p. 490). An oral agreement reduced to writing in the form of a proposal and orally accepted does not require a stamp as an agree­ment, Laing v. Smith, 3 F. & F. 97, and see ibid, note (a) pp. 98 &99. But a written acceptance of a previous proposal does require a stamp, Chanter v. Dickinson, 5 M. & G. 253 ; see also Hegarty v.Milne, 14 C.B., 627 ; Atherstone v. Bostock, 2 M. & G. 511, and where an oral agreement was made between A. and B. that the former should let and the latter take certain premises upon the terms and conditions contained in a lease of the same premises granted by A. to C., it was held in an action by A. against B. for rent and non-repairs that the lease could not be read in evidence unless stamped as a lease, Turner v. Power, 7 B. & C. 625 ; 1 Moo.& M. 131. An agreement, stamped with a sufficient lease stamp,

120 STAMPS ACT 1892.

Section 20

Leases how to be charged in respect of pro­duce, & c.See 54 & 55 Yict. c. 39 s. 76.

referred to an annexed lease, which was unstamped ; held that the latter was incorporated in the former and admissible without any stamp, Pearce v. Cheslyn, 4 A. & E. 225 ; 5 L.J. (N.S.) K.B. 113 ; see also Strutt v. Robinson, 3 B. & Ad. 395.

The draft of an agreement for a lease, approved by the solicitors on both sides but never signed, was held inadmissible as evidence of an express contract without a stamp, Chadwick v. Clarke, 1 C.B. 700.

A written paper delivered by the auctioneer to the bidder to show lands were let by auction containing a description of the land, the term and the rent payable, but not signed by the auctioneer nor the bidder, was held not nceessary to be stamped as an agreement, and not to exclude parol evidence, Ramsbottom v. Tunbridge, 2 M. & S. 434, but in Ramsbottom v. Mortley, ib. 445, • where the paper was signed by the auctioneer, it w^as held necessary to be stamped.

(a) By s. 69 of the Act of 1890, ante, p. 53, the fact that the duty required has been paid on the agreement may be denoted on the lease by the comptroller as therein provided.

20. (1) Where the consideration or any part, of the consideration for which a lease is granted or agreed to be granted consists of any produce or other goods the value of the produce or goods is to be deemed a con­sideration in respect of which the lease is chargeable with ad valorem duty.

(2) Where it is stipulated that the value of the pro­duce or goods is to amount at least to or is not to exceed a given sum, or where the lessee is specially charged with or has the option of paying after any permanent rate of conversion, the value of the produce or goods is, for the purpose of assessing the ad valorem duty, to be estimated at the given sum or according to the permanent rate.

(3) A lease made either wholly or partially for any such consideration, if it contains a statement of the value thereof, and is stamped in accordance with the statement is, so far as regards the subject-matter of

STAMPS ACT 1892. 121

the statement, to be deemed duly stamped, unless or until it is otherwise shown that the statement is incor­rect, and that the lease is in fact not duly stamped.

21. (1) A lease is not to be charged with any duty in respect of any penal rent, or increased rate in the nature of a penal rent thereby reserved or agreed to be reserved or made payable or by reason of being made in consideration of the surrender or abandonment of any existing lease of or relating to the same subject- matter.

(2) A lease made for any consideration in respect whereof it is chargeable with ad valorem duty and in further consideration either of a covenant by the lessee to make or of his having previously made any substantial improvement of or addition to the pro­perty demised to him or of any covenant (b) relating to the matter of the lease is not to be charged with any duty in respect of such further consideration, (c)

(3) An instrument whereby the rent reserved by any other instrument chargeable with duty and duly stamped as a lease is increased is not to be charged with duty otherwise than as a lease in consideration of the additional rent thereby made payable.

(4) Every person who grants or accepts any lease which is not at or before the execution thereof duly stamped (d) shall be liable to a penalty (e) not exceed­ing Ten pounds.

(5) Where several instruments are executed for the purpose of effecting a lease of the same property one only (J) of such instruments is to be charged with the ad valorem duty.

(6) As to what is such a covenant, see the notes to Spencer’s case, 1 Sm. L.C. 9th Ed., at p. 79.

Section 21

Directions as to certain cases.See 54 & 55 Viet. c. 39 s. 77.

Directions as to duty in cer­tain cases.

Penalty.

122 STAMPS ACT 1892.

Sections 22,23

Sections 89 and 92 of Principal Act amended.

Consequential amendments in Third Schedule to Principal Act.

(c) A lease, granted in consideration of an annual rent and a, covenant to complete buildings, was held to require a deed stamp on the covenant, as well as an ad valorem stamp on the rent, under 17 & 18 Viet. c. 83, s. 16; Bolton v. Commissioners, L.R. 5 Ex. 82 ; 39 L.J. Ex. 51. An act of indemnity, 33 & 34 Viet. c. 44, was accordingly passed, which was similar to the present sub-section, the.words “usual covenant” being there used instead of “ covenant relating to the matter of the lease.” The preamble of that Act, which was retrospective, carefully recited the effect of the judgment of the Court of Exchequer. It does not appear how this sub­section is necessary in Victoria as there is no duty imposed on covenants.

(c£) See ss. 76 and 77 of the Act of 1890, ante pp. 58-60.

(e) As to recovery of penalties, see s. 57 of the Act of 1890, ante p. 42 ; Justices Act 1890, ss. 58 and 113.

(/) Where an agreement for a lease is to be gathered from a correspondence, the letter which concludes the contract in law, is the proper one to be stamped. And see s. 69 of the Act of 1890, ante p. 53.

Receipt or Discharge.

22. In section eighty-nine and in snb-section (3) of section ninety-two of the “Stamps Act 1890” the words “ Five pounds ” wherever they occur are hereby repealed, and the words “ Two pounds ” shall be sub­stituted in lieu thereof.

23. In the Third Schedule to the <c Stamps Act 1890” under the heading “II. Receipt or Discharge” for the amount “ £5 ” there shall be substituted the amount “£2”; and to the exemptions under such heading there shall be added the exemption (2) under heading VII. in the Schedule to this Act.

As to receipts generally, see ss. 89-92 of Act of 1890, ante pp. 71-73*

The 23rd section effects by amendment what is substantively enacted by s. 4 and the schedule, heading vii. ; to exemption (2) should he added exemptions (3), (4) and (5.)

STAMPS ACT 1892. 123

Settlement (g) or Gift, Deed of

24. The Stamp duties on deeds of settlement and deeds of gift respectively shall be paid within one month after the execution of the deed by the settlor or donor, and shall be in addition to the duties (if any) that may be payable under any Act (h) imposing duties upon the estates of deceased persons.

. 25. Where any money which may become due and payable upon any security (not being a marketable security) is settled (j) or given or agreed to be settled or given the instrument whereby such settlement or gift is made or agreed to be made is to be charged with ad valorem duty in respect of such money, and in the case of a marketable security is to be charged with the ad valorem duty on the value of such security.

(g) As to meaning of this term see Sched. VIII. post.

(h) See “ Administration and Probate Act 1890 ” s. 112 andSched. VII. , ; ' :■ • ’ * ~ ■ •

(j J As to the meaning of “settled” see post Sched. VIII. sub nom. Settlement.

26. (1) If any deed of settlement or gift is presented for assessment more than one month after such execu­tion thereof there shall be payable thereon a penalty (in addition to the duty) at the rate of Ten pounds per centum on the amount of the duty payable under this Act.

(2) If such deed is presented more than three months after such execution there shall be payable thereon a penalty (in addition to the duty) at the rate of Fifty pounds per centum on the amount of duty so payable.

(3) In no case shall the last-mentioned penalty be less than Five pounds in addition to any other penalty.

Sections 24,25, 26

Duties to be paid within one month after execution of deed.Compare N. Z. Act 54 & 55 - Viet. No. 30 / s. 9. 1

As to settle­ment or gift of security.Compare N.Z. Act 46 Viet. No. 16 s. 126.

Penalty on default.See N.Z. Act 54 & 55 Viet. No. 30 s. 9.

