Application for TeDewal
Collector may repay the amount of damaged
Stamps instead of giving Now Stamps.
Conveyance to state truly the amount of the
Purchase
Money.
drawn in sets as provided in this Ordinance if it shall not have been pre- Bented for acceptance, in all such cases it shall be competent to the Col- lector of the Stamp Revenue upon delivery being made of such Stamped Paper so damaged, spoiled, or rendered unfit for use to cause a similar Stamp or Stamps of equal value to be delivered to the Owner of such Stamp so damaged, spoiled, or rendered unit for use or to his represent- ative, without payment. The provisions of this Section shall not extend to any Bill of Exchange drawn in a set, if any one of such set shall have been delivered to the payee, nor to any adhesive Stamp.
Mitigation or return of
Clause 2. The Owner of any Stamp which shall be damaged, spoiled, or rendered unfit for use as aforesaid shall prefer his application to the Collector of Stamp Revenue and if such Collector be of opinion that the application ought to be complied with he shall deliver or cause to be de- livered, subject to the provisions of this Ordinance, to the party or his representative a Stamp similar or of equal value to that which has been Provided that the applica- damaged, spoiled, or rendered unfit for use. tiou be made within Six Months of the period when the Stamp shall have become damaged, spoiled, or rendered unfit for use.
Penalty under this Ordinance.
Prosecution to
Clause 3, In any case in which under this Section the Collector of Stamp Revenue may give a new Stamp in lieu of a Stamp damaged, spoiled, or rendered unfit for use, he may in lieu thereof, if he shall see fit, repay to the party making the application the amount of such Stamp in Money.
be by Attorney General
Offences cognizable by Magistrates of Police.
Rewards to informers.
XXVII. In every Instrument charged under the Schedule annexed to this Ordinance with an ad valorem Duty, the consideration money or amount paid or secured or agreed to be paid or secured thereunder sball be truly expressed and set forth and in default there of every Person who shall knowingly and wilfully execute any such Instrument, and every Person who shall knowingly and wilfully insert or set forth in any such Instrument, a less amount than the full and true consideration Money or amount paid or secured or agreed to be paid or secure thereunder shall forfeit a Sum not exceeding Two Hundred and Fifty Dollars.
XXVIII. The Governor may upon petition order any penalty imposed under this Ordinance to be mitigated and if paid may order the whole or any part of it to be returned, and all decisions, orders, or acts of the Collector of Stamp Reventue shall be open to revision by the Governor and may by him be reversed, or modified.
XXIX. No Person shall be proceeded against for any offence affecting the Public Revenue under this ordinance except at the suit or prosecution of or with the consent of the Attorney General.
XXX. Every Offence under the Ordinance may be summarily tried by the Magistrates of Police or either of them.
XXXI. The whole or any portion of every Fine recovered under this Ordinance may be awarded to the informer either by the Court imposing the Fine or by the Governor.
XXXII. This Ordinance shall commence and take effect on such Day as shall hereafter be fixed by Proclamation under the hand of the Governor
SCHEDULE.
1. Agreement, or any Minute or Memorandum of an y Agreement not being under seal or of the nature of an Obligation for the payment of Money, and not specially charged with Duty ander this Schedule, whether the same be only evidence of a Contract or obligatory upon the parties, F 6
50 cents,
MÁINNA" THE STAMP ACT.
NOTE. - If two ur mori ketters are offered in evidener tu
probe
an Agreement between the parties who shall have written such letters, it will be sufficient if any me of such letters In Stamped as un Agrument.
EXEMPTION.
Labei, Slip, or Memorandum containing the beads of any Fire or Marine Instrance to be effected.
Memorandum, Letter or Agreement made for or relating to the sale of any Goods. Wares, or Merchandize, or to the sale of any Shares in any Public Company.
Memorandum or Agreement made between the Master and Mariners of any Ship for Wages.
2. Bank Notes, or other Obligations for the payment of Money issued by any Banker or Banking Company in the Colony for local circulation and payable to bearer on demand,
3. Bills of Exchange, Promissory Notes or other Obliga- tions for the Payment of Money not included in the last preceding Article and not being Cheques or Orders for the payment of money at sight or on demand, if drawn singly If drawn in sets,.......
4. Bill of Lading or Acknowledgment of or for any Goods or Effects to be exported, for each part of avery Bet.....
5. Bond or other Obligation concerning Respondentia and Bottomry, ·
6. Charter Party or any Agreement or Contract for the charter or hiring of any sea going ship or vessel.
7. Transfer of Shares or Stock in any Public Company, 8. Power of Attorney,...
9. Note of Protest, by any Commander or Master of a { Vessel,
10. Any Notarial Act whatsoever not otherwise charged in this Schedule,
11 Receipt or Discharge given for the payment of Money or in acquittal of a debt paid in Money or otherwise, when the sum received, discharged or acquitted exceeds $10,
EXEMPTIONS.
Letter sent by Post, acknowledging_the_arrival of t Currency, or Promissory Note, Bill of Exchange, or any security for Money,
A Stamp Duty of half per cent per $100 of the average value of such Notes in Circulation during each half year, to be calculated by the value of such Notes in circulation on the last Saturday of each month during such balf year, from a Statement there- of to be furnished by each Banker or Bank- ing Company to the Collector of Stamp Revenue and verified on Oath by the Banker or the Manager or Agent and Accountant of such Banking Com- pany.
$1.
50 cents on each part of the set.
10 centa.
When the Su secur- ed does not exceed $10,000, $10; when above $10,000, $20.
$5.
See Article 13.
$2.
25 cents.
3 centa
F7
2
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