1402
No. 16 of 1901.
STAMPS.
Incidence of cost of certain stamps.
**
Responsibility for loss of or damage to document.
by
(2) Every person who votes or attempts to vote under or means of any such letter or power of attorney, not being duly stamped, shall, on summary conviction, be liable to a fine not exceeding 200 dollars.
(3) Every vote given or tendered under the authority or by means of any such letter or power of attorney, not being duly stamped, shall be absolutely null and void.
[s. 19 (formerly s. 15), rep. No. 55 of 1911.]
20.--(1) The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negotiating the same.
(2) The expense of any receipt stamp shall be borne by the person receiving payment.
21. The Government shall not be responsible for the loss of or for damage to any document tendered for stamping whilst in the custody of the Collector, nor shall any officer of the Stamp Office be responsible for such loss or damage, unless he has caused it wilfully, fraudulently, or by gross negligence.
Liability of donationes mortis causâ and certain other gifts.
፡፡
>
66
Probate Duty.
22.-(1) In this and the following sections the word "estate" means the personal estate and effects of whatever kind of a deceased person, and includes property passing on the death of such person.
[44 & 45 Vict. c. 12 s. 33 (2).]
(2) The petition of any person applying for probate of the will, or letters of administration, with or without the will annexed, of the estate of a deceased person shall include or have annexed thereto a list or schedule of—
(a) any property taken as a donatio mortis causâ made by the deceased person, or taken under a disposition made by the deceased person purporting to operate as an immediate gift inter vivos, whether by way of conveyance, assignment, transfer, delivery, declaration of trust, or otherwise, which has not been bona fide made 12 months before the death of the deceased person, or taken under any gift, whenever made, under which the donee has not assumed
* As amended by No. 34 of 1911.
* As amended by No. 34 of 1911 and No. 21 of 1912.
* As amended by No. 34 of 1911, No. 1 of 1912 and No. 2 of 1912.
1402
No. 16 of 1901.
STAMPS.
Incidence
of cost of certain stamps.
**
Responsibility for loss of or damage to document.
by
(2) Every person who votes or attempts to vote under or means of any such letter or power of attorney, not being duly stamped, shall, on summary conviction, be liable to a fine not exceeding 200 dollars.
(3) Every vote given or tendered under the authority or by means of any such letter or power of attorney, not being duly stamped, shall be absolutely null and void.
[s. 19 (formerly s. 15), rep. No. 55 of 1911.]
20.--(1) The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negotiating the same.
(2) The expense of any receipt stamp shall be borne by the person receiving payment.
21. The Government shall not be responsible for the loss of or for damage to any document tendered for stamping whilst in the custody of the Collector, nor shall any officer of the Stamp Office be responsible for such loss or damage, unless he has caused it wilfully, fraudulently, or by gross negligence.
Liability of donationes
or
mortis causâ
and certain
other gifts
፡፡
>
66
Probate Duty.
22.-(1) In this and the following sections the word "estate" property or effects of a deceased person, means the per- sonal estate and effects of whatever kind of such person, and includes
and disposi- property passing on the death of such person.
tion of property to
probate duty. [44 & 45 Vict. c. 12 s. 33
(2).]
(2) The petition of any person applying for probate of the will, or letters of administration, with or without the will annexed, of the estate of a deceased person shall include or have annexed thereto a list or schedule of—
(a) any property taken as a donatio mortis causâ made by the deceased person, or taken under a disposition made by the deceased person purporting to operate as an immediate gift inter vivos, whether by way of conveyance, assigninent, transfer, delivery, declaration of trust, or otherwise, which has not been bona fide made 12 months before the death of the deceased person, or taken under any gift, whenever made, under which the donee has not assumed
* As amended by No. 34 of 1911.
As amended by No. 34 of 1911 and No. 21 of 1912.
As amended by No. 34 of 1911, No. 1 of 1912 and No. 2 of 1912.
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