The Stamp Act, 1882 sec. 14 any instrument did not arise from any intention to evade payment collector may of the proper stamp duty, he shall remit the fines prescribed by section remit fines under fourteen of this Act. Provided that such instrument be produced to the Colonial Treasurer or Sub-collector within twelve months after it was first executed. And any unstamped or insufficiently stamped As to instruinstrument, not otherwise herein provided for, which has been first executed at any place out of Western Australia may be stamped at any time within four months after it has been first received in Western Australia on payment of the unpaid duty only, and the stamp cancelled by the Colonial Treasurer or any such Sub-collector of Revenue. 17. Upon production to the Colonial Treasurer or any Sub-collector of Revenue of an instrument sufficiently stamped but the stamps whereon are not duly cancelled according to law, the Colonial Treasurer or such Sub-collector may himself cancel the same on payment of a fee of two shillings and sixpence. Provided always that such instrument be so produced within two months after it has been first executed. 18. (1) In any case in which a stamp might be affixed under section fourteen of this Act, any Civil Court may receive in evidence any instrument not bearing the stamp prescribed by the Schedule 'A,' on payment into Court of the proper amount of stamp duty and fine to be determined by the Court, whose decision on the point shall be final. (2) An entry of such payment, setting forth the amount thereof, shall be made in a book to be kept by the Master or other officer of the Court, and shall also be endorsed on the instrument, and shall be signed by such officer, who shall at the end of every month make a return to the Colonial Treasurer of the money (if any) which he has so received, distinguishing between the sums received by way of fine and the sums received by way of duty, stating the title of the suit and the name of the party from whom such money was received, and the date, if any, and the description of the instrument, for the purpose of identifying the same, and he shall pay over the money so received to the Colonial Treasurer, or to such person as he may appoint to receive the same. The said Master or other officer shall, on receipt of the said stamp duty and fine (unless the fine be remitted), affix the proper stamp to the said instrument, and cancel the same, and endorse on the said instrument a receipt for the payment of the fine, if any. Provided that any fine incurred under this section may be remitted by the Court in its discretion. 19. No instrument executed without being sufficiently stamped shall be stamped at any time after the execution thereof, except as herein provided, or with the sanction of the Governor. 20. When in any case, other than the cases provided for in sections fourteen and eighteen of this Act, any person shall entertain any doubt respecting the proper amount of stamp duty for any instrument, he may apply to the Colonial Treasurer for an adjudication with a view to remove such doubt, and shall at the same time pay a fee of one shilling, and thereupon the Colonial Treasurer shall determine the amount of stamp which such instrument should ments executed abroad Treasurer or may cancel stamp on instrument not duly cancelled Sub-collector Civil Court may direct proper stamp to be ment of proper affixed on pay ne How payment dealt with into Court to Master or other officer to affix proper stamp Court may remit fines How unstamped or insufficiently stamped instrument to be stamped after execution Persons having doubts, except in cases under secs. 14 and 18, as to amount of Stamp Duty, may apply to Colonial Treasurer for adjudi cation Fee Colonial Treasurer to stamp Instrument so stamped to be received in evidence Governor may license vendors of stamps. License Unlicensed persons selling stamps Spoiled stamps By error in instrument By death or refusal to execute By failure of consideration By not being brought into use By non-present ment of a Bill of Exchange Shall be delivered to Colonial Trea exchange the same The Stamp Act, 1882 bear, and on payment thereof shall cause such instrument to be stamped accordingly, and an additional stamp for one shilling to be affixed, with the words ' adjudication fee written across it and signed by the Colonial Treasurer, denoting that such adjudication fee has been paid. An instrument so stamped shall be received as properly stamped in evidence in any Court of Justice. 21. [Repealed by 57 Vic., No. 31.] 22. Every person who shall deal in stamps without having duly obtained a license in that behalf under this Act or the said repealed Act shall, upon conviction, be liable to a fine not exceeding Twenty pounds. 