2034
No. 35 of 1911.
Provisions as to determination of a licence.
54 & 55 Vict. c. 38 s. 5.
Penalty for hawking stamps.
ib. s. 6.
*
Procedure for obtaining allowance for spoiled stamps. ib. s. 9.
STAMP DUTIES MANAGEMENT.
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 be liable, on summary conviction, to a fine not exceeding 100 dollars.
5.-(1) If the licence of any person to deal in stamps 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 receiver or trustee or official assignee under his bankruptcy, may, within 6 months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.
(2) The Collector may in any such case pay to the person bringing or sending stamps the amount of the duty thereon, if proof to his satisfaction is furnished that the same were actually in the possession of the person whose licence has expired or been revoked, or so dying or becoming bankrupt, for the purpose of sale, at the time of the expiration or revocation of the licence, or of his death or bankruptcy, and that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 purchased or procured by that person at any public office, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.
6.-(1) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any unused stamps, he shall in addition to any other fine or penalty to which he may be liable incur, on summary conviction, a fine of 200 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.
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
* As amended by No. 51 of 1911 and No. 17 of 1912.
As amended by No. 50 of 1911, No. 17 of 1912 and No. 43 of 1912
Supp. Sched.
1
2034
No. 35 of 1911.
Provisions as
to deter- mination of a licence.
54 & 55 Vict. c. 38 s. 5.
Penalty for hawking stamps.
ib. s. 6.
*
Procedure
for obtaining allowance for spoiled stamps. ib. s. 9.
t
STAMP DUTIES MANAGEMENT.
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 be liable, on summary conviction, to a fine not exceed- ing 100 dollars.
5.-(1) If the licence of any person to deal in stamps 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 administra- tor, or the receiver or trustee or official assignee under his bank- ruptcy, may, within 6 months after the expiration or revocation of the licence, or after the death or bankruptcy, as the case may be, bring or send the stamps to the Collector.
(2) The Collector may in any such case pay to the person bring- ing or sending stamps the amount of the duty thereon, if proof to his satisfaction is furnished 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 purchased or procured by that person at any public office, or from some person duly appointed to sell and distribute stamps, or duly licensed to deal in stamps.
6.-(1) If any person, whether licensed to deal in stamps or not, hawks or carries about for sale or exchange, any unused stamps, he shall in addition to any other fine or penalty to which he may be liable incur, on summary conviction, a fine of 200 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 dis- posed 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.
7. Subject to such regulations as the Governor-in-Council may make, and to the production of such evidence by statutory declara- tion or otherwise as the Collector may require, allowance shall be
* As amended by No. 51 of 1911 and No. 17 of 1912.
As amended by No. 50 of 1911, No. 17 of 1912 and No. 43 of 1912
Supp. Sched.
1
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