Stamp Act Amendment Act 1902 (WA)

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ANN() SECUNDO

EDWARDI VII. REGIS.

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No. XXI.

AN ACT to further amend the Stamp Ad,

1882.

[Assented to, 1 ith, December, 49oi..]

and Legislative Assembly of Western Australia, in this presentBE it enacted by the King's Most Excellent Majesty, by andwith the advice and consent of the Legislative Council

Parliament assembled, and by the authority of the same, as follows :—

1.

THIS Act may be cited as the Stamp Act Amendment Act, 1902, and shall be read as one with the Stamp Act, 1882, hereinafter

Short title and

commencement.

called the principal Act, and shall come into operation on a day to

be fixed by proclamation.

2.

THE Acts mentioned in the First Schedule are repealed and amended to the extent and in the manner as therein indicated. Repeal.

3.

EXCEPT where otherwise specifically provided in the principal Act or in this Act, adhesive stamps affixed to any in-	Cancellation of
adhesive stamps.
strument not being a bill of exchange or promissory note-

.) Shall be cancelled

(a.) Within twenty-eight days from the first execution of the instrument if executed within Western Australia; or

2° EDWARDI VII., No. 21.

Stamp Act—Amendment.

(b.) If executed out of Western Australia, within

twenty-eight days after the instrument is first

received in Western Australia ; and

(2.) Shall be cancelled by

(a.) The Colonial Treasurer, the Under Treasurer, or

the Registrar of Titles ; or

(b.) Any person appointed by the Governor to cancel

stamps.

Provided that the stamps upon an instrument, not being a bill of exchange or promissory note, may be cancelled, after such period of twenty-eight days. on payment of the fines stated in the Second Schedule to this Act, to be collected by adhesive stamps affixed to the instrument and cancelled.

Colonial Treasurer 4. IT is the duty of the Colonial Treasurer, the Under Treasurer,

or authorised per-	or Registrar of Titles, or the person appointed by the Governor to
son to determine
amount of duty	cancel stamps, to determine whether any instrument produced under
and fine.	the last preceding section may be stamped, and the amount of the stamp duty payable, and of the fine (if any), and, in case of doubt, to refer the question to the Attorney General.

Attorney General 5. WHERE an instrument is produced within the prescribed

may extend time	time, and a question as to stamp duty is referred to the Attorney
for stamping when
question of amount	General, the instrument may be stamped, without fine, within such
referred.	extended time as the Attorney General may direct.

Proof of date 6. WHERE the instrument is executed out of Western Australia,

when instrument	the date on which it is first received in Western Australia shall be
executed abroad is
received.	presumed to be the date on which it would arrive in Western Australia if posted immediately after the execution thereof, unless the contrary is proved to the satisfaction of the Colonial Treasurer, the Under Treasurer, or Registrar of Titles by statutory declaration.

Officer to whom	7.	EVERY person whose duty it is to register or record any
instrument ten-

dered for registra-	instrument liable to stamp duty shall first satisfy himself that the
tion to be satisfied	instrument is duly stamped, and in case of doubt shall refer the
that proper stamp
duty is paid.	question to the Attorney General.

Omission or insuffi- 8. Op UPON production of an instrument chargeable with

ciency of stamp.' any duty as evidence in any Court of civil judicature, or before any arbitrator or referee, notice shall be taken by the Judge, arbitrator, or referee of any omission or insufficiency of the stamp thereon.

( 2 .) If the instrument is one which may be legally stamped

after the execution thereof, it may, on payment to all officer of the

2° EDWARDI VII., No. 21.

Stamp Act—Amendment.

Court, or to the arbitrator or referee, of the amount of the unpaid duty, and the penalty payable on stamping the same, be received hi evidence, saving all just exceptions on other grounds.

(3 .) The • officer, or arbitrator, or referee receiving the duty

and penalty shall give a receipt for the same, and shall affix stamps

for the amount of duty and penalty, and cancel the same.

9. THE Governor may, by notice gazetted, direct that after the c

time specified in such notice all or any of the duties, fees, fines, or po°ivnetTeels . , ,

to b e collected

penalties for the time being payable in money in any public depart-

means of stamp. by

ment or office connected with the public service, or to the officers

thereof, shall be collected by means of stamps.

After the time specified in such notice the duties, fees, fines, or penalties therein mentioned shall be received by stamps denoting the sums payable, and not hi money.

All or any of such stamps shall be impressed or adhesive, and of such design, and shall be cancelled in such manner, as may be directed in any such notice.

