Stamp Act Amendment Act 1905 (WA)

WESTERN AUSTRALIA.

ANNO QUINTO

EDWARD' SEPTI1VII REGIS,

XS.

No. 20 of 1905.

AN ACT to further amend the Stamp Act,

1882.

[Assented to 23rd December, 1905.]

Legislative Assembly of Western Australia, in this present Parliament with the advice and consent of the Legislative Council and assembled. and by the authority of the same, as follows :-- BE it enacted by the King's Most Excellent Majesty, by and

1.     This Act may be cited as the Stomp Act Amendment Act, Short title.

1905, and shall be read as one with the Stamp Act, 1882, herein-

after referred to as the principal Act.

2. This Act shall come into operation on the first day _ay of Commencement.

January, one thousand nine hundred and six.

3.      From and after the commencement of this Act the stamp Charge of duties .

duties to be charged for the use of His Majesty upon the several Schedule.

instruments specified in the Schedule to this Act shall be the several

duties in the said Schedule specified, which duties shall be in

substitution for the duties theretofore chargeable under Schedule A of

the principal A ct, and shall be subject to the exemptions contained in

this Act or any other Act for the time being in force.

1905, No, 20.] Stamp Act—Amendment. [5 Enw. VII.

Meaning of "Bill of

Exchange." 4. For the purposes of the principal Act and of this Act, the

expression " Bill of Exchange " includes draft, order, cheque, and letter of credit, and any document or writing (except a bank note) 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 ; and the expression " Bill of Exchange payable on demand " includes

(a.) 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 ; and

(1).) An order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also an 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 ally person on his behalf.

Meaning of

"promissory note." the expression " Promissory Note " includes any document or 5. (i.) For the purposes of the principal Act and of this Act,

writing (except a bank note) 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 winch may or may not be performed or happen, is to be deemed a promissory note for that sum of money.

Duty on bills and . 6. On and after a date to be fixed by proclamation published in

notes to be denoted the Government Gazette, the ad valorem duty upon bills of exchangeby impressed

stamps.

and promissory notes drawn or made in Western Australia shall,

except as hereinafter provided, be denoted by impressed stamps.

But the Governor may, by the same or any subsequent proclama- tion, direct that ill respect of any bill of exchange or promissory note drawn or made for any sum exceeding a prescribed amount, or drawn or made in any prescribed part or parts of Western Australia, and for such time as to the Governor may seem fit, it shall be lawful to denote such duty either by adhesive stamps or impressed stamps, or partly by adhesive and partly by impressed stamps.

Cancellation of 7. Whenever an adhesive stamp is lawfully , used for denoting

adhesive stamps. the payment of duty under the provisions of the last preceding section, such stamp shall be cancelled by the drawer or maker of the

5 Enw. VII.] Stamp Act—Amendment. [1903, No. 20.

bill of exchange or promissory note, in the manner prescribed by section ten of the principal Act. at the time When such bill of exchange or promissory note is signed by the :drawer or maker thereof, and before he delivers it out of his hands, custody, or power.

8. ( .) The fixed duty of one penny on a kill of exchange or promissory note payable on demand or at sight,jor on presentation,

Provisions for use of adhesive stamps

on bills and notes.

may be denoted by an adhesive stamp, which, where the bill or note is drawn or made in Western Australia, is to be cancelled by the person by whom the bill or note is drawn or made before he delivers it out of his hands, custody, or power.

(2.) The ad valorem duties upon bills of exchange and

promissory notes drawn or made out of Western Australia may be

denoted by adhesive stamps.

9.      The duties in respect of bills of exchange or promissory Duties on foreign

notes drawn out of Western Australia shall be payable upon all lie	e	of exchange,	,
such bills or notes if and when accepted, paid, indorsed. transferred, or otherwise negotiated within Western A ustralia wheresoever payable.

10.      (1 .) Every person into whose hands any bill of exchange or Provisions as to

promissory note drawn or made out of Western Australia comes in stamping foreign	bills and notes.
Western Australia before it is stamped shall, before he presents for payment. or indorses, transfers, or in any manner negotiates or pays the bill or note, cause the Same to be stamped with an impressed stamp, or affix thereto a proper adhesive stamp, or proper adhesive stamps, of sufficient amount. and cancel every stamp so affixed thereto.