23. If any stamp, after having been issued in the manner allowed by this Act or the said repealed Act, shall have become damaged, spoiled, or unfit for use from any of the following causes : (1) If the same shall have been affixed to any instrument in which any accident or error has occurred rendering the same of no avail; (2) Or when by reason of the death or refusal of the party whose signature may be necessary to effect the transaction intended by such instrument, such instrument remains incomplete and of no avail; (3) Or when by reason of failure of consideration the transaction intended by such instrument cannot be effected, or such transaction has been effected by some other instrument duly stamped; (4) Or in the case of a bill of exchange, if the same is never brought into use; (5) Or in the case of a bill of exchange other than a bill drawn in sets as provided in this Act, if it shall not have been presented for acceptance; In any such case the Colonial Treasurer shall, upon application being made to him, and upon delivery to him of the stamped paper, damaged, surer, who shall spoiled, or rendered unfit for use, or unnecessary, cause a similar stamp or stamps of equal value to be delivered to the owner of such stamped paper so damaged or spoiled or rendered unfit for use or unnecessary, or to his representatives. Provided always that the Colonial Treasurer shall not be obliged to exchange any such stamps unless application for the same be made within two months of the period when the stamps shall have become damaged, spoiled, or rendered unfit for use, or unnecessary. Within two months Sec. 23 not to set delivered to Stamped dupli 24. The provisions of section twenty-three shall not extend to any bill of exchange or other instrument drawn in a set, if any one of such set shall have been delivered to the drawee or payee. 25. When an instrument shall have been duly stamped, and a duplicate or counterpart thereof certified under the hand of any cate, or counter person duly admitted to practise the law, or any notary public in Western Australia to be such duplicate or counterpart, shall be produced to the Colonial Treasurer or any Sub-collector of Revenue part of a stamped instru ment to be The Stamp Act, 1882 surer or Sub with a stamp affixed thereto of like value to that on the original produced to when such stamp does not exceed one penny, of half the value Colonial Treawhen the stamp does not exceed ten shillings, and of the value collector of five shillings in all other cases, it shall be lawful for the Colonial Treasurer or Sub-collector to cancel the stamp affixed to such duplicate or counterpart, by writing on or across it the word 'duplicate' and signing his name thereto, and thereupon such duplicate or counterpart shall be deemed to be duly stamped to all intents and purposes. 26. No person whose office it is to enrol, register, or enter in, or upon any rolls, books, or records, any instrument chargeable with any duty, shall enrol, register, or enter any such instrument unless the same be duly stamped. Registrar not to register unment stamped instru 27. All penalties and forfeitures imposed by this Act may be Penalties recovered in a summary manner before two Justices of the Peace. 28. Sections A, D, F, G, and H of The Shortening Ordinance, Shortening 1853,' are hereby incorporated with and shall be deemed to form part ordinance of this Act. 29. If any party shall feel aggrieved by any determination or Appeal adjudication of any Justice or Justices with respect to any penalty or forfeiture under the provisions of this Act, such party may appeal from such determination or adjudication to the Supreme Court. Provided always that notice of such appeal shall be given to the convicting Justice or Justices within three weeks, and that such appeal shall be entered for hearing within two months after such determination or adjudication. 16th SPECIAL REGULATIONS prenticeship 30. Every writing relating to the service or tuition of any appren- As to instrutice, clerk, or servant placed with any master to learn any profession, ments of aptrade, or employment, except articles of clerkship which are hereby specifically charged with duty, is to be deemed an instrument of apprenticeship. notes 31. No person, company, corporation, or partnership, shall, unless License for the he holds a license so to do from the Colonial Treasurer, which license issue of bank the said Treasurer is hereby required to issue on application being made for the same by such person, company, corporation, or partnership, in the form in the Schedule B to this Act annexed, issue any bank note without affixing thereto the stamp by this Act required to be affixed to promissory notes; and if any person, company, corporation, or partnership, issues any such note unstamped without such license, such person, company, corporation, or partnership, shall forfeit and pay a penalty of not more than Fifty pounds for each such offence; and if any person receives or takes any such bank note in payment or as a security, knowing the same to have been issued unstamped contrary to law, he shall forfeit the sum of Twenty pounds. 