Stamps Act 1886 (SA)

ANNO QUADRAGESIMO NONO ET QUINQUAGESIMO

A.D. 1886.

ARRANGEMENT O F CLAUSES.

Bills of Exchaltge and Borniswry Notus.

Preamble. I~~terpretation.

1. Short title and commencement.	Duty on bills and notes, how denoted.
2. Interpretation.	Duty upon bills drawn out of South Aus-

3. Stamp duties to be charged. tralia.

4. Power to appoint officers.	33. Where bills nnd notes deemed to be drawn.
6. Distribution of stamps.	34. As to bills and notes issued unstamped.
6. Stamps to be provided.	35. Rills in sets.

OENERAL PkOVIBIONS.

7. Now instruments to be stamped. Bills of Xaclhg.

8. Instruments to be separately charged.	36. When to be stamped,
9. Duplicates and cwmterparts.
10. Appropriate stamps to be used.

11. All facts to be truly set forth. Conveymces 012 Sale.

29. Payment to be made quarterly.

12. Duty to be calculatsd on valuc in British 37. Interpretation,

money. 38. Where consideration consists of lea1 or

13. Duty to be calculated on value of stock. personal property.

14. Duty on other instruments. 39. Where consideration is payable in instal-

16. Penalty for not duly stamping. ments.

16. Existing instruments need not be stamped.	40. Where property is subject to debt.
17. As to receiving unstamped instruments in	41. Duty in certain cases.

evidence. 42. Where there are several instruments.

18. Except aa dorc~aid no unstamped instru-

ment to be received in evidence.	43. Instruments executed to evade duty.
44. Duty on conveyance of sharee, how denoted.

19. Assessment of duty.

20. Appeal from assessment.

21. Abstract of instrument to be furnished.

22. Records open to inspection.	45. Aa to spoiled and misused stamps.
23. No instrument to bc enrolled or registered	46. Paper for stamping and remittances may bo

unless ~tamped. sent post free.

24. Duty, how denoted.

47. As to fraudulent misstatements.

25. Adhesive stamps to be cancelled.

4 8. Penalties for felonies.

20. Penalty for fraud.

49. Recovery of penalties.

50. Remedy for misappropriation.

Bank Notes. 51. Regulations.

27. Interpretation.

28. Composition to be paid by banks.

49' & 50' VICTORIW, NO. 372.

Stamp Act. -1886.

An Act to Impose Stamp Duties.

[Assented to, Novern6er rot h, 1886.1

Preamble.	it Enacted by the Governor of the Province of South Aus- Council and House of Assembly of the said province, in this present
BE tralia, by and with the advice and cousent of the Legidativc Parliament assembled, ns follows:

PRELIMINARY.

she* title and corn- 1, xis Act may be cited for all purposes as tile '' Stamp Act,

mencement.	1886," and shall come into operation on s day to be fixed by the Governor, by Proclamation, not being earlier than twenty-one
days after the publication of such Proclamation in the Government
Gazette.
Interpretation.	2, In the construction and for the purposes of this Act, the following words have the meanings by this section assigned to them, unless it is otherwise provided, or there be something in the context repugnant thereto :-

'L Commissioner " means any person appointed Commissioner of

Stamps under this Act :

"Die " means and includes any plate, type, tool, or implement whatever, used under the direction of the Cornnlissioner for expressing or denoting any duty, or the fact that any duty or penalty has been paid, or that any instrument is duly stamped, or is not chargeable with any duty, and also any part of any such plate, type, tool, or implement:

Duty " includes every sta,nip duty chargeable under this Act:

k 5 Executed " and " execution," with reference to instruments not

under seal, mean signed and signature:

" Forge " includes counterfeit:

Instrument " means and includes every written document:

Material " means every sort of material upon which words or

tigures can be expressed:

&;Money" includes all sums expressed in British, foreign, or

colonial currency:

Stamp " means a8 well a stamp impressed.by meme of a die as

an adhesive stamp:

Stamped " means impressed with n stamp by means of a die or

having an adhesive stamp affixed according to law:

" Stock" means any share in the stocks or funds of any foreign

or colonial state or Government, or in the capital stock or

funded debt of any company, corporation, or society in

the

49' & 50° VICTORIW, No. 372. -

Stamp Act.- 1886. -

the said province, or of any foreign or colonial company,

corporation, or society:

L writing," include every mode in

c b Write," G written,?' and

which words or figures can be expressed upon matcrial.

3. From and after the coming into operation of this Act, but stamp duties tobe

subject to the exemptions contained in the Schedule to this Act, amged+

there shall be charged, for the use of Her Majesty, Her heirs and

successors, upon the several instruments specified in the said

Schedule the several duties therein specified.

