The Stamp Act Amendment Act 1902 (SA)

EDWARDI V11 REGIS.

A. D. 1902.

No. 789.

An Act to amend the " Stamp Act, 1886," and for other

purposes.

[Assented to, October ~ 3 r d ~ zpoa.]

E it Enacted by the Governor, by and with the advice and con-

B sent of the Parliament of South Australia, as follows:

PART I. PART 1.

PRELIMINARY.

1. This Act may be cited for all purposes as '; The Stamp Act Short title and Amendment Act, 1902," and shall come into operation on a day to incorporation. be fixed by the Governor by Proclamation in the Government

Gazette, and shall be incorporated and read with the " Stamp Act,

1886," and all Acts amending the same.

2, This Act is divided into three Parts, as follows :- Division of ~ e t.

PART I 1.-Special Provisions:

3. The enactments mentioned in the First Schedule hereto are %peal of Schedule.

hereby repealed to the extent mentioned in such Schedule.

4. All regulations made under any Stamp Act are hereby RetPlation~arnmdd.

amended so that the duties as set forth in the Second Schedule to this

A-786 Act

2' EDWARDI VII, No. 789. P-

The Stamp Act Amendment Act. - 1902.

PART 1. Act shall, where applicable, be read in such regulations in the place and stead of any duties expressed in any such regulations, and all references to duties in such regulations shall be deemed to refer to. the duties set forth in the Second Schedule hereto.

Qrant of stamp

dutiea.	5, From and after the commencement of this Act, and subject to the exemptions contained in the Second Schedule to this Act, there
Schedule.	shall be charged for the use of His Majesty, His heirs, and succes- sors, upon and for the several instruments set forth in the said Schedule, the several stamp duties therein specified:

h11 duties to h paid

according to stamp^ (1) All stamp duties which may from time to time be chargeable

~ c t.

by law upon any instruments are to be paid and denoted

according to the provisions of the Stamp Acts:

(2) The Schedule to this Act and everything therein contained is

to be read and construed as part of this Act.

PART 11. PART 11.

SPECIAL PROVISIONS.

Affidavits and Declarations.

Duty on nffidwits 6, The duty upon an affidavit or declaration may be denoted by

and decl~ratiom may

be denoted by	an adhesive stamp, which is to be cancelled by the person making
adhesive stamps.	such affidavit or declaration.
N.Z., 16 of 1882,

m. 63.	A peements.
Adhesive stamp may

be ueed for agree- 7, The duty of One Shilling upon an agreement not under seal

ment not under seal.	may be denoted by an adhesive stamp, which shall be cancelled by
N.S.W., 27 of 1898,
sec. 26.
either of the parties ex ecnting the agreement.

Annual Licences.

Definition. 8. For the purposes of this Act-

Firm of pereona." " Firm of persons" includes any association of underwriters

carrying on marine assurance or insurance business through

a managing underwritcr solely:

" Pernon."	" Person" includes corporation, company, and society:
"Policy."	" Policy" means and includes as well any policy as any instru- ment in the nature of a policy, an open policy, an insurance cover, or any instrument in any manner covering any insur- ance or assurance:
b'Assurance or insurance business " means and includes-

(1) The granting or issuing of any life, personal accident, fire,

fidelity, guarantee, live stock, plate glass, or marine

insurance or assurance policies; or

(2) The acceptance either directly or indirectly of any

premium, renewal premium, or consideration for or

in

--	2 O EDWARDI VII, No. 789.
The Stancp Act Amendment Act.- 1902.
in respect of the granting or issuing or keeping alive Y a m 11.
or in force of any life, personal accident, fire, fidelity, guarantee, live stock, plate glass, or marine policy issued a t any time before or sii~ce the commencement of this ,4ct:

(3) Thr receiving of any letter or declaratiou of interest attaching to any life, personal accident, fire, or marine policy issued a t any tirne before or since the cotn- mencemen t of this Act in South -4ustralia or elsewhere:

(4) The carrying out by means of insurance or assurance effected out of South Australia of any written, verbal, or imldied contract or undertaking to effect insurance or assurance.

p a t e or unincorporate, who may carry on or desire to carry on in and quired by companies 9, Every company, person, or firm of persons, whether cor- Yearlylicenceare-

South Australia any life, personil accident, fire, fidelity, guarantee, on itisurance business. live stock, plate glass, or marine assurance or insurance business Victorian "stamp

whatever, and whether the head office or principal place of business ~ ~ ~ ~ ""9 ~ . O ~ "

of such company, person, or firm of persons is iu South Australia ur

elsewhere, shall take out an annual licence every year in the form in Schedule.

the Third Schedule hereto: ,411d the Commissioner is hereby

authorised to issue such licence on the payment to him of the dut).

specified in the Second Schedule hereto.

