Stamp Act 1882 (WA) | CaseChat AU

WESTERN AUSTR IA

ANNO QUADRAGESIMO SEXTO

VICTORIA, BEGINS

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• Et=nO".**0 ili:tefl W.0

No. VI.

AN ACT to repeal " The Stamp Act, 1881," and to re-enact the provisions thereof with amendments.

[Assented to, 21st September, 1882.]

HEREAS it is expedient to amend " The Stamp Act, 1881,"

PY and to retain the law relating to Stamp Duties in one enactment: Be it enacted by His Excellency the Governor of Western Australia and its Dependencies, by and with the advice and consent of the Legislative Council thereof, as follows:-

1. THIS Act may be cited for all purposes as "The Stamp Short Title.

Act, 1882."

"THE Stamp Act, 1881," is hereby repealed from and after the 30th clay of September, 1882, but such repeal shall not affect any duty which shall have been payable thereunder before the repeal thereof, nor any penalty nor forfeiture incurred in respect of the uontpayment of any such duty, nor shall such repeal affect the validity of any proclamation, order, or license heretofore made or granted under the provisions of sections six, seven, and nineteen if the said Act of 1881.

460 VICITORIX, No, 6.

The Stamp Act, 1882.

Interpret in.

3, THE following words and. expressions used in this Act shaft

unless there be something in the context repugnant thereto, have

the following meanings:—

" Paper.•

" Paper " means and includes every sort of material upon which words or figures can be expressed:

Write," " written," and " writing," include every mode in

" wining."

which words or figures can be expressed upon paper:

Bank Non-."

Bank Note" shall mean all bills of exchange or promiscouv notes for the payment of money issued or made by iniv person, company, or co-partnership, carrying on busine;s as bankers, payable to the bearer on demand:

" L'aulter "	"Banker " means and includes any corporation, society. partnership, or branch thereof, and any person or persons carrying on the business of banking in Western Australia:
(MN: runt	"Instrument" means and includes every written document. and any matter or thing enumerated or set forth m thy Schedule A to this Act annexed :

Stamp " means as well a stamp impressed by means ()I' a die as an adhesive stamp, and not being a postage stamp within the meaning of "The Postage Stamp Ordinance, 1854: "

Sunup."

1 Stamped," with reference to instruments and paper, applies as well to instruments and paper impressed with stamps by means of a die, as to instruments and paper haling adhesive stamps affixed thereto:

" Executed" and " execution," with reference to instruments

" Eyecti

" and " caro l

-t'ini,"

not under seal, mean " signed " and " signature:

Money" includes all sums expressed in British or hi ain Foreign or Colonial currency:

" means and includes any share in the stocks or funds of Western Australia or of any Foreign or Colonial State or Government, or in the capital stock or funded debt of any company. corporation, or society in Western Australia, or o any . oreign or colonial company. corpor. ation. or sociocy:

aide Security."

Markeiabk Seem;

ncans a security of such a &scrip-

tLO.,

bc,

old in 76 restern Au4ralia:

Person includes cont

ation, and society:

Die

46° VICTORIIE, No. 6.

The Stamp Act, 1882.

"	Die " means and includes any plate, type, tool, or imple-

ment whatever prescribed by or used under the direction "Dn'''

of the Governor for expressing or denoting any duty, or

the fact that any duty or penalty or fine has been paid,

or that an instrument is duly stamped, or is not charge-

able with any duty, and also any part of any such plate,

type, tool, or implement:

" Forge" and " Forged" mean and include counterfeit and Forge,” "forged."

counterfeited :

" Duty " and " duties " mean the stamp duty and stamp

„ Duty," "duties."

duties from time to time chargeable by law by virtue

of this Act.

4. THIS Act shall commence and take effect on the first day of Date of operation.

October, 1882.

ON and after the commencement of this Act, and subject to be charged for the use of Her Majesty, her heirs and successors, for the public uses of the said Colony, upon the several instruments specified in the said Schedule to this Act, the several duties in the said Schedule specified, and no other duties.

the exemptions contained in the Schedule A to this Act, there shall Stamp Duties.

Op ALL stamp duties which may from time to time be chargeable by law upon any instruments are to be paid and denoted How duties are to be paid.

according to the general and special regulations in this Act con-

tained.

(2.) The Schedules and everything therein contained are

Schedules to be part of the

Ce be read and construed as part of this Act.

Act.

GENERAL REGULATIONS.

.) PAYMENT of any stamp duty required by this Act to be paid in respect of any instrument shall be made (until the Governor Stamps used in payment

to be cancelled.

shall by Proclamation, to be inserted in the Government Gazette, otherwise prescribe) by affixing on the face of the instrument an adhesive stamp or stamps denoting the amount of such duty, and duly cancelling the same in manner herein prescribed ; and every oN‘	ninstruments are to be
instrument required by law to be stamped is to be so stamped that the	stamped .
stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece
of paper.

(o )

4 460 VICTOBI}E, No. 6.

The Stamp Act, 1882.

(2.) If more than one instrument be written on the same piece of paper, every one of such instruments is to be separately and distinctly stamped with the duty with which it is chargeable.

8. IT shall be lawful for the Governor, from time to time, by

Governor to prescribe	writing under his hand, to prescribe the form, size, and material of
stamps, dies, &e.	the stamps and dies to be used, and the mode and place of impress. ing, affixing, or denoting thereupon the value of the same under the provisions of this Act.

P. THE Colonial Treasurer for the time being shall be the only

Colonial'	reasurer to issue person authorised in the first instance to issue, on the part of Her
stamps.

Majesty, to any person, stamps, on payment of the stamp duty duly

denoted by the same.

10. (i.) AN instrument, the duty on which is required or per.

cancellation of adhesive	General direction as to the milted by law to be denoted by an adhesive stamp, is not to be
stamps. deemed duly stamped by an adhesive stamp unless the pperson

required or authorised by law to cancel such adhesive stamp cancels the same by gwritin on or across the stamp his name or initials, or the name or initials of his firm, together with the true date of his so writing, so that the stamp may be effectually cancelled and rendered incapable of being used for any other instrument, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.

(2.) Every person who, being required by law to cancel an

to do so in manner aforesaid, shall, unless otherwise herein specially

provided, forfeit a sum not exceeding Ten pounds.

fusal.

Penalty for neglect or re- adhesive stamp, wilfully neglects or refuses dilly and effectually

11. EXCEPT where otherwise specifically provided by this Act,

Cancellation of	adhesive the adhesive stamp upon any instrtunent shall be cancelled by the person by whom such instrument is first executed. Provided that if
stamps.

Proviso.

any solicitor of the Supreme Court or any notary public of the Colony shall. at the time of such execution by such person as afore. said, write his name on or across any stamp affixed to the instrument. together with the true date of his so writing, and words or letters to denote that he has written Ins name as a solicitor or notary public as aforesaid, as the case may be, such stamp shall be deemed to be duly and effectually cancelled to all intents and purposes.

ALL the facts and circumstances affecting the liabilit y 0f

Fasts and circumstances

12.

affecting duty to he set forth all y instrument to ad nilorem duty, or the amount of the ad valorem

in instruments.

duty

46° VICTORLE, No. 6.

The Stamp Act, 1882.

duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument ; and every person who, with intent to defraud Her Majesty, her heirs or successors,—

. Executes any instrument in which all the said facts and

circumstances are not fully and truly set forth:

2. Being employed or concerned in or about the preparation of any instrument, neglects or omits hilly and truly to set forth therein all the said facts and circumstances:

shall forfeit a sum not exceeding Ten pounds.

Penalty not exceeding Ten

Pounds.

13, EXCEPT as otherwise provided by this Act, no instrument

Instruments not duly stamp-

executed in Western Australia, or relating, wheresoever executed,	ed inadmissible except in
to any property situate or to any matter or thing done or	criminal proceedings.
to be done in Western Australia, shall, except in criminal proceedings, be pleaded or given in evidence or admitted to be good, useful, or available in law or equity, unless it is duly stamped in accordance with the law in force at the time when it was first executed.