4. The Governor may appoint a Co~nmissio~ler of Stamps and Power to appoint

any other necessary officers for carrying this Act into effect, and officers.

such Commissioner and evcry such dficer shall give sucll security

for the due discharge of their duties under this Act as the Governor

rnay direct, and the said Commissioner may sue and be sued in

anv court of law or equity by t,he name of tlic Commissioner of

~ t i i rn~s.

5. The Governor may appoint any l~erson n distributor of Distribution

stamps who may be remumrated by a commission upon the value 8UmP8.

of stamps, purchased for disposal by such distril~utor, or by salary,

or other allowance, and upon the sale of stalaps to any such dk-

tributor, such discount may be allowed as may be authorised by

regulations to be made under this Act.

6. The Treasurer shall, for denoting the several duties hereby Stampstobeprorided.

imposed, provide such stamps or dies as nmy he required for the purposes of this Act, and may do any other act which rnay be necessary for effectually collecting the said duties.

GENERAL PROVISIONS,

7. (1) Every instrument written upon st:mpcd material, shall HOW instruments ta

be written in such manner, and every instrunlent partly or wholly	be stamped.
written before bein3 stamped, shall be so stamped that the stamp may appear on the face of the instrument and callnot be used for or applied to any other instrument written upon thc same piece of material:

( 2 ) If more than one i~lstrurnent be written upon the same piece of material, every one of such i ~ ~ t r u m e n t s shall be scparaiely

and distinctly stamped with the duty with which it is nhargeable.

8. Except when express provision is made to the contrary-	eeparately	Instruments	charged.	to bs
(1) Any instrument containing or relating to several distinct matters shall be separateiy and distinctly charged with duty, in respect of each of such matters, as if it were s separate instrument:

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Stamp Act.-1886.

(2) An instrument made for any consideration in respect where- of it is chargeable with ad vulorem duty, and also for any further or other valuable consideration, shall also be charged with duty in respect of such last-xuentioned con- sideration, as if it were a separate instrument made for

such consider~tion only.

Duplicatee sdd

counterparts.	Q. The duplicate or counterpart of an instrument chargeable with duty (including the counterpart of a lease, whether executed by the lessor or not) may be impressed with a particular stamp indicating that the instrument of which it is the duplicate has been duly stamped; but unless such duplicate or counterpart be so im- pressed, it shall be chargeable with duty as an original.
Appropriate stamps

to be med. 10. (1) A stamp which by any word or words on the face of it

is appropriated to any particular description of instrument shall not

be used for any instrument of another description: *

( 2 ) An instrument falling under the particular description to which any stamp is so appropriated as aforesaid, shall not be deemed duly stamped, unless it is stamped with the stamp so appropriated.

A l l facta to be truly 11. All the facts and circumstauccs affecting the liability of any

met f ortb . instrument to ad aalo~ern duty, or the amount of the ad valorena duty with which any instrt~mient is chsrgeahle, shall be fully and truly set forth in the instrurucnt, and every person who with intent to defraud Her Majesty, or Her heirs or successors (and t,he suppres- sion of any such fact or circumstance shall be prima .facie evidence of such intent) -

(1) Shall execute any instrument in which all the said facts and

circumstnnces are not fully and truly set forth:

(2) Being employed or concerned in or about the prcparation of any instrument, slrull neglect or omit tfo fully and truly set forth therein, all the said facts and circunlstances:

sliall forfeit a penalty of not less than Fifty Pounds a d	not exceed-
ing Five Hundred Pouuds.

Duty to be calculated

on value in Britiah 12. Where an instrument is chargeable with ad valorem duty in

money.	respect of any money in any foreign or colonial currency, such duty shall be calculated on the value of such money in ~ r i t i s h currency according to the current rate of excllatige on the day of the date of
such instrument.

Duty to be calculated	13. Where an instrun~ent	is chargeable with ad calorem duty in
on value of stock.

respect of any stock, such duty shall be calculated on the value of such stock according to the werage price thereof on the day of the date of such instrmrnent.

Duty on other inebu- 14. Where the duty with which an instrument may be charwe-

menb. able under this Act sLll dcpend iu any rnanuer upon the duty $id

upon

4 9 O & 50' VICTORIE, No. 372.

-p-p- --

Stamp Act.-l 886.

up11 another instrument, the payment of such last-mentioned duty may, on of both the iostrunleuts, be denoted in such lnanner as the Commissioner shall think fit upon the first-mentioned instrument.