10. Such licence shall be issuable on the first day of January Timeotiasueand

in every year: Provided that the first licence issued to any dU"tiOnOf 1i3enCm.

company, person, or firm of persol~s may be issued at any time ibid, sec. lo2.

during the year, but shall continue in force for the remaining part

of such year only, and the duty payable in such case shall be a pro-	.
portionate part of the duty chargeable on an annual licence, except where in the opinion of the Commissioner the licence should have
been previously obtained, whe11 the full amount of duty shall be	payable thereon.

11. The amount of duty payable by any company, person, or Duty payable where

firm which has not prior to applying for an annual licence tram- done prior	no insurance business
acted any assurance or insurance business shall be 'I'wentv-five Pounds

if such iicence is required for the full period of twelve months, or Ibid, see. 103.

a proportionate part of Twenty-five Pounds if required for any

shorter period.

12. No pretniums received by any company, person, or firm Risks out of South

for fire or marine insurance risks out of South Australia shall be Auetralia.	Ibid, sec. 104.
chargeable with duty.

13. Any company, person, or firm of persons requiring an Applioation for licence.

annual licence shall make a written application to the Commissioner,

stating therein (a) the nature and exact' amount of all the assurance Ibid,

106.

or insurance business transacted by such company, person, or firm,

and

2" EDWARDI VII, No. 789.

The Stamp Act Awedment Act.--1902.

P a x ~ 11. and all the branches and agencies thereof in South Australia; ( b ) chowing the exact amount of all gross premiums of any kind whaboever received or in any manner credited or charged in account by any such company, person, or firm during the he lve months preceding the year or part thereof for which the licence may be required; and (c) distinguishing the exact amount of all commissions or discounts actukily paid or allowed; (d) the exact amount actually paid away by way of re-insurance effected in South Australia with any other such company, person, or firm; ( e ) the net amount of premiums upon which duty is chargeable: and the truth of the statements contained in any such application shall be verified by a statutory declaration made-

I. As to any company-by the public officer appointed under

the Taxation Act of 1884, or by the chairman and the

secretary, actuary, or other principal officer thereof:

Ir. As to any firm-by any member thereof and the principal

accountant of such firm:

111. As to any person-by such person.

Further infornmtion	14. In case the information contained in any such application
'"

required. l* fumiphd if shall not in the opinion of the Commissioner be sufficiently explicit to enable him to deteimintb what amount of' duty is payable, he may

Victorian Stamp

A C ~, 1890,- NO. 1140, require furthcr information, which shall be verified arid declared in

m. 106. like manner as the statements contained ill the original application.

Facts and circum- 15. Every person who, with intent to defraud ,His Majesty, His

in applimtioo, &c.	etanoes to be Oet forth heirs, or successors -
Ibid, MC. 101. ( l ) Executes any such application or any instrument furnishing

I	such further information in which all the requisite facts
and circ~imstances are not fully and truly set forth:

(2) Being employed or concerned in or about the preparation of ' any such application or instrument neglects to set forth

fully and truly thel-ein all the said facts and circumstances:

shall forfeit the sum of Ten Pounds. e

~ u t y onopen policies. 16, If the amount of premium payable or chargeable or paid

or chargeable in account in respect of any lettels or declarations

Ibid; sec. 108. of interest in or attaching to any life, fire, or marine policy, or insurance or assurance cover, or any open policy, is not stated therein, the amount of preruiilm on which duty is payable shall be estiinated and determined by the Commissioner.

Power to summon 17. The Commissioner may, in order to determine the duty

and examine witnesses

minmduty payable produce any books, papers, deeds, documents, or writings in his	for purpose of deter- payable, summon any person, and require and compel such person to
. on annual licence. possession or control; and may examine any s ~ c h person on oath
bid, m. 109. touchmg or concerning any statement ,made in any written applica-

tion.