14. (I.) IF any instrument required by law to be stamped, not

Instrument executed with-

being a bill of exchange or receipt for money, shall have been	out being stamped.
executed in Western Australia without being duly or sufficiently stamped, the Colonial Treasurer or any Sub-collector of Revenue may affix the proper stamp thereto, and himself cancel the same as follows :-

(2.)

If such instrument be produced to the Colonial Treasurer

One week.

or any such Sub-collector within one week from the time of its execution, on payment of a fine of One pound, or double the amount of proper stamp duty if that amount does not exceed One pound.

(3.) If produced after one week but within six weeks, a

fine of Two pounds, or three times the amount of proper stamp

duty if that amount does not exceed Two pounds.

Under six weeks.

(¢.) If produced after six weeks but within four months, a

fine of Four pounds, or four times the amount of proper stamp

duty if that amount does not exceed Four pounds.

Within four months.

(s.) If produced after four months, a fine of Eight pounds,

or ten times the amount of proper stamp duty if that amount

does not exceed Eight pounds.

After four months.

15. IT shall be the duty of the Colonial Treasurer or any such

Colonial Treasurer or Sub-

Sub-collector to determine whether any instrument falling under the

collector to

determine

last

6 46° YICTORL'F, No. 6.

The Stamp Act, 1882.

last preceding section shall be properly stamped, and as to the

whether instrument may be amount of stamp duty.

stamped.

IF the Colonial Treasurer or any Sub-collector of Revenue stamp any instrument did not arise from any intention to evade payment of the proper stamp duty, he shall remit the fines pre, scribed by section fourteen of this Act. Provided that such instru. meat be produced to the Colonial Treasurer or Sub-collector within twelve months after it was first executed. And any unstamped or insufficiently stamped instrument, not otherwise herein provided

16.

Colonial Treasurer or Sub-

collector may remit fines	be satisfied that the omission or neglect to stamp or sufficiently
under sec. 14.
abroad.
As to instruments executed	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-

Treasurer or Sub-collector collector of Revenue of an instrument sufficiently stamped but themay cancel stamp on instru- ment not duly cancelled. 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, (I.) IN any case in which a stamp might be affixed under

per stamp to be afiixed	civil Court may direct pro- section fourteen of this Act, any Civil Court may receive in evidence
payment of proper line. any instrument not bearing the stamp prescribed by the Schedule

" A," on payment lnt0 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 lie has so received., distinguishing between the sums received by way of fine end the Sums received by way of duty, stating- the dt13 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, OT to such person as he may appoint to receive the same. The said

How payment into Court to

be dealt with.

Master

46° VICTORLE, No. 6.

The Stamp Act, 1882.

ljnster or other officer shall, on receipt of the said stamp duty and	Master or other officer to
fine (lidless the fine be remitted), affix the proper stamp to the said	affix proper stamp.
instrument, and cancel the same, and endorse on the said instrument
a receipt for the payment of Le fine, if any. Provided that any
fine incurred under this section may be remitted by the Court in	Court may remit
its discretion.

19.

NO instrument executed without being sufficiently stamped shall be stamped at any time after the execution thereof, except as	How unstamped or insuffi-
ciently stamped instrument to be stamped after execu-
herein provided, or with the sanction of the Governor.	tion.

20.

WHEN in any case, other than the cases provided for in Factions fourteen and eighteen of this Act, any person shall entertain	Persons having doubts, ex-
cept in eases under secs. 14 and 18, as to amount of
any doubt respecting the proper amount of stamp duty for any	Stamp Duty may apply to
instrument, he may apply to the Colonial Treasurer for an adjudi-	Colonial Treasurer for ad-
cation with a view to remove such doubt, and shall at the same time	judication.
pay a fee of one shilling, and thereupon the Colonial Treasurer	Fee.
shall determine the amount of stamp which such instrument should
bear, and on payment thereof shall cause such instrument to be
stamped accordingly, and an additional stamp for one shilling to be	Colonial Treasurer to stamp.
affixed, with the words " adjudication fee ' written across it and
signed by the Colonial Treasurer, denoting that such adjudication	Instrument so stamped to
fee has been paid. An instrument so stamped shall be received as	be received in evidence.
properly stamped in evidence in any Court of Justice.

THE Governor may, by writing under his hand, counter- sigmed by the Colonial Secretary, license vendors of stamps, and may	Governor may license ven-
dors of stamps.
direct how and under what conditions stamps may be issued to such
vendors for sale and what accounts of such stamps shall be kept by
them. The license may be for any time, and may at any time be
revoked by the Governor, and its issue and revocation shall be	License.
notified in the Government Gazette.

21.

EVERY person who shall deal in stamps without having

duly obtained a license in that behalf under this Act or the said stamps.

repealed Act shall, upon conviction, be liable to a fine not exceeding

Unlicensed persons selling

Twenty pounds.

22.

23. IF ally stamp, after having been issued in the manner Spoiled stamps.

allowed by this Act or the said repealed Act, shall have become

damaged, spoiled, or unfit for use from any of the following causes

. If the same shall have been affixed to any instrument in By error instrument.

which any accident or error has occurred rendering the

same of no avail;

8 46" VICTORIA, No. 6.

Tie Stamp Act, 1882.

By death or refusal to ex-	2. Or when by reason of the death or refusal of the partv whose signature may be necessary to effect the tram, action intended by such instrument, such instrument remains incomplete and of no avail ;
ecute.
By failure of consideration.	3. Or when by reason of failure of consideration the trans. action intended by such instrument cannot be effected, or such transaction has been effected by some other instrument duly stamped ;
By not being brought into

use.	Or in the case of a bill of exchange, if the same is never

brought into use ;

By non-presentment of a

Bill of Exchange.	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 ;
Shall be delivered to Co-

lonial Treasurer, who shall	In any such case the Colonial Treasurer shall, upon application
exchange the same.	being made to him, and upon delivery to him of the stamped paper, damaged, spoiled, or rendered unfit for use, or unnecessary, cause a similar stamp or stamps of equal value to be delivered to tile 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
Within two months.	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.

See. 23 not to extend to

24.

THE provisions of section twenty-three shall not extend to

Bills of Exchange, &c.,

ally bill of exchange or other instrument drawn in a set, if any

drawn in a set, if one of

such set delivered to drawee	one of such set shall have been delivered to the drawee or
or payee.	payee.

Stamped duplicate, or coun-

25.

WHEN an instrument shall have been duly stamped, and a

terpart of a stamped instru-	duplicate or counterpart thereof certified under the hand of any
ment to be produced to
Colonial Treasurer or Sub-	person duly admitted to practise the law, or any notary public in
collector.	Western Australia to be such duplicate or counterpart, shall be produced to the Colonial Treasurer or any Sub-collector of Revenue with a stamp affixed thereto of like value to that on the original when such stamp does not exceed one penny, of half the value when the stamp does not exceed ten shillings, and of the value of five shilling's 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

46° VICTORIIE, No. 6.

The Stamp Act, 1882.

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

Registrar not to register

unstamped instrument.

any duty, shall enrol, register, or enter any such instrument unless

the same be duly stamped.

ALL penalties and forfeitures imposed by this Act may be recovered in a summary manner before two Justices of the Peace.

Penalties.

27„

SECTIONS A, D, F, G, and LI of " The Shortening Ordinance, 1853," are hereby incorporated with and shall be deemed	Shortening Ordinance, 16th
Viet., No. 11.
to form part of this Act.

28.

IF any party shall feel aggrieved by any determination or 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.

Appeal.

29.

SPECIAL REGULATIONS.

EVERY writing relating to the service or tuition of any

apprentice, clerk, or servant placed with any master to learn any prenticeship.

profession, trade, or employment, except articles of clerkship which

are hereby specifically charged with duty, is to be deemed an

instrument of apprenticeship.