124 STAMPS ACT 1892.

Sections 27, (4) Where a penalty is payable, on any deed pur-28 9 m

------------- suant to this section there shall also by way of further1140 sa66.N° penalty on such deed be payable thereon interest on

the unpaid duty at the rate of Eight pounds per centum per annum from the day upon which the deed was first executed up to the time when such interest is equal in amount to the unpaid duty.

(5) The payment of any penalty or penalties is to be denoted by a particular stamp.

Where several 27. (1) Where several instruments are executed forinstruments 4 . tone only to be effecting the settlement or gift of the same propertycharged with 6 , . , , , , .,£ , /ad valorem one only oi such instruments is to be charged with thesS.Z. Act ad m?0rem

46 Viet. No.16 s. 127. (2) Where a settlement or gift is made in pursuance

of any previous agreement, or articles upon which theduty payable on a deed of settlement or gift has been paid in respect of the same property, such settlementor gift is not to be charged with any ad valorem duty.

By s. 69 of the Act of 1890, ante p. 53, the fact that duty has been paid on the “previousagreement ” may be denoted on the settlement by the Comptroller as therein provided.

Instruments m favour of objects of power of ap­pointment in certain cases not liable to duty.See ib. s. 128.

28. Where any person is specially named or described as the object of a power of appointment in a settle­ment or gift on which ad valorem duty has been paid, or in a will in respect of property on which duty under any Act imposing duties on the estates of deceased persons has been paid, an instrument of appointment(/c) in favour of such person in respect of such propertyis not liable to duty.

(&) As to denoting on the instrument of appointment the fact that duty has been paid on the settlement, gift or will, see s. 69 of the Act of 1890, ante, p. 53.

STAMPS ACT 1892. 125

29. (1) When the property comprised in any deed Sections 29,

of settlement or gift is subject to any mortgage debt-------------or certain charge, annual or otherwise, created prior or dfa^tolbe to the execution of the deed of settlement or gift, such fusing ^duty deed shall be liable to the duty" payable on the amount pr0™erty?f or value of such property after a deduction has been See N.Z. Act made of the amount of such mortgage debtor charge, 10 s. 129. °*

(2) No such deduction shall be made unless the deed of settlement or gift is expressly made subject to such mortgage debt or charge, and the amount or nature thereof is stated in such deed of settlement or gift or in a schedule thereto. ^

y' stcp.vjk

'Vox,.

(3) And where such charge consists of money pay­able periodically for a definite period or periodically in perpetuity or for an indefinite period or periodically during any life or lives the amount of such charge in respect of which such deduction shall be made shall be calculated in the same manner as provided by section ninety-six (J) of the Stamps Act 1890 in the case of the consideration on conveyances on sale payable periodically. .

{1) Ante p. 75.

. 30. (1) For the purpose of assessing the duty hereby ^®s^ent of made payable the trustee or some person acquiring an Collector of estate or interest in property under the deed of settle­ment or gift shall produce such deed to the Collector of Imposts together with a statement setting forth particulars of the property comprised therein and the estimated value thereof, and such statement shall be verified by a statutory declaration ; and if he think fit the Collector of Imposts may require such trustee or ' iperson to pay for a valuation to be made by some person nominated by the Collector of Imposts.

126 STAMPS ACT 1892.

Section 31

Power to summon and examine witnesses.

(2) The Collector of Imposts may summon any person whatever to give evidence or testimony respect­ing any matter or thing respecting which the Collector of Imposts may desire information in order to enable him to so assess the duty payable.

(3) The Collector of Imposts may examine every person so summoned on oath, and such person may be required by such summons to bring before such Collector of Imposts any books papers deeds documents or writings in his possession or control material to the subject-matter of inquiry.

(4) The person so summoned shall attend and produce such books papers deeds documents or writ­ings before the Collector of Imposts.

Penalty for' (5) If any person being duly summoned shall refuse attend &c° or neglect to appear before the Collector of Imposts at

the time and place appointed for the purpose, or shall appear but refuse to be sworn or to answer any lawful question, or if any person having the custody control or possession of any such books papers deeds docu­ments or writings shall, upon being summoned as aforesaid, fail or neglect to produce the same at the time and place named in such summons, such person shall be liable to a penalty not exceeding Twenty pounds to be recovered by the Collector of Imposts in a summary way before a court of petty sessions.

Annual Licence under “ Stamps Act 1890.” Marine Assurance or Insurance.

Stamp duty 31. (1) Every company person or firm of personspayable by _ ' , . , , . . ,persons acting whether corporate or unincorporate who or whichas agents for . , . . .or insuring assures or insures, or enters into any agreement or open pobdes1 undertaking to assure or insure, or in any way acts ason marine risks. agent for the assurance or insurance with, or effects an

STAMPS ACT 1892. 127

assurance or insurance with, or makes a declaration Section 31

under any open or valued policy issued by any com- See N.Z. Act pany person or firm of persons outside Victoria whether 7. 0 °* S* carrying on business within Victoria or not, for the assurance or insurance of any hulls freights goods or

- merchandise against marine risk or loss shall take out an annual licence, the dnty upon which shall be assessed at Five hundred pounds unless such company person or firm proves to the satisfaction of the Collector of Imposts that the duty payable by such company person or firm pursuant to the Stamps Acts does not amount to such sum. In this section “ declara­tion 55 includes any letter of advice or other document advising or relating to any marine assurance or insu­rance or risk; and the Collector of Imposts may whether any application for a licence is or is not made to him by any particular company person or firm of persons exercise in any case whatever when he thinks fit all or any of the powers conferred upon him by section one hundred and nine (m) of the Stamps Act 1890.

(2) The provisions of section one hundred and thirteen (n) of the Stamps Act 1890 shall apply to every company person or firm of persons who or which is guilty of a contravention of this section, and to every contract of marine assurance or insurance effected by any company person or firm not being duly licensed pursuant to this section.

(3) This section shall not apply to any company person or firm of persons licensed under the Stamps Act 1890 to carry on in Victoria marine assurance or insurance business.

(m) Ante, p. 83.

(?i) Ante, p. 85. , . .

128 STAMPS ACT 1892.

Sections 32,33

■As to pre­miums for marine in­surance re­ceived beyond the limits of Victoria on risks one of the termini of which is in Victoria.See No. 1140 s. 104.

Extension of time for pay­ment of duty on licence.

32. (1) Every company person or firm of persons- who or which carries on in Victoria marine assurance or insurance business shall (for the purpose of enabling the Collector of Imposts to assess the duty chargeable thereon) furnish the Collector of Imposts not later than the last day of February in every year with a return or statement of all premiums received beyond the limits of Victoria on marine risks one of the termini of which is in Victoria.

(2) In default of any company person or firm furnishing the Collector of Imposts with such return or statement at or within the time specified herein then and in the absence of such return or statement it shall be lawful for the Collector of Imposts to assess the duty as being due and owing on account of such premiums as aforesaid at the sum of Two hundred pounds.

(3) Each company person or firm making such default as aforesaid shall pay to the Collector of Imposts the said sum of Two hundred pounds.

(4) If such company person or firm shall within three months after the payment of the money as aforesaid show to the satisfaction of the Collector of Imposts that the sum paid to him on account of such premiums was in excess then and in such a case it shall be lawful for the Collector of Imposts to refund to such company person or firm making such over­payment the amount overpaid.

33. In section one hundred and thirteen (o) of the Stamps Act 1890 for the words “ one calendar month” there shall be substituted the words “ two calendar months.”

(o) Ante, p. 85.

STAMPS ACT 1892. 129

34. If after any duty has been paid under the pro- Sections 34,visions of the Stamps Acts relating to annual licences it------!------shall be found within three months after the payment S^J^dduty. of such duty that too much duty has been paid the Collector of Imposts shall upon being satisfied that such over-payment has been made apply to the Trea­surer of Victoria for a refund to such company person or firm of persons of the duties overpaid, and the Treasurer shall without further or other authority than this Act refund the amount thereof to the com­pany person or firm by whom the over-payment has been made or to any person acting in its his or their behalf.

Miscellaneous.

35. (1) Section one hundred and four Stamps Act 1890 is hereby repealed.

