the-ordinances-of-the-legislative-counci-1890v2 — Page 243

STAMPS . [ 16 OF 1886. ] 833


4. In all other cases of stamping after execution there shall
be charged as a penalty , if within one month of
execution double, if within two months ten times , if
after two months twenty times the deficient duty.
5. If the Collector be satisfied that the omission or neglect
to stamp arose solely from urgent necessity or unavoid
able accident, he shall reinit the penalty prescribed by
this section . He may require sworn or other evidence
as to the circumstances at his discretion .
Adjudication .
11. Whenever any person is in doubt respecting the proper Adjudication .
amount of stamp duty payable upon any document, he may
apply to the Collector for an adjudication on such document, at
the same time depositing a fee of one dollar, whereon the
Collector shall determine the amount of duty to which such
document is liable, and on payment thereof shall impress the
document with stamps to that amount, also with an additional
stamp denoting that the adjudication fee has been paid.
If the Collector is of opinion that the document is not
chargeable with any duty he may stamp such document with a
particular stamp denoting that it is not chargeable with any
duty, or may make an entry to that effect on such document,
in addition to which he shall impress it with the adjudication
fee stamp .
Any document bearing the said adjudication fee stamp shall
be received in evidence in any Court or registered by any public
officer as properly stamped, and sball be regarded as properly
stamped for any purpose whatever.
Spoiled Stamps.
12. Whenever material bearing an impressed stamp has Spoiled
become damaged, spoiled , or unfit for use, the Collector, on its stampsmay
be allowed.
delivery to him , may supply the owner of such spoiled material
with stamps of equal value to those originally impressed, subject
to the following rules :
1. In the case of unexecuted documents spoiled by error
in the writing, defaced by accident, or rendered useless
by unforeseen circumstances before completion , such
allowance may be made within six months of spoiling.
2. In the case of executed documents found unfitted for
the purpose originally intended by errors therein, or
the execution of which cannot be completely carried
out by reason of the death or refusal to sign of any
person or other unforeseen circumstance, or in the
case of bills of exchange or promissory notes no part
of which has been delivered to the payee ,, such allow
ance may be made within six months of signature.