As to instruments of ap-

30.

NO person, company, corporation, or partnership, shall.' unless he holds a license so to do from the Colonial Treasurer

31.

, which License for the issue

bank notes.

license 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

10 46° VICTORIZE, No. 6.

The Stamp Act, 1882.

to have been issued unstamped contrary to law, he shall forfeit the

sum of Twenty pounds.

32. EVERY person, company, corporation, or partnership

Parties licensed to render	carrying on the business of banker in the Colony, who shall b e
account of notes in circula-	licensed under the provisions of this Act or the said repealed Act
tion.	to issue and re-issue bank notes without affixing thereto the stamp by this Act 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
Amount to be paid thereon	quarter the sum of ten shillings for every One hundred pound's
in lieu of stamp duty.	in value of all bank notes, being at the rate of Two pounds per corium per annum upon the average amount or value of the bank notes circulated by any such person, company, cor. poration, 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 clay 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 clue 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

Order for payment of

money issued by a person	the nature of a bank note and issued by any person, company,
not licensed to I:sue banl:	corporation. or partnership not being licensed to issue bank notes,
note:, must be stamped
upon every fresh issue	shall. if re-issued by such person, company, corporation, or partner-
thereof.	ship. from time 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
Penally.	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.

46° VICTORIIE, No. 6.

The Stamp Act, 1882.

34. (1.) THE words " bill of exchange," for the purposes of this

"Bill of Exchange."

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 con- tingency 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.

(3.)	An order for the payment of any sum of money weekly,

monthly, or at any other stated periods, and also any order for the 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.

35. (i .) THE term " promissory note " means and includes any

"Promissor

Note."

document in writing (except a bank note issued under license)

containing 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 per- formed 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 Bills, Sze., drawn before

or made before the commencement of the said repealed Act shall Wtm

ann;penLerlnet81 2f not Tulle

be liable to duty.

ble to duty.

37. THE fixed duty of one penny on a bill of exchange for the The fixed duty may be

payment of money on demand may be denoted by an adhesive stamp, denoted by km adhesive

dime

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.

38. ( .) THE act valorem duties upon bills of exchange and Ad valorem duties to be de_

Promissory notes drawn or made out of Western Australia are to noted incases by	adhesive
be denoted by adhesive stamps.

(2 )

12 VICTORLE, No. 6.

The Stamp Act, 1882.

(2.) Every person into whose hands such bill or note comes in Western Australia before it is stamped shall, before lie presents for payment, or endorses, transfers, or in any maimer 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.

Provisoes fur the pxoteetiox

of bond fide holders.

(3.) Provided as follows:

(a.)

If at the time when any such bill or note comes into the hands of any bond fide holder thereof, there is affixed thereto an adhesive stamp effectually obliter- ated, and purporting and appearing to be duly cancelled, such stamp shall, so far as relates to such holder, be deemed to be duly cancelled, although it may not appear to have been so affixed or cancelled by the proper person.

(b.)

If at the time when any such bill or note comes into the hands of any bond fide holder thereof, there is affixed thereto an adhesive stamp not duly cancelled, it shall be competent for such holder to cancel such stamp as if he were the person by whom it was affixed, and upon his so doing, such bill or note shall be deemed duly stamped, and as valid and available as if the stamp had been duly cancelled by the person by whom it was affixed.

Not to relieve any person.

( 4 .)

But neither of the foregoing provisoes is to relieve any

person from any penalty incurred by him for not cancelling a

stamp.

39. A BILL of exchange or promissory note purporting to be

Bills and notes purporting drawn or made out of Western Australia is, for the purposes ofto he drawn, Ste., abroad, to

be deemed to have been so this Act, to be deemed to have been so drawn or made, although

drawn, &re. in fact it may have been drawn or made within Western

Australia_

10. .) EVERY person who draws, makes, issues, endorses,

any unstamped note or billtransfers, negotiates, presents for payment, or pays any bill of	Penalty for issuing,
Ten pounds, and the bill or exchange or promissory note liable to duty and not being duly note to be unavailable. stamped, shall forfeit a sum not exceeding Ten pounds, and the

person who takes or receives from any other person any such bill or note not being duly stamped either in payment, or as a security, or by purchase or otherwise. shall not be entitled to recover thereon or to make the same available for any purpose whatever.

(2 )

46° VICTORIA, No. 6.

The Stamp Act, 1882.

(2.) Provided that if any bill of exchange for the payment of money on demand, liable only to the duty of one penny, is

Proviso as to the fixed duty.

presented for payment unstamped, the person to whom it is so presented may affix thereto a proper adhesive stamp, and cancel the same, as if he had been the drawer of the bill, and may, upon so doing, pay the sum in the bill mentioned and charge the duty in account against the person by whom the bill was drawn or deduct such duty from the said sum, and such bill is, so far as respects the duty, to be deemed good and valid.

(3.)	Every banker into whose hands any bill of exchange or

promissory note, other than a bill of exchange or promissory note payable upon demand, comes before it is stamped, may, before he pays or negotiates such bill or note, affix thereto a proper adhesive stamp or stamps of sufficient amount, and cancel every stamp affixed thereto, and may, upon so doing, pay the stun in such bill or note mentioned and charge the duty in account against the person from whom he receives such bill or note, or deduct such duty from the said sum, and such bill or note shall, so far as respects the duty, be deemed good and valid.

(4.) But neither of the foregoing provisoes is to relieve any person from any penalty lie may have incurred in relation to such bill or note.	Not to relieve from penalty.
(s.) Provided also that if at the time when any bill of exchange or promissory note comes into the hands of any bond	A bill of exchange bearing
sufficient stamps, in the hands of a bond fide holder,
fide holder thereof, there shall be affixed thereto a proper adhesive	to be deemed duly stamped.
stamp or stamps of sufficient amount effectually obliterated and purporting and appearing to be duly cancelled, such bill of ex- change or promissory note shall, so far as relates to such holder, be deemed to be duly stamped:
(6.) But the foregoing proviso is not to relieve any person from any penalty he may have incurred in relation to such bill or promissory note.

NOTWITHSTANDING anything to the contrary in this Act contained, the stamp or stamps upon any bill of exchange or	Stamp upon a bill of ex-
change may be cancelled by
promissory note shall be deemed to be duly cancelled if such stamp	any party thereto.
or stamps shall be cancelled in the manner prescribed by this Act, by any party or parties to such bill or note.

41.

WHEN an instrument is drawn in a set according, to the

custom of merchants, and one of the set is duly stamped, the other need be stamped.

or others of the set shall, unless issued or in some manner

One bill only out of a set

42.

negotiated

14 VICTORTIE, No. 6.

The Stamp Act, 1882.

negotiated apart from such duly stamped instrument, be exempt front duty; and upon proof of the loss or destruction of a duly stamped instrument forming one of a set, any other instrument of the ,c.t which has not been issued or in any manner negotiated apart faun such lost or destroyed instrument may, although unstamped. 1,(‘ admitted as evidence to prove the contents of such lost or destroyed instrument.

(1.) A BILL of lading is not to be stamped after the (2.) Every person who makes or executes any bill of radio., not duly stamped shall forfeit a sum not exceeding Twenty-the pounds.

43.

Bills of lading.

execution thereof.

A COPY of a bill of sale shall not be filed in the Supreme Court unless the original, duly stamped, is produced to the proper officer.

Bills of sale.

44.

As to eonvc‘yances on sale.

45.

THE term " conveyance on sale " includes every instrument.

Interpretation of term.

and every decree or order of any court or of the Commissioner of Titles, whereby any property upon the sale thereof is legally or equitably transferred to or vested in the purchaser or any other person on his behalf or by his direction: and also a. transfer or assignment of a lease of any lands.