(2) The duty payable in respect of any annual licence whatever under the Stamps Acts shall be paid in cash to the Collector of Imposts who shall give a receint therefor in the manner prescribed (p) by the regulations made under the Stamps Acts, and the payment of the duty on su di annual licence shall be notified in the Government Gazette and such noti­fication shall be sufficient evidence of the company association person or firm of persons named therein being duly licensed under th 3 Stamps Acts.

36. (1) In the foregoing provisions of this Act the expression “ the Collector of Imposts ” means any Collector of Imposts appointed by the Governor in Council to carry out the duties vested by or under Part II. of the Stamps Act 1890 in the Collector of Imposts.

(sfet)iirteen of the Repeal of

section 114 of No. 1140.

Duty on licence to be paid in cash.See No. 1140

ad-N6( STSTwos

gazetted.

ft* Ih*'UA/1 (\M

caAL)Meaning of Collector of Imposts.No. 1140 s.115.

130 STAMPS ACT 1892.

Section 36 (2) The Governor in Council may also appoint aPower to appoint a Deputy- Collector.

Deputy Collector of Imposts who in the absence of the Collector of Imposts shall have and exercise all the powers and duties of the said Collector.

(p ) See ss. 5, 35, and 117 of the Act of 1890, ante pp. 4, 24, 86.

Section 4 SCHEDULE.

There shall be charged and paid for the use of Her Majesty, her heirs and successors, upon and for the several instruments hereinafter specified the several stamp duties hereinafter specified :—

I. Bill of Exchange and Promissory Note—

Where the amount or value of the money for £ s. d.which a bill or note is drawn exceeds £10,000, then for every £50 of the amount or value, and also for any fractional part of £50 of such amount or value ... 0 10

Bill of Exchange payable on demand as 1 Sne^duty as^a referred to in section seven J

Exemptions—Same as in Third Schedule to Stamps Act

1890.II. Bill of Lading of or for any Goods, Merchan­

dise, or effects to be exported (q) ... ...For every such Bill of Lading or copy (r)thereof ... ... ... ... 006

(q) This includes bills of lading for intercolonial trading, but not for goods carried coastwise within Victoria.

(r) See ante p. 113.III. Contract Note.—For or relating to the sale

of any marketable security (s) not including shares in any mining company—

Under the value of £50 ... ... ... 0030 0 3

STAMPS ACT 1892. 131£ s. cl.

Of the value of £50 under the value of £150 0 0 6Of the value of £150 under the value of £500 0 1 0Of the value of £500 or upwards ... ... 020

(s) For a definition of this term, see s. 81 of the Act of 1890, ante p. 22.

IV. Customs Entry Warrant, Locker’s Order, or any Certificate, Receipt, or Acknow­

ledgment issued by or on behalf of the pro­prietor or occupier of any warehouse or store for any goods stored therein—

Customs Entry Warrant where the goods areunder the value of £50... ... ... 0 0 3

Of the value of £50 and upwards ... ... 0 0 6For samples only ... ... ... Free.Locker’s Order, not including those for goods

to be exported ... ... ... 006Certificate, Receipt, or Acknowledgment ... 0 0 1

Y. Exchange and partition or division of any real property for any other real property, where any consideration is given for equality. Instruments for effecting same ... ...

/Chargeable with same duty on sum paid for equality as on a Conveyance on

J Sale, namely, os. for every £50 (except the first £50) and also for any fractional

v. part thereof.

VI. Lease, or agreement for a lease of any lands or tenements (t) for any definite or indefinite term—(1) Where the consideration or any part of the

consideration moving either to the lessor or to any other person shall consist of any money or marketable security (v)

In respect of such consideration for every £50, and also for any fractional part of £50 ... ... ... ... 0 5 0

<2) Where the consideration or any part of the consideration is any rent exceeding £65 per annum—

j In respect of such consideration, whether reserved as a yearly rent or otherwise, for every £50 and also for any fractional part of £50 per annum {w) ... ... 0 2 6

(3) For every transfer or assignment of anylease ... ... * ... 050

132 STAMPS ACT 1892.

£. s. d.

0 0 1

/kJk,&Lf{ $S~9

Exemption—

Any mining lease or any agreement for the right to enter upon or occupy and use any land for mining purposes.

(t) For definition of tenements, see s. 18, ante p. 118.{v) See s. 31 of the Act of 1890, ante p, 22.(w) A. leases to B. two properties each by a separate dooument at a

yearly rent of £101 and £98 respectively. The total amount of the stamps on the two documents will be 12s. 6d. but if the two rents are blended in the same document a stamp of 10s. will be sufficient inasmuch as that is the amount of ad valorem duty required on the aggregate amount of the rent. Boase v. Jackson, 3 B. & B. 185 ; Blount v. Pear-

man, 1 Bing. N.C., 408; 4 L..J. (N.S.) C.P. 149; Parry v. Deere, 5 A. & E. 551.

VII. Receipt ok Discharge given for or uponpayment of money amounting to £2 or up­wards ... ... ... ... ...

Exam ptions—(1) Same as in Third Schedule to the Stamps

Act 1890 {x).

(2) The wages or salary of any person not ex­ceeding £5.

(3) Any money paid by any Friendly or Benefit Society for sick pay.

(4) Water rates amounting to less than £5 paid to the Melbourne and Metropolitan Board of Works or any public Trusts Commission­ers or local governing bodies within the operation of the Water Act 1890.

(5) Any money less than £5 paid to any person by way of gift or gratuity.

{x) Ante p. 90.VIII. Settlement or Gift, Deep of—

(1) Any instrument (y) other than a will orcodicil whether voluntary or upon any good or valuable consideration other than

** a bondjide adequate pecuniary considera­tion whereby any property (z) is settled (a) or agreed to be settled in any manner what­soever, or is given or agreed to be given in any manner whatsoever, such instru­ment not being made before and in con­sideration of marriage. ^

STAMPS ACT 1892.

(2) Any instrument declaring that the pro­perty vested in the person executing the same shall be held in trust for the person or persons mentioned therein, but not in­cluding religious, charitable, or educa­tional trust—

Per cent.£ s. d.

Where the value of the property does notexceed £1,000 ... ... ... 0 10 0

Where the value of the property exceeds£1,000 and does not exceed £5,000 ... 0 15 0

Where the value of the property exceeds£5,000 and does not exceed £10,000 ... 1 0 0

Where the value of the property exceeds£10,000 and does not exceed £25,000 ... 1 5 0

Where the value of the property exceeds£25,000 and does not exceed £50,000 ... 1 10 0

Where the value of the property exceeds£50,000 and does not exceed £100,000 ... 2 0 0

Where the value of the property exceeds£100,000 ... ........................ ... 2 10 0

(y) An order of Court settling a fund in pursuance of a will requires a settlement stamp. In re Gowan, 17 Ch. D. 778.

(z) Fixtures [Horsfall v. Hey, 2 Ex. 778), the goodwill of a trade(Potter v. Commissioners, 10 Ex. 147 ; 23 L.J. Ex. 345); a share in a part­nership business (Christie v. Commissioners, L.R. 2 Ex. 46; 36 L.J. Ex. 11 ; Phillips v. Commissioners, L.R., 2 Ex. 399; 36 L.J. Ex. 199), and book debts (IFroupv. Commissioners, 7TimesL.R., 610), are “property.” A mere license is not, Limmer Asphalte Tar Paving Co. v. Commissioners,

L.R. 7 Ex. 211; 41 LM., Ex. 106; Conservators of R. Thames v. Com­missioners, 18 Q.B.D.r279; 56 L.J., Q.B., 181. A policy of assurance is property, Caldwell v. Djawson, 5 Ex. 1. It has been held that a judgment debt is not, Warren v. Hoioe, 2 B. & C. 281; but that case must be taken to have been overruled, see Potter v. Commissioners, 10 Ex. at p. 158, arjd property may be defined to be “ that which belongs to a person exclusive “of others, and which can be the subject of bargain and sale to another. ” lb. p. 156. ' * ’ ^\

(a) The Act does not define the word “settle.” A “settled estate of land at common law, as distinguished from an estate in fee simple, is one in which the powers of alienation, of devising, and of transmission according to the rules of descent, are restrained by the limitations of the settlement; per curiam Micldethioait v.* Micklethiuait, 4 C.B. (N.S.), at p. 858; 28 L. J., C.P., at p. 127.

