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[5.) But if the assessment of commissioners is con-
firmed by court, the costs incurred by commis-
sioners in relation to the appeal shall be ordered
by the court to be paid by appellant to the com-
The commissioners may call for and refuse to pro-
ceed without evidence. — § 20. (1.) In any case
of application to the commissioners with reference
to any instrument, the commissioners may require
to be furnished with an abstract of the instrument,
and also with such evidence as they may deem
necessary, in order to show to their satisfaction
whether all the facts and circumstances affecting
the liability of the instrument to duty, or the
amount of the duty chargeable thereon, are fully
and truly set forth therein, and may refuse to
proceed upon any such application until such ab-
stract and evidence has been furnished accordingly.
Affidavit not to be used otherwise. Person paying
full duty relieved of penalty, <fc, for omission to
state truly in instrument. — (2.) Provided that no
affidavit or statutory declaration made in pursuance
of this section shall be used against any person
making the same in any proceeding whatever,
except in an inquiry as to the duty with which the
instrument to which it relates is chargeable ; and
every person by whom any such affidavit or declara-
tion is made shall, on payment of the full duty
with which the instrument to which it relates is
chargeable, be relieved from any penalty, forfeiture,
or disability he may have incurred by reason of the
omission te state truly in such instrument any of
the facts or circumstances aforesaid.
Duplicates (§ 93). — Conveyance on Sale (§76).
—Settlement (§ 126), &c. § 14. Where the
duty with which an instrument is chargeable
■■Jepends in any manner upon the duty paid upon
another instrument, the payment of such last-
ftientioned duty shall, if application be made to the
commissioners for that purpose, and on production
of both the instruments, he denoted in such manner
as the commissioners think fit upon such first-
£ientioned instrument.
i erson selling stamps must have a license from the
Commissioners of Inland Revenue. Applications
for license may be addressed to the Comptroller-
General of Inland Revenue for Scotland, at Edin-
burgh. License to specify Christian name and
surname and place of abode, and specify shop or
shops where stamps are to be sold. Bond to be
granted. Not to sell but at shops licensed, and
not hawk (33 and 34 Vict. c. 98, § § 5, 6, 7, 8,
9, 10, 11). Persons in the employment of the
Post Office to sell postage stamps without license,
and carry them about for sale (ib. § 12).
Upon the sale of stamps such discount shall be
allowed to the purchaser thereof as the Commis-
sioners of Her Majesty's Treasury shall direct (33
and 34 Vict. c. 98, § 13).
[The Treasury have sanctioned the continuance for
the present of the several rates of discount for-
merly granted, viz. :
Purchasers of stamps (except receipt, labels for
medicines, and postage-stamps) at London, Edin-
burgh, or Dublin, under the value of £10 each,
but to the value of £30 or upwards in whole are
allowed discount at the rate of 30s. per cent' (12
and 13 Vict. c. 80). The like discount is allowed
to any person lodging at Edinburgh, paper or
forms containing printed matter only, to be im-
pressed with stamp duties under the value of £10
each, but to the value of £30 or upwards in whole.
To persons who at one time shall produce at the
office of Inland Revenue in London (Edinburgh)
or Dublin, paper to be stamped with, or shall
purchase at the office in London, Edinburgh, or
Dublin, stamps to the amount of £2 or upwards,
or of any distributor of stamps at any place not
within ten miles from the said offices, stamps to
the amount of £1 or upwards, denoting any duty
not exceeding Is. on bills of exchange, drafts or
orders, or promissory notes, or stamps, for denoting
the duty of Id. (except postage- stamps), an allow-
ance shall be made of lOd. for every 20s. of the
duties denoted by such stamps (23 and 24 Vict. c.
Ill, § 3). No person selling such stamps shall
charge for the paper whereon the same are im-
pressed: penalty, £10. (17 and 18 Vict. c. 83.
§ 25).]
(33 and 34 Vict. c. 98).
Allowance for Spoiled Stamps. — §14. The com-
missioners may make regulations regarding alio wance
for stamps spoiled in the following cases, viz.: —
Instruments not executed. — (1.) Inadvertently and
undesignedly spoiled, obliterated, or by any means
rendered unfit 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 ihe 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 use 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 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 fro'n the begin-

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