32. Every person, company, corporation, or partnership, carrying on the business of banker in the Colony, who shall be licensed under the provisions of this Act or the said repealed Act to issue and reissue bank notes without affixing thereto the stamp by this Act Parties licensed to render account of notes in circulation Amount to be paid thereon in lieu of stamp duty Order for pay. ment of money issued by a person not licensed to issue bank notes, upon every fresh issue thereof The Stamp Act, 1882 required to be affixed to promissory notes, shall prepare and return into the office of the Colonial Secretary the quarterly statements of their assets and liabilities as heretofore, and shall pay or cause to be paid to the Colonial Treasurer every quarter the sum of ten shillings for every One hundred pounds in value of all bank notes, being at the rate of Two pounds per centum per annum upon the average amount or value of the bank notes circulated by any such person, company, corporation, or partnership, as declared in the quarterly returns made as aforesaid, that is to say,-on the average amount shown in the return for the quarters ending on the 31st March, the 30th of June, the 30th of September, and the 31st of December in each and every year, which payment shall be made to the Colonial Treasurer upon such day after the termination of every such quarter as the said Treasurer may appoint; and if any such person, company, corporation, or partnership, neglect or refuse to render any such account or statement of his liabilities and assets, or at any time render or cause to be rendered a false account, or shall at any time refuse to pay or cause to be paid to the Colonial Treasurer such sum of money as may be due from him and at such times as required by this Act, such person, company, corporation, or partnership shall forfeit the sum of Five hundred pounds. 33. Every order or note for the payment of money being in the nature of a bank note and issued by any person, company, corporation, or partnership not being licensed to issue bank notes, shall, if reissued by such person, company, corporation, or partnership, from time must be stamped to time, bear a fresh stamp for every such re-issue; and such stamp shall be of the same value as such order or note was subject to upon the first issue thereof; and if any such person, company, corporation, or partnership re-issue any such order or note without such fresh stamp for every re-issue, such person, company, corporation, or partnership shall forfeit and pay a penalty of not more than Fifty pounds for each such offence; and if any person receives or takes any such order or note in payment or as a security, knowing the same to have been issued or re-issued contrary to law, he shall forfeit the sum of Twenty pounds. Penalty 'Bill of Exchange' 34. (1) The words 'bill of exchange,' for the purposes of this Act, include also, draft, order, cheque, and letter of credit, and any document or writing (except a bank note issued under license), entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money therein mentioned. (2) An order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfaction of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen, is to be deemed for the purposes of this Act a bill of exchange for the payment of money on demand. (8) An order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also any order for the The Stamp Act, 1882 payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf, is to be deemed for the purposes of this Act a bill of exchange for the payment of money on demand. means and includes any Promissory 35. (1) The term 'promissory note' document in writing (except a bank note issued under license) con- Note' taining a promise to pay any sum of money. (2) A note promising the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen, is to be deemed for the purposes of this Act a promissory note for the said sum of money. 36. No bill of exchange or promissory note actually drawn or made Bills, &c., drawn before the commencement of the said repealed Act shall be liable to duty. 37. The fixed duty of one penny on a bill of exchange for the payment of money on demand may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the bill is signed when he delivers it out of his hands, custody, or power. be 38. (1) The ad valorem duties upon bills of exchange and promissory notes drawn or made out of Western Australia are to denoted by adhesive stamps. (2) Every person into whose hands such bill or note comes in Western Australia before it is stamped shall, before he presents for payment, or endorses, transfers, or in any manner negotiates or pays such bill or note, affix thereto a proper adhesive stamp or proper adhesive stamps of sufficient amount, and cancel every stamp affixed thereto. (3) Provided as follows: before com- to duty may be denoted stamp Ad valorem noted in certain duties to be de cases by adhesive stamps Provisoes for the protection of (a) If at the time when any such bill or note comes into the bona fide holders any person (4) But neither of the foregoing provisoes is to relieve Not to relieve any person from any penalty incurred by him for not cancelling a stamp. |