X 1ST D E X

Account : page

On oath, for duty - - - - - 61Account Stated :

Whether unstamped document admissible to prove - 51Acknowledgment :

For Goods stored - - - - - - 116, 131Stamp on - - - - - - 131

By Whom to be Paid - - - 117Cancellation of - - - - - 116-

Unstamped -----­Not Invalidated in Certain Cases - - - 117Penalty for Dealing with or under - - 116

To sa ve “ Statute of Limitations” - - - - 65-Stamp on - - - - - - 65

Acts :Commencement of - - - - - 1, 108Division of - - - - - - 1Repeal of - - - - - - 2, 88

Adhesive Stamp :Cancellation of - - - - - - 58

By whom - - - - - 58, 59’By Principal or Agent - - - - - 59By Company - - - - - 50Where several Execute ----- 59

Defacing ------- 42Fraudulently Removed - - - - -

Selling • - - - - 61Uttering •----« 61Instrument Bearing ----- 61

Uttering - - - - - - 61Penalties in relation to - - - - 61

When to be used - - - - - 5, 58, 97

INDEX. 135

Admissibility :Of Instrument - - - - -

Test of - - - - .In Criminal Proceedings - - -For a collateral purpose - - - -To show Fraud - - - -Stamped by Comptroller - - -

Objection to - - - -Registered, though Improperly Stamped - -Where Duty directed to be Collected in Money -

Receipt of Collector necessary - -May be Impressed on Document - -

Affidavit :Before whom sworn ....

Affixed :Meaning of - - - - -Presumption that Stamp was, at proper time - -

Agent :Cancellation by - - - - -Contract Note by (see Broker).

Agreement :For Lease, Dutiable as Lease - - -

Alteration - - - - -Written Proposal for, orally accepted, not Dutiable - Written Acceptance of oral proposal for, Dutiable - Incorporating Unstamped Document - -Unsigned Draft of - - - -Gathered from Correspondence, Duty on - -

Alteration :Of Document, Stamp on - - - -

Annual License :To Companies and Persons carrying on Insurance Business

Application for - - - -Statements required in - - -

Verification of - - - -By Whom - - - -

In Case of Company - .,, Firm - -,, Individual - -

Further Information may be Required in -Verification of <• - - • -

Penalty as to - - - -Power of Collector to Summon Witnesses, &c. -

PAGE

50 50, 51

xiii., 51 xiii., 51

5354 58 86 86 86

43

6049

59

118, 119 119 119 119119120

, 122

44

818181

81828282828283

136 INDEX.

Annual License (Continued) : page

" Penalty for'Non-Attendance - - - 83Certain Agents required to take out - . - 126Duty on - - - - - - 92

Amount of in certain Cases - - - - 80To be Paid in Cash - - - - . - 129Exemptions from ----- 92Refund of - - - - - 129Assessment of by Collector - - - - 84

Appeal from . - - - 84Receipt by Collector for - - - - 129

Effect of - - - - - -84. 129Effect of Company, &c., carrying on Business without - 85, 127Form of - - - - - 92Liability to Take out ----- 84, 126

Opinion of Collector as to - - - - 84Appeal from - - - - 84

Notification of - - - - - 129Renewal of - - - - - - 85

Annuity :Sale of, when Dutiable as Conveyance - - - 78

Appeal :From Assessment by Comptroller - - - - 54

Right to Begin on - - - - - 55,, Of Crown to General Reply on - - - 55

Costs of - - - - - - 55, 56By Collector ------ 84

From Decision of Single Judge - - - 56Time for - - - - - - 56

None from Judge admitting Stamp - - - - 50Appointment :

Instrument made under Power of, when not Dutiable - - 124Appropriation :

Of Stamp - - - - - - xi., 45Effect of ------ 45

Assessment :Of Duty by Comptroller - - - - - 53

Appeal from - - - - - - 54Hearing of - - , - - - 55Notice of ----- 55Costs of - - ... . - 55, 56

Erroneous - - - 55Repayment under - - - - 55

INDEX. 137

Assessment (Continued) : page

By Collector on Annual Licenses - - - - 84Appeal from ----- 84

Assignment :For Benefit of Creditors - - - - -

Whether Dutiable as a Settlement - - - xxi.Unstamped, Evidence of Act of Insolvency - - 51

Of Lease ------­Duty on ----- - 131

Assurance (see Insurance) :Meaning of ------ 20

Attachment :Of Person failing to account for Duty, &c. - - - 61, 62

Attornment Clause :In Mortgage, not a Lease - - - - - 118

Bank Note :

Not a Bill of Exchange - - - - - 62Banker:

May Stamp Customer’s Cheque - - - - 68, 69Barrister (see Counsel).Bill of Exchange (see Bill of Exchange Payable on Demand, Bills and

Notes):Definition of - - - - - xv., xvi., 62, 63In a Set, one only to be Stamped - - - - 70Payable on Demand, Where no Time expressed - - - 111Stamp Duty on - - - - - - 89

Exemptions from - - - - - 89, 113When, may be Stamped after Execution - - - xii., xiii.

Bill of Exchange Payable on Demand :Drawee may Stamp - - - - xii., 66, 68, 69Duty on - - - - 88, 110, 130Exemptions from - - - - - ► 89 -Includes Order for Payment of Money by Bill or Note - - 62

,, Delivery of Bill or Note in satisfaction of Money - 62,, Payment out of Particular Fund, available or not - 62, 63,, ,, Of Money upon Condition or Contingency - 62,, ,, ,, Periodically in certain Cases - 62

Intended to be held over 21 days - - - - 110Stamp on - - - - - - 110Penalty for Dealing with, insufficiently Stamped - - 110Protection of bond fide Holder of- - - - 111

Bill of Exchange Payable on Demand (Continued):Stamp on, may be Adhesive - - -

Cancellation of - - - -Except when intended to be held over 21 days -

Bill of Lading :Copy of, to be Stamped - - - -Definition of - - - - -Each Part of, to be Stamped - - -Includes Instrument given in Lieu thereof - -Not duly Stamped - - - -

Penalty for Making, &c. - - - -Not to be Stamped after Execution - - -Secondary Evidence of - - - -

Bills and Notes—See Foreign Bills and Notes :Ad valorem Duty on, to be denoted by Impressed Stamp - Alteration in, when necessitating New Stamps - -Dealing with unstamped, Penalty for - - -

Effect of - - - - -Duty on - - - - - -

Exemptions from ....May not be Stamped after Execution - - -

Except in certain cases - . - -Payable on Demand, where no time expressed - -Protection to bond fide holders of - - -Provisions as to, not affected by Instruments Act -

Bona Fide Holder :Protection of - - - - -

Foreign Bills and Notes - - - -Inland Bills and Notes - - -Post-dated Bills Payable on Demand - -

Bond :On Grant of License - - - -

One only for Partnership - - -Book Debts :

Are Property ..... Broker:

Contract Note by - - - -Stamp on - - - - -

Cancellation of - - -May be charged to Principal - - -

To execute and Stamp a contract note - -Penalty for neglecting - - -Effect of neglecting - - -

138 INDEX.

PAGE

- 66 - 66- 109, 110

- 113, 130- 113- xix., 114- 113

- 113- xii., 113- 114

- 109- 63- 68

68- 88, 89- 89, 113- xii., 68

xii., xiii., 109- Ill

68-70, 112, 113- 63

- 6668, 112, 113

- Ill

- 8,26- 9, 26

- 133

- 114- 114, 130- 114- 115- 115

115. 115

INDEX. 139

Cancellation :Of Document Stamp - - -

Absence of, on Foreign Bills and Notes - Whether to be Pleaded - *When may be Remedied - -

By whom ....By Principal or Agent - -By Company - - -Where several Execute - -

Due, Meaning of - - -Irregularity in ...

Protection of bond fide Holder, where - On what Terms - - *

Necessity for - - - -Onus of Proving Want of - -On Receipt - - - -Penalty for Default of - - -

Of Fee Stamp ....By Officer ....

Presumption as to - - -Certificate for Goods Stored :

Effect of Stamping after Execution - -Stamp on ....