46. ( 1 .) WHERE the consideration or any part of the consider.

lThtv ad ran), em duty to be

calculated in respectof stock

ation for a conveyance on sale consists of any stock or marketable

and securities.

security, such conveyance is to be charged with ad valorem duty

in respect of the value of such stock or security.

(2.) Where the consideration or any part of the consideration for a conveyance on sale consists of any security not being a market- able security, such conveyance is to be charged with ad valorem duty in respect of the amount clue on the clay of the date thereof for principal and interest upon such security.

( t .)

WHERE the consideration or any part of the consider-

How considerations. con-

sisting of periodical pay-

ation for a conveyance on sale consists of money payable periodically

ments, to be charged.

for a definite period so that the total amount to be paid can be previously ascertained. such conveyance is to be charged in respect of such consideration with ad valorem duty on such total amount.

(2.) Where the consideration or any part of the consideration

for a conveyance on sale consists of money payable periodically in

perpetuity or for any indefinite period not terminable with life, such

conveyance

46° VICTORIA, No. 6.

The Stamp Act, 1882.

conveyance is to be charged in respect of such consideration with ad valorem duty on the total amount which will or may according

to the terms of sale be payable during the period of twenty years

next after the day of the date of such instrument.

(3.)	Where the consideration or any part of the consideration

for a conveyance on sale consists of money payable periodically during any life or lives, such conveyance is to be charged in respect

of such consideration with ad valorem duty on the amount which

will or may according to the terms of sale be payable during the period of twelve years next after the day of the date of such instrument.

(4.) Provided that no conveyance on sale chargeable with

ad valorem duty in respect of any periodical payments, and contain-

ing also provision for securing such periodical payments, is to be

charged with any duty whatsoever in respect of such provision, and

no separate instrument made in any such case for securing such periodical payments is to be charged with any higher duty than ten shillings.

WHERE any property is conveyed to any person in con- sideration, wholly or in part, of any debt due to him or subject	How conveyances in con-sideration of a debt or sub-
either certainly or contingently to the payment or transfer of any	ject to future payment, &e.,
money or stock, whether being or constituting a charge or incum-	to be charged.
brance upon the-property or not, such debt, money, or stock is to be deemed the whole or part, as the case may be, of the consideration
in respect whereof the conveyance is chargeable with ad valorem
duty.

48.

49.

(I .) WHERE any property has been contracted to be sold for one consideration for the whole, and is conveyed to the pur- Direction as to duty in	certain cases.
chaser in separate parts or parcels by different instruments, the consideration is to be apportioned in such manner as the parties think fit, so that a distinct consideration for each separate part or parcel is set forth in the conveyance relating thereto, and such con-
veyance is to be charged with ad valorem duty in respect of such
distinct consideration.
(z.) Where property contracted to be purchased for one consideration for the whole by two or more persons jointly, or by any person for himself and others, or wholly for others, is conveyed in parts or parcels by separate instruments to the persons by or for
whom the same was purchased for distinct parts of the consideration.
the conveyance of each separate part or parcel is to be charged with

16 46" VICTORLE, No. 6.

The Stamp Act, 1882.

ad valorem duty in respect of the distinct part of the consideration

therein specified.

(3 .) Where a person having contracted for the purchase of any property, but not having obtained a conveyance thereof, contracts to sell the same to any other person, and the property is in consequence conveyed immediately to the sub-purchaser, the

conveyance is to be charged with ad valorem duty in respect of the

consideration for the sale by the original. purchaser to the sub.

purchaser.

(k.) Where a person having contracted for the purchase of any property, but not having obtained a conveyance, contracts to sell the whole or any part or parts thereof to any other person or persons, and the property is in consequence conveyed by the original seller to different persons in parts or parcels, the conveyance of each

part or parcel is to be charged with ad valorem duty in respect only

of the consideration moving from the sub-purchaser thereof, without

regard to the amount or value of the original consideration.

(s.) Where a sub-purchaser takes an actual conveyance of

the interest of the person immediately selling to him, which is

chargeable with ad valorem duty in respect of the consideration

moving from him, and is duly stamped accordingly, any conveyance to be afterwards made to him of the said property by the original

seller shall be exempt from the said ad valorem duty, and charge-

able only with the duty to which it may be liable under any general

description, but such last-mentioned duty shall not exceed the ad

valorem duty.

50. WHERE upon the sale of any annuity or other right not

As to the sale of an annuity,

or right not before in exist-	before in existence, such annuity or other right is not created by
ence.	actual grant or conveyance, but is only secured by bond, warrant of attorney, covenant, contract, or otherwise, the bond or other instrument, or some one of such instruments, if there be more than one, is to be charged with the same duty as an actual grant or conveyance. and is for all purposes of this Act to be deemed an instrument of conveyance on sale.

WHERE there are several instruments of conveyance for

Where several instruments

51.

the principal instrument completing the purchaser s title to the property sold, the principal

only is to be charged with instrument of conveyance only is to be charged with ad valorem duty.ad valorem duty. i

and the other instruments are to be respectively charged with such other duty as they may be liable to, but such last-mentioned duty

shall not exceed the ad valorem duty payable in respect of the

principal

46° VICTORIIE, No. 6.

The Stamp Act, 1882.

principal instrument. And in all cases the parties may determine for themselves which of several instruments is to be deemed the

principal instrument, and may pay the ad valorem duty thereon

accordingly.

52.

EVERY instrument, and every decree or order of any

atso

ionconveyances

cc t

any

t or of the Commissioner of Titles, whereby any property on any occasion, except a sale or mortgage, is transferred to or vested in mortgage.	cour	occasion,	except	sale
any person is chargeable with duty as a conveyance or transfer of property ; Provided that a conveyance or transfer made for effectuating the appointment of a new trustee is not to be charged with any higher duty than ten shillings.

( 1 .) AN agreement for a lease, or with respect to the letting of any lands or tenements for any term, is to be charged with the

Leases

53.

for

a lny

lease

same dut as if it were an actual lease made for the term and con-

Ae char

charged

as a

lease.

sideration mentioned in the agreement.

(2 .) A lease made subsequently to and in conformity with such an agreement duly stamped is to be charged with the duty of sixpence only.

( .) WHERE the consideration or any part of the consider- ation for which any lease is granted or agreed to be granted does Leases how to be charged	m respect of produce, Fru
not consist of money, but consists of any produce or other goods, the value of such produce or goods is to be deemed a consideration in
respect of which the lease or agreement is chargeable with ad valorem
duty. And where it is stipulated that the value of such produce or goods is to amount at least to, or is not to exceed, a given sum, or where the lessee is specially charged with or has the option of paying after, any permanent rate of conversion, the value of such
produce or goods is, for the purpose of assessing the ad valorem duty,
to be estimated at such given sum or according to such permanent rate.
(2.) A lease or agreement made either entirely or partially for any such consideration, if it contains a statement of the value of such consideration and is stamped in accordance with such state- ment, is, so far as regards the subject matter of such statement, to be deemed duly stamped, unless or until it is otherwise shown that such statement is incorrect, and that it is in fact not duly stamped.	Effect of statement of value.

54.

(f.) A LEASE or agreement for a lease, or with respect to any letting, is not to be charged with any duty in respect of 4

Directions as to duty in

55.

all: certain cases.

penal rent or increased rent in the nature of a penal rent thereby

reserved

18 46° VICTORTIE, No. 6.

The Stamp Act, 1882.

reserved or agreed to be reserved or made payable, or by reason of being made in consideration of the surrender or abandonment of any existing lease or agreement of or relating to the same subject matter.

(2.) No lease made for any consideration or considerations in

respect whereof it is chargeable with ad valorem duty, and in further consideration either of a covenant by the lessee to make, or of his having previously made, any substantial improvement of or addition to the property demised to him, or of any covenant relating to the matter of the lease, is to be charged with any duty in respect of such further consideration.

