No. 3-184. Adhesive stamp on promissory note to bill of exchange or be cancelled. 26. It shall be the duty of every person to whom any bill of exchange or promissory note not written upon paper duly stamped shail be endorsed, transferred, or negotiated, to see that such bill or note has affixed thereon an adhesive stamp of the proper value, cancelled or effaced in the manner hereinafter mentioned, to the end that it may not be used again for any other purpose, and in case such adhesive stamp shall not have been already so cancelled or effaced, to cancel and efface the same then and there, or at latest before again endorsing away, transferring, or negotiating such bill or note, or receiving payment of the same. Any person contra- Penalty for not vening this section shall be liable to pay the sum of twenty shillings () to any person who will sue him for the same: Provided that every such adhesive stamp shall be cancelled by placing in figures in ink upon such stamp the amount of such bill or note, or by writing the name or the initials of the name of the person cancelling such instrument, together with the date of such cancellation. cancelling. Mode of cancelling. Bills of exchange and promissory of Act exempted. 27. Nothing in this Act contained shall be construed so as to require that any bill of exchange or promissory note which shall notes negotiated have been endorsed or negotiated by the payee or person in whose prior to taking effect favour it was originally made, at any time before the taking effect of this Act, should be stamped, and every such bill or note, if then already endorsed, transferred, or negotiated, may be again endorsed, transferred, or negotiated, and may be paid by any person liable thereon without being stamped. tions regarding the of instruments com 28. If any question shall arise in this Colony regarding what Decision of quesinstruments shall, for the purpose of this Act and of the schedule nature and validity annexed thereto, be deemed to be respectively bills of exchange ing under the operaand promissory notes, or regarding the nature of such alterations tion of this Act. made therein, after the same shall have been once perfected, as shall under this Act invalidate the same, or regarding what instruments shall be deemed to be policies of insurance, or regarding the alterations which may be made in any policy of insurance without requiring a new stamp, or regarding the circumstances under which any stamp shall be deemed to be a spoiled stamp, and as such proper to be exchanged, then such question shall, unless there be something in this Act repugnant thereto, be decided in like manner and by the same rules as if such question had arisen in England upon or in regard to the stamp laws for the time being in force in that country. 29. [Repealed by Act 13, 1870, § 1, and § 10 of that Act substituted.] 30. [Lapsed.] hesive stamps. 31. Every adhesive stamp which shall under or by virtue of the Cancellation of adschedule of this Act be required, or made use of, shall be cancelled by the person who is by the said schedule directed to cancel the 1 Amended by Act 13, 1870, Tariff 4, § 4. No. 3-1864. Penalty for noncancellation. Penalties for offences under this Act. fraudulent use of same, to the end that it may not be used for 32. If any person shall, after the taking effect of this Act, be convicted of any of the offences hereinafter in this section specified, he shall be liable to be imprisoned and kept at hard labour for any period not exceeding seven years; that is to say: 1. If he shall, with intent to defraud the public revenue of this Colony, forge or counterfeit, or cause or procure to be forged or counterfeited, any stamp or die which, in pursuance of this Act or of any other law in force for the time being, shall have been provided by the person or persons charged by the Governor with the duty of providing stamps or dies for impressing and denoting any stamp duty imposed or required by this Act or by any other law in force for the time being. 2. If he shall, with such intent as aforesaid, forge or counterfeit, or cause or procure to be forged or counterfeited upon paper, the impression, or any resemblance of the impression, or of any part of the impression, of any such stamp or die as aforesaid. 3. If he shall with such intent as aforesaid, utter, or sell, or offer for sale, any paper having thereon the impression of any such forged or counterfeited stamp or die, or part of any stamp or die, knowing the same to be forged or counterfeited. 4. If he shall, with such intent as aforesaid privately or secretly, and for his own gain or purposes, make use of any such stamp or die as aforesaid, provided as aforesaid by the person or persons charged as aforesaid by the Governor with the duty of providing stamps or dies for impressing and denoting any stamp duty imposed or required by this Act or by any other law in force for the time being. Persons making 33. If any person shall, with intent to defraud the public revenue stamp previously of this Colony, put to use, or attempt to put to use, as a stamp, or used liable to pen- shall sell or offer for sale, or otherwise utter or attempt to utter as alty. a stamp, any stamp, whether an adhesive stamp or not, and whether a postage stamp, of a stamp imposed or required by this Act, or any other law in force for the time being, which stamp he shall know