Cancellation of - - -By Whom Paid - - -Unstamped, Penalty for Dealing with or under

,, Not Invalidated in Certain Cases Certiorari : - • - - -Charge :

On Property in Settlement - - -By Periodical Payments - - -

Cheque :Is Bill of Exchange - - -Post-dated ....When Bill of Exchange Payable on Demand - When, requires ad valorem duty - -

Collateral Purpose :What is - - - - -Unstamped Document admissible for - -

Collector of Imposts : • • «Annual Licenses by - - -

Duty on - - - -Amount of, in certain cases - -

PAGE

58, 59, 60- 67- 67- 67- 58, 59- 59- 59- 59- 70- 112, 113- 112, 113- 112- xiv.- 59- 72- 59, 60- 6- .8- 8

- xii.- 131- 116- 117- 116- 117- 18

- 125- 125

- 62- 50- 63- 110

- 51, 52xiii., 51, 52- 24- 80- 92- 80

140 INDEX.

Collector of Imposts (Continued) : page

Assessment of “ - - - - - 84Appeal from - - - - - 84

Power to Summon Witnesses, etc. - - - - 83, 127Penalty for Non-attendance - - • 83

Assessment of Settlement Duty by - - - - 125May Order Valuation ..... 125May Summon Witnesses - - - - - 126

Penalty for Refusal to Attend - - - - 126Meaning of - - - - - - 129Receipt by, where Duty payable in Money - - 24, 86, 87Removal of ------ 86

Not to notify incorporation of Company till Duty paid - - 84To account ...... 85To collect Fees and Duties instead of Registrar-General - - 86

To have certain powers of Registrar of Titles - - - 86

Colonial currency :Consideration expressed in - - - - -

Duty on, how calculated - - - - 46Commissioner of Titles :

Order of, when Conveyance ----- 74Company:

Cancellation of Stamp by - - - - - 59Not to be Registered till Duty Paid - - - - 84

Comptroller ot Stamps :Application by, to Compel Person to Account - - - 61

How made - “ - x - ‘ - * - - 61Enforcement of Order on - - - - 62Costs of ------ 62

Assessment of Duty by - - - - - 53Mode of Proceeding ----- 53Evidence on - - - - - - 56

Affidavits not to be Used elsewhere - - - 56Appeal from - - . - - - 54

Case stated by - - - - - - 55Hearing of - - - - - - 55Costs of - - - - - - 55, 56

Duties of ...... 25Inspection by, 6f Documents, &c., *of Public“Offices - - 57

Penalty for Refusing - - - - - 57Opinion of, as to Duty ..... 53

Particular Stamp by - - - - - 54

Comptroller of Stamps (Continued) : page

Powers of -----­When Exerciseable by Registrar of Titles - - -57

,, Registrar-General - - 57Stamping by, how limited ----- 54

Condition : See Contingency ----­Consideration :

For Conveyance ------ 75Stamps in respect of mixed - -- - - - 44Where, periodical payments ----- 75, 76Where debt is - - - - - - 76, 77Where land contracted for is transferred in several parcels - 77, 78

Contingency : - - - - - - 64, 65Order for payment of money on, a Bill of Exchange - - 62

Contract Note :Broker on Sale to execute and Stamp - - - - 115

Penalty for Failure - - - - - 115Effect of Neglecting - - - - - 115

Cancellation of Stamp on - - - - - 114Definition of - - - - - - 114Duty on, Chargeable to Principal - - - - 115Effect of Stamping after Execution - - - - xii.Including more than one description of Marketable Security, Stamp on 114 Of Mining Shares, no Stamp on - - - - 114

Contract of Sale .Does not require Stamp as Conveyance - - - 74Re-transfer on cancellation of - - - - 116

Conveyance of real property :Consideration for - - - - - - 75

Where Debt is - - - 76, 77, 115Duty on, where several instruments - - - - 79

,, How calculated - - - - - 79,, Amount of - - - - - 90,, Exemptions from ----- 90, 91

Effect of Stamping after Execution - - - - xi.In separate parcels ----- 77, 78Includes re-transfer on Cancellation of Contract- - - 116Meaning of ------ 74Of land out of Victoria ----- 90

Duty on - - - - - - 90Subject to future payment - - - - - 76

Copy :Admitted, receivable without Stamp - - - - 50

Without proof that original Stamped - - - 50

INDEX. 141

142 INDEX.

Costs : page.Of Appeal from Comptroller - - - - 55, 56On Summons to Account for Duty - - - - 62

Counsel :Receipt for Fees by - - - - -71,72When to take Stamp objection - - - - 49

Court:Decree or Order of, when conveyance - - - - 74

Covenant :In Mortgage, not a Promissory Note - - - - xv., 64Relating to the matter of a Lease, does not necessitate fresh Stamp 121

What is - - 121

Criminal Proceedings :What are - - * - - - - 51Unstamped Documents admissible in - - - - 50

Crown Property :Instrument relating to, Dutiable - - - - 24

Currency :Colonial ------ - 46Foreign ----- - - 46

Customs Entry Warrant :.Effect of Stamping after Execution - - - - xii.Stamp on - - - - - - 116, 131

Cancellation of- - - - - - 116Exemption of Samples from - - - - 131By whom paid - - - - - 117

Unstamped, penalty for dealing with or under - - - 116Not invalidated in certain cases - 117

Debenture ;Is a Marketable Security ----- 22

Not a Promissory Note - - - 64Debt :

Where consideration for Conveyance - - - - 115Calculation of duty - - - - - 76, 115

Declaration :Meaning of - - - - - - 127Under open Policy .... 126

Decree :Of Court, when Conveyance - - - - 74

Defacing Adhesive Stamp :Penalty tor ...... 42Exception from ------ 42

INDEX. 143Denoting Stamp : page

On Instrument Stamped after Execution ... 47Where Erased - - - - 48

At Trial - ------ 48By Comptroller ------ 53

Deposit Receipt :Not Exempted from Duty ... - - 90

Distributors : See Stamp, Stamps I., II.Die : See Forged Stamps.

Discontinuance of old - - - - - 55Effect of ------ 55

Meaning of ------ 21New ------- 55

Document : See Instrument.Improperly Stamped, when not Valid - - - - 7

Through Inadvertence - .... 7

Judge, &c., may receive ----- 7On what terms ..... 7

Where no Exception taken .... 7Inadmissible till duly Stamped - - - - 7, 50Filing, &c., ------ 16

Penalty for - - - - 16Lost (see Lost Document) - - - - -Not Produced, presumption as to - - - 52

May be Rebutted ----- 52Document Stamp : See Stamp, Stamps II.

Draft :Is Bill of Exchange ... - - 62

Duly Cancelled :Meaning of ------ 70

Duly Stamped :Document purporting to be, though Stamp obliterated - - 49Judge to Decide if Document - - - - 49, 50Onus of Proving Document not - - - - 49Presumption as to Lost Document being - - 52Test of being - - - - - - 50, 61

Duties :Ad valorem.—See Ad valorem Duties.How Denoted ------ 24, 58Management of - - - - - - 25Meaning of ------ 21Refund of, to Companies - - - - - 129

144 INDEX.

Duties (Continued) : page

When Payable in Money ----- 42Receipts for by Collector - - - 24

Evasion of - - - - 24Damages for - - - - 25

How Recoverable - - - - 25Duty :

Account of, upon Oath - - - - - 61Summons for - - - - - - 61Enforcement of Amount owing on - - - 61

Costs ------ 61Assessment of: See Assessment - - - -Instrument liable to ad valorem

To set forth all facts ----- 45Penalty for omitting ----- 45

Meaning of ------ 21Not accounted for - - - - - - 61

Recovery of - - - - - 61On Annual License payable in Cash - - - - 129Refund of, in case of Annual Licenses - - - - 129Unpaid, Proceedings for recovery of - - - - 23

Limitation of - - - - - • - 23

Evidence. See Admissibility.Requisite before Comptroller - - - - 56

Not to be used elsewhere - - - - 56Striking out of, if shewn to be inadmissible - - - 49As to appropriation of Stamp * - - - - 44

Exchange :Rate of - - - - - - - 46

In calculation of Foreign Currency - - - 46Statement in Instrument as to Current - - - 46

Exchange of Real Property :Duty on - - - - - - - 118, 131Effect of Stamping after Execution - - - - xi.Not a Sale - - - - - -74,118

Executed :Meaning of - - - - - - 21

Execution :Meaning of ------ 21Stamping after ------ 47

Penalties on - - - - - - 47Remission of - - - - - 47

INDEX. 145

Execution (Continued) : PAGEBy Comptroller - - - - - 53In case of Bills and Notes

Fee Stamp. See Stamp, Stamps I.