18. If

2 O EDWARDI VII, No. 789.

' The Stamp Act Amendment Act.-1902.

18. If any person so summoned does not appear when called

upon, or appearing refuses t o be sworn, or fails or neglects to produce	Penalty for refusing
any such books, papers, deeds, documents, or writings, such person	to attend, &c.
shall be liable to a penalty of Twenty Pounds.	Victorian " Stsmp
Act, 1890,'' No. 1 140,
sec. 109.

19, If any question shall arise as to the liabilit,~ of any com- Questions to be settled by Commiseioner,

pany, person, or firm of persons to take out an annual licence, or as	subject to appeal.
to the amount of duty payable thereunder, the Cornmissioner may
be required to express his opinion with reference thereto, and the	Ibid, sec. 110.
decision of the Commissioner shall be final; subject, however, in any assessment of duty to appeal in manner provided by section 20 of the " Stamp Act, 1886," for which purpose the provision of the said section is hereby made applicable.

20, An annual licence shall, subject to the provisions of any	Effect of annual
1' ~cences.

Act in force for the time being relating to insurance or assurance, be

deemed to authorise the lawful business of any company, person,	Ibid, sec. 11 1.
or firm of persons named therein to be carried on, in, and by all branches and agencies thereof in South Australia, and for one or more kinds of the insurance business mentioned in such licence.

21. I t shall not be lawful for the Registrar of Companies to	pnnies not to issue
Registrar of Com-

take any steps towards registering or obtaining the incorporation of	certificate until
any company liable to duty under this i4ct until the full amount of	duty paid.

duty payable in respect thereto is paid. The production of the Ibid, sec. 112.

licence issued by the Commissioner shall be evidence of the yay-

ment.

22, If any company, person, or firm of persons required to Penalty for carrying

obtain an annual licence shall at any time carry on in South	on insurance business
Australia any assurance or insurance business whatever without

having obtained such annual licence, or if any such company, person, Ihid, eec. 113.	or firm of persons neglect to renew the same within two calendar	months after the expiration thereof, such person or firm of persons
and such company shall be liable to a penalty of not exceeding Fifty Pounds for every month or part of a month during which such person or firm of persons, or company, as the case may be, remains unlicensed; and all contracts of marine ir~surance or assurance effected by any company, person, or firm of pxsons not duly licensed hereunder shall be absolutely null and void, except any such contract be made with any company, person, or firm of persons, respectively, publicly holding himself or themselves out at any place in South Australia as licensed under this Act.

23. 'l'he duty payable in respect of ally annual licence shall be Duty licence to

denoted by impressed stamps, and the payment of any such annual .hm,. denoted by i m p r e d

licence shall be notified in the Government Gazette, and such noti- Ibid, aec. 114.

ficatioil shall be sufficient evidence of such company, person, or Pa ment o f ~ c e n c m

firm of persons being duly licensed under this Act. to L p~3aad.

24. If,

2 O EDWARDI VII, No. 789.

The Stamp Act Amendment Act.-1902.

PART 11. 24, If, after any duty has been paid relating to annual licences,

Refund of oxerpaid	it shall be found within three months after the payment of such
duty.	auty that too much duty has been paid the Commissioner shall, on being satisfied that such overpayment has been made, and without

\rlc;tor;a A, 1274

1892, W. 34. further or other authority than this, k t, refund the amount thereof to the company, person, or firm of persons by whom the over-payment has been made, or to any person acting in its, his, or their behalf.

Bank Notes.

Coffipoeition to be

25. Section 28 of the principal Act is hereby repealed, and the following section is' substituted in lieu thereof :-a There shall be paid to the Commissioner by every bank the quarterly sum of Ten Shilli~igs for every One Hundred Pounds, and also for the fractional part of One Hundred Pounds, of the average amount of notes stated to be in circulation by the quarterly returns made by such bank pursuant to " The Banking Companies Act."

paid by banks.

Bills qf ' Exchange.

Penalty on t ~ k i n g 26, Whosoever takes or receives from any other person any bill

unet amped bill or

of exchange or promissory note not duly stamped, either in payment, or as a security. or by purchase, or otherwise, without causing the

N,, (hurb wales, Act No. 27 of 1898,

sec. 30.

same to be duly stamped after receiving it, shall be liable to a

penalty not exceeding Twenty Pounds.