(2.) Provided as follows

(a.) If at the time when any such bill or note comes into the hands of any bona fide holder there is affixed thereto an adhesive stamp effectually cancelled, the stamp shall, so far as relates to the holder, be deemed to be duly cancelled, although it may not appear to have been affixed or cancelled by the proper person ;

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

1905, No. 20.] Stamp Act—Amendment. [5 En. VI I

(3.) But neither of the foregoing provisos is to relieve any person from any penalty incurred by him for not cancelling an adhesive stamp.

(4.) Where a bank or banking company issues within Western Australia a bill of exchange in the form of a 'draft payable at a place or places outside Western Australia, it shall be lawful for such bank or banking company to affix to such bill of exchange and cancel proper adhesive stamps for denoting the duty chargeable thereon.

(5.) When a bank or banking company receives a draft from outside Western Australia for acceptance and payment within Western Australia, it shall be lawful for such bank or banking company to affix and cancel adhesive stamps for denoting the duty chargeable thereon.

A bill of exchange or promissory note which purports to be drawn or made out of Western Australia is, for the purpose of determining the mode in which the stamp duty thereon is to be denoted, to be deemed to have been so drawn or made, although it may in fact have been drawn or made within Western Australia.

As to bills and notes 11.

purporting to have

been made abroad.

Penalty for issuing, (1.) Every person who draws, makes, accepts, issues, indorses, transfers, negotiates, presents for payment, or pays any bill of exchange or promissory note liable to duty, and not being duly stamped, shall incur a penalty not exceeding fifty 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, until it is duly stamped.

etc., any unstamped	12.
bill or note.

(2.) Provided that any unstamped or insufficiently stamped bill of exchange or promissory note may be stamped within twenty- eight days, or within such further time as the Colonial Treasurer or an officer of the Treasury acting with Ms authority shall permit, from the time when it was first received by the payee, if the Colonial Treasurer or such officer as aforesaid is satisfied that the bill or note has, by accident and without any intent to e% ade payment of duty, been written upon paper not duly stamped ; but the payee or some person on his behalf shall, if required so to do by the Colonial Treasurer, or such officer as aforesaid, verify, by statutory declaration, the date when such bill of exchange or promissory note was first received by the payee and the grounds upon which the application is made; and if the duty is denoted by an adhesive stamp it shall be cancelled by a person authorised or appointed to cancel stamps by or under the provisions of the Stamp Act Amendment Act, 1902. A. stamp purporting to be so cancelled shall be prima facie evidence that the bill or note was duly stamped under the provisions of this subsection, and that the person by whom the stamp was cancelled was authorised or appointed to cancel stamps as aforesaid.

5 Enw. Stamp Act—Amendment. F1905, No. !.'0

Op Provided also, that if any bill of exchange payable on demand or at sight, or on presentation, is presented for payment unstamped, the person to whom it is presented may affix thereto an adhesive stamp of one penny, and cancel the same, as if he had been the drawer of the bill, and may thereupon pay the sum in the bill mentioned, and charge the duty in account against the person by whom the bill was drawn, or deduct the duty from the said sum. and the bill is, so far as respects the duty, to be deemed valid and available.

(4 .) But neither of the foregoing provisos shall relieve any

person from any penalty incurred by him in relation to such bill.

13.      Any person who takes or receives from any other person Penalty on taking

any bill of exchange or promissory note. not duly stamped, either in unstopped bill J./.	promissory note.
payment or as a security, or by purchase or otherwise, without causing the same to be duly stamped within twenty-eight days, or such further time as the Colonial Treasurer or an officer of the Treasury acting with his authority shall permit, after receiving it, shall be liable to a penalty not exceeding twenty pounds.

When a bill of exchange is drawn in a set, according to the custom of merchants, and one of the set is duly stamped, the other or others of the set shall, unless issued or in some manner negotiated apart from the stamped bill, be exempt from duty ; and upon proof of the loss or destruction of a duly stamped bill forming one of a set, any other bill of the set which has not been issued or in any manner negotiated apart from the lost or destroyed bill may, although unstamped, be admitted in evidence to prove the contents of the lost or destroyed bill.

One bill only of a set

need be stamped.

14.