66, 68, 109

Fees :Meaning of - - - - - - 3Payable by Stamps - - - - - - 3Payment of, in Money - - • - - - 4

Evasion of - - - - - - 4Penalties &c. for - - - - - 4

Recovery of - - - - - 5Power to regulate, preserved - - - - 18Rules as to collection of

In office of Registrar-General - - - - 100-104In Titles office - - - - - - 100-107

Fidelity Insurance. See Annual License, Insurance. Fire Insurance. See Annual License, Insurance.Firm :

Meaning of - - - - - - 22Fixtures:

Are property - - - - - 133Foreign Bills and Notes :

Ad valorem Stamps on, to be Adhesive - - - 66Cancellation of Stamps on -, - - - - 66, 67

Absence of, Whether to be Pleaded - - - 67When may be made - - - - - 67

When Instruments to be Deemed - - - - 67When to be Stamped • - - - xiii., 66, 67

Foreign Currency :Consideration Expressed in - - - - - 46

Duty on, how Calculated - - - - 46Foreign Instrument. See Foreign Bills and Notes.

Stamping without Penalty - - - - 47Forge :

Meaning of - - - - - - 22Forged Stamps :

Offences relating to, where Triable - - - - 20, 37Penalty for Selling, &c. - - - - - 9, 10

Not to exempt from Prosecution - - - - 10Penalty for Vendors possessing - - - - 13Presumption against Person having - - - - 40Presumption against Stamps being - - - - 49

146 INDEX.

Forged Stamps (Continued) : page

Punishment forMaking - - - - - - 18, 36Selling 19, 36Using - - - - - - 19, 36Having in possession - - - - - 19, 36Uttering ------ 20, 36

Search Warrant for ... - - 37Further Proceedings for Discovery of - - - - 38, 39

Fraud:Unstamped Instrument admissible to Prove - - - xiii., 51

Frauds against Revenue :Penalty for ...... 61

Fraudulently removed Stamp :Penalty for Uttering . .... 61Punishment in case of - - - - 19

Gift :Deed of. See Settlement, Deed ofReceipt for, under £5 - - - - - 132

Goodwill :Is Property - - . - - - 133

Guarantee Insurance. See Annual License, Insurance.Guaranty :

Not a Promissory Note ..... 64

Hawking Stamps :Forfeiture of Stamps on - - - - - 29Penalty for ------ 29Procedure in case of - - - - - 29, 30

I.O.U. :Does not require a Stamp ----- 64, 71

Identification :Stamps may be Marked for - - - - 39, 42

Impressed Stamp :When to be Used ----- 58, 59, 109

Incumbrance :Affecting Consideration - - - , - - 76

Informer :Moiety of Penalty to - - - - - 17Reward to ------ 43

INDEX. 147

Instrument. See Document. page

Admissibility of. See Admissibility.

Depending for its Stamp on other Instrument - - - 53How denoted ------ 53

Executed to avoid Duty as Conveyance, when void - - 79Meaning of ----- - 22, 23When separately chargeable - - - - - 44, 45Where more than one - - - - - 79

Duty how chargeable - - - - - 79Insurance. See Annual License, Marine Insurance.

Meaning of ------ 20Effect of Company, &c., carrying on, without License - - 85

Without Renewal within Two Months * * - 85, 128Interest :

Not to be added to amount of Bills and Notes - - xvi., 89Interpretation :

Of Terms- - - - - -. - 3,20-23

Judgment Debt :Is Property - - - - - - 133

Land :Sale of, in separate parcels - - - - - 77, 78Sub-sale of - - - - - - 77, 78

Lease :Assignment of - - - - - - 131Does not include Attornment clause in* Mortgage - - 118Duty on ------ 131

In respect of Produce - - - - - 120Where Covenant for Improvement, &c. - - - 121Where Penal Rent - - - - - 121Where rent in Current Lease increased - - - 121Where several instruments - - - - 121Exemptions from - - - - - 132

WThere in furtherance of Stamped Agreement - - 119Effect of Stamping after Execution - - - - xii.Executed to evade duty as conveyance, when void - - 79Includes Agreement for Lease - - - - 118Unstamped, Penalty for Granting or Accepting - - 121With option to Purchase ----- 74,75When deemed transfer - - - - - 74

Letter of Credit :Is Bill of Exchange - - - - - 62

148 INDEX.

License. See Licensed Vendors. PAGEAnnual. See Annual License.

Is not Conveyance - - - - - - 74Mere, not Property - - - - - 133To Vend, &c., Stamps - - - - - 8, 26

Bond on Granting - - - - - 8, 26Commission to Holder - - - - - 9, 30In Partnership - - - - - 9, 26Limit of, as to Locality - - - - - 9, 26, 27Particulars to be Specified in - - - - 9, 26, 27Penalty for Vending, &c., without - - - 10, 27

When Increased - - - - - 10, 27Not to Exempt from Prosecution - - - 27Exemption from - - - - - 11

Person not having, and Exhibiting Name, &c. - - 14, 28Penalty for - - - - - 14, 28

Revocation of by Minister - - - - 9Licensed Vendors : .

Bond by - - - - - - - 8, 26Dying, Insolvent - - - - - - 15, 28

Allowance to - - - - - - 15, 28Evidence entitling to - - - . - 16, 28

Having License revoked - - - - - 15, 28Allowance to - - - - - - 15, 28

Evidence entitling to - - - - 16, 28Search Warrant against - - - - - 12

Obstructing - - - - - - 12Stamps seized under - - - - - 12

To exhibit Name, &c. - - - - - 11, 28Penalty for Omitting - - - - - 11, 28

Limitation :Of Recovery of Penalties - - - - - 17, 43

,, Unpaid Duty - - - - 23Limitations, Statute of :

Acknowledgment to Save, a Promissory Note - - - 65Locker’s Order :

Does not include Order for Goods to be Exported - - 131Effect of Stamping after Execution - - . - - xii.Stamp on .... - - 116, 131

Cancellation of - - - - - 116By whom Paid -* - - - - 117

Unstamped, Penalty for Dealing with or under - Not invalidated in certain Cases - -

- -■ 116117

INDEX. 149

Lost Document : page

Presumption as to Stamp on - - - - - 52Secondary Evidence of Unstamped - - - - 52

Marine Insurance :

Agents for, when to pay Duty - - - - 126Amount of Duty payable by - - - - 127Application for License by - - - - 127Powers of Collector as to - - - * 127Penalties on for not Taking out License - - - 85, 127Where previously Licensed .... 127Carrying on business in Victoria *

Yearly Statement by - - - - 128Default in Furnishing ■ - • - 128

Effect of * - - - ■ 128Refund to, in certain cases - - - - 128

Contracts for, when void - - - - - 85, 127Premiums for, when dutiable - - - - 81

Marketable Security :Contract note on sale of ► ► - - -Estimation of * ► - . - - *Meaning of ► ► » - - -Where, consideration for conveyance * * *

„ „ lease ....Where more than one description of, sold - - •

Material :Meaning of ----- -Stamp on, to be applicable to one Instrument only' * -Where more than one Instrument on same piece of » *

Mining Lease:Does not require Stamp - - - - - 132

Mining License:Does not require Stamp - - - - - 132

Mining Shares :No Stamp required on Contract note of - - - 114

Minister :Meaning of - - - - - - 3, 23

Misused Stamps. See Stamp, Stamps.Provisions as to - ► - - - - 30, 35

Money :Calculation of duty in foreign - - - - 46Meaning of - • - - - - 22

462275

131114

2243

150 INDEX.

Money {Continued) :When duty payable in - - - „

PAGE

24, 129Receipt foi\ - - - « - ■ 24

Mortgage :Covenant in, is not Promissory Note - - - - 64Executed to evade Duty as conveyance, when void - - 79Property settled subject to - - - • - 125

