Penalty for unauthorised dealing in stamps, &c. ib. s. 1.
Provisions
ination of a licence. ih. s. b.
398
(5.) Every person liceused to deal in stamps shall cause to be visibly and legibly painted and shall keep so painted in letters of not less than one inch in length on some conspicuous place on the outside of the frout of every house, shop, or place in or at which he is licensed to deal in unused stamps, his full name, together with the words "Licensed to sell stamps," and for every neglect or omission so to do shall on summary conviction incur a fine not exceeding one hundred dollars.
4.-(.) If any person who is not duly appointed to sell and distribute stamps deals in any manner in stamps, with- out being licensed so to do, or at any house, shop, or place not specified in his licence he shall for every such offence incur on summary conviction a fine not exceeding two hundred dollars.
(2.) If any person who is not duly appointed to sell and distribute stamps, or duly licensed to deal in stamps, has, or puts upon his premises either in the inside or on the outside thereof, or upon any board or any material what- ever exposed to public view, and whether the same be affixed to his premises or not, any letters importing or intending to import that he deals in stamps, or is licensed so to do, he shall on summary conviction incur a fine not exceeding one hundred dollars.
5.-(1.) If the licence of any person to deal in stamps as to determ expires or is revoked, or if any person licensed to deal in stamps dies or becomes bankrupt, and any such person at the expiration or revocation of his licence, or at the time of his death or bankruptcy, has in his possession any stamps, such person, or his executor or administrator, or the recei- ver or trustee or official assignee under his bankruptcy, may, within six months after the expiration or revocation of the licence, er after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.
Penalty for bawking stamps.
ib. s. 6.
Procedure
allowance. ib. s. 9.
(2.) The Collector may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, it proof to his satisfaction is furuished that the same were actually in the possession of the person, whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his death or bankruptcy, and that the stamps were purchasod or procured by that person at any public office, or frem some person duly appointed to sell and distribute stamps,
duly licensed to deal in stamps,
or
6.(1.) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any stamps, he shall in addition to any other fine or penalty to which he may be liable incur on summary con- viction a fine of two hundred dollars.
(2.) In default of payment of the fine, on summary conviction the offender shall be imprisoned with or with- out hard labour for any term not exceeding two months.
(3.) All stumps 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.
(4.) Any Police Officer may arrest a person found Com- mitting an offence against this section and take him be- fore a Magistrate who shall hear and determine the matter.
Allowance for Spoiled Stamps.
7. Subject to sach regulations as the Governor-in- for obtaining Council may think proper to make, and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance is to be made by the Collector for stamps spoiled in the cases hereinafter men- tioned; (that is to say).
x
(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:
Page 5Page 6
Page 6 399
(2.) Any adhesive stamp which has been inadver- tently 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 stamp should be allowed:
(1.) 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 manuer what- ever or delivered out of his hands for any pur- pose other than by way of tender for accept-
ance:
(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 deli- vered out of his hands:
(6.) The stamp on any bill of exchange or promis- sory note which from any omission or error has been spoiled or rendered useless, although the same, being a bill of exchange, may have been accepted or indorsed, or, being a promis- sory note, may have been delivered to the payee, provided that another completed and nly stamped bill of exchange or promissory note is produced identical in every particular, except in the correction of the error or omission, with the spoiled bill or note:
7.) The stamp used for any of the following instru-
ments; that is to say,
(a.) An instrument executed by any party thereto, but afterwards found to be abso- lutely void from the beginning: (4.) An instrument excented by any party thereto, but afterwards found unfit, by reason of any error or mistake therein, for the purpose originally intended : (e.) An instrument executed by any party thereto which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of sonie necessary party to sign the same or to complete the transaction according to the instrument, is incomplete and in- sufficient for the purpose for which it was intended:
(d.) An instrument executed by any party thereto, which by reason of the refusal of any person to act nuder the same, or for want of enrolment or registration within the time required by law, fails of the intended purpose or becomes void : (c) An instrument executed by any party thereto which is inadvertently and un- designedly spoiled, and in lien whereof another intrument made between the same parties and for the same purpose is executed and duly stamped, or which becomes useless in consequence of the transaction intended to be thereby ieffected being effected by some other
ustrument duly stamped :
Provided as follows :—
(4.) That the application for relief is made within six months after the stamp has been spoiled or become useless or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom
.t
was first or alone executed or within such further time as the Collector may prescribe in the case of any instrument sent abroad for execution or when from nuavoidable circumstances any instru- ment for which another has been sub- stituted cannot be produced within the said period;
No comments yet.
Private notes are available after approval.