15, Unless it be otherwise expressly enacted, any unstamped or ~ ~ n a l t y for not duly

stamping.

insufficiently stamped instrument may be stamped after the execu- exceeds Ten Pounds, of interest on the unpaid duty at the rate of Ten Pounds per centurn per annum from tlie day on wldch such instrument was first executed up to the time when such interest shall be equal in amount to the unpaid duty, and the payment of

tion thereof on payment of the unpaid duty and a penalty of Ten

any penalty and interest shall be denoted on such instrument by a

particular stamp:

Provided as follows-

( a ) Any instrument may be stamped without penalty within one month after the execution thereof:

( b ) Any unstamped instrument executed out of South -klstraliz

may be staniped without petlalty at any time within two

months after it shall have been first received in South

Australia:

(c) The Commissioner niay, at any time within twelve months

after the execution of any instrument, remit the penalty

or any part thereof.

16. I t shall not be necessary to stamp any instrument executed E need xisting not be instruments stamped.

befbre tlie coming into operation of this Act.

17. (1) Upon the production of a,n instrument chargeable with stamped bmceiving instruments "-

any duty as evidence in any Court of Civil Judicature in any part in evidence.

of South Australia, the officer whose duty it is to rend the instru-

insufficiency of the stainp tliereon; and if the instrument is one lnent shall call the attention of the Judge to any omission or wliiclr may legally be stamped after the execution hereof it may, on payment to the said officer of the aniount of the uupaid duty and the penalty payable by law on stamping the same as aforesaid and n further sum of One Pound, be received in evidence, saving all just exceptions or other grounds.

(2) The ofticer receiving the said duty and penalty shall give a

receipt for the same, and make an entry in a book kept fbr that purpose of the payment and of the amount thereof; and sl.iall com- municate to the Commissioner the name or title of the cause or proceeding in whicb, and of the party from whom, he received the said duty and penalty, and the date and description of the instru- ment; and shall pay over to the Commissioner the money received by him for the said duty and penalty.

(3) Upon production to the Commisvioner of any instrument in

respe ct

49' & 50' VICTOIULE, No. 372.

#

Stamp Act.-1 886.

respect of which my duty or penalty has been paid as aforesaid, together with the receipt of the said officer, the payment of such duty and penalty shall he denoted in such instrument accordingly.

aforBsaid

ao unatsmped inntru- 18. Except as aforesaid no instrument chargeable with duty

mant ta be rewind	exccuted in any part of South Australia, or relating, wheresoever
in evidence. '	executed to any property situate, or to any matter or thing done or to be done, in any part bf South Australia, shall, except in criminal proceedings, be pleaded or given in evidence or admitted to be good, useful, or available at law or in equity unless duly stamped according to this Act.

Anaeaament of duty, 19. (1) Subject to any regulations which may be made under

this Act, the Cominissioner may be required by any person to express his opinion with reference to aey executed instrument upon the following questions-

( a ) Whether it is chargeable with any duty:

( b ) With what amount of duty it is chargeable:

(2) If the Commissioner is of opinion that such instrument is not chargeable with any duty, such instrument may be stamped with a particular stamp denoting that it is not chargeable with anv duty:

(3) If the Cotnmissioncr is of opinion that sucll instrument is chargeable with duty, he shnll assess the duty with which it is, in his opinion, chargeable, and when the instrument is duly stniuped

in accordance with the assessinent of the Commissioner, it may also

be stamped with it particular stamp de~oting that it is duly

stamped:

(4) Every instrument stamped with the particular stamp denot- ing either that it is not chargeable with any duty or is duly stamped, shall be admissible in evidence and available &r all purposes, not- withstanding any objectiou relating to duty:

(5) Provided as follows :-

( a ) An instrument upon which the duty has been assessed by the Commissioner, shall not, if it is unstamped or iosuffi- ciently stamped, be stamped otherwise tha11 in accordance with the assessment of the Commissioner:

( h ) Nothing in this section contained, shall bc deemed to authorise the stamping after the execution thereof, of any instrument prohibited by law fronl being so staruped.

A p W f m m w -

mnt. 20. (1) -4ny person dissatisfied with the assessment of tlie

Conirnissioner may, within fourteen days after the date thereof, and on payment of duty in conformity therewith, forward to the Treasurer a statements of the grounds of his objection to the assessment, and the Treasurer inay confirm or modify such assess- ment ; and if such assessnlent be uot confirmed, the amount of

duty

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Stamp Act.-1886.

duty to be ultimately retained shall be that fixed by the Treasurer,

and the difference shall be refunded to the appellaut; and if such

P erson be still dissatisfied, he may, within twenty-one days after the Treasurer's decision is conmunicated to him, appeal to the

