1901.1
STAMPS.
[No. 16.
965
Material means paper or parchment :
"Executed" and "Execution," with reference to documents not under seal, mean signed and signature respectively.
Administration.
There shall be one general Stamp Office for the Colony, and such General and subsidiary Stamp Offices as the Governor may from time to time, in his discretion, appoint.
The Governor may from time to time appoint and remove a Chief Commissioner, who shall have the control and management of the Stamp Office, and such other officers as may from time to time be required to carry on the business of the Stamp Office.
(1.) For every document executed after the commencement of this Ordinance, of any of the kinds specified by the First Schedule to this Ordinance as requiring stamps, there shall be payable to the Government of the Colony a stamp duty of the amount indicated in the said Schedule to be proper for such document.
(2.) Every provision contained in the said Schedule shall be of the same force as if it were contained in the body of this Ordinance.
6. The Governor-in-Council may from time to time make rules:
(1.) fixing lower rates of duty than those specified in the First Schedule to this Ordinance;
(2.) exempting from duty any of the documents mentioned in the said Schedule;
(3.) prescribing the form, size, and material of the stamps to be used under this Ordinance, and the mode and place of impressing, affixing, or denoting the value of the same, and the manner of writing upon or filling up the same, and also the manner of cancelling the same;
(4.) authorizing or prohibiting the use of adhesive stamps for any documents required to bear stamps;
(5.) authorizing the over-embossing of the stamps used under this Ordinance or some of them, and the method of over-embossing the same;
(6.) providing in certain cases for the Collector certifying that stamp duty has been paid; and
generally for the carrying out of the provisions of this Ordinance.
Execution out of the Colony.
All documents whatever executed out of the Colony shall, before being used, brought into force, or registered within the Colony, be stamped.
Stamp duties payable on documents. First Schedule.
Making of rules.
Documents executed out of the Colony.