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insufficiently stamped instrument may be stamped
after the execution thereof, on payment of the
unpaid duty, and a penalty of £10, and also by
way of further penalty, where the unpaid duty ex-
ceeds £10, of interest on such duty, at the rate of
£5 per centum per annum, from the day upon
which the instrument was first executed up to the
time when such interest is equal in amount to the
â– unpaid duty.
And the payment of any penalty or penalties is to
be denoted on the instrument by a particular stamp,
Proviso. — (2.) Provided as follows: —
Instruments executed abroad within two months
after being received in the United Kingdom without
penalty. — (a.) Any unstamped or insufficiently
stamped instrument, which has been first executed
at any place out of the United Kingdom, may be
stamped at any time within two months after it
has been first received in the United KiDgdom, on
payment of the unpaid duty only.
Board may remit penalties within twelve months. —
(b.) The Commissioners may, if they think fit, at
any time within twelve months after the first exe-
cution of any instrument, remit the penalty or
penalties, or any part thereof.
Unstamped or insufficiently stamped instruments
produced in Court, if duty and penalty be paid to
officer of Court, may be received in evidence. — §
16. (1.) Upon the production of an instrument
chargeable with any duty as evidence in any court
of civil judicature in any part of the United King-
dom, the officer whose duty it is to read the in-
strument shall call the attention of the judge to
any omission or insufficiency of the stamp thereon,
and if the instrument is one which may legally be
stamped after the execution thereof, it may, on
payment to the officer of the amount of the unpaid
duty, and the penalty payable by law on stamping
the same as aforesaid, and of a further sum of £1,
be received in evidence, saving all just exceptions
on other grounds.
The officer of the Court to account for duties and
penalties. — (2.) The officer receiving the said duty
and penalty shall give a receipt for the same, and
make an entry in a book kept for that purpose of
the payment and of the amount thereof, and shall
communicate to the commissioners the Dame or
title of the cause or proceeding in which, and of
the party from whom he received the said duty
and penalty, and the date and description of the
instrument, and shall pay over to the Receiver-
General of Inland^Revenue, or to such other person
as the commissioners may appoint, the money re-
ceived by him for the said duty and penalty.
Commissioners to stamp instrument. — (3) Upon
production to the commissioners of any instrument
in respect of which any duty or penalty has been
paid as aforesaid, together with the receipt of the
said officer, the payment of such duty and penalty
shall be denoted on such instrument accordingly.
Doubts as to Sufficiency of Stamps may be
The commissioners may be required to express their
opinion as to duty. Mode and effect of proceeding.
— § 18. (1.) Subject to such regulations as the
commissioners may think fit to make, the com-
missioners may be required by any person to express
their opinion with reference to any executed in-
strument upon the following questions: —
(a.) Whether it is chargeable with any duty :
(6.) With what amount of duty it is chargeable.
(c.) If the commissioners are of opinion that the
instrument is not chargeable with any duty, such
instrument may be stamped with a particular stamp
denoting that it is not chargeable with any duty.
(3.) If the commissioners are of opinion that the
instrument is chargeable with duty, they shall
assess the duty with which it is in their opinion
chargeable, and if or when the instrument is dnly
stamped in accordance with the assessment of the
commissioners, it may be also stamped with a par-
ticular stamp denoting that it is duly stamped.
(4.) Every instrument stamped with the particular
stamp denoting either that it is not chargeable
with any duty, or is duly stamped, shall be admis-
sible in evidence, and available for all purposes,
notwithstanding any objection relating to duty.
(5.) Provided as follows : —
(a.) Instrument to be stamped according to opinion.
— An instrument upon which duty has been assessed
by commissioners shall not, if it is unstamped or
insufficiently stamped, be stamped otherwise than
in accordance with assessment of commissioners.
(b.) Securities without limit not to be adjudicated. —
Nothing in this section contained extends to any
instrument chargeable with duty, and made as a
security for money or stock without limit.
(c.) Also instruments which cannot be stamped. —
Nothing in this section contained shall be deemed
to authorize the stamping after the execution
thereof of any instrument prohibited by law from
being so stamped.
Person dissatisfied may appeal — § 19. (1.) Any
person who is dissatisfied with the assessment of
the commissioners made in pursuance of the last
preceding section may, within twenty-one days
after the date of such assessment, and on payment
of duty in conformity therewith, appeal against
such assessment to Her Majesty's Court of Exche-
quer in England, Scotland, or Ireland, according to
the country in which the case has arisen, and may
for that purpose require the commissioners to state
and sign a case, setting forth the question upon
which their opinion was required, and the assess-
ment made by them.
Mode oj proceeding.— (2 ) The commissioners shall
thereupon state and sign a case accordingly, and
deliver the same to the person by whom it is re-
quired, and on his application such case may be
set down for hearing in the proper court.
(3.) Upon the hearing of such case (due notice of
which is to be given to the commissioners) the
court shall determine the question submitted, and,
if the instrument in question is in the opinion of
the court chargeable with any duty, shall assess
the duty with which it is so chargeable.
(4.) If it is decided by the court that the assessment
of the commissioners is erroneous, any excessof
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
bv the commissioners to the appellant, together
w'ith the costs incurred by him in relation to the

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