~ u t y

denoted by adhesive

on draft may be 27, The duty of One Penny on a draft payable on demand may

stamp. be denoted by an adhesive stamp to be affixed thereto and cancelled

Ibid, MC. 32. by the maker or holder thereof.

Conveyance on rele. 28, A conveyance on sale as defined in section 37 of the " Stamp Act, 1886," shall include an application fbr a foreclosure order under

the Real Property Act of 1861," or any Act consolidating or amending the same, and the value of the l w d in respect of which the application for a foreclosure order is made shall be deemed the consideration money, and shall also include any other application or request of any kind whereby, or by virtue whrreof, any wal or personal property upon the sale thereof' is legally or equitablv transferred to or vested in the purchaser or any other person on his behalf or by his direction.

Victoria, A C ~ 1140 of Any lease for which any consideration other than the rent reserved

1890, sec. 94.

may be paid, or agreed to be paid, shall be deemed to be a coiivey-

ance on sale for the amount of such consideration.

Leases.

Agreement fa

leare 29, (1) An agreement for a lease, or with respect to the letting

to be cberged aa a

le8se.	of any lands, is to be charged with the same duty as if it \+ere an
Qumelsnd,.bct of
1894, m. 62.	actual lease made for the term and consideration mentioned in the
vreement. (2) A

(2) A lease made subsequently to and in conformity with such an agreement duly stamped is to be charged with the duty of 'rwo Queensland srrmp PART 11.

----_-. bet, 1894, MC. 62.

Shillings and Six Pence only. . - -1

-- ---- --

30. (1) Where the consideration or any part of the consideration Leeaes, how to be

for which a lease is granted or agreed to be granted consists of any pduce, &c. oharged in reepect of

~wodace or other goods, the value of the produce or goods is to be Ibid, sec. ea.

deemed a consideration in respect of which the lease or agreement is

chargeable with nd valorem duty.

(2) Where it is stipulated that the value of the produce or goods bid, sec. 63, nub- SW. 2.

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

ally permanent rate of conversion, the value oi the produce or goods

is, for the purpose of assessirig the t t d vaborem duty, to be'estimated

at the given sum, or according to the permanent rate.

(3) A lease or agreement for a lease made either wholly or Ibid, sub-sec. 3.

partially for any such consideration, if it coniains a statement of the value thereof, and is stamped in accordance with the statement, is, so far as regards the subject-matter of the statement, to be deemed duly stamped, unless or until it is otherwise shown that the state- ment is incorrect, and that the lease or agreement is in fact not duly stamped.

31. ( 1 ) A lease or agreement for a lease or with respect to any Dicectione se to duty

letting is not to be charged with any duty in respect of any penal in certain cases.

rent or increased rent in the natule of' a penal rent, thereby reserved Ibid, sec..

or agreed to be reserved or mxde payable, or by reason of beisg

made in consideration of the surrender or abandonment of any

existing lease or agreement of or relating to the same subject-

matter.

('L) A lease made for any consideration in respect whereof it is Ibid, sub-sec. 2.

chargeable with ad valot*ent duty, and in furthur 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
dernised to him, or of any covenant relating to the matter of the lease, is not to be charged with any duty in respect of such further con sideration.

Receipts.

includes any note, memorandum, or writing whereby any money upon receipts. 32. (1) For the purposes of this Act the expression " Ileceipts " Provisionssa to duty

amounting to Two Pounds or upwards, or any bill of exchange or ~ ~ ~ ~ , d ~ ~ ~ ~

promissory note for money amounting to 'l'wo Pounds or upwards is acknowledged 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 is or is not signed with the name of any person.

(2 ) The

- -	2" EDWARDI VII, No. 789.
The Stamp Act Amendment Act.-1902.

PART 11. (2) The duty upon a receipt may be denoted by an adhesive

stamp, which is to be cancelled by the person by whom the receipt

is given before he delivers it out of his hands.

Penalty for offences

in reference to	33. If any person--
wceipte.

Queenelarbd Stamp	(1) Gives a receipt liable to duty and not duly stamped; or
Act, 1894, sec. 71.
(2) I n any case where a receipt would be liable to duty, refuses

to give a receipt duly stamped; or

Queeneland. Act No.