As to letters of allotment,

N. EVERY person who executes, grants, issues, or delivers

scrip certificates, and scrip.

out, any document chargeable with duty, as a letter of allotment, or scrip certificate, or scrip, before the same is duly stamped, shall forfeit a sum not exceeding Twenty pounds.

As to nildtgag

57. THE term " mortgage " means a security by way of mort-

gage for the payment of any definite and certain sum of money advanced and lent at the time or previously due and owing, or

forborne to be paid, being payable, or for the repayment of money

Interpre

of term.

to be thereafter lent, advanced, or paid, or which may become due upon an account current together with any sum already advanced or ohm, or without (as the case may be) and includes

Any conveyance of lands, estate, or property whatsoever in trust to be sold or otherwise converted into money, intended only as a security, and redeemable before the sale or other disposal thereof either by express stipula- tion or otherwise, except where such conveyance is made for the benefit of creditors generally, or for the benefit of creditors specified, who accept the provision made for payment of their debts in full satisfaction thereof, or who exceed five in number.

Also any defeasance, declaration, or other instrument for defeating or nicking redeemable or explaining or quali- fying any conveyance or disposition of any lands, estate, or property whatsoever, apparently absolute but intended only as a security.

Also any agreement, contract, or bond accompanied with a

deposit of title deeds for making a mortgage, or any

such other security or conveyance as aforesaid of any

lands, estate, or property comprised in such title deeds,

or for pledging or charging the same as a security.

46° VICTORIZE, No. 6.

The Stamp Act, 1882.

53, A SECURITY for the transfer or re-transfer of any stock is to be charged with the same duty as a similar security for a sum be charged.

securt

ewe

for

how to

ed.

of money equal in amount to the value of such stock; and a transfer or assignment of any such security and a reconveyance, release, dis- charge, or surrender of any such security shall be charged with the same duty as an instrument of the same description relating to a sum of money equal in amount to the value of such stock.

59 , .) A SECURITY for the payment or repayment of money

Secu 'ty for future advan

to be lent, advanced, or paid, or which may become due upon an cos, ho to be charged. -	l
account current either with or without money previously due, is to be charged, where the total amount secured or to be ultimately re- coverable is in any way limited, with the same duty as a security for the amount so limited.
(2.) Where such total amount is unlimited, the security is to be available for such an amount only as the ad valorem duty denoted
thereon extends to cover.
(3.) Provided that no money to be advanced for the insur- ance of any property comprised in any such security against damage by fire, shall be reckoned as forming part of the amount in respect
whereof the security is chargeable with ad valorem duty.

A SECURITY for the payment of any rentcharge, annuity, or periodical payment, by way of repayment or in satisfaction	Security for repayment by
to be charged.
periodical payments, how
or discharge of any loan, advance, or payment intended to be so repaid, satisfied, or discharged, is to be 'charged with the same duty as a similar security for the payment of the sum of money so lent. advanced, or paid.

60.

61. NO transfer of a duly stamped security, and no security by As to transfers and Author

way of further charge for money or stock added to money or stock charges.

previously secured by a duly stamped instrument, is to be charged

with any duty, by reason of containing any further or additional

security for the money or stock transferred or previously secured, or

the interest or dividends thereof, or any new covenant, proviso,

power, stipulation, or agreement in relation thereto, or any further

assurance of the property comprised in the transferred or previous

security.

62. AN instrument chargeable with ad calorent duty as a As to mortgage with con-

mortgage is not to be charged with any other duty, by reason of veyance of equity of re-

the equity of redemption in the mortgaged property being thereby demption.

conveyed or limited in any other manner than to or in trust for or

according to the direction of a purchaser.

VICTORLE. No. 6

The Stamp Act, 1882.

Interpretation of term

63. THE term "foreign security " means and includes every security for money by or on behalf of any foreign or colonial state, government, municipal body, corporation, or company, except an instrument chargeable with duty, as a bill of exchange or promissory note,

fneeign seturity.''

(i.) Which is made or issued in Western Australia;

(2.) Upon which any interest is payable in Western

Australia ;

(3.)	-Which is assigned. transferred, or in any manner negotiated in Western Australia.

Penalty f a. Ls.	64. EVERY person who in Western Australia makes, issues,
any foreign sumnity	nips, transfers, or negotiates, or pays any interest upon any

duly slumped

foreign security, not being duly stamped, shall forfeit a sum not

exceeding Twenty pounds.

e.K. THE Colonial 'ED:waiter may at any time, without reference

,:rooped wahour penalty.

Foreign se< uthice my he to the date thereof, allow RPS foreign security to be stamped without

•

payment 01' any penal

t,„ upon being satisfied in any manner

that he may think vunp,-; . .1.- 1;!at it was not made or issued and has not been trau,,krred, or negotiated within Western Australia,. and, that no intore:A; has been paid thereon in Western ikus trali a .

Re. THE stamp upon a notarial act, and upon the protest by a 67. THE word insurance includes assurance," and the word policy " includes any instrument whereby ally contract of insurance is made or agreed to be made, or is evidenced.

NulaTial

notary public of a bill of i. , ,,ebange or promissory note, shall be

cancelled by the notary.

liable to duty on any vessel, nor on

No an_	any goou	upon the freight of any vessel,
be for	pr):, ap011	thereto, nor upon airy voyage,

tbs.	hall cc nil'exceeding twelve months: and every poncy men shall be made for any time exceeding twelve in shallbc, null and void 1-n ail intents and purposes.

69.	EVERY person 1. Receives or takes credit for any premium or consideration

for laly contract of insurance, and does not, within three

months

46° VICTORTIE, No. 6.

The &any Act, 1882.

months after receiving or taking credit for such premium or consideration, make out and execute a duly stamped policy of such insurance ;

2. Makes, executes, or delivers out, or pays or allows in account, or agrees to pay or allow in account, any money upon or in respect of any policy which is not duly stamped ;

shall forfeit the sum of Twenty pounds.

THE word " receipt " means and includes any note, memorandum, or writing whatsoever, whereby any money amounting	Receipt.
Interpretation.
to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknow- ledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person.

70.

THE stamp upon a receipt or coupon or warrant for interest shall be cancelled by the person by whom the receipt is	Stamp on receipt or coupon
person giving or presenting
shall be cancelled by the
given or the coupon or warrant is presented for payment before he	same.
delivers it out of his hands.

71.

A RECEIPT, given without being stamped may be subsequently stamped by the Colonial Treasurer or a Sub-collector	Terms on which receipt may
be stamped after execution.
of Revenue, upon the terms following:

72.

I. Within fourteen days after it has been given, on payment of the duty and a penalty not exceeding Five pounds ;

2. After fourteen days but within one Month after it has

been given, on payment of the duty and a penalty not

exceeding Ten pounds ;

and shall not in any other case be subsequently stamped.

73. IF any person-

1. Gives any receipt liable to duty and not duly stamped ;	Penalty for offences.
2. In any case where a receipt would be liable to duty refuses to give a receipt duly stamped ;

' VICTORLzE, No. 6.

Tire Stamp Act, 188,9.

--„

3. Upon a payment to the amount of Two pounds or upwards gives a receipt for a sum not amounting to Two pounds, or separates or divides the amount paid with intent to evade the duty ;

lie shall forfeit a sum not exceeding Ten pounds.

74, THE duty payable under this Act upon an admission is to admitted, if there be any such instrument, or, if not, on the register. entry, or memorandum of the admission in the rolls, books, or records of the Supreme Court ; and in cases in which no instrument of admission is delivered, and no register, entry, or memorandum is made, on the fiat, rescript, or warrant for admission.

Admission of Barrister or

Practitioner in Supreme	be denoted on the instrument of admission delivered to the person
Court.

Peachy ou unstamped in-

75. IF any person whose office it is to prepare or deliver out

strument or entry of admis-	any instrument of admission chargeable with any duty, or to register,
sion.	enter, or make any memorandum of any admission in respect or
which no instrument of admission is delivered to the person admitted, neglects or refuses within one month after the admission to prepare a duly stamped instrument of admission, or to make a proper and duly stamped register, entry, or memorandum of the admission as: the case may require, he shall forfeit and pay a stun not exceeding Ten pounds.