Supreme Court, and may for that purpose require the Commissioner to state and sign a case setting forth the qucstiou upon which his opinion was required aid the assessment made by him: Provided that any person dissatisfied with the assessment of the Commissioner may, within twenty-one days after the date of the Commissioner's assessment, appeal to the Supreme Court in the first instance without

auy intermediate application to the Treasurer:

(2) The Commissioner shall tliereupon state and sign a case

accordingly and deliver the same to the a,ppellant, upon whose appli-

cation such case may be set down for hearing in the Supreme Court:

(3) Upon the hearing of such case (at least seven days' notice

of which s l d l be given to the Conmissioner) the Court shall deter-

mine the question submitted, and assess the duty, if any, chargeable

under this Act:

(4) If it be decided by the Court that the assessment of the Com- missioner is erroneous, any excess of duty which may have been paid in conformity with such erroneous assessment, together with any penalty which may have been paid in consequence thereof, shall be ordered by the Court to be repaid by the Cornmissiouer to the appellant, together with the cost incurred by him in relation to the appeal:

(5) But if the assessment of the Commissioner is confirmed by the Court, the costs incurred by the Commissioner in relation to the appeal, shall be ordered by the Court to be paid by the appellant to the Commissioner:

(6 ) For the purposes of this section the Court may be holden before one Judge only.

ence to any instrument, the Commissioner may require to be ment to be furnished. 21. In any case of application to the Commissioner with refer- Abstract of inatru*

furnished with an abstract of the instrument, and also such evidence ss he may deem necessary in order to show whether every fact and circumstance affecting the liability of the instrument to duty, or the aniount of the duty chargeable thereon, has been fully and truly set forth, and may refuse to proceed upon any such application until such abstract and evidence be furnished accordingly.

22. All public officers having in their custody any rolls, books, Ram& open to

records, papers, documents, or proceedings, the inspection whereof ins~ctiOn

may tend to secure any duty, or to the proof or discovery of any	,
fraud or omission in relation to any duty, shall at all reasoaable times permit m y person thereunto authorised by the Commissioner to inspect all such rolls, books, records, papers, documents, and

proceedings

I

I

49' & 50" VICTORIA, No. 372.

Stamp Act.-1886.

proceedings, and to take such notes and extracts as he may deem

necessary without fee or reward.

N o i o a ~ e ~. t to be

enrolled or registered 23, No public officer whose office i t is to enrol, register, or enter

,	in or upon any rolls, books, or records, any instruineot, or the
meinorial of any instrument chargeable with any duty, shall enrol, register, or enter any such instrument or memorial, unless such instrument is duly stamped.

Duty how denotd. 24. Except where express provision is made to the contrary, all

duties are to be denoted by impressed stamps only; and where it is provided that any duty may be denoted by an adhesive stamp, such duty may be denoted by an impressed stamp or by an adhesive stamp.

Adhesive stam~stobe

cancelled.	25. (1) Any instrument upon which the duty is required or per- mitted by law to be denoted by an adhesive stamp shdl not be deemed duly stamped unless the person required by law to cancel such adhesive stamp, shall cancel the same by writing on or across each 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:
(2) Any person who shall wilfully neglect or refuse duly and effectually so to do as aforesaid &hall forfeit s penalty of Ten
Pounds.

Penalty for fraud. 26. Any person who shall-

(1) Framhdently remove or cause to be removed fronl any

instrument any adhesive stamp, or fraudulently affix to any instrument any adhesive stamp which has been removed from any other instrument, with intent that such stamp may be used asair1:

(2) Knowingly sell or o&r for sale or utter any adhesive stan~p

which has been removed from any instrument, or utter any

instrument having thereon any adhesive stamp which shall

to his knowledge have been so removed as aforesaid:

(3 ) Practise or be concerned in any fraudulent act, contrivance,

or device, with intent to evade any duty under this h c t:

shall forfeit a penalty of Fifty Pounds, and in the last case shall

also forfeit the amount of the duty sought to be evaded.

SPECIAL PROVISIONS.

Bank .Notes.

Interpretation. 27. The term bank " means any corporation, society? partner*

ship, or person carrying on the business of banking in South

,4ustralia.

The term LLbank note" means any bill of exchange or promissory note,

49" & 50° VICTORI&, No. 372.

Stamp Act. -1 88.6.

note: issued by any bank, for payment of money on demand, or purporting, or intended to entitle the owner or holder thereof, without indorsement, or without any further or other indorsement than may be thereon at the time of the issue thereof, to payment of money on demand, whether the salue be so expressed or not, or in whatever forni or by whomsoever such bill or note is drawn or made.

quarterly sum of Ten Shillings for every One Haudred Pounds of paid by banka. 28, There shall be paid to the Commissioner by every bank the Composition to be

the average amount of notes stated to be in circulation by the quarterly returns made by such bank, pursuant to Q The Banking Companies Act."