15.      Any person who, at the commencement of this Act, is the Power to stamp

holder of an unstamped bill of exchange or promissor y note may certa in unslamped	bills and no' es.
affix thereto the proper stamp or stamps which, at the time when the bill or note was drawn or made, should have been affixed thereto, and such stamps may, at any time before the first day of April, one thousand nine hundred and six, be cancelled by any person duly authorised to cancel stamps under the provisions of the Stamp Act Amendment Act. 1902, and thereupon such bill of exchange or promissory note shall, so far as respects duty, be deemed good and valid :
But nothing herein contained shall relieve any person from any penalty he may have incurred in relation to any such bill of exchange or promissory note.

The duty of one penny upon cheques or orders payable on demand drawn upon the Post Office Savings Bank shall form part of	Duty on Savings
Bank cheques.
the revenue of the said bank, and such duty may be collected in money
by any officer of the bank by whom the cheque or order is cashed.

16.

1905, No. 20.] Stamp Act—Amendment. [5 EDW. VIE

Proclamation as to	17.	A proclamation under section seven of the principal Act
use of impressed

stamps may be of	may prescribe the use of impressed stamps on any class of
general or local	instruments, and either generally throughout the State or in any
application.	part or parts of the State.

If the companies doing business of fire insurance in the State adopt a uniform fire policy, to be approved by the Colonial Treasurer or other person appointed by him, the Colonial Treasurer or other person appointed by him may, at any time within thirteen months after the commencement of this Act, exempt from stamp duty any policy issued in such form in substitution for any existing policy covering the smile property and for the same amount.

Power to exempt 18.

certain fire policies

from duty.

Limitation of pro-	19.	A prosecution for any offence against any of the provisions
ceedings for

offences.

of the principal Act or of this Act may be commenced at any time

within two years after the offence was committed.

Sections thirty-four to forty-two inclusive and Schedule A

of the principal Act and section one hundred and eighty-six of

" The Transfer of Land Act, 1893," are hereby repealed.

Repeal. 20.

5 EDW. VII.]	Stamp Act—Amendment.	[1905, No. 20.
THE SCHEDULE.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

ADMISSION of any person as a Practitioner Practitioner of the Supreme Court ... 10 0 0

See Sections 74 and 75.

AFFIDAVIT OR DECLARATION made under statute 0 1 0

Exemptions.

Every affidavit or declaration

(I.) Filed, read, or used in any Court, or before any Judge,

Master, Registrar, Clerk, or officer of any Court ;

(z.) Required by any banking or insurance company, or in proof

of death or identity ;

(3.) Required under any Act or regulation for the time being in force for the management of the Customs, of the Post Office, or of the Post Office Savings Bank ;

(4.) Required to be made before the Registrar or any deputy

Registrar of Births, Deaths, and Marriages;

(i.) Required to be made by any officer of the Government in

respect of any matters relating to the duties of his office.

AGREEMENT or any Memorandum of an Agreement under hand

only, and not otherwise specifically charged with any duty, whether

the same be only evidence of a contract, or obligatory upon the

parties from its being a written instrument 0 2

(Non—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 Ss., and such stamp may be cancelled by any officer of the Court.)

Exemptions.

(I.) Agreement or memorandum the matter whereof is not of

the value of R5.

(3.) Agreement or memorandum for the hire of any labourer,

artificer, manufacturer, or menial servant.

(3.) Agreement, letter, or memorandum made for or relating

to the sale of any goods, wares, or merchandise.

(4.) Agreement or memorandum made between the master and mariners of any ship or vessel for wages on any voyage coastwise from port to port in Western Australia.

(5.) Memorandums or agreements made necessary by the 9 Geo. IV. c. 14 (Lord Tenterden's Act), for rendering a written memorandum necessary to the validity of certain promises and engagements, etc., s. S.

ALLOTMENT. See LETTER OF ALLOTMENT.

ANNUITY, conveyance in consideration of. See Section 47. Purchase of. See CONVEYANCE ON SALE, and Section 50.

