STAMPS.
No. 16 of 1901.
1401
(2) Where an instrument contains a statement of current rate of exchange, or price, as the case may require, and is stamped in accordance with that statement, it is, so far as regards the subject-matter of the statement, to be deemed duly stamped, unless or until it is shown that the statement is untrue, and that the instrument is in fact insufficiently stamped.
16. Where the duty with which an instrument is chargeable Denoting depends in any manner upon the duty paid upon another instrument, the payment of the last-mentioned duty shall, upon application to the Collector and production of both the instruments, be denoted upon the first-mentioned instrument in such manner as the Collector thinks fit.
[54 & 55 Vict. c. 39 s. 11.]
*
17.-(1) An instrument, the duty upon which is required or permitted by law to be denoted by an adhesive stamp, is not to be deemed duly stamped with an adhesive stamp, unless the person required by law to cancel the 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, or otherwise effectively cancels the stamp and renders the same incapable of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.
(2) Where two or more adhesive stamps are used to denote the stamp duty upon an instrument, each stamp is to be cancelled in the manner aforesaid.
(3) Every person who, being required by law to cancel an adhesive stamp, neglects or refuses duly and effectually to do so in the manner aforesaid, shall, on summary conviction, be liable to a fine of 100 dollars.
Miscellaneous Matters.
18. (1) Every letter or power of attorney for the purpose of appointing a proxy to vote at a meeting, is to specify the day on which the meeting at which it is intended to be used is to be held, and is to be available only at the meeting so specified or any adjournment thereof,
§
* As amended by No. 34 of 1911.
+ As amended by No. 34 of 1911, No. 1 of 1912, No. 2 of 1912 and No. 22 of 1912.
As amended by No. 80 of 1911, No. 34 of 1911 and No. 21 of 1912.