29. The above-mentioned duty shall become due and payable by Payment to be made

qUnrhr1Y-

quarterly payments on the fourth day of February, the fourth day of each year, and each quarterly payment by eadl bank shall be com- puted upon the amount of notes show11 to be in circulation by the returns of such bank, for the last preceding quarter prepared in

accordance with the provisions of The Banking Companies Act."

Bills of' Exchange,

30. The term bill of exchange " means and includes- Interpretation.

(1 ) Any bill of exchange, draft, order, cheque, and letter of credit, and any document or writing (mcept a bmk note) entitling or purporting to entitle any person, whether uarned therein or not, to payment by any other person of or to draw upon any other person for any sum of money therein nlcntioned:

(2) Any order for the payment of any sum of moiley by a

bill of' excl-auge or promissory uote, or for the delivery of

any hill of exchange or promissory note i~ satisfaction 01'

any sum of' money, or for the payment of any sun1 of'

money out of any particular fuld which may or may not

he available, or upon any conditiou or contingency which

may or may not be performed or happen:

(3) Any order for the payment of auy sum of money at any stated period, or also any order for the payment of any sum of money by any person at any time after the date thereof and sent or delivered by the person making the same to the person by wllonl the payment is to be made

or to any person on his behalf.

Promissory note " means and includes-

(1) Any document or writing (except a bank w t e J cun-

taining or importing a promise to :pay any sum of

money:

49' & 5oe VICTORIX, No. 372.

Stamp Act.-1886.

(2) Any 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 perfornied or happen.

Duty on bills and	31. The duty on a bill of exchange and on a pron~issory	note
notes, how denoted.

may be denoted by an adhesive stimrnp, which is to be cancelled by the person by whom the bill of exchange or promissory note is drawn or made before he delivers it out of his hands, custody, or

power.

Duty upon bills

drawn out of South 32. (1) The duty upon bills of exchange or promissory notes

Australia.

drawn or made out of South Australia shall be denoted by adhesive

stamps only.

Holder to stamp bill	(2) Every holder of any unstamped bill of excl~anpe	or promis-
or note.

sory note drawn out of South Australia shall, before he presents it for payn~ent, or indorses, transfers, or in any manner uses, negotiates: or pays the same, cause it to be duly stamped:

(3) Provided as follows :--

( a ) If: at the time whet~ any such bill or note shall come into

t l ~ e hands of any bond $dc h o l d t ~ thereof, there is affixed thereto any adhesive stamp appearing to be duly cancelled, such stamp shall, so far as relates to such holder, be deemed to be duly cancelled, althougll it may not appear to have been so fixed or cancelled by the proper person:

(6) If, at tlie time when any such bill or note comes into the hands of any bond fide holder thereof, there is affixed thereto a11 adhesive sta11ip not duly cancelled, it shall be competent for such holder to carrcel such stamp as if hc were the person by whom it was affixed, and upon his so doing such bill or note shall bc deemed duly stamped, and be as valid nud available as if the stump Itad been

(4) Nothing herein shall relieve any person from any penalty cni~celled by the person by wllom it was affixed:

under this Act,

Where bill or note 33. A bill of exchange or promissory note purporting to be

deemed to be dravn. drawn or made out of South Australia shall, for tlie purposes of this Act, be deemed to have been so drawn or made, althougi~ it tilay, in het, have been drawn or made within South Australia,

As to bills or notee 34, (1) Every person who shall issue, indorse, transfer, use,

issued unstamped.	negotiate, present for payment, or pay any bill of exchange or pro- missory note, liable to dutv and not duly stamped, shall forfieit and pay a penalty not exceediig Twenty pounds; and any person who
shall take or receive from any other person any such bill or uote 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

49' & 50' VICTORIA, No. 372.

Stamp .4ct.-1886.

make tlie same available for any purpose whatever until the same

&all be duly stamped:

(2 ) Provided that, if any bill of cxchnngr for the payment of money on den~eiid, liable only to the duty of One P e n ~ ~ r, sllnll be pesented for payment unstarnped, the person to whom 5 is so pre- sented may affix thereto a proper adhcsive stamp, md cancel the same as if he had been the drawer of such bill; and may, upoil so doing, pay the sum io the said bill mentioned, aud 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) But the foregoilig proviso is not to relieve any person from any penalty he may have incurred in relation to such bill.