Charge of land with, under Transfer of Land Act, 1893," Section

105. (See 57 Viet., No. 31, s. ...0 10 0 •••

APPOINTMENT

H05, No. 20.] Stamp Act—Amendment. [5 EDW. VII.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

APPOINTMENT of a new trustee, and APPOINTMENT in execution of a power of any property, or of any use, share, or interest in any property, by any instrument not being a will	0 10	t,
A PPRAISEMENTS.—Instrument setting forth any appraisement or valuation of any- property, or of any interest therein, or of the annual value thereof, or of any dilapidation, or of any repairs wanted, or of the materials and labour used or to be used in any building, or of any artificers' work whatsoever,

Where the amount of the appraisement or valuation

Does not exceed £20 ... 0 1 0'

Exceeds £20 and does not exceed £50 ...	0	2	6
Exceeds £50 and does not exceed £100	0	5	0.
Exceeds £100 and does not exceed £200	0 10	0
Exceeds £200 and does not exceed £500	0 15	0

Exceeds £500 ... 1 0 0

Exemptions.

Instrument setting forth any appraisement or valuation made

(t.) For the information of one party only, and not being in any manner obligatory as between parties, either by agree-. Intuit or by operation of law ;

(2.) For or on behalf of His Majesty or the Government of Western Australia, or of any Municipal Council, Road Board, or other similar body having power by law to make or levy rates.

APPRENTICESHIP, instrument of .. 0 5 0

Exemption.

Instrument relating to any child apprenticed under "The

Industrial and Reformatory Schools Act, 1893."

ARTICLES OF ASSOCIATION. See COMPANY.

ARTICLES OF CLERKSHIP whereby any person becomes bound

to serve as a Clerk in order to his admission as a Practitioner of

the Supreme Court ... ... 10 0 0

ASSIGNMENT. See CONVEYANCE.

ATTESTED COPY. See COPY.

ATTORNEY, Letter or Power of. See POWER OF ATTORNEY.

ATTORNEY, Warrant of. See WARRANT OF ATTORNEY.

AWARD, whether under hand only or under hand and seal,

Where the amount or value of the matter in dispute

Does not exceed £20 0 2 6

Exceeds £20 and does not exceed £50	...	0	5	0
Exceeds £50 and does not exceed £100	...	0 10	0
Exceeds £100 and does not exceed £200 ...	1	0	0

Exceeds £200 and does not exceed £500 ..r 1 10 0

Exceeds £500 and does not exceed £1,000	•	0	0
Exceeds £1,000, and in any case not above provided for	2 10	0

Exemption.

Award made in any matter in which His Majesty is a party, either directly or by some public officer acting in such matter, or representing His Majesty, or We Government of Western Australia therein.

5 EDW. VII.] Stamp A et—Amendment. [1905, No. 20.

STAMP DUTY

NATURE OP INSTRUMENT. PAYABLE.

s. d.

BILL OF EXCHANGE OR PROMISSORY NOTE payable on demand or at sight; or any cheque drawn on any banker payable either to order or to bearer on demand ; or any 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.

Any cheque drawn by any public officer on any Public, Govern-

ment, or Departmental account.

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 indorsed, or in any manner negotiated within Western Australia,

Where the amount or value of the money for which the same is

made or drawn does not exceed £25 0 0 6

Exceeds .€25 and does not exceed .€50	0	1	0
Exceeds .€50 and does not exceed £75	0	1	6

Exceeds £75 and does not exceed £100 ... 0 2 0

Exceeds £100, then for every £50 of the amount or value and

also for any fractional part of £50 of such amount or value ... And see NOTARIAL Am. 0 1 0

Exemptions.

(i.) Draft or order drawn by any banker in Western Australia upon any other banker in Western Australia not payable 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 payment 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.

(4.) Cheque drawn by any public officer on any Public, Govern- ment, or Departmental account.

BILL OF LADING or shipping receipt of any kind whatsoever of

or for any goods, merchandise, or effects to be exported ... 0 1 0

BILL OF SALE

Absolute. See CONVEYANCE ON SALE.

By way of security.	See MORTGAGE, ETC.
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.

1905, No. 20.] Stamp Act—Amendment. [5 EDw. VII.

STAMP DOTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

CHARTER-PARTY	0 2 6
CHEQUE OR ORDER payable on demand	0 0 1

Exemption.

Cheque drawn by any public officer on any Public, Government,

or Departmental account.

See BILL OF EXCHANGE:

CONTRACT. See AGREEMENT.

