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Contract Note. — Cancellation by person by whom
first executed (§ 69).
Certified Copies or Extracts from Registers
of Births, &c. — Cancellation by person signing
before lie delivers the same out of his hands (§ 80).
Delivery Orders and Warrant for Goods. —
Cancellation by the person by whom made (§ 89).
Lease for any definite term less than a year of —
(1.) Dwelling-house, &c, at a rate not exceeding
£10 per annum.
(2.) Any furnished house or apartments, also a
duplicate of such instrument.
Cancellation by person by whom first executed (§ 99).
Person who executes or prepares lease, the duty on
which may be denoted by adhesive stamp, and
which is not, at or before execution, duly stamped,
penalty £5 (§ 100, 1). Penalty not incurred in
respect of letters and correspondence (§ 100, 2).
Notarial Act and Protest of a Bill or Promissory
Note. — Cancellation by notary (§ 116).
Policy of Insurance on Life, and compensation
for accident. — Cancellation by person who first
executes (§ 119).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
(§ 102, 2).
Receipt. — Cancellation by person who gives (§ 121).
Request to Purser or Officer of Mining Com-
pany on cost book system to enter or register trans-
fer of share or part of share on notice of such transfer.
Cancellation by person who writes (§ 128).
General Direction as to the Cancellation
of Adhesive Stamps.
§ 24. (1.) An instrument, the duty upon which is
required, or permitted by law, to be denoted by an
adhesive stamp, is not to be deemed duly stamped
with an adhesive stamp unless the person required
by law to cancel such adhesive stamp cancels the
same by writing on or across the stamp his name
or initials, or the name or initials of his firm, to-
gether with the true date of his so writing, so that
the stamp may be effectually cancelled, and ren-
dered incapable of being used for any other instru-
ment, or unless it is otherwise proved that the
stamp appearing on the instrument was affixed
thereto at the proper time.
Penally for neglect or refusal, £10. — (2.) Every
person who, being required by law to cancel an ad-
hesive stamp, wilfully neglects or refuses duly to do
so in manner aforesaid, shall forfeit the sum of £10.
Penalty for frauds in relation to adhesive stamps,
or to any duty, £50 (§ 25). — Any person who —
(1.) Fraudulently removes or causes to be removed
from any instrument any adhesive stamp, or affixes
any adhesive stamp which has been so removed to
any other instrument, with intent that such stamp
may be used again :
(2.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters any
instrument having thereon any adhesive stamp
which has to his knowledge been so removed as
aforesaid :
<f3.) Practises or is concerned in any fraudulent act,
contrivance, or device not specially provided fov,
with intent to defraud Her Majesty, her heirs or
successors, of any duty ;
Shall forfeit, over and above any other penalty to
which he may be liable, the sum of £50.
Articles of Clerkship. — Duly stamped articles
in order to admission in inferior court may be
stamped with duty to make up £60, and shall then
be sufficiently stamped for admission into Court of
Session, &c. (§ 42).
With this exception, articles of clerkship are not to
be stamped after -the expiration of six months from
the date, except on payment of the penalties as
follows : —
(1.) If brought to be stamped within one year after
date, £10.
(2.) If so brought after one year and within five
years after date ; for every year, and also for any
additional part of a year, elapsed since the date,£10.
(3.) In every other case, £50 (§ 43).
Bills and Notes having an impressed stamp of suf-
ficient amount but improper denomination may be
stamped, if not then payable, penalty £2 ; if pay-
able, penalty £10. With these exceptions, not to
be stamped after execution (§ 53).
Within seven days after first execution, penalty
4s. 6d.
After seven days, and within a month, penalty £10.
In any other case, cannot be stamped (§ 68).
If executed abroad, any party to it may, within ten
days after receipt in United Kingdom, affix and
cancel adhesive stamp (§ 67).
Attested Copies, or Extracts of or from —
(1.) An instrument chargeable with duty ;
(2.) An original will, testament, or codicil ;
(3.) The probate or probate copy of a will or codicil;
(4.) Letters of administration, or a confirmation of
a testament ;
May be stamped within fourteen days after date of
attestation or authentication, without penalty
Foreign Securities. — The Board of Inland Re-
venue may at any time, without reference to date,
allow them to be stamped without penalty upon
being satisfied they were not made or issued, and
have not been transferred, assigned, or negotiated,
and no interest paid on them, within the United
Kingdom (§ 115).
Policy of Insurance made or executed out of the
United Kingdom, but enforceable in the United
Kingdom, maybe stamped within two months after
it has been first received in the United Kingdom,
without penalty (§ 117, 2).
Receipt may be stamped with impressed stamp —
1. Within fourteen days after given, penalty £5.
2, After fourteen days, and within a month, penalty
In any other case, not to be stamped (§ 122).
Instruments as to which no express provision to
Instruments on payment of duty and penalty q/"£10;
if duty exceeds £10, also interest on it (§ 15, 1).
Except where express provision to the contrary is
made by this or any other Act, any unstamped or

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