MISCELLANEOUS.

78. ANY person who does, or causes or procures to be done, or

ug to	knowingly aids, abets, Or assists in doing any of the acts following—
that is to say ;

Criminal offences rot

stamps.

Forging a die or stamp prescribed by the Governor

for the purposes of stamp duty ;

2. Making an impression upon paper with a forged die;

3. Fraudulently cutting, tearing, or in any way removing

from any paper or material any stamp with the intent that any use should be made of such stamp or any part thereof;

4. Fraudulently mutilating any stamp with intent that

any use should be made of any part of such stamp ;

5. Fraudulently fixing or placing upon any paper or material. or upon any stamp, any stamp or part of a stamp which. whether fraudulently or not, has been cut, torn, or in any way removed from any other paper or material, or out of or from any other stamp ;

460 VICTORIA, No. 6.

The Stamp Act, 1882.

6. Fraudulently erasing or otherwise either really or apparently removing from any stamped paper or material any name, sum, date, or other matter or thing whatso- ever thereon written, with the intent that any use should be made of the stamp upon such paper or material ;

7. Knowingly selling or exposing for sale, or uttering or

using any forged stamp ;

8. Knowingly, and without lawful excuse (the proof of which lawful excuse lies on the person accused), having in possession any forged die or stamp, or any stamp or part of a stamp which has been fraudulently cut, torn, or otherwise removed from any paper or material, or any stamp which has been fraudulently mutilated, or any stamped paper or material out of which any name, sum, date, or other matter or thing has been fraudulently erased, or otherwise either really or apparently removed ;

is guilty of felony, and upon being convicted shall be liable to penal servitude for the term of his natural life, or for any term not less than five years, or to be imprisoned with or without hard labor for any term not exceeding three years.

ON information given before any Justice of the Peace upon oath that there is just cause to suspect any person of	Proceeding for the detection
of forged dies.
being guilty of any of the offences aforesaid, such Justice may, by a warrant under Ins hand, cause every ship, boat, vessel, vehicle, dwelling house, room, workshop, outhouse, or other building or place, or anything belonging to or occupied by the suspected person, or where he is suspected of being or having been in any way engaged or concerned in the commission of any such offence, or of secreting any forged die or stamp, or any machinery, implements or utensils applicable to the Commission of any such offence, to be searched, and if upon suck search any of the said several matters and things are found, the same may be seized and carried away, in order that they may be produced in evidence against any offender, and shall afterwards, whether produced in evidence or not by order of the Court or Judge before whom such offender is tried, or in case there shall be no such trial by order of some Justice of the Peace, be delivered over to the Colonial Treasurer, to be defaced or destroyed or otherwise disposed of as he may think fit.

77.

(1.) UPON information given to any Justice of the Peace that there is reasonable cause to suspect that any person licensed	Further proceedings for the
detection of forged stamps.

78.

24 46° VICTORVE, No, 5.

Tile Stamp Ad, 1882.

or having been licensed to sell stamps has in his possession any forged stamps. such Justice may by warrant under his hand authorise any person to enter at any hour of the night or day into any place, ship.. boat. vessel, or vehicle, of or belonging to or in the real or apparent occupation of any such suspected person, and to break open such place, and search for and seize any stamps that may be found there or elsewhere in the custody, possession, or control of such suspected person.

(2.)	All constables and other peace officers are hereby re.

(mired, upon the request of any person acting under such warrant.

to aid and assist in the execution thereof.

(3.) Any person who.

(a.)

Refuses to permit any such search or seizure to he

made as aforesaid ;

(b.)

Assaults, opposes, molests, or obstructs any person employed or acting in the execution or under the authority of any such warrant. or aiding or assisting in the execution thereof ;

and. every constable or peer officer who rcftmes or neglects upon any such request as aforesaid to ahi and assist in the execution of any such warrant as aforesaid shall forfeit a sum not exceeding Fifty pounds.

79. (1.) THE person who is entrusted with the execution of

stamps are seized.

Mode of Proceeding •Olen any such warrant as aforesaid shall, if required, give to the person in whose custody or possessitm any stamps are found and seized, an acknowledgment a the number, particulars, and amount of the stamps so seized, and shall permit such last-mentioned person or any person employed by him. to mark such stamps before the removal thereof.

(2.) if the person in whose custody or possession any stamps are so found and seized is or has b;-en a person licensed to sell stamps, he shall be entitled to claim and receive in money from the Colonial rirc'afqliel: the amount of such of the stamps so seized as

inay be found ;:o be (deducting therefrom the proper

dkcormt), and also to recent the value of the paper or material whereon the same may be impressed or to which the same may he affiyed, according to the thich paper or material of the like

de,:eripHon

1)y the Colonial. Treasurer, or, if the

irenrer such of t11 .2 stamps so seized as maY he found to be genuine may :1.3e returned to the person from whose custody or possession the same have been taken, with such reason• able amends as the said Colonial Treasurer shall think fit to award.

46" VICTORDE, No. 6.

The Stamp Act, 1882.

80. any forged . stamps are found in the possession of any

person licensed or having been licensed to sell, or authorised or YocrortorPgeerrsitiprtsosetie-

licensed

having been authorised to issue stamps, such person shall be deemed guilty ' until eon-

deemed and taken, unless the contrary is satisfactorily proved, trar y is shown.

to have had the same in his possession knowing them to have been forged, and with intent to sell, use, or utter them, and shall be liable to all penalties and punishments imposed or inflicted by law upon persons selling, using, uttering, or having in pos- session forged stamps knowing the same to be forged.

(1.) ANY Justice of the Peace may, upon reasonable suspicion that any stamped paper or any stamps have been stolen rirocntr:littLo

pee rot

or fraudulently obtained, issue his warrant for the seizing thereof, and tanned fraudulently.

for apprehending and bringing before himself or any other Justice the person in whose possession or custody the same may be found, to be dealt with according to law.

(2.)	If such person omits or refuses to account for the

possession of such stamped paper or stamps, or is unable satisfactorily to account for the possession thereof, or if it does not appear that the same were purchased by him at the Colonial Treasury, or from some person duly appointed to sell stamps, such stamped paper and stamps of which no account or no satisfactory account is given, or which do not appear to have been so purchased as aforesaid, shall be forfeited to Her Majesty, and shall be accordingly condemned by such Justice and delivered over to the Colonial Treasurer ; and any stamped paper or stamps so condemned shall be kept by the Colonial Treasurer for the space of six months, and afterwards cancelled, destroyed, or disposed of as the Colonial Treasurer thinks fit.

(3.) Provided that if at any time within six months after such condemnation any person makes out to the satisfaction of the Colonial Treasurer that any such stamped paper or stamps so con- demned were stolen or otherwise fraudulently obtained from him, and that the same were purchased by him at the Colonial Treasury, or from some person duly licensed to sell stamps, such stamps may be delivered up to him.

In the name and on behalf of the Queen I hereby assent

to this Act.

WILLIAM C. F. ROBINSON, Governor.

SCHEDULES.

'The &iezop

1802

;;-2,

D thr

Schedule P (Section 5.)

STAMP Duty

YATUFE OF INETIVOTTENT.

PAYABLE.

AGREEMENT of the reins of ic-5 and upwards ...

0 2 G

(Noun—Where letters are produced in Court to prove an agreement it will be sufficient for one of them to be then and there stamped with a duty of So., and such stamp may be cancelled by any officer of the Court).

(1.) Agreement or inemerandum the matter whereof is not of

Agreemen

value of 62S.

(2.) Agreement or mcmorandum for the hire of any labourer, artificer, manufacturA, of menial servant.

(8.) Agreement, letter, or ntemerandum made for or relating to the sale of any goods, wares, or merchandise.