CONTRACT NOTE for or relating to the sale or purchase of any

stock or marketable Security

Of the value of £5 and under the value of £100	0	0	1
Of the value of £100 or upwards ...	0	1	0

COMPANY

Memorandum of Association of, under Companies Act, 1893	•	0	10	0
Articles of Association of, under Companies Act, 1893 ...	0	10	0

f ildvalorentduty on the amount or value of

On contract filed with Registrar under Section 26 of Companies p a i d-u p

Act; 1893, or on Memorandum or Articles of Association	shares or
containing any provision in lieu thereof	other con-

•• • •• • sideration, as on a Convey-

l. once on Sale.

CONVEYANCE OR TRANSFER on sale of any property where the

amount or vag ue of the consideration for the sale

(a.) Does not exceed £25, for every £5 and also for every frac-

tional part of £5 of the amount or value of the consideration (b.) Exceeds £25, for every £25 and also for every fractional 0 0 6

part of £25 of the amount or value of the consideration 0- 2 6

LAND TRANSFER under "The Transfer of Land Act, 1803 "-

(i.) In the case of a consent to an application whereby the con- senting party relinquishes any estate or interest for valuable consideration ; and

(z.) 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 trans- fer thereof to him; and

(3 .)

In-the case of a transfer of laud on a sale thereof

Where the amount or value of the consideration

(a.) Does not exceed £25, for every £5 and also for every fractional part of £5 of the amount or value of the consideration	0	0	6
(b.) Exceeds £25, for every £25 and also for every fractional part of £25 of the amount or value

of the consideration .... 0 2 6

CONVEYANCE OR TRANSFER of any kind not hereinbefore

described 0 10 0

See Section 52.

5 EDW. VII.] Stamp Act—Amendment. [1905, No. 20.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

COPY or EXTRACT (attested or in any manner authenticated) of

or from

(1.) An instrument chargeable with any duty.

(2.) An original will or codicil.

(3.) The probate of a will or codicil.

( 4 ) Any letters of administration.

(5.) Any public register (except any register of births, marriages,

and deaths).

(5.1 The books or records of any court.

In the case of an instrument chargeable with duty not

ing to one shilling

In any other case ... 0 1 0

Exemption.

Copy or extract from any law proceeding.

COUNTERPART

Where duty does not exceed 5s., the same duty as the original

instrument.

In other cases 0 5 0

COUPON on WARRANT for interest attached to or issued with

any security, when presented for payment ... 0 0 1

See Section 71.

Exemption.

Coupon or warrant under £2 (57 Viet., No. 31, s. 6).

DEBENTURE for securing the Payment or repayment of money or

the transfer or retransfer of stock. See MORTGAGE, etc.

DECLARATION of any use or trust of or concerning any property by any writing, not being a will, or an instrument chargeable with

ad valorem duty as a settlement 0 10 0

DECLARATION (statutory). Sec AFFIDAVIT.

DEED of any kind whatever, not otherwise charged with duty 0 10 t,

Exemptions.

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

His Majesty.

(2.) Conveyances, transfers, surrenders, or leases of the fee

simple or other less estate in land to His Majesty or for

his use.

DRAFT. See BILL OF EXCHANGE.

DUPLICATE or COUNTERPART of any instrument chargeable with

any duty --

Where duty does not amount to 5s., the same as the original

in strtunent.

In other cases 0 5 0

EXCHANGE

For any instrument effecting an exchange of any property

0 10 0

The same duty

And upon any consideration paid by way of equality ...

as on a Con- veyance OIL

t Sale.

1905, No. 20.] . Stamp Act— Amen dment. [5 EDW. VII.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

£ s. d.

GUARANTEE of any kind not otherwise described ...	0	2	6
HYPOTHECATION OF BILLS OF LADING, Letters of, or

Agreement by way of ... 0 2 6

LEASE-

( A stamp equa in amount	atl
to

Any lease made in perpetuity, or for a term of years, or for a the transfer period determinable with one or more lives, or otherwise . duty in trh dl saleb .17

contingent, in consideration of a sum of money paid in the{ land for a stun equal to

Way of premium, fine, or the like, if without rent ...1 the amount of the con-

I, sideration.

