the-ordinances-of-the-legislative-counci-1890v4 — Page 181

1998 ORDINANCE No. 16 of 1886.


Stamp.


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 his
Appeal from
Collector. deputy , may order the payment of the duty in dispute, or may make such
other order as may be necessary under the circumstances .
Refund of 16. The Governor may order a refund by Treasury warrant of the
probate duty.
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, assignment or diminution of value of the estate,
discharge of debts , or other reasonable cause.
Government 17. The Government shall not be responsible for the loss of or for
not responsi
ble for loss of damage to any document tendered for stamping , whilst in the custody
or damage to
document. of the Collector, nor shall any officer of the Stamp Office be responsible
for such loss or damage, unless he shall have caused it wilfully, fraudu
lently, or by gross negligence.

Offences.

Forging 18. Every person who forges, alters , or imitates , or assists in forg
stamps, &c.
ing, altering or imitating any stamp used for the purposes of this Ordi
nance 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 meanings of
this notice.

Uttering, and 19. Every person who uses , utters , disposes of, puts off, or without
possession.
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 20. Every person who fraudulently removes an adhesive stamp
marks, and
possession. from any document , or wilfully removes or attempts to remove from any
adhesive stamp any mark that has been made thereon by way of cancel
lation , 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.
Penalties. 21. Every person who is convicted of any felony under this Ordi

nance shall be liable, at the discretion of the Court , to be kept in penal