STAMP DUTIES MANAGEMENT.
No. 35 of 1911.
1975
hawking
6.-(1) Every person who, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any unused stamps, shall, in addition to any other fine or penalty to which he may be liable, incur upon summary conviction a fine of two hundred dollars.
(2) All stamps which are found in the possession of the offender shall be forfeited, and shall be delivered to the Collector to be disposed of as he thinks fit.
(3) Any officer of police may arrest a person found committing an offence against this section and take him before a magistrate who shall hear and determine the matter,
Allowance for spoiled stamps.
c. 38, s. 6.
*
allowance
7. Subject to such regulations as the Governor in Council may make, and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance shall be made by the Collector for spoiled stamps in the cases hereinafter mentioned:----
(1) the stamp on any material inadvertently and undesignedly spoiled, obliterated, or by any means rendered unfit for the purpose intended, before the material bears the signature of any person or any instrument written thereon is executed by any party;
(2) any adhesive stamp which has been inadvertently and undesignedly spoiled or rendered unfit for use and has not in the opinion of the Collector been affixed to any material;
(3) any adhesive stamp representing a fee capable of being collected by means of such stamp which has been affixed to material: Provided that a certificate from the proper officer is produced to the effect that the allowance should be made;
(4) the stamp on any bill of exchange signed by or on behalf of the drawer which has not been accepted or made use of in any manner whatever or delivered out of his hands for any purpose other than by way of tender for acceptance;
(5) the stamp on any promissory note signed by or on behalf of the maker which has not been made use of in any manner whatever or delivered out of his hands;
*As amended by Law Rev. Ord., 1924.
stamps.
c. 38, s. 9.