to have been already used as a stamp, he shall, for every such offence, be liable upon conviction, to a fine not exceeding ten pounds, or to imprisonment, with or without hard labour, for any period not exceeding three months, or to both such fine and Or to prosecution such imprisonment: Provided that nothing in this section contained shall be construed so as to prevent such person from being prose for falsity. See Act 20, 1884, § 3. No. 3-1864. cuted for the crime of falsity, or any other crime of the like nature, instead of being prosecuted for the offence mentioned in this section of this Act: Provided also, that no person prosecuted for But not to both. the offence mentioned in this section shall be again prosecuted for or in respect of the same act, for any other crime as aforesaid, and that no person prosecuted for any other crime as aforesaid shall be again prosecuted for or in respect of the same act, for the offence mentioned in this section. 34. In the interpretation of this Act the term "paper" shall be taken to comprehend parchment and vellum as well as paper. 35. This Act shall commence and take effect from and after such date, not earlier than the fifteenth day of October, 1864, as the Governor shall by proclamation fix or determine. 36. This Act may be cited as "The Stamp Act, 1864.” SCHEDULE. ADMIRALTY COURT. [Abolished by 53 and 54, Vic. Chapter 27.] 2. AGREEMENTS. [Repealed by Act 13, 1870, § 1; Tariff 2, Act 20, 1884, substituted.] 3. ARBITRATIONS AND AWARDS. Every deed of submission to arbitrators Awards, where any sum of money is awarded to be paid by one person to another, to be stamped as follows: Where the sum awarded is under £100 For every additional £100 or fraction thereof 1. Every deed of submission and every award must, as to some part of it, be written upon, and not merely covered by stamped paper, or otherwise it must have an adhesive stamp affixed and cancelled, as in the 14th section in this Act mentioned. 2. Where the sum or matter in dispute shall be under ten pounds in value, the submission and the award shall both be exempt from -stamp duty. 4. BILLS, NOTES, CHEQUES, &C. [Repealed by Act 13, 1870, § 1, and Tariff 4 of that Act substituted.] 5. SHIPS, &C. [Repealed by Act 13, 1870, § 1, and Tariff 5 in that Act substituted.] [Repealed by Act No. 38, 1887.] 6. Definition of term "paper." Commencement of Act. Short title. Where the subject of the donation is money, and the amount exceeds £25, but does not exceed £100 For every additional £100 or fraction thereof Where the subject of the donation is not money 1. Deeds of or acts of donation must be written upon, and not merely covered by stamped paper, otherwise they must have an adhesive stamp affixed and cancelled, as in the 14th section of this Act mentioned. 2. Where the donation is of money, and the amount under twentyfive pounds, the deed or act need not be stamped. 3. Deeds of donations for religious or charitable purposes shall be exempt from stamp duty. Questions regarding the deeds so entitled to exemption to be decided by the Governor, whose decision shall be final. 8. TRANSFERS AND MORTGAGES. [Repealed by Act 13, 1870, § 1, and Tariff 8 in that Act substituted.] Every additional £100 or fraction thereof Every deed assigning property in trust 050 1 0 0 1. Under and by virtue of assignments in trust for creditors, the net assets shall be liable to a duty amounting to one-half the duty chargeable upon assets under insolvent estates. 2. Every deed assigning property in trust for creditors must as to some part of it, be written upon, and not merely covered by, stamped paper, or otherwise it must have an adhesive stamp affixed and cancelled, as in the 14th section of this Act mentioned. 3. The assignee shall, at all times after any such assignment, be bound to produce, upon demand, to the Distributor of Stamps, or t› any person appointed by him in writing, all accounts and papers belonging to the assigned estate, and necessary or calculated to show the amount of the fund for distribution. 4. Should the assignee decline or refuse to produce such accounts and papers, the Distributor of Stamps may, by motion, apply to the Supreme Court, or any Judge thereof, for an order upon such assignee to produce the same, and should such Court or Judge grant such motion, it shall be granted with costs. 5. The receipt to be granted by the Distributor of Stamps for the duty payable upon or in respect of the fund for distribution shall be written upon paper stamped with a stamp of the value of the duty paid. 10. CUSTOMS DEPARTMENT. For every bond, import or export, relating to bonded goods, when the amount for which such bond is made does not exceed £500 .. For every additional £100 or fraction thereof For each form of entry, inwards and outwards £0 2 6 0 0 6 0 0 6 1. These bonds must be written upon, and not merely covered by stamped paper. For every £100 and fraction thereof, insured on a Time For every additional £100 or fraction thereof Where the premiums on any policy of insurance on life or against fire shall be payable or be paid annually, the receipts for such annual payments shall be stamped as follows: On life policies for every £1 of such premium or fraction On fire policies for every £100 or fraction thereof of the sum insured £0 0 0 006 1 See Acts 13, 1870, § 5 and 20, 1884, Tariff 11, as to Cessions of Policies. No. 3-1864. |