35, When a bill of exchange is drawn in a set, according to the Bills in sets.

custom of merchants, and one of the set is duly stmnped, tlie other or others of the set shall, unless issued, or in some manner nego- tinted apart from such duly stamped bill, be exempt from duty, and, upon proof of the loss or destruction of a duly stamped bill form-

ing one of a set, any other bill of the set which has not been

issued, or in any nlntiner ~legotiated, apart f inm such lost or destroycd bill, may, although unstainped, be fidmittcd in cvidellce

to prove the contc~~ts of sucli lost or destroyed bill.

Bills of Lading.

36. (1) A bill of lading is not to be stamped aftcr the execution m%en to be stamped.

thereof:

(2) Any person who s l d l make or execute any bill of lading not duly stamped shnll forfeit and pay a penalty of Fifty Pounds.

37. The term conveyance on sale " i~icludcs evcry conveyance, Interpretation.

sssiqnment, transfer, application under the " Red Property Act of

1861," or Act a,mcnding or repealing the same, and every other

assurance, and instrument, and every decree and order of any Court, Judge, or Commissioner wheieby, or by virtue whereof, any real or personal property upon the sale thereof is legallv or equitably trai~ferred to br vested in the purchaser or any other person on his behalf or by his direction.

38. Where the consideration, or any part of' the considera- Wh?re consideration

tiou, for a conveyance on sale consists of any real or personal prsooalpmprty.	conslsts of real or
property other than money such conveyance slrall be charged with
ad valorem duty in respect of the value of such real 01 personal
property at the date of such conveyance.

39. (1) Where the consideration, or any part of the considc- "ere c o n f l i d e ~ 6 ~

is payable in

ration, for a conveyance on sale shall consist of

49' & 50' VICTORIA?, No. 372.

Stamp Act.--1886.

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

( 2 ) Where the consideration, or any part of the ~onsidera~tion,

for a conveyance on sale consists of money payable periodically in perpetuity, or for any indefinite period not terminable with life, such conveyance is to be charged in respect of such consideration with ad valorem duty on the total amount which 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 consiclcration, or any part of t l ~ e consideration,

for a conveyance on sale consists of money payable periodically during nay life or lives such conveyance is to be charged in respect of such consideration with ad valorem duty on the amount which msy, according to the terms of sale, be payable during. the period of twelve years next after the day of the date of such ?nstrument:

(4) Provided that no conveyance on sale chargeable with ad valorem duty in respect of any periodical payments, and containing also provision for securing such periodical payments, shall be charged with any duty whatsoever in respect of such provision; and no separate instrument made i n any such case for securing such periodical payments shall be charged with any higher duty than Ten Shillings.

Where property ia 40. Where any property shall be conveyed to m y person in

to debt*	consideration, wholly or in part of any debt due to him, or subject either certainly or contiugently to the payn~cnt or transfer of any money or stock, whether being or constituting a charge or encum- brance upon the property or not, such debt, mouey, or stock shall be deemed the whole, or part, :M the case may be, of the considera-
tion, in respect whereof the conveyance is cllargeable with ad valorem duty.

Duty in ceaain 41. (1) Where any property shall have been contracted to be

sold for one consideration for the whole, and shall be conveyed to to the purchaser in separate parts or parcels by different instru- ments, the considerntiou shall be apportioned in such manner as the parties shall think fit, so that a distinct colwideration for each separate part or parcel shall be set forth in the conveyance relating thereto, and such conveyance shall be charged with ad valorem duty in respect of such distinct consideration:

(2) Where any 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, shall be conveyed in parts or parcels by separate instrunents, to the persons

' by or for whom the same shall have been purchased for distinct pnrts of the consideration, the couveyance of each separate part or

parcel

49' & 50' VICTORIE, No. 372.

-

Stamp Act.-1886.

parcel shall be charged with ud ualorem duty in respect of the

distinct part of the consideration specified therein:

( 3 ) Where n person having contracted for the purchase of any property, but not having obtained a conveyance thereof, shall con- tract to sell the same to nnv other person, and the property shall in consequence be conveyed >olmediately to the sub-purchaser, the conveyance shall be charged with ad v a h e m duty in respect of the consideration for the sale by the origit~al purchaser to the sub- purchaser:

(4) Where s person h a v i ~ g contracted for the purcliase of any

property, but not having obtnirwd a conrcyunce, shall contract to sell the whole or any part or parts thereof to any other person, and the property shall be io consequence conveyed by the

original seller to different persons in parts or parcels, the convey-

ance of each part or parcel shall he charged with nd valorem duty in respect only of the consideration moving from the sub-purchaser thereof, without regard to the amount or value of the original con- sideration:

(5) When a sub-purchser shall take an actual conveyance of

the interest of the person ionnrdintely selling to l~iim, which is chargeable with ad u a l o w ~ duty in respect of the consideration moving from him, and s l d l be dnlv stamped accordingly, any con- veyance to be afterwards made to liim of the same property by the original seller, ehall be exempt from the said nd vnsorem duty, and chargeable 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.