3 of 1901, eec. 2. (3) Upon a payment to an amount the receipt for which is liable to duty gives a receipt for a less amount, or separates or divides the amount paid, with intent to evade the whole or any part of the duty:

he shall incur a penalty not exceeding Ten Pounds: Provided that any person may stamp with an impressed stamp upon the terms

following, that is to say :- 1

(1) Within fourteen days after i t has been given, on payment

of the duty and a penalty of 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 of not

exceeding Ten Pounds:

and shall not in any other case be stamped with an impressed stamp.

To ta Eixa tors.

totalizator. 34. Upon the gross takings of every totalizator, or other in-	Duty on t&ings of
New Zealand Amend- strument or machine of a like nature and conducted upon the like

* sump A C ~, i b 9 1, prii~ciple, there shall be payable a stamp duty calculated at the rate

W. 3. of two and a half per centum upon such gross takings.

statement

to be forwarded to

For the purpose of ascertaining the amount of the duty hereby

mittee, aud racing association to forward to t h e ('ommis~ioner,

within fourteen days after the holding of any race meeting whereat

any totalizator shall be used, except in the Northern Territory, when

after any race meeting there shall be forwarded within one calendar

month a full statement in writing showing the total amount of the

takings of each totalizator used at such meeting, and the particulars

of such amount.

the Commissioner. imposed, i t shall be the duty of each horse-racing club, racing com-

duty sball be mnde to

Payment of ~tsmp Payment of any such stamp duty shall be made to the Com- missioner. No such payment shall be deemed to be a discharge for the stamp duty payable by law until a formal receipt therefor shall

hmmiesioner.

be given by the Commissioner, who shall in each case, prior to giving a receipt, satisfy himself that the full amount of duty has

been paid.

35.3

z0 EDWAKDI VII, No. 789. --

The Stamp Act Amendment Act-1902.

35. If any racing club, committee, or association shall neglect to PART 11.

out and deliver such statemeu t as aforesaia within one calendar month after the holding of any such race meeting as aforesaid, or shall delivweueh on failure to

ment. e b b -

wilfullv deliver anv false statement, such club, committee, or asso- , . --- -

ciation: and every officer thereof respectively who ahall have taken ~ e n ~ e d ~ ~ m P	Act,
an active part in the holding or conduct of any such race meeting, 1891, sec. 4.
shall be liable to a penalty of 'Twenty Pounds.

38, Subject to section 51 of the principal Act, the Governor Regulafion~may be

may make regulations for arranging with any racing club for the ~ ~ ~ $ ~ ~ ~ ; ~ , ~

collcction and payment of the stamp duty payable by any other racing etc.

club, committee, or association in the same district; for prescribing lb., WC. 5.

the form of any statement, affidavit, drclarntion, bond, or other

instrument required; and generally any other regulations for

facilitating or compelling payment of stam y duty.

Any statement required shall be ~erified by an affidavit or declara-

tion sworn or made before a Justice of the Peace.

37, The term " racing club," wherever used in this Part of this Racing t,,,

club. inolude trotting

Act, shall include a trotting club.

Ib., m. 6.

PART 111.

MISCELLANEOUS.

38, The Governor may appoint a Deputy Commissioner of TheGovernor appoint a Deput

Stamps, who shall have and exercise all the powera and duties of Commieeioner P

the Commissioner. Stamps.

by law to be denoted by an adhesive stamp, is not to be deemed be cancelled. (1) An instrument, the duty upon which is required or permitted Adhesive stamps to

duly stamped with an adhesive stamp unless the person required by ~; ~ f " s ~ ~ d ~ ~ [

law to cancel the adhesive stamp cancels the same by writing on or

across the stamp his name or initials, or the name oi initialgof his firm, together with the true date of his so writing, or otherwise effectually cancels the stamp and renders the same incapable of being u&d for any other instrument, or unless it is Ctherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.

(2) Where two or more adhesive stamps are used to denote the Ibid, ~ u b -. ~. p).

stamp duty upon an instrument, each or every stamp is to be can-

celled in the manner aforesaid.

(3) Every person who, being required by law to cancel an Ibid, , . , . b (a).

adhesive stamp, neglects or refuses duly and effectually to do so in the manner aforesaid, shall incur a penalty not exceeding Ten Pounds.

B-78s 39. For

10 2 O EDWARDI VII, No. 789.

--

The Stamp Act Ammdment Act.-1902.

