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2. Or be obliterated or otherwise spoiled and ren-
dered unfit for use.
3. Or shall be filled up for some insurance which
shall not be proceeded in, and the same shall not
be signed by any underwriter, but in no other case.
Application must be made within six months after
the policy shall be spoiled or become useless.
Unsigned instruments are allowed, if inadvertently
spoiled: signed, if void inlaw from the beginning;
from error or mistake, unfit for the purpose origin-
' ally intended ; from death or refusal to sign of
any person whose signature is necessary ; from
want of the signature of some necessary party;
from refusal to act under, or from non-acceptance ;
or if the transaction be carried through by another
instrument duly stamped. — (See 53 Geo. III. c.
108.) In the case of transfers of stock signed
by seller alone, and other instruments by one party,
new deeds must be produced to the proper officer,
who, as to transfers, is instructed to certify in what
particulars they differ from those spoiled.
Stamps of a different description may be obtained
for any stamp spoiled if it be of the value of £6
or upwards. Applications for this purpose to the
Commissioners of Inland Revenue should be
lodged with the affidavit. The Commissioners, by
3rd and 4th Will. IV. c. 97, s. 19, may refund,
in money, the amount of spoiled stamps. They
are also authorized to repay the amount of stamps
for which the possessor has no immediate use, if
applied for within three months after purchase.
In both cases the percentage allowed by law on
the purchase is deducted.
Beyond Twelve Months. — The deed will only be
stamped on payment of the whole duty, or the
deficiency of duty remaining payable on it, and
a penalty of £10 ; and if the duty or deficiency
exceed £10, then, in addition to the duty and
penalty, there shall be paid interest on the duty
or deficiency at the rate of 5 per cent, from the
date or first signing of the deed ; but such interest
shall not exceed the amount of the duty or defi-
ciency of duty.
Within Twelve Months. — If the deed be brought
to the Commissioners of Inland Revenue within
twelve months after the first signing or executing,
it may be stamped without payment of the penalty,
or on payment of a portion thereof, provided it be
proved that the deed was not duly stamped pre-
viously to being signed, by accident, mistake,
inadvertency, or urgent necessity, and without
any wilful design to evade or delay the pavment
of duty (13 and 14 Vict. c. 97, § 12).
Abroad. — If the deed be executed abroad, it may be
stamped without penalty, within two calendar
months from being received in the kingdom, upon
proof of the facts (13 and 14 Vict. c. 97, § 12).
Adhesive Stamps. — Where adhesive stamp may be
affixed to any instrument, an officer of Inland
Revenue, authorized by the Commissioners, may
affix and cancel the adhesive stamp. The instrument
shall thereupon be deemed sufficiently stamped.
But this not to apply to instruments not allowed
to be stamped after being signed, or issued, nor to
instruments after the expiration of the period
limited for stamping them. The penalty required
to be paid on stamping of the instrument is not
affected by this provision (24 and 25 Vict. c.
91, § 32).
[Instruments to have stamps impressed are received
at the Cashier's Office, Inland Revenue, Edinburgh,
to be stamped, if within two months of the first
date (the Solicitor may in certain circumstances
receive them within two months of the last date),
on payment of the duty ; if beyond that date, on
payment of the duty and penalty. Persons apply-
ing will be furnished with a schedule, which
after being filled up, is to be presented, with the
instrument, at the Cashier's Office, No. 3, Inland
Revenue. The amount of duty sought to be im-
pressed is to be inserted in the schedule by the
applicant before being presented, and the duty is
to be paid at the time of the application. As to
stamping agreements and charter-parties, see Notes
under these heads.]
The opinion of the Commissioners of Inland Revenue
as to the duty with which a deed, previously
stamped or otherwise, is chargeable, may be ob-
tained on the deed being presented, and a fee of
10s. paid. The duty or insufficient duty which
the Commissioners may assess, and the penalty, if
any, being paid, they stamp the deed with the duty
so paid, and thereupon, and also in case of the
deed being previously sufficiently stamped, impress
the deed with a particular stamp for the purpose.
The deed shall then be received in evidence, not-
withstanding any objection to it as insufficiently
stamped. The provision does not apply to bonds
or mortgages for unlimited amounts, nor to instru-
ments after being signed, prohibited from being
stamped. On the stamp duties assessed being
paid, and 40s. for costs being deposited, the opinion
of the Commissioners may be appealed against to
the Court of Exchequer in Scotland, if the deed has
been presented for the opinion of the Commissioners
at their office in Edinburgh ; to the Court of
Exchequer at Westminster, if the deed has been
presented at London ; to the Court of Exchequer
in Ireland, if the deed has been presented in
Dublin. (13 and 14 Vict. c. 97, §§ 14, 15; 28 and
29 Vict. c. 96, § 22.) The Commissioners may
also adjudge on deeds not liable to any duty; and
if duty is assessed the party may appeal (1G and
17 Vict. c. 59, § 13.)
[Instruments are received for adjudication at the
Solicitor's Office, Inland Revenue Office, Edin-
burgh, on the same conditions as to duty and pen-
alty as instruments to be stamped merely. The sum
of 10s. for the adjudication stamp is first to be paid
to the Cashier, No. 3, Lobby. Then the schedule
(the duty to be impressed not being inserted), the
instrument after execution, and a copy of it,
written on foolscap paper, omitting the bounding
descriptions of lands, &c, and having appended to
it a table giving the substance of the provisions,
particularly dates and sums, and a reference to the
page of the copy on which each commences, are to
be left at the Solicitor's Office, No. 5, on Mondays
and Wednesdays, between 10 and 12 o'clock.
Between 10 and 12 o'clock on Thursday following,
a person, who can give explanation, must call on

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