New Trial :Not to be granted for Judge’s ruling in favour of Stamp - - 50

Nor where Stamp objection not taken below - - 49Nonsuit :

Not to be granted for Judge’s ruling in favour of Stamp - - 50

Objection to Stamp :Affixed by Comptroller - - - - - 54Burden of Proof on - - - - - 49How avoided - - - - - - 50Officer of Court to take - “ - - - 48

In what cases - - - - - - 49When Judge’s ruling final - - - - - 50When to be taken - . - - - - - 49

Offences :Punishment for - - - - - - 18, 36Whether triable at General Sessions - - - - X. , 20, 37

Officer :

Cancellation of Stamp by - - - - . - 8Presumption as to due - - - - - 8

Enrolling, &c., instrument not duly stamped - - - 58Penalty on - - - - - - 58

Instrument insufficiently stamped, registered by, when admissible 58Meaning of - - - - - - 3Penalty on, for not cancelling stamp - - - - 60Refusal by, to enrol document - - - - 58

Remedy for - - - - - - 58Stamping of documents by - - - - - 8To take Stamp objection - - - - - 48

In what cases « - • - - • - 49Onus of Proof -

As to Stamp on Lost Document - - - - 52On Party impeaching Stamp - - - - 49

,, ,, Cancellation - - - - 50

INDEX. 151

Open Policy : ^age

Duty on - - - - - - - 82Estimation of - - - - - - 82

Issued abroad - - - - - - 126Declaration on ----- 126

Order :Of Court, when Conveyance - - - - - 74When Bill of Exchange - - - - - 62, 63

Paper :To be Stamped, may be sent Post free - - - - 35

Parchment:To be Stamped, may be sent Post free - - - - 35

Partitjon :Duty on - - - - ■ - - - 118, 131Effect of Stamping after Execution - - - - xi.Not a Sale - - - - - - 74, 118

Partnership. See Bond, License,.Share in, is Property - - - - - 133

Penalties :How Applied ------ 17Recovery of - - - - - ix,. 17, 25, 42

Proceedings for - - - - - 17Stay of, by Minister - - - - 43Compounding - - - - - 43Limitation - - - - - 17, 43Proof in - - - - - - 17Not to be Vacated ----- 18Nor Removed - . - . - - - 18Reward of Person assisting - . - - - 43

Mitigation of, in what Cases - - - 17, 43, 47On Stamping after Execution - - - - 47, 72

Stamp Denoting - - - - - 47When Erased - - - - - 48

Court will not Enquire as to - - - - 48On Stamping at Trial ----- 48

Periodical Payments :Estimation of, as consideration - - - - 75Meaning of ------ 76Provision for Securing, when not Chargeable - - - 76

Person :Includes Corporation - - - - - 22

152 INDEX.

Pleading :Stamp objection - - - -

What necessary in - - -Policy :

Meaning of - - - -Of Insurance, is Property - - -

Postage Stamps : .Interchangeable with Fee and Document Stamps

Post-Dated Cheque :Is a Bill of Exchange Payable on Demand - Stamp on - - - "When requiring ad valorem Stamp - -

Premium :. On Fire Risks out of Victoria - -

No Duty on - - - -On Marine Risks received out of Victoria -

Yearly Settlement of - - -Default in making - - -

Effect of - - -Remedy for •* -

Presumption :As to due Cancellation by Officer - -As to Stamp on lost document - -In favour of Stamp - - -

Principal Instrument :When only, dutiable

In case of Conveyances - - -Partitions - - -Exchanges t ♦* -Divisions * * -Leases - - -Settlements - - -

Promissory Note. See Bills and Notes.Acknowledgment to save Statute of Limitations, when Covenant in Mortgage is not - - -Debenture is not - - ► -Definition of - * - -Guaranty is not - - * -I.O.U. is not - - - -Insufficiently Stamped, not Evidence as receipt

Rejection by Court, though no Objection raised On Contingency - - - -

PAGE

5151

22133

5, 25

63xvi., 50

xvi., 110

8181

128128128128128

85249

79118118118121124

656464

xv., 64 6464 69 6965

INDEX.

Promissory Note (Continued) :Payable on Demand, Stamp on - -Stamp Duty on - - - -

Exceptions from - - -When, may be Stamped after Execution -

Property. See Real Property.Definition of - - - -What is

Book-Debts - - - -Fixtures - - - -Goodwill - - - -Judgment Debts - - -Policy of Insurance - , - -Share in Partnership - - -

Mere License is not - - -Settled, subject to Charge - - -

Rate of Exchange. See Exchange, Rate of.Real Property :

Conveyance or Transfer on Sale of. See Conveyance. Duty on - - - -

Wherever Situate - - -Division of - - - -Exchange of - - - -Partition of - *• - -

Receipt :Exemptions - - - -I.O.U. does not require Stamp as - -Meaning of - - - -Need not be Signed - - -Of Counsel for Fee - - - -Refusal to give Stamped * - *Splitting Amount of * - -

Penalty for - - - -Stamp on - * - -

Exemption from - - -Cancellation of - - -

Time for - - - -Stamping, after Execution * - -

Penalty on - - - -Unstamped

Penalty for Giving - - -Proof of Payment aliunde - -

PAGE

- 63, 64- 89- 89

xii., xiii., 109

- 133

- 133- 133- 133- 133- 133► 133- 133- 125

VjS

- 90- 90

74, 118, 131 74, 118. 131 74, 118, 131

xviii., 90, 132- 71► 71- 71

71► 73

73- 73

xvii., 90, 122, 132xviii., 90, 132

► 72- 72- xvii., 72- 72

73 52, 72

154 INDEX.

* Receipt {Continued) : page

When Evidence of Account stated - - - 51Use of, to Refresh Memory - - - - 72

By Collector, where Duty Payable in Money - - - 86Form of - - - - - - 86, 87Proof of Signature to - - - - - 87

Receipt for Goods Stored :Effect of Stamping after Execution - - - - xii.Stamp on ------ 131

Cancellation of - - - - - 116By Whom Paid - - - - - 117

Unstamped, Penalty for Dealing with or under - - 116Not Invalidated in Certain Cases - - - 117

Refund :Of Over-paid Duty in Case of Annual Licenses - - - 129

Registrar-General :Certain Powers of, given to Collector - - - - 86Not to register Company, till duty paid - - - 84When to have Powers of Comptroller - - - - 57

Registrar of Titles :. Certain powers of, given to Collector - - - - 86

When to have powers of Comptroller - - - 57Regulations. See Bides.Revenue. See Offences.Rules :

Effect of - - - - - - - 6Power to make ------ 87Publication of - - - - - - 87Regulating use of stamps - - - - - 6, 18

Cancellation of adhesive Stamps - - - - 6Saving of existing ------ 2

Salary :Receipt for, when not over £5 - - - - 132

Sale :Of Annuity ------ 78Of realty, meaning of - - - - - 74In separate parcels - - - - - 77

Samples :No Stamp on Entry warrant for - - - - 131

Secondary Evidence :Of Lost Document ------ 52

Presumption as to - - - - - 52

INDEX.

Secondary Evidence (Continued) : •May be Rebutted - - - -When Receivable ....

Security. See Marketable Security.Settlement, Deed of : .

Appointment under Power, when not Dutiable - -Definition of - - - - -Duty on - - - - - -

Where several Instruments - - -To be Paid within One month - - -

In addition to Probate Duty - - -Assessment of - - - - -

Penalties - - - . - -By Collector of Imposts - - -

Valuation may be Ordered on - -Made in pursuance of Articles - - -Order of Court settling Fund is - - -Property in, subject to Mortgage -. - -

Sick Pay :Receipt for, from Friendly or Benefit Society - - .

