the-ordinances-of-the-legislative-counci-1890v3 — Page 523

1806 ORDINANCE No. 15 OF 1884.


Stamp .


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 allowance may
be made within six months of signature .

Miscellaneous.

Cost of stamps. 13. The expense of the stamp for any bill of exchange or promissory note shall be
[12 of 1866, s. 22.]
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 14. All decisions , orders, or acts of the Collector may be reversed or modified by
revised by
Governor, the Governor. And whenever any person shall suppose any decision of the Collector
[12 of 1866, s. 28.]
with reference 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 heard such person and the Collector or
Appeal from his deputy, may order the payment of the duty in dispute, or may make such other
Collector.
order as may be necessary under the circumstances.
Refund of 15. The Governor may order a refund by Treasury warrant of the whole or any
probate duty.
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 pay
ment of probate duty on the same estate elsewhere, assignment or diminution of value
of the estate, discharge of debts , or other reasonable cause.
Government not 16. The Government shall not be responsible for the loss of or for damage to any
responsible for
loss of or damage document tendered for stamping, whilst in the custody of the Collector, nor shall any
to document.
[12 of1866, s. 21.] officer of the stamp office be responsible for such loss or damage, unless he shall have
caused it wilfully, fraudulently, or by gross negligence.

Offences.
Forging stamps, 17. Every person who forges, alters, or imitates , or assists in forging, altering
&c.
or imitating any stamp used for the purposes of this Ordinauce shall be guilty of
felony. 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
meaning of this section .
Uttering, and 18. Every person who uses, utters, disposes of, puts off, or without lawful excuse
possession.
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 19. Every person who fraudulently removes an adhesive stamp from any docu
and possession.
ment, or wilfully removes or attempts to remove from any adhesive stamp any mark
that has been made thereon by way of cancellation, or knowingly uses, puts off, or is
in possession of any adhesive stamp from which any such mark has been wholly or
partially removed, shall be guilty of a misdemeanor.