STAMP.
No. 8 of 1921.
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court, arbitrator or referee of the amount of the unpaid duty and of the penalty, if any. Such duty and penalty, if any, shall be remitted to the Collector with the instrument to be stamped after the instrument has been admitted in evidence.
(4) If a public officer is empowered or required, by law to act upon, file or register, a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed or registered by such public officer, it shall be lawful for such public officer to call for the production of the original instrument or for evidence to his satisfaction that it was duly stamped, and no public officer shall act upon, file or register any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.
(5) The penalties on stamping instruments out of time referred to in sub-section (3) (c) shall be as follows-
$5 within one month out of time
$25 over one month and within three months out of time
$50 over three months and within six months out of time
$100 over six months out of time
7.—(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument is written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
8.—(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters.
(2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall
How instruments are to be written and stamped.
54 & 55 Vict. c. 39, s. 3.
Instruments chargeable under more than one heading.
54 & 55 Vict. c. 39, s. 4.
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Page 11
STAMP.
No. 8 of 1921.
1499
court, arbitrator or referee of the amount of the unpaid duty and of the penalty, if any. Such duty and penalty, if any,
shall be remitted to the Collector with the instrument to be stamped after the instrument has been admitted in evidence.
(4) If a public officer is empowered or required, by law to act upon, file or register, a duplicate or copy of any instrument, and if the original of such instrument would require to be duly stamped if acted upon, filed or registered by such public officer, it shall be lawful for such public officer to call for the production of the original instrument or for evidence to his satisfaction that it was duly stamped, and no public officer shall act upon, file or register any such duplicate or copy without production of the original instrument duly stamped or of evidence as aforesaid.
(5) The penalties on stamping instruments out of time referred to in sub-section (3) (c) shall be as follows-
$5
within one month out of time
over one month and within three months out of time over three months and within six months out of time
over six months out of time
$25
$50
$100.
7.—(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be. so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument it written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
8.-(1) An instrument containing or relating to several distinct matters shall be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the
matters.
(2) An instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, shall
How instru- ments are to and stamped.
be written
54 & 55 Vict. c. 39, s. 3.
Instruments chargeable than one heading. 54 & 55 Vict. c. 39, s. 4.
under more
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