the-ordinances-of-the-legislative-counci-1890v2 — Page 244

834 ( 16 OF 1886. ] STAMPS .


Miscellaneous.
Denoting 13. When the duty with which an instrument is chargeable
stamp.
( 33 and 34
Vict, c . 97
depends in any manner upon the duty paid upon another
sect, 14. ) instrument,the payment of such last- inentioned duty shall, if
application be made to the Collector for that purpose, and on
production of both the instruments, be denoted in such manner
as the Collector thinks fit upon such first-mentioned instrument.
Cost of
stamps. 14. The expense of the stamp for any bill of exchange or
promissory note shall be borne by the person drawing or making
or negociating the same . The expense of any receipt stamp
shall be borne by the person receiving payment.
Collector's
acts revised
15. All decisions, orders, or acts of the Collector may be
by Governor. reversed or modified by the Governor. And whenever any
person shall suppose any decision of the Collector with reference
suppose any
to any document tendered by such person to be stamped , to be
erroneous, it shall be lawful for such person to make application
to the Supreme Court in its Summary Jurisdiction , and such
Court , having beard such person and the Collector or his deputy,
Appeal from may order the payment of the duty in dispute, or may make
Collector.
such other order as may be necessary under the circumstances.
Refund of
16. The Governor may order a refund by Treasury warrant
probate duty. of the whole or any portion of any probate duty which may
have been paid to the Collector, for the refund of which any
equitable claim shall be proved to his satisfaction, on the ground
of payment of probate duty on the same estate elsewhere,assign
ment or diminution of value of the estate, discharge of debts,
or other reasonable cause .
1
Government
not responsi. 17. The Government shall not be responsible for the loss of
ble for loss of or for damage to any document tendered for stamping, whilst
at damage to in the custody of the Collector, nor shall any officer of the
document
Stamp Office be responsible for such loss or damage, unless he
shall have caused it wilfully, fraudulently, or by gross negligence.
Offences.
Forging 18. Every person who forges, alters, or imitates, or assists
stamps, &c.
in forging, altering or imitating any stamp used for the purposes
of this ordinance shall be guilty offelony. Any stamp impressed
in the Stamp Office by any person without the authority of the
Collector, and not accounted for to him shall be held to be
forged within the meanings of this notice.
Uttering, and 19. Every person who uses, utters, disposes of, puts off, or
possession.
without lawful excuse is in possession of any forged, altered ,
or imitated stamp as aforesaid, knowing the same to be forged ,
altered, or imitated, shall be guilty of felony, and such stamp
or stamps shall be forfeited to the Crown.
Removing
marks, and
20. Every person who fraudulently removes an adhesive
possession , stamp from any document, or wilfully removes or attempts to