When the lease When the

A lease of any lands or tenements at a	When the lease	is for a period	lease is for a
is for a period	exceeding one	period ex-

rent without any payment of any not exceeding year and not ceeding three

one year. exceeding three

sum of money by way of fine or	years.	years.
premium :—

When the rent, calculated for a whole £ s. d. £ s. d. £ s. cl

year, shall not exceed in value £5 . 0 0 3 0 6 0 9

Above £5 and not exceeding £10 0 0 6 1 0 1 6

„ £10 „ £15 ... 0 0 9 1 6 2 3

„ £15 „ £20 .. 0 1 0 2 0 3 0

„ £20 „ £25 .. 0 1 3 2 6 3 9

£25 „ £50 --.:-. - 0 .2 6 5 0 7 6

„ £50 „ £75 ... 0 3 9 7 6 11 3

„ £75	„	£100 ...	0 5 0	10 0	15 0
...—

„ £100—for every full sum of

£50, and also for any

fractional part of £50

thereof ... 0 2 6 0 5 0 0 7 6

T he same stamp

Lease of any lands or tenements at a rent for an indefinite term, as a lease at a and without any payment of any sum of money by way of fine like rent for a period ex-

ceeding one

or premium ... ... ... ... ... .

year.

A stamp equal	to the joint
value of the

Lease of any lands or tenements stipulating for a rent granted tpr yasir don of the fine and. a lease for the rent.

in consideration of a fine or premium ...... ... conveyance in

consideration

Lease of any other kind whatsoever not hereinbefofe described 0 10 0

Exemptions.

All leases or agreements for leases to or for the use of His Majesty, or from His Majesty or the Minister for Lands or the Minister for Mines under the Lands Act, 1898, and its amendments, the Mining Act, 1904, and the regulations thereunder respectively.

And see Sections 53-55.

Transfer or assignment of a lease

See CONVEYANCE OR TRANSFER.

See Section 45.

5 EDW. VII.] Stamp Act--Amendment. [1905, No. 20.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

LETTER OF ALLOTM EN I' or ally other document having the

effect of a letter of allotment-

( i.) Of any share of any company or proposed company

(z.) In respect of any loan raised or proposed to be raised by

any company or proposed company, or by any municipal

body or corporation ...

(3.) Issued or delivered in Western Australia of any share of , 0 0 1

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

AND SCRIP CERTIFICATES, SCRIP, or other document-

( i .) Entitling any person to become the proprietor of any share")

of any company or proposed company

(2.) Issued or delivered in Western Australia, and entitling any person to become the proprietor of any share of any foreign company or proposed company

(3.) 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 or proposed company, or by r 0 0 1

any municipal body or corporation

(a . ) Issued or delivered in Western Australia, and denoting or

intended to denote the right of any person as a subscriber

r?shect of any loan raised or proposed to be raised by

or on liehalf :my foreign municipal body, corporation,

or company

And see Sections 56 and 58.

LIEN ON WOOL. See BILL OF SALE El SAY oF MORTGAGE.

MEMORANDUM OF ASSOCIATION. See COMPANY.

MORTGAGE, BOND, DEBENTURE, COVENANT, WARRANT OF AITORNEY to confess and enter up judgment and FOREIGN SECURITY of any kind :

(r.) Being the only or principal or primary security for the payment or repayment of money

Not exceeding .€50 ... ••. •.• 0 1 3

Exceeding £50 and not exceeding .€100 0 2 6

£100 £150 0 3 9

33 13 )3

..€150 £200 0 5 0

31

•■ £200 £250 0 6 3

£250 „ £300 0 7 6

31   ,,

3/ z2300: for every £100 and also for

fractional part of £100 of such amount 0 2 6

And see BOND.

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

For every £100 and also for any fractional part of £100

of the amount transferred as aforesaid 0 1 0

And also where any further money is added to theSmappr=

ray for such

money already secured) ••• • • • t further money

1905, No. 20.j Stamp Act—Amendment. [5 En. VII.

NATURE OF INSTRUMENT. STAMP DUTY

PARABLE.

s. d.

Exemption from (1) and (2).

Every collateral, or auxiliary, or additional, or sub- stituted 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 SATISFACTION, OR DISCHARGE of any security as aforesaid, or of the

benefit thereof, or of the money thereby secured

For every £100, and also for every 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 instrument for securing any sum of money the reconveyance, release, certificate of satisfaction, or discharge of the principal or

primary security 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, release, certificate of satisfaction, or discharge a part only of the money secured is released, the duty shall be-payable only in respect of the amount so released.