42. Where there are several instnxments of conveyauce for Where there are

completing the purchaser's title to the property sold the principal 8eVerRL btrumeno* instrument of conveyance only shall be charged with ad valorern duty, and the other instruments shall be respectively charged with	such other duty as thev may be liable to, but such last-mentioned	duty shall not exceed the ad valorern duty payable in respect of the
principal instrument, and the parties, with the approval of the Cornmissisuer, may determine for themseIves which of such several instruments is to be deemed the principal instrament.
eit lw dircctly or indirectly, to avoid or evade the payment of duty to evade duty. 43. Every mortgage, lease,or other instrument executed in order, Inatmment exmuted
payable on a conveyancc or sale ~ h d 1 be void except after bolalffide transfer of the same to a third person, and shall then only be valid when the same shall have been duly stamped as a conveyance.

44. A conveyance on sale of any share or shares in the stock, D u t ~ o n c o ~ e w ~

funds, or capital of any corporation. company, or society in South directed.	of money, how
Australia, may be denoted by an adhesive stamp, which shall be cnncelled by the person by whom such conveyance is first executed before he delivers it out of his hands, custody, or power.

49' & 50' VICTORIE, No. 372.

Stamp Act.--1 886.

MISCELLANEOUS.

A8 to spoiled or 45. Subject to such regulations as may be made under this Actl

unused stamps. tbe Commissioner may, on the application of any person possessed of stamps or stamped material rendwed useless by hcing inadver- tently spoiled or unused, give to soch persorl in lieu of such stanrps or stamped material so spoiled or unused, other stauips of the same or other denomination of the same amonrit in value, or at his dis- cretion, the same value in money, deducting tile proper allowance on the purchase of stamps of the like description.

F a ~ r f o r 8 h m ~ i w n d 48.	All parchment and paper which	may be	sent to	the Coin-
remittance8 may be

sent post free. missioner for the purpose of being stamped, and all money remitted to pay for duty stamps, and any letter accompanying the same, may be transmitted through the post as a letter free of postage if handed to any postmaster in a sealed envelope addressed to the Commissioner, m d h m h g the words parchment (or paper, as the case may be) for stamping," or "remittance for duty stamps," and no fee shall be charged for registering any such letter.

da-

statements, 47. Any person making or assisting in making any false state-

ment, or any fraudulent alterations in any statement or docun~ent

required under this Act, with intent to evade the payment of duty,

shall be deemed g i l t y of n misdememor, and 011 couviction thereof

shall be liable to imprisonrlient for any period not exceeding three

years, and to a fine of One Hundred Pounds.

P e ~ t i e ~ f o ~ felonies. 48. Any person who shall do or cause to be done, or knowingly

assist in doing any of the acts following, that is to say-

(1) Forge a die or stanlp:

(2) Impress any material with a forged die:

(3) Cut, tear, or in any way remove from any material m y stlt,rnp

with intent to make fraudulent use of such stamp or of any

(4) Mutilate any stamp with intent to nmke fraudulent use of	part thereof:
any part thereof:

(5) Fraudulently fix or place upon any material, or upon any stamp, any stamp or part of a stamp which has been cut, torn, or in any other way rcnioved from any other material, or out of or from any other stamp:

(6) Erase or otherwise remove from any stamped material any name, sum, date, or other matter or thing whatsoever thereon written, with the intent that any fraudulent use should be made of the stamp upon sw11 material:

(7) Knowingly sell or expose for sale, or utter or use my forged

stamp:

(8) Knowingly and without lawful excuse (the proof of which

lawfnl escuse lies on the person accused) have in possession

any

49O 8r so0 VICTORIJE, No. 372.

Stamp Act.--1886.

any forged die or stamp, or any stamp or part of a stamp, which has been fraudulently cut, torn, or otherwise removed from any material, or any stamp which has been fraudulently mutilated, or any stamped material out of which any nanie, sum, date, or other matter or thing has been fraudulently erased or otherwise removed:

shall be guilty of felony, and liable to imprisonment, with or with- out hard labor, for any term not less than one year and not exceed-

ing seven years.

49. (1 ) Penalties incurred under this Act nla be recovered in R W O V W ~ at ptul&r

a summary way before any two Justices of the $ eace, or may be .

sued for by information in the Supreme Court in the nanie of the -

Attorney-Gmcral for South Australia, and may be recovered with

full costs of suit.

( 2 ) The Treasurer may, at his discretion, mitigate, stay, or

compound proceedings for any penalty, and reward any person who may inform the Commissioner of any offence against this Act or assist in the recovery of any penalty.