PART 111. 39. For the purposes of the Stamps Acts no document or instru-

Duty atamps only to	ment shall be deemed or taken to be duly or properly stamped with
be wed for purpoeea	an adhesive stamp, to denote the payment of any fee or duty, unless
the words Duty S tamp " are printed on and form part of such
stamp.
remit penalty at any

Commieeimer may 40. Sub-section (c) of section 15 of the Stamp Act, 1886,"

time.	shall read as if the words " within twelve months" were omitted.
Additional time for

stamping deeds 41, In all cases where deeds or documents requiring impressed

executed in the stamps are executed in the Northern Territoiy, such deeds or

Territory.

documents may be stamped without penalty within three months of

the date of execution thereof

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

this Bill.

S. J. WAY, Lieutenant-Governor.

EDWARDI No.

The Stamp Act Amendment Act.-1902.

SCHEDULES.

THE FIRST SCHEDULE.

Enactment. Sections. Extent of Repeal.

- .

Stamp Act, 1886 .................. 25,28,44,46 The sections mentioned, to- gether with the Schedule to the Act.

The whole Act.

Stamp Act Amendment Act, 1891 .... I -

T H E SECOND SCHEDULE.

Nature of Instrument. Amount of

Duty. Befeteme to sections.

£ S. d.

AFFIDAVIT or DECLARATION wh6n sworn or declared and subscribed before

a Sp.ecia1 Magistrate, Justice of the Peace, Commissioner for

Taking Affidavits, or Notary Public ...................... 0 1 0 Sec. 6, this Act.

Exempthns-

Every affidavit or declaration-

1. Filed, rend, or used in any Court, or before any Judge, Registrar, Clerk, or officer of any Court.

8. Required to be made by any officer of the Government in respect of any matters relating to'the duties of his office.

3. Declaration made before a notary or other authority as to the execution of any instrument, and any certificate by such notary or authority that such declaration has been duly made.

4. Required by the Banking Companies Act, or in proof of death or

identity.

6. Required to be made under the Acts relating to the registration of births, deaths, and marriages, or relating to vaccination.

6. Kelating to Military or Naval pensions.

AGREEMENT not under seal (not otherwise specifically charged). ....... 0 1 0 !h. 7, this Act.

1. Any agreement or memorandum for the hire of any laborer, artificer, manufacturer, or menial servant.

2. Any agreement or memorandum made for or relating to the sale of any goods, wares, or merchandise where the value does not exceed £50 sterling, whether the same is only evidence of a contract or obligatory on the parties from its being a written instrument, including every schedule, receipt, or other matter put or indorsed thereon or annexed thereto.

NOTE.-Where divers letters are offered in evidence to prove any agreement between the writers thereof, it shall be sufficient if any one of such letters is stamped with the duty.

S. Any agreement or memorandum made between a master and any

mariner of any ship or vessel for wages on any voyage

coastwise, from port to port, in the State of South Australia.

THE

2" EDWARDI VII, No. 789.

The Stamp Act Amendment Act.-1 902.

THE SECOND SCHEDULE-uuntinucd.

Amount

Nature of Instrument. of Duty.

2 8. d.

STAMP ore ANNUAL LICENCE-

h. 8 to 24, thin

A&. ' 25s. for every $100 or part of S100 of net premiums of any kind whatsoever received or in any manner charged in account by any such company, person,

To be taken out by any company, per- or firm, or byhis or their agents,during

son, or firm nf persons, whether	the twelve months preceding the year
corporate or unincorporate, who	for which such licence may be taken

c q on in South Australia any out (except life and personal accident

life, fire, fidelity, guarantee, live	insurmce premiums, the licence on
stock, plate glass, or marine as- {	which hall be 10s. for every $100, or
surance or insurance business	part of $100). Such premiums shall
whatever, and whether the head	be the net premiums and be counted
office or principal place of busi-	so as to exclude any commission or
ness of such company, person, or	discount, and any portion of such net
firm of persons is in South Aus-,	premiums actually paid away by way of
tralia or elsewhere.	re-insurance effected in South Augttalia with any other such company, person, or firm; and the duty in respect of any one licence shall not in any case be l e s ~
than $25.

