Stamp.

or for evidence to his satisfaction that it was duly stamped, and no public officer shall act upon, file or register any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.

(5) The penalties on stamping instruments out of time referred to in paragraph (c) of subsection (3) shall be as follows

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within one month out of time $5

over one month and within three months out of time $25

over three months and within six months out of time $50

over six months out of time $100. [6]

8. (1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.

(2) If more than one instrument is written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable. [7]

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

(2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.

(3) An instrument which is chargeable under more than one head in the Schedule shall be charged under that head which imposes the highest duty. [8]

How instruments to be written and stamped. 54 & 55 Vict. c. 39, s. 3.

Instruments chargeable under more than one head. 54 & 55 Vict. c. 39, s. 4.

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