10. WHEN any sum comprised in any such notice Document in rospedt

(1.) Is payable hi respect of a document, the stamps denoting of wrhtatbi: fee is

such sum 'shall be affixed to or impressed on such sPtaYmapeed.

document, or such other document, book, or record as

may be prescribed by regulations ;

(2.) Is payable otherwise than in respect of a document, the .stamps denoting such sum shall be affixed to or impressed on such document, book, or record as may be prescribed by regulations.

11. ANY document which ought, under section ten, to bear a Document invalid

stamp shall not be of any validity unless and until it is properly until properly

stamped, nor shall any Judge, Justice, or officer of any Court allow stamped.

such document to be used, although no exception be raised thereunto,

until such document has been first duly stamped.

But if any such document is, through mistake or inadvertence, received, filed, or used without being properly stamped, the Court in

Court may order

document to be

which the same is so received, filed, or used may, if it thinks fit,

stamped.

order that the same be stihnped, and thereupon such document shall

be as valid as if it had been properly stamped in the first instance.

12. EVERY officer whose duty it may be to receive any fee or Duties of officer who

sum of money for any matter or thing to be done or performed, and	receives payment in
for which payment is to be made by stamps, shall, before doing or	stamps.
performing such matter or thing, see that there is attached to the

EDWARDI VII., No. 21.

Stamp Act—Amendment.

document, instrument, matter, or thing in respect whereof the fee or sum of money is payable, or to such other document to which it is required by regulations that the stamp in respect of the said fee shall be affixed, a stamp of value not less than the fee or sum of money payable for the performance of such matter or thing.

Cancellation of 13.

WHEN an adhesive stamp is used, every such officer shall see that such stamp is duly cancelled, or, if such stamp be not duly cancelled, shall immediately cancel the same by writing or stamping in ink on the same his name or initials, and the date thereof, or by putting thereon the impress of any seal authorised for that purpose by regulations, and the date when such seal is impressed, so as effectually to obliterate and cancel the stamp, and so as not to admit of its being used again.

stamps.

Penalty for issuing	14.	IF any person shall, without lawful excuse (the proof execute any writ, rule, order, matter, or proceeding in respect of which a stamp has not been affixed in the manner prescribed by regulations; or
unstamped docu-

ments, writs, or whereof shall be upon such person)

processes.	(f.) File, issue, procure, or deliver any document, or serve or
(2.) Do or perform, or permit to be done or performed, any act, matter, or thing in respect whereof a stamp should be used, without using such stamp, or shall fail or omit to cancel or obliterate any adhesive stamp at the time and in the manner prescribed by regulations,

he shall be liable to a penalty not exceeding Twenty pounds.

Provisions of princi- 15. ALL the provisions of the principal Act shall, so far as

pal Act to apply.

applicable, extend and apply to the stamps to be used under section

ten of this Act.

Cancellation of	16.	THE duty upon any policy of insurance may be denoted
stamps on policies

of insurance.

by an adhesive stamp, which may be cancelled by the person by

whom the instrument is first executed at the time of execution.

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

to this Act.

E. A. STONE, Administrator.

2° EDWARDI VII., No. 21.

Stamp Act—Amendment.

The First Schedule. Section 2.

Date of Act. Title. Extent of Repeal or Amendment.

46 Viet., No. 6..	The Stamp Act, 1882	Sections 11, 14, 15, 16, 17, 18, 29, and Subsection (3) of Section 40 are re- pealed.
In Section 20 omit "Colonial Trea- surer" wherever appearing, and in- sert " Attorney General."
In Section 25 wait " Sub-Collector of Revenue" and " Sub - Collector," and in each case insert "person ap- pointed by the Governor to cancel stamps."
In Section 40, Subsection ( 4), omit

"neither of the foregoing provisos is to," and insert "the foregoing proviso shall not."

To Section 43 add the following para- graph :—" (3.) The stamp shall be cancelled by the person who first makes or executes the bill of lading."

In Section 72 omit " Sub-Collector of Revenue," and insert " A person authorised by the Governor to can- cel stamps."

57 Viet., No. 31 Stamp Act, 1893 .. Sections 7, 9, and 10 are repealed.

2° EDWARDI VII., No. 21.

Stamp Act—Amendment.

Section 3. The Second Schedule.

When the Stamps are cancelled. Amount of Pine.

After twenty-eight days from the first One pound, or double the amount of

execution of the instrument, or from	proper stamp duty if that amount
the date on which it is first received	does not exceed One pound.
in Western Australia.

After six Weeks but within eight weeks ..	Two pounds, or three times the amount of proper stamp duty if that amount does not exceed Two pounds.
After eight weeks but within four mouths	Four pounds, or four times the amount of proper stamp duty if that amount does not exceed Four pounds.
After four months	Eight pounds, or ten times the amount of stamp duty if that amount does not exceed Eight pounds.

By Authority : Wm. ALFRED WAmsoN, Government Printer, Perth.