(4.) Agreement Or raellhABrolfArt msde between the master

and mariners CT! airy :12 or vessel for wages on any

voyage coastwise from port to port in the Colony of

Western Artetralia.

(-5.) Memorandums or agreements made necessary by the 9 Geo. c. 14 (Lord Tentorden's Act), for rendering a written memereantium necessary to the validity of certain promises and engagements, &c., s. 8.

ARTICLES OF CBEEPILHIF whereby any person becomes

bound to serve as a Clerk iv order to his admission as a

Practitioner of the Supreme Court

...

10 0 0

ADMISSION 07 ANY PEP

to act as a Barrister or

general Practitioner

iSITTerde Court

10 0 0

See sections eiti and

AWARD for a sum encesiarii -iii and under £50

0 5 0

For a sum el:see:Th .1g *,13.3

0 10 0

APPRENTICESHIP, haineument of ...

0 5 0

Instrument relating to any yiEld apprenticed under " The Industrial Schools Act. 1814.

BILL

46° VICTORTIE, No. 6.

The Stamp Act, 1882.

NATURE OF INSTRUMENT.	STAMP DUTY
PAYABLE.

£ s. d.

BILL OF EXCHANGE OR NOTE payable on demand or at sight; or any cheque drawn on any Banker payable either to order or to bearer on demand; or my order for the payment of money or for the payment of goods, such payment being in lieu of the payment of money, drawn on any person other than a Banker and payable on demand ...

0 0 1

Exemption.

Any order for the delivery of goods for the use and on behalf

of the maker of the order.

BILL OF EXCHANGE of any other kind whatsoever, and PROMISSORY NOTE of any other kind whatsoever drawn or expressed to be payable, or actually paid or endorsed, or in any manner negotiated within the Colony :

Where the amount or value of the money for which the

same is made or drawn does not exceed £5 ...

Exceeds £5 and does not exceed £25

.225 „

250

0 0 6

57 77

£50

„

£100

For every additional £50 and also for any fractional

part

of £50 ...

0 0 6

And see sections 34-42. And see NOTARIAL ACT.

Exemptions.

(1.) Draft or order drawn by any banker in Western Australia upon any other banker in Western Australia not pay- able to bearer or order, and used solely for the purpose of settling or clearing any account between such bankers.

(2.) Letter written by a banker in Western Australia to any other banker in Western Australia directing the pay- ment of any sum of money, the same not being payable to bearer or to order, and such letter not being sent or delivered to the person to whom payment is to be made or to any person on his behalf.

(3.) Letter of credit granted in Western Australia authorising drafts to be drawn out of Western Australia payable in Western Australia.

BILL OF LADING of or for any goods, merchandise, or

effects to be exported

Receipt of the master or mate taken in lieu of the

bill of lading ...

0 0 6

Bill of lading coastwise	0 0 6
Receipt of master or mate coastwise in lieu of bill of

lading :

If over half a ton weight or measurement	0	0	3
If under half a ton weight or measurement	0	0	1
BILL

46° VICTORI1E, No. 6.

The Stamp Act, 1882.

STAMP DUTY

NATURE OF INSTRUMENT.

PAYABLE.

BILL OF SALE

Absolute. See CONVEYANCE ON SALE.

By way of security. See MORTGAGE, &c.

And see section 44.

BOND FOR ADMINISTRATION of estate of a deceased

person

0 10 0

Exemption.

Bond given by any person where the estate to be administered does not exceed £100 in value.

CHEQUE OR ORDER payable on demand

0 0 1

Exemptions.

Treasury Cheques marked " On Public Service, only."

See section 34, and BILL OF EXCHANGE.

CONVEYANCE OR TRANSFER on sale of any real estate in lieu of any other duty on such transfer howsoever other- wise imposed, or any Bill of Sale purporting to absolutely transfer any personal property without any proviso pro- viding for the re-transfer of such property to the maker ... LAND TRANSFER.—Under "The Transfer of Land Act,

1874," and any Acts amending the same ...

(1.) In the case of a consent to an application lodged on For every e5 aea

and after the commencement of this Act, whereby '..s.,° t	,tio„`)ali
the consenting party relinquishes any estate

or interest for valuable consideration ...	of
ation, ed.

consider

(2.) In the case of an application to bring land under the

Act by any person who has purchased such land

without having paid the duty in respect of a

conveyance or transfer thereof to him ...

(3.) In the case of a transfer of land on a sale thereof which transfer has been executed after the first day of November, 1881 ...

CONVEYANCE on TRANSFER of any kind not herein-

before described

See section 52.

COUNTERPART.

See section 25.

COUPON on WARRANT for interest attached to or issued

with any security, when presented for payment ...

See section 71.

CUSTOMS FORMS

For every perfect printed form contained in Schedules

D, F, I, J, 0, P, Q, to "The Customs Ordinance,

1860"

„ .

For every perfect form contained in Schedule D to the

same Ordinance, when the goods are entered dirty free

In every case when any of the above forms are issued in sets of more than one, only one form shall bear the stamp.

DEED

46" VICTORDE, No. 6.

The Stamp Act, 1882.

NATURE OF INSTRUMENT.

STAMP DUTY

PAYABLE.

s. d.

DEED of any kind whatever, not otherwise charged with duty

0 10 0

Exemptions.

(1.) Grants of the fee simple or other less estate in lands from

Her Majesty.

(2.) Conveyances, transfers, surrenders, or leases of the fee simple or other less estate in laud to Her Majesty or for her use.

DRAFT. See section 34.

DUPLICATE. See section 25.

GUARANTEE of any kind	0 2 6
HYPOTHECATION OF BILLS OF LADING, Letters of,

or Agreement by way of

0 2 6

LEASE

Any lease made in perpetuity, or for a term of years, or rAasZom„tec.eoualn otherwise contingent, in consideration of a sum of Myeabolt land Pore money paid in the way of premium, fine, or the like, thrameoqZ toof

for a period determinable with one or more lives, or transfer dutythe

if without rent ...the consider-

" •

ation.

When the

A lease of any lands or tenements at

lease

lut ex. Period

It 0

01 l

reea

exceed. lease

perioydeair

ode:

a rent without any payment of

ingoneyearand ceeding, three

any sum of money by way of fine

three years.

years.

or premium :-

When the rent, calculated for a whole

£ s. d. s. d. s. d.

year, shall not exceed in value £5

0 0 3 0 0 6 0 0 9

Above £5 and not exceeding £10

0 0 6 0 1 0 0 1 6

,, £10	£15	0 0 9 0 1 6 0 2 3
77 £15	£20	0 1 0 0 2 0 0 3 0

£20	£25	0 1 3 0 2 6 0 3 9
£25	£50	0 2 6 0 5 0 0 7 6

£50

£75

... 0 3 9 0 7 6 0 11 3

7) £75£100 ...

0 5 0 0 10 0 0 15 0

77 £100—for every further sum of

£50, and also for any

fractional part of £50

thereof ...

0 2 6 0 5 0 0 7 6

Lease of any lands or tenements at a rent for

an in- (The same stamp

definite term, and without any payment of any

stunOft tekea reert° faotr aa

period exceed-

money by way of fine or premium...

• • •

in; one year.

(A stamp equal to

the joint value

of the transfer

Lease of any lands or tenements stipulating for

a rent, duty payable on

.; a c

onveyance in ... consideration of the fine and a lease for the rent.

granted in consideration of a fine or premium

Lease

30 46" VICTORIIE, No. 6.

The Stamp Act, 1882.

NATURE OF INSTRUMENT.

STAMP Duly

PAYABLE.

,•-t S. (1.

Lease of any other kind whatsoever nut hereinbefore

described

0 10

Exemptions.

All leases or agreements for leases to or for the use of Her

Majesty, or from Her Majesty under the ordinary

Crown Land Re

gulations.