Spoiled Stamps. See Stamp, Stamps.Stamp, Stamps. See Adhesive Stamp, Document, Impressed Stamp.,

I. For DocumentsAppropriation of - - - -

Effect of - - - - -By what Law regulated - - - -Distributors of - - - -Interchangeable with Postage Stamps - -Meaning of - . - - - -Misused - - - - -

Allowance for - - - -Not wanted - - - - -

May be Re-purchased by Minister -Objection to, when to be taken - - -On Instrument relating to Distinct Matters- -

Appropriation - - - -Where uncertain - - -

Punishment for cutting off, etc. - - -Mutilating, &c. - - - -

Remittances for - - - *Spoiled - - - - -

Application as to - - - -Stolen. See Stolen Stamps.

PAGE

5252

155

124 132, 133

133124

xi., 123123123123125 125124 133125

132

45 45

50, 52 25 5l

22 34343535

4944, 45

44 443637 35

30, 35 34

156 INDEX.

Stamp, Stamps (Continued) :When seized

Proceedings on - -Allowance in case of -

II. For FeesAdhesive ? - - ■

Cancellation of. See Cancellation. Failure to Cancel^ &c. -

Penalty for - *Fraudulent Removal of -

Penalty for * -Manufacture and1 Sale of -

Dies for - - -Distributors of • -

Search Warrant to Inspect Stock of To keep Accounts * ►Appointment of - -

Revocation of - -Forged or Counterfeit. See Forged Stamps Fraudulently Removing ►Impressed - - -Interchangeable with Postage Stamps License to Vend and Deal in -Penalty for not Using -

Stamped. See Duly-Stamped*Stamping :

After Execution - - -In what cases not allowed -In Case of Bills and Notes -Penalties on - - -

When Court will not enquire as to Remission of * -

By Comptroller - -Consequences of, generally -

At Trial • * - -On what Terms • -Of Bills and Notes in certain cases

Proper Time for « - -In case of receipt - -

When Court will not enquire as to -Stamps Acts :

Construction of - - - •Division of - - -Rules under - - - -

PAGE

3939

5, 97

16161616555

12555

20558

16

- 47, 72- xii. 66, 68, 109► 47,72- 48► 47- 53- xi. -xiii.- 48► 48- Ill, 112- 60- 72► 48

- vii.- viii.

ix., 94, 107

INDEX. 157

Stolen Stamps : PAGEArrest of Person having - - - - - 54Condemnation and Forfeiture of - - - - 54

Explanation after - - - - - 55Warrant for Seizure of - - - - - 54

Sub-sale :Of Lands - - - - - - - 77

Duty in respect of - - - - - 77In Parcels - - - - - - 77

Supreme Court :Appeal to, from Comptroller - - - - 54

By case stated • - - - 54Notice of - - - - - - 55Costs of - - - - - 55, 56Heard by single Judge - - - - - 55

Time for appealing from, to Full Court - - 56

Tenement :Includes Office, Room or Apartment - - - - 118

Transfer :Agreement for future on contingency - - - - 74Of Land, in several Parcels - - - - - 77

Stamp on - - - - - 90Exemptions from - - - - - 90

Of LeaseDuty on - - - - - - Igl

Transfer on Sale : ,

Meaning of - - - - - 74Stamp on ... - - - 90

Exemptions from - . - - 90,Trial. See New Trial.

Duty of Officer at - - - - - - 48Stamping at - - - - - 48

Unstamped Document. See Admissibility, Copy, Stamping at Trial.For what purposes Admissible - - - - xiii., 51May be used to refresh Witness’s memory - - - 52, 72

Wages :Receipt for, not over £5 - - - - - 132

Water Rates :Receipt for, under £5 - - - - - 132

158 INDEX.

Write : page

Meaning of - - 23Writing :

Meaning of - - 23Written :

Meaning of - - - - - 2

VICTORIA.

ANNO QUARTO.

EDWARDI SEPTIMI REGIS.w wirwvrcwTTWw’IrTf wW w^*ls*Tf *?r7f

No. 1902.

An Act to amend the Stamps Acts.[6th September, 1904.]

BE it enacted by the King’s Most Excellent Majesty by and with the advice and consent of the Legislative Council and the

Legislative Assembly of Victoria in this present Parliament assembled and by the authority of the same as follows (that is to say):—

1. This Act may be cited as the Stamps Act 1904 and shall be' read and construed as one with Part II. and Part III. of the Stamps Act 1890 which Act and the Stamps Act 1892 and this Act may be cited together as the Stamps Acts. :

2. For section thirty-seven of the Stamps Act 1890 there shall be; substituted the following section, namely:— j

37. (1) The Minister may appoint any person in the Public Service of Victoria to sell and distribute stamps and forms impressed with stamps at any place named in the appointment. Any such appointment may at any time be revoked by the Minister,

(2) The Comptroller of Stamps may authorize any person or class of persons in the Public Service of Victoria to sell and distribute stamps and forms impressed with stamps at any specified place subject to the consent of the Minister administering the department in which the person so authorized is employed. Any such authorization may at any time be revoked by the Comptroller of Stamps.

(3) The]

4 Edw. VII.] Stamps. [No. 1902

(3) The Minister nmy, pursuant to any arrangement made between the Government of the Commonwealth and the Government of Victoria, authorize any person or class of persons in the service of the Commonwealth to sell and distribute stamps and forms impressed with stamps. Any such authorization may at any time be revoked bv the Minister.

(4) Any manager of a bank or branch bank and any barrister and solicitor or any other person may sell and distribute stamps anel forms impressed with stamps if so authorized by the Minister in writing.

(5) Notwithstanding anything contained in the Stamps Acts it shall be lawful for the persons so appointed or authorized to sell and distribute without a licence stamps and forms impressed with stamps.

(6) In this section “Public Service” includes the Railway Service the Police Force and Officers of the Parliament.

3. Section forty-eight of the Stamps Act 1890 is hereby repealed.

4-. For section sixty-six of the Stamps Act 1890 there shall be substituted the following section namely :—

66. (1) Save where other express provision is made in the Stamps Acts, any unstamped or insufficiently stamped instrument may be stamped after the execution thereof on payment of the unpaid duty and a penalty of Five pounds and also by way of further penalty where the unpaid duty exceeds Ten pounds, of interest on such duty at the rate of Eight pounds per centum per annum from the day upon which the instrument was first executed up to the time when the amount of interest is equal to the unpaid duty.

(2) In the case of such instruments as are chargeable with ad valorem duty the following provision shall have effect

(a) The instrument unless it is written upon duly stampedmaterial shall be duly stamped with the proper ad valorem duty before the expiration of one month after it is first executed or after it has been first received in Victoria in case it is first executed at any place out of Victoria, unless the opinion of the Comptroller of Stamps or the Collector of Imposts with respect to the amount of duty with which the instrument is chargeable has before such expiration been required under the pro­visions of the Stamps Acts :

(b) Where the opinion of the Comptroller of Stamps or theCollector of Imposts with respect to any such instrument has been required, the instrument shall be stamped in accordance with the assessment of the Comptroller of Stamps or the Collector of Imposts within fourteen days after notice of the assessment. (3) The

4 Edw. VII.] Stamps. [No. 1902.

(3) The Minister may if he think fit at any time after the first execution of any instrument mitigate or remit any penalty payable on stamping.

(4) The payment of any penalty payable on stamping is to be denoted on the instrument by a particular stamp.

5. Notwithstanding the provisions in sections thirty-five and onehundred and fifteen of the Stamps Act 1890 and in section thirty-five of the Stamps Act 1892 that the Collector of Imposts shall give receipts for money or cash paid to him for duties payable on any instruments, die payment of duties shall be certified or denoted on the instruments by impressed stamps only, and it shall not be necessary for such Collector to give receipts for any such payment. ,

6. Any document or instrument to which the order of the Governor in Council authorized by section thirty-five of the Stamps Act 1890 applies and in respect of which duty is payable by law, may be used in evidence if it is duly stamped with an impressed stamp or stamps.

7. In section ninety-one of the Stamps Act 1890 the words “and shall not in any other case be stamped with an impressed stamp ” shall not apply to receipts implied or expressed in instruments to be registered in the Office of the Registrar-General or the Office of Titles, which instruments may be stamped after execution as provided in section sixty-six of the Stamps Act 1890 as re-enacted in this Act.

MELBOURNE:By Authority: Robt. S. Brain, Government Printer.