the-ordinances-of-the-legislative-counci-1890v2 — Page 245

STAMPS .
[ 16 of 1886. ] 835

remove from any adlıesive stamp any mark that has been made
thereon by way ofcancellation, or knowingly uses, puts off, or
is in possession of any adliesive stamp from which any such
mark has been wholly or partially removed, shall be guilty of a
iisdemeanor.
21. Every person who is convicted of any felony under this Penalties.
ordinance shall be liable, at the discretion of the Court, to be
kept in penal servitude* for any terın not exceeding seven years 1887.
4* ]9.10 of
and not less than three years, or to be imprisoned for any term
not exceeding two years with or without hard labour. And
every person who is convicted of any misdemeanor under this
ordinance shall be liable, at the discretion of the Court, to be
imprisoned for any term not exceeding two years with or with
out hard labour.
Procedure.
22. It shall be lawful for all Courts and Magistrates, and Impounding
for the Collector, and for all persons employed for the sale and unstamped.
distribution of stamps, and they are hereby required to take
possession of any docuraent as to which any breach of the laws
relating to stamp duties may appear to have been committed,
and to deliver the same to the Collector to be used in prosecut
ing the offender.
23. No person shall be proceeded against under section 6 or Limit of
7 of this ordinance except within two years from the date of prosecutions,
the offence nor without the consent of the Attorney General .
* *
*


25. This ordinance shall come into force on a day to be fixed clause
Suspending
.
by proclamation by the Governor.
SCHEDULE
of the proper stamps for such documents as require to be stamped
under this ordinance.
NOTE . - A document containing or relating to several distinct matters is to
be separately and distinctly charged with duty in respect of each
of such matters. Any document liable to stamp duty under more
than one article of this schedule shall be charged under that
article which imposes the highest duty.
1. Adjudication as to the amount of 1 $1.
stamp duty to be levied on any document, I

2. Agreement, or any memorandum of
an agreement, under hand only, and not other
wise specially charged with any duty, whether 50 cents.
the same be only evidence of a contract or
obligatory on the parties from its being a
written instrument, ....
Note . - Agreements as to letting or tenancy are in all cases chargeable as
leases. See articles 22 and 24.