And see sectiOUS 58-55.

and also reran

Foftrueev

tieornyales;:il

Transfer or assignment of a lease of any lands ...	'	of s of tamount vats.uno
of the eonsiihn
ation over Life

Transfer or assignment of any lease of land issued under 'Ulu M.

Crown Laud Regulations, in any case in which the amount or value of the consideration for such transfer or assignment does not exceed £100.

See Section 45.

LETTER OF ALLOTMENT or any other document having

the effect of a letter of allotment :

(1.) Of any share of any company or proposed company-) (2.) In respect of any loan raised or proposed to be raised

by any company or proposed company, or by any

municipal body or corporation

(8.) Issued or delivered in Western Australia of any 0 0

share of any foreign company, or in respect of any loan raised or proposed to be raised by or on behalf of any foreign municipal body, corpor-

ation, or company ...

AND Some CERTIFICATES, Sciar, or other document:

(1.) Entitling any person to become the proprietor or

any share of ally company or proposed company

(2.) Issued or delivered in Western Australia, and en-

titling any person to become the proprietor of any

share of any foreign company or proposed

company

(1) Denoting or intended to denote the right of any

person as a subscriber in respect of any loan

raised or proposed to be raised by any company

0 0 1

or proposed company, or by any municipal body

or corporation

(4.) Issued or delivered in Western Australia, and de- noting or intended to denote the right of any person as a subscriber in respect of any loan

raised or proposed to be raised by OP on behalf of

any foreign municipal body, corporation, or

company ...

And every transfer of any such document

And see sections 515 and 314.

46" VICTORIA, No. 6.

The Stant?) Act, 1882.

STAMP DUTY

NATURE OP INSTRUMENT.

PAYABLE.

£ S. d.

LIEN ON WOOL, for every £100 of the consideration or

fractional part thereof

MORTGAGE,

BOND,

DEBENTURE,

COVENANT,

WARRANT OF ATTORNEY to confess and enter up judgment and FOREIGN SECURITY of any hind:

(1.) Being the only or principal or primary security for

the payment or repayment of money

Not exceeding £50

...

Exceeding

£50 and not exceeding £100

...

£100

0 3 9

„

£150

„ £150 „

,, £200 ..,

0 5 0

,, £200 „

>, £250 ..,

0 6 3

91 £250 „

7) 2300 ...

0 7 6

,,	£300: for every £100 and also for any

fractional part of £100 of such amount

And see BOND.

(2.) TRANSFER OR ASSIGNMENT of any mortgage, bond, debenture, covenant, or foreign security, or of any money or stock secured by such instrument, or by any warrant of attorney to enter up judg- ment, or by any judgment :

For every £100 and also for any fractional part

of £100 of the amount transferred as aforesaid

And also where any further money is added tofal,i,ers,r,grus:

) ray for such

the money already secured

further money.

Exemption from (1) and (2).

Every collateral, or auxiliary, or additional or substituted security, or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped.

(3.)	RECONVEYANCE, RELEASE, CERTIFICATE OF SATIS- FACTION OR DISCHARGE Of any Such Security as

aforesaid, or of the benefit thereof, or of the

money thereby secured:

For every £100, and also for any fractional part of £100, of the total amount or value of the money at any time secured

0 1 0

(4.) Provided that where there is more than one instru- ment for securing any sum of money the recon- veyance, release, certificate of satisfaction or. discharge of the principal or primary security

shall

32 46" VICTORI1E, No. 6.

The Stamp Act, 1882.

NATURE OF INSTRUMENT.

STAMP bun

PAYABLE.

shall only be charged with ad 'valorem duty, and the release of the collateral or additional security shall be charged with a duty of ls. only.

(5.)

Provided also, that where by any reconveyance, re- only of the money secured is released, the duty shall be payable only in respect of the amount so released.

lease, certificate of satisfaction or discharge a part

(6.)	RECEIPT or DISCHARGE given on the repayment of

money secured by bill of sale of personal chattels

0 1 0

Exemption.

Any instrument whereby any part of the property

comprised in any security as aforesaid is released,

the whole of the money still remaining secured.

And see sections 57-65.

NOTARIAL ACT of any kind whatsoever (except a protest

of or noting a Bill of Exchange)

0 2 6

Noting Bill of Exchange...	0 1 0
Protesting Bill of Exchange	0 1 0

,See section N.

POLICY OF INSURANCE of any vessel or of any goods or property on board, or upon the freight of any vessel, or upon any other interest relating thereto, or upon any voyage :—

If executed

If executed in duplicate, each

(I.

s. d.

For every sum of x;50 or part thereof ... 0 0 6 1 0 0 3 Every renewal or receipt by way of renewal of such (Therm=

policy originally issued for the term of one year..1. Polley.

And see sections 67-69.

POLICY OF ASSURANCE OR INSURANCE by whatever name called and whether issued in or out of this Colony, whereby any sum of money is contracted to be paid upon loss or damage by fire where such sum insured to Le paid does not exceed ,C.:100

0 0 6

For every £100 and every part thereof exceeding £100

so insured, additional

...

0 0 6

Every renewal of Such policy originally issued for the

term of a year ...

0 0 1

Exemption,.

Policy of Insurance on Life.

POWER

46° VICTORIIE, No. 6.

The Stamp Act, 1882.

•

•----

STAMP DUTY

NATURE OF INSTRUMENT.

PAYABLE.

s. (7.

POWER OF ATTORNEY, or other instrument in the

nature thereof:

(1.) For the receipt of the dividend on any stock or shares:

Where made for the receipt of_ one payment only

In any other case

(2.) For the receipt of any sum of money, or any bill of exchange, or promissory note for any sum of money not exceeding £50, or any periodical payments not exceeding the annual sum of £10 (not being dividends on stock or shares)	0	5
(3.) Of any kind whatsoever, not hereinbefore described	0	10

Exemption.

Any instrument for the sole purpose of appointing or author- ising any one person to vote as a proxy at any meeting at which votes may be given by proxy.

PROMISSORY NOTE.

See section 35.

PROTEST. See NOTAMAL ACT.

And see section 66.

RECEIPT given for, or upon the payment of, money amount-

ing to /2 or upwards

Exemptions.

(1.) Receipt given for any money deposited in any bank, or with any banker, to be accounted for and expressed to be received of the person to whom the same is to be accounted for.

(2.) Acknowledgment by any banker of the receipt of any bill of exchange or promissory note for the purpose of being presented for acceptance or for payment.

(3.) Receipt given for the payment of any money to or for the

use of or from Her Majesty.

(4.)

Receipt given by the

collector for any municipality or

road board for any	sum paid by way of assessment or
fees for licenses.

(5.)	Receipt written upon

a bill of exchange or promissory

note duly stamped.

(6.) Receipt endorsed or otherwise written upon or contained stamped, acknowledging the receipt of the consideration money therein expressed or the receipt of any principal money, interest, or annuity thereby secured or therein mentioned.

in any instrument liable to stamp duty and duly

(7.)

34 46° VICTORUE, No. 6.

The Stamp Act, 1882.

(7.) Receipts for sums paid upon Post Office Money Orders.

(8.) Receipt given by any registered Friendly Society for any

money paid to such society by any of its members.

And see sections 70-73.

General Evemptiou from, all Stamp Duties.

WILLS AND TESTAMENTARY WRITINGS.

Schedule B (Section 31).

BANKER'S LICENSE 'PO ISSUE PROMISSORY NOTES.

Under and by virtue of the provisions of "The Stamp Act, 1882," I do hereby license A.B., of , Western Australia, (or, find C.D., of , Western Australia,) (if more than. two set

074t names and addresses fully) Banker (or Bankers, or the Company or

Co-partnership carrying on the business of Bankers, at issue any bank note for the payment of any sum not less than One pound and payable on demand, without affixing thereto the stamp provided by "The Stamp Act, 1882," to be affixed to any promissory note.

Colonial Treasurer.

ni.liorfly

ell nn PETTIER, Government Printer, Perth.