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noob 793i admikretomem Bun veй barfal to bræo¤ silt lo
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noided imb [ side „erra” ord ratte bodrobacıq ed mes sognetto
ob I [ne,noiduseroïq Juovere seano empe ni servo to kivon
šininė den ob I „Joeqner sitiw Jud „di rod nonret vor nas don
ai JI“ ‚rubnetorum and ni kısmen oft eritituut di dent
v [[utaneoour ed blvas meit [>req esert wod nee of tiroi??¡b
srt deeg en mi doette der rtìw hosu aved # ."Yo" boun
od ervliet rod eorenib10 blo orld rebar vðlanoq lɛnimiro mubrmomem sto dgepiereg-dre svode odd NO .B‡q.#DEт quede Add to (D)SP moitose to lenger ent dengue vlorem tiwow I
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to (3) Idgemereq ddiw surze Jon ob I Joequer diw .S
eid eduq one nowraq visve tent ei sebi et mubetomem ed
Ji Jert ses of noitegildo ne rebau »i Jnerwook edt et oran erit ni hanoidnom eses reluctreq add of .hoqunda yluf si Jem kívoda zoomer and vde nognct on el nradt mitmezoNETT bem prid yd baquete ad Broda Bonevevnos ert jedt grTIS .qmnda srid to Jarm edd mid veg binode tenedorug and deid git ni Beceð ný [[e front on of hornqarq me I,Tavewch e (dail abam yr Koidumere anomaq İle" doifw ni sluchovos sa ytteq eros eneo afore mi duo deiq oð bar „pnigrede 107 ed bfnow di esonryavnco mi .sideil abem ac os yding ent * [xemos B[rrow I ne[c xenes vento and ni hre „Tenedorug erit .Jming and no snitoriq Irool efð art,rubnezomam sit to (8)I Nqerseraq of brezar déiw
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£ Creo
could proceed in the meantime. This of course is not true of cases where the Collector refuses permission and the applicant appeals to the Governor in Council, but I fail to see how any other system than this is possible where the question of permission to stamp depends upon the decision of some officer or tribunal. The scheme of section 14 of
the Stamp Act, 1991, is applicable only to cases where the right to stamp after execution is absolute, and the only
question is one of penalty.
4.
5.
Frasion of Duty.
The point taken in the memorandum had already been
noticed here, but it arises no longer as the ad valorem
duty on conveyances is now a uniform rate throughout. This
change was made by Ordinance 21 of 1921, section 6(c).
New duties on Exchange Contracta and Telegraphic Transfers, Exchange contracts: It may be a technical objection
to the stamp duty on exchange contracts that the Ordinance creates a new document merely for the purposes of stamp
duty, but, if the transaction is one which may fairly be
taxed, and if no document or book entry usually made on
cancellation of an exchange contract lends itself convenient
-ly to stamping, I do not see that the technical objection ought to have much weight. As regards the question of taxing cancelled exchange contracts, it should be borne in mind that a very large proportion of exchange contracts are practically gambling transactions, and that the tax in such cases is not a burden on legitimate trade. It will also
be noticed that exchange contracte which terminate in a
bill of exchange or telegraphic transfer do not pay any
exchange contract duty. The great majority of exchange
contracts made for genuine trade purposes do result in a
bill of exchange or telegraphic transfer.
.E
6.
268.85
Telegraphic Transfera: In this case the Ordinance
creates no new document. It merely selecte a document
which