50. The Supreme Court may, upon application by or on behalf Reme+ for mtap-

have received money payable by way of duty or penalty under this

of the Commissioner, grant a rule requiring any person who shall propriation. why he should not deliver to the Comi&mioner an account upon affidavit of any duty or sum of money received by such person, or executor, or administrator, and why the same should not be forth- with paid to the said Commissioner. And the Court may make absolute such rule, and enforce by attachtnent or otherwise the payment of any such duty or sum of money as may appear to be due, together with costs.

any such fcrms as may be necessary from time to time for carrying

61. The Governor may frame sncb regulations, and authorise Be@tiona.

this Act into effect; and may by such regulations impose a penalty not exceeding Fifty Pounds for any breach thereof; and every such regulation and form, when published in the Government Gazette, shall have the force of law: Provided that such regylations shall be laid before both Houses of Parliament forthwith, ~f Parliament

bc sitting, and, if not, then within thirty days after the commence-

ment of the next Session.

In the name and on behalf of Her Majesty, I hereby assent to

this Bill.

WM. C. F. ROBINSON, Governor.

4g0 & 50" VICTOKIE, No. 372.

Stamp Act.-1886.

Duty.

8. d.

Bank Note.-A sum to be paid by banks quarterly for duty on bank

Sear. 27 to 28. notes isued by them-For every $,loo, and also for the fractional part of $100, of the average quarterly amount of such notes in circulation ................................................

Bitl of EzcAanqe, Cheque, or Order payable on demand ..............

Sec. 31. BilZ of Exchanys of any othcr kind ~vhatsoever, and Promissor,y Note of

floes. 30 to 36.

every kind whatsoever, drawn or expressed to be payable, or actually

paid or indorsed, or in any manner negotiated in South Australia-

Where the amount of the bill of exchange cir promissory note does not exceed 3 2 0. .. .. .. .. .. .. .. .. .. .. .. .. .. .. ..

Where it exceeds 220-For every $50, and also for every

fractional part of 250 .............................

EXEMFTIONS.

1. Bill, note, bond, and debenture issued by or on behalf of the Government of South Australia.

2. Draft or order for thc payment of money issued by any duly authorised officer of the Government on account of the public service.

3. Post office ord& or postal note.

4, Cheque or order drawn upon the Savings Bank of South

Australia.

b. Draft or order drawn by any bank in South Australia upon any other bank in South Australia, not payable to bearer or to ordet, and used solely for the purpose of settling or clearing any account between such banks.

6, Letter written by any bank in South Australia to any other bank in South 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.

7. Letter of credit granted in South Australia authorising drafts

to be drawn out of South Australia payable in South

Australia.

8, Cheque drawn by any registered Friendly Society,

Bill of Lading or Shpping Note for goods exported from colony ......

Conveyance on Sale of zny share or shares in the stock, funds, or capital

of any corporation, company, or society whatever in South Aus-

tralia-

Where the amount of the consideration money therein ex-

pressed does not exceed 220 ........................

Where it exceeds $20-For every S50, and also for every

fractional part of £50 ..............................

Conveyance on Sa l e of any property, real or personal, not otherwise

specified-

For every $100, and alvo for every fractional part of $100 nf

the amount or value of the consideration for the sale. .....

EXEMPTIONS.

Grant of land from the Crown.

Conveyance on sale of any goods, wares, merchandise, homes,

cattle, sheep, or other movable chattels.

Deed of anv kind whatsoever not otherwise saecified in this schedule ..

VICTORIW, No.

Stamp Act.--l 886.

-

GENERAL	EXEMPTIONS	FROX ALL STAMP DUTIES.
0

1. Instruments for the sale, transfer, or other disposition, either absolutely or

by way of mortgage or otherwise, of any ship or vessel, or any part, interest, share,

or property of or in any ship or vessel.

2. Wills and testamentary instruments. ,

3. Certificates of title issued from the Lands T~tles	Registration Office.
4. Customs bonds.

5. Administration bonds.

6. Bonds to the Crown for the safe custody of an insane person.

7. Bond on appointment of a special bailiff.

F. Memorandum of association, articles of association, rules and regulations of tin

incorporated company, association, or society.

9 Marriage settlement and post-nuptial settlement on wife, by whomsoever

made.

10, Any mortgage of real property, and mortgage given by way of bill of sale or otherwise, of live stock, goods, chattels, and effects, or other personal estate, and every receipt indorsed on either or any of the said documents for the consideration thereof.

- - --

Adelaide : By authority, E. S ~ ~ u m n, Government Printer, North-&ace.

C-372.