1. Any private guarantee fidelity insurance scheme promoted amongst and sustained solely for the benefit of the officers and servants of any one particular public department, com- pany, firm, or person, and not extended either directly or ilidirectly beyond such officers and servants; or

2. Any such scheme promoted amongst and sustained solely for the benefit of the officers and members of any registered friendly society or branch, and not extended either directly or indirectly beyond such officers and members.

BANK NOTE.-A sum to be paid by banks quarterly for duty on bank

notes issued by them-

h. 26, this Act. For every $100, and also for the fractional part of $100, of the

average quarterly amount of such notes in circulat.ion .. .. .. .. 0 10 0

h e. 30 to 36, Act BILL' OF EXCHANOE, CHEQUE, or ORDER payable on demand .. .. .. .. 0 0 1

1886.

BILL OF EXCHANGE of any other kind whatsoever, and P a o ~ r s s o ~ s

Sea. 30 to 36, Act

1886. NOTE of every kind whatsoever, drawn or expressed to be

Secs. 26 and 27, this	payable, or actually paid or indorsed, or in any manner
Act.	negotiated in South Australia-

Except bills of exchange of any kind what- soever drawn in South Australia, payable at any place beyond the limits of the Com- monwealth of Australia, for every $100, or fractional part thereof, 1s.

For every $25, and aluo for any fractional part of $25. . .. .. .. . . 0 0 6

Exemptions-

1. Bill, note, bond, and debenture issued by or on behalf of or

guaranteed by the Government of South Auetralia.

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

3. Post office order or postal note.

4. Cheque or order drawn upon the Savings Bank of South Aue-

tralia.

THE

EDVVARDI VII, No.

The Stamp Act Amendment Act.-1902.

THE SECOND SCHEDULE-eontind Amount of Baerence to eeotions.

Name of Instrument. Duty.

Exemptions-continued.

5. Draft or order drawn by any bank in South Australia upon any other bank in South Australia, not payable to bearer or to order, and used solely for the purpose of settIing 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 panted in South Australia authorising drafts to be drawn out of South Australia.

8. Cheque drawn by any registered Friendly Society.

BILL OF LADING or SHIPPING NOTE for exported from the State 0 0 6 sec. 36, Act 1886.

CONVEYANCE or TRANSFER on sale of any property-

Secs. 37 to 44, Act

Where the amount or value of the consideration for the sale does 0 5 0 1886.

not exceed £50 ........................................

Exceeds 2.50 and does not exceed £100 ...................... 0 10 0 Sec. 28, thh Act.

For every ;E 100 and also for any fractional part of £100 of such

amount or value ........................................ 0 10 0

Exmptions-

Grant of land from the Crown.

Conveyance, whether on sale or otherwise, to the Crown, and to

any person on behalf of the Crown.

Conveyance on transfer of any share or shares in the stock, funds, or

capital of any corporation or society whatsoever.

CONVEYANCE of any other kind not before charged .,................ 1 0 0

DEED (except ae otherwise provided in this schedule)-

For any deed where the consideration money therein expressed is

not more than £100 .................................. 0 5 0

For every additional £100, up to a total of £400, a further sum of	0	5 0
For every deed or transfer of any kind whatsoever not otherwise

specified in the said schedule .......................... 1 0 0

LEASE or AGREEMENT for a LEASE, or any written document for the

tenancy or occupancy of any lands, tenements, or hereditaments,

the following duties in respect of the rent at the rate per

annum-

Where the rent shall not exceed $50 at the rate per annunl. ..... 0	2	6 Seos.29to31,thia
Where the same shall exceed E50 and not exceed $100 ........ 0	5	0 .

Above £100, for every fractional part of $100 ................ 0 5 0

Of any other kind whatsoever .............................. 1 Q 0

&xemption-

Lease or agreement for a lease, or any written document for the

tenancy or occupancy of	any lands, tenements, or hereditaments
for a term not exceedin	one year where the rent reserved does

not exceed the rate of I 26 per annum.

POWER of ATTORNEY or other instrument in the nature thereof-

Any instrument not under seal .............................. 0 10 0

Any instrument under seal. ................................. 1 0 0

I Exemptions-

Power of attorney limited to a power to sign and seal leases from

the Crown.

Any instrument for the sole purpose of appointing or authorising

..	any one person to vote as a proxy at any meeting a t whioh
..	votes may be given by proxy. THE

2 O EDWARDI VII, No. 789.

The Stamp Act Amendment Act.-1902.