(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 o

noting a Bill of Exchange) ... 0 2 6

Noting Bill of Exchange	...	0	1	0
Protesting Bill of Exchange	0	1	0
See Section 66.

PARTITION

(I.) For any instrument effecting a partition of any lands 0 10 0

(The came duty

And upon any consideration paid by way of equality ... ... as on a Con-

veyance on

Sale.

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:—

f executed	If executed in
singly.	duplicate, each.

s. d. s. d.

For every sum of £50 or part thereof ... 0 0 6 0 0 3

Every renewal or receipt by way of renewal of such policyTas the original / he saine duty

originally issued for the term of one year policy.

And see Sections 67-69.

5 EDW. VII.] Stamp Act—Amendment [1905, No. 20.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

£ s. d.

POLICY OF ASSURANCE OR INSURANCE by whatever name

called and whether issued in or out of this State, whereby any

sum of money is contracted to be paid upon loss or damage by fire

where such sum insured to be paid does not exceed £100 ... ... 0 0 6

For every £100 and for every fractional part of £100 so insured,

additional... ... ... ... ... ... ... 0 0 6

Every renewal of such policy originally issued for the term of a

... ... ... ... ... 0 0 1

year...

POLICY OF ASSURANCE OR INSURANCE not otherwise

specified--

For every £100 and every fractional part of £100 insured where

the premium does not exceed 2s. 6d. per centum ... 0 0 1

Where the premium exceeds 2s. 6d. per centum, for every £100

and every fractional part of £100 insured ... ... ... 0 0 3

Exemptions.

Policy of life insurance.

Policy against employers' liability under "The Employers'

Liability Act, 1894," ' 4 The Workers' Compensation Act,

1902," or at common law.

POWER OF ATTORNEY, or other instrument in the nature

thereof :

(i.) For the receipt of the dividend on any stock or shares: Where made for the receipt of one payment only 0 1 0

In any other case ... 0 5 0

•-• •• •

(z.) 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	0
(3.) Of any kind whatsoever, not hereinbefore described	0 10	0

Exemption.

Any instrument for the sole purpose of appointing or auth o

ising any one person to vote as a proxy at any meeting at

which votes may be given by proxy.

PROMISSORY NOTE. See BILL OP EXCHANGE.

PROTEST. See NOTARIAL Act.

And see Section 66.

RECEIPT given for, or upon the payment of, money amountin g to

£2 or upwards ... 0 0 I

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 ac- counted for.

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

1905, No. 20.] Stamp Act—Amendment. [5 EDW. VII.

STAMP DUTY

NATURE OF INSTRUMENT. PAYABLE.

s. d.

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

use of or from His 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 indorsed or otherwise written upon or contained in any instrument liable to stamp duty and duly 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.

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

money paid to such society by any of its members.

And see Sections 70-78.

RECONVEYANCE. See MORTGAGE.

RELEASE or RENUNCIATION of any property or of any right

or interest in any property-

-Upon a sale. See CONVEYANCE ON SALE. By way of security. See MORTGAGE, etc.

In any other case ... 0 10 0

REVOCATION of any use or trust of any property by any writing,

not being a will 0 10 0

SCRIP CERTIFICATE on SCRIP.	See LETTER OF ALLOTMENT.
SETTLEMENT, DEED OF

(t.) Any instrument, whether voluntary or upon any good or valuable consideration other than a bond fide pecuniary consideration whereby any property is settled or agreed to be settled in any manner whatsoever ;

( 2 .) Any instrument declaring that the property vested in the person executing the same shall be held in trust for the person or persons mentioned therein;

Upon the amount or value of such property—for every £100, and

every part of £100 0 5 0

TRANSFER. See CONVEYANCE.

VALUATION. See APPRAIsEMENT.

WARRANT OF ATTORNEY to confess and enter up judgment	given as a security for the payment or repayment of money, or for
the transfer or retransfer of stock. See MORTGAGE.

WARRANT OF ATTORNEY of any other kind ... 0 10 0

General Exemption from all Stamp Duties.

WILLS and TESTAMENTARY WRITINGS.

By Authority : A. Cusms, Acting Government Printer, Perth.