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STAMP DUTIES.
29
EXCHANGING SPOILED STAMPS.
STAMP DUTIES MANAGEMENT ACT, 1870.
(33 and 34 Vict. c. 98.)
Allowance for Spoiled Stamps.— § 14. The com-
missioners may make regulations regarding allowance
for stamps spoiled in the following cases, viz. : —
Instruments not executed. — (1.) Inadvertently and
undesignedly spoiled, obliterated, or by any means
rendered unlit for the purpose intended:
Adhesive stamps. — (2.) Any never used nor affixed to
any material, but inadvertently and undesignedly
spoiled or rendered unfit for use:
Bills and Notes.— {3.) Signed by the drawer, but
not delivered out of his hands to the payee, or any
person on his behalf, or deposited with any person
as a security for the payment of money, or in any
way negotiated, issued, or put in circulation, or made
u.se of in any other manner whatever, and which
being a bill has not been accepted by the drawee,
and does not bear any signature intended as or for
the acceptance:
(4.) Signed by or on behalf of the drawer thereof,
but which from any omission or error has been
spoiled or rendered useless, although the same,
being a bill of exchange, may have been presented
for acceptance or accepted or endorsed, or being a
promissory-note, may have been delivered to the
payee, provided that another completed and duly
stamped bill or note is produced identical in every
particular, except in the correction of such error
or omission as aforesaid, with the spoiled bill or
note:
(5.) The following executed instruments — ■
(a.) Presentation to an ecclesiastical benefice not
followed by institution :
(6.) Executed by any party thereto, but afterwards
found to be absolutely void in law from the be-
ginning:
(c.) E.xecuted by any party thereto, but afterwards
found unfit by reason of any error or mistake
therein for the purpose originally intended:
(c?.) Executed by any party thereto, but which, by
reason of the death of any person by whom it is
^ necessary that it should be executed, without
having executed the same, or of the refusal of any
such person to execute the same, or to advance any
money intended to be thereby secured, cannot be
completed so as to effect the intended transaction
in the form proposed :
(e.) Executed by any party thereto, which, for want
of the execution thereof by some material and
necessary party, and his inability or refusal to sign
the same, is in fact incomplete and insufficient for
the purpose for which it was intended :
(f.) Executed by any party thereto, which, by rea-
son of the refusal of any person to act under the
same, or by the refusal or non-acceptance of any
office thereby granted, totally fails of the intended
purpose :
(jj.') Executed by any party thereto, which for want
of enrolment or registration within the time re-
quired by law, becomes null and void :
(A.) Executed by any party thereto, which becomes
useless in consequence of the transaction intended
to be thereby efi'ected being effected by some other
instrument duly stamped:
(i.) Executed by any party thereto, which is inad-
vertently and undesignedly spoiled, and in lieu
whereof another instrument made between the
same parties and for the same purpose is executed
and duly stamped:
Provided : —
( 1 . ) Executed Instruments —
(n.) The instrument is given up to be cancelled;
(6.) The application is made within six months after
the date of the instrument, or, if not dated, within
six months after the execution by the person by
whom it was first or alone executed. Except, 1.
Where from unavoidable circumstances any in-
strument for which another instrument has been
substituted cannot be given up to be cancelled
within the aforesaid period, and in that case within
six months after the date or execution of the sub-
stituted instrument; 2. Where the spoiled instru-
ment has become void for want of enrolment or
registration, and in that case within six months
next after it has so become void ; 3. Where the
spoiled instrument has been sent abroad, and in
that case within six months afcer it has been re-
ceived back in any part of the United Kingdom:
(c.) No action has been brought or suit commenced
in which the instrument could or would have been
given or offered in evidence :
(2.) Unexecuted Instruments. — ^ In the case of
stamped material, not having any executed in-
strument written thereon, and of an adhesive
stamp not affi.xed to any material, the application
is made within six months after the stamp has
been spoiled.
Misused stamps. — § 15. Stamp used that was
of greater value than was necessary, or stamp inad-
vertently used for an instrument not liable to any
duty, application within six months after the date of
the instrument, or, if it is not dated, within six months
after the execution. The instrument liable to duty
to be restamped with the proper duty. The misused
stamp to be cancelled and allowed as spoiled.
Allowance how to be made. — § 16. The commis-
sioners may give in lieu other stamps of the same
denomination aud value, or if required, and they
think proper, stamps of any other denomination to
the same amount in value, or, at their discretion, the
same value in money, deducting the proper allowance
on the purchase of stamps of the like description.
Stamps not wanted may he repurchased by the
Commissioners. — § 17. A stamp not spoiled or ren-
dered unfit or useless for the purpose intended, but
for which the person has no immediate use, the
commissioners may, if they in their discretion think
fit, repay the amount in money, deducting the pro-
per discount. The stamp to be delivered up to be
cancellfrd, and satisfactory proof to be given that it
was purchased by him with a bona fide intention to
be used, and that the applicant has paid the full
value thereof without any deduction (except only
the amount of such discount), and that the stamp
was so purchased within the period of six months
next preceding the application at the chief office or
at one of the head ofBces, or from some person duly
appointed to sell and distribute stamps or duly
licensed to deal in stamps.
As to the exchange of Sea Policies of Insurance,
see 30 Vict. c. 23, § 17. The cases for allowing are —
(1.) Where policy shall be inadvertently filled up in
a& incorrect or improper manner;
(2.) Or be obliterated or otherwise spoiled and ren-
dered unfit for use ;