THE SECOND SCHEDULE-oontinwd.

Amount of

Mennca to & ~ ~ o I w. Name of Instrument. Duty.

Any instrument or order for the receipt of any salary or wages.

Any instrument or order for the receipt of dividends or interest

when made for the receipt of one payment only.

Beor. 32 snd 33, this	RECEIPT	given for or upon the payment of money amounting to Forty
Aot.	Shdlinge or upwards.. .. .. .. .. .. .. .. .. .. .. .. .. .. . .. .. .. , 0 0 1

1. Every instrument for effecting the payment of money, or for

acknowledging any payment, or receipt by, to. or on behalf of His Majesty or any public department, or any payment of municipal rates.

2. Receipt written upon any instrument duly stamped under this Part of this Act acknowledging the receipt of the considera- tion money therein expressed.

3. Receipt for money deposited in any bank in current account

and not as a fixed deposit for any period.

4. Receipt for money paid into any charitable institution, or into any Registered Building or Friendly Society or into any Fire, Life, Personal Accident, Fidelity, Guarantee, Lire Stock, Plate Glass, or Marine Insurance. or Assurance Com- pany, on account of premiums, or into any Post Office or other Savings Hank established in pursuance of any Act.

All receipts for money withdrawn by depositors from the Savings

Bank.

All receipts or discharges given by any seaman, laborer, or menial

servant for the payment of wages.

Any money paid by any Friendly or Benefit Society for ~ i c k pay.

Any money less than Five Pounds paid to any person by way of

gift or gratuity.

B-.	34 to 37, tbh	TOTAT,IZATOR.-Two	and a half per centum upon the gross takings.
Act.

Wills and testament~ry instruments.

Certificates of title issued from the Lands 'l'itles Registration Office.

Customs bonds.

Administration bonds.

B6nds to the Crown.

Bond on appointment of a ~pecial bailiff.

Memorandum of association, articles of association, rules and regulations of an

incorporated company, amociation, or society.

Marriage settlement: and post-nuptial settlement on wife, by whomsoever made.

Mortgage bonds guaranteed by the Government of the State.

Articles or indentures of apprenticeship.

Leases from the Crown.

Leases to the Crown and to any verson on behalf of the Crown.

, Power of attorney limited to a"p6wer to sign and seal leases from the Crown.

14. Duplicates of counterparts of any instrument liable to duty.

15. Conveyance on sale of any goods. wares, merchandise, horses, cattle, sheep, or

other movable chattels when the value doe8 not exceed $20.

16. Every assignment or transfer indor~ed upon any policy of life insurance effected

with any life assurance company made for the purpose of securing the repayment of any money advanced or lent upon the security of such policy of assurance.

17. Any mortgage of real property and mortgage given by way of bill of sale or

. otherwise of live stock, goods, chattels, and effecta, or oth&r personal estate.

THE

EDWARDI VII, No.

The $tamp ~ c t Amendment Act.-1902.

THE THIRD SCHEDULE.

Form of Annual Licence to be issued to any Company, Person, or Firm of Persona, Sec. 9, this ~ c t.

whether Corporate or Unincorpovate, who ma,y curry on o r desire to cwry on in South Australia any Life, Personal Accident, Fire, Fidelity, Guarantee, Live Stock, P l d s Glass, or Marine Assurance or Insurance Business.

Name of company, person, or firm to whom licence granted. .............

Nature of bueiness. .......................

Amount of net premiums of any kind whatsoever received or in any manner charged

in account bp such company, person, or firm during the year ended December

3lst, 19 .

Period over which licence extends. ........ .year ending December 31st, 19.

This i~ to certify that.. .. .. .. .. .. .. . .is a company [person or jirm of perso~ls]

duly licensed under the provisions of "The Stamp Act Amendment Act, 1902," to carry

on in South Australia [life, persona accident, fire, jdelity, guarantee, live stock,

plate glass, or marine] assurance and insurance bueinese during the above-named

period.

Dated at the office of the Commissioner of Stamps at Adelaide this day

of , one thoueand nine hundred and

A. B., Commissioner.

Notice.-This licence must be given up and a fresh licence applied for before the

1st January next, as provided by " The Stamp Act Amendment Act, 1902."

Adelaide: By authority, 0. E. BBISTOW, Government Printer, North Terraoe.