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Letter of Renunciation, cancellation by person
who executes (§ 79).
Marketable Secdrity, transferable by de-
LiVERT, and Share Certificate, Forkion or
Colonial. — Duties to be denoted by adhesive
stamps appropriated by words and figures on the
face thereof to such duties and to each year, § 85
(1). As regards the Board of Inland Revenue
sufficient to write on each stamp a denoting num-
ber. Board's Order, 6th July, 1888.
Notarial Act and Protest of a Bill or Promissory
Note. — Cancellation by notary (§ 90).
Policy of Insurance other than sea or life. —
Cancellation by person who first executes (§ 99).
Proxy and Voting Paper — liable to duty of Id.
Cancellation by person by whom first executed
Receipt. — Cancellation by person who gives (§101 ,2).
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 (§ 110, 1).
General Direction as to the Cancellation
OP Adhesive Stamps.
§ 8. (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, or other-
wise effectively cancels the stamp, and renders the
same incapable of being used for any other instru-
ment, or for any postal purpose, or unless it is other-
wise proved that the stamp appearing on the instru-
ment was affixed thereto at the proper time, § 8 (1);
where two or more adhesive stamps are used, each
stamp to be cancelled (2).
Penalty for neglect or refusal^ £10. — (3.) Every
person who, being required by law to cancel an ad-
hesive stamp, neglects or refuses duly and effectually
to do so in manner aforesaid, shall incur a fine of £10.
Penalty for frMids in relation to adhesive stamps ,
or to any duty, £50 (§ 9, 1). — Any person who —
(«,) Fraudulently removes or causes to be removed
from any instrument any adhesive stamp, or affixes
to any other instrument, or uses for any postal pur-
pose, any adhesive stamp which has been so removed,
with intent that the stamp may be used again : or
(6.) Sells or offers for sale, or utters, any adhesive
stamp which has been so removed, or utters any in-
strument having thereon any adhesive stamp which
has to his knowledge been so removed as aforesaid.
Shall incur a fine, over and above any otlier
penalty to which he may be liable, of £50. The
expression instrument in this section to include any
post letter as defined by Post Office Protection Act
1884, and the cover of any post letter.
Every person who by writing defaces any adhesive
I stamp before it is used, penalty £5. Commissioners
may authorize writing ou adhesive stamps for identi-
fication.— (54 and 55 Vict. c. 38, § 20.)
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. § 26 (2).
With this exception, articles of clerkship are Bot to
be stamped after the expiration of six months from
the date, except on the 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 (§ 27).
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 (§ 37).
Charter- Party. — Within seven days after fii'st
execution, penalty 4s. 6d.
After seven days, and within a month, penalty £10.
In any other case, cannot be stamped (§ 51).
If executed abroad, any party to it may, within ten
days after receipt in United Kingdom, affijx and cac^
eel adhesive stamp (§ 50),
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 (§ 63).
FoRK.iGN Securities and Colonial Govern-
ment 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 in any manner they think proper,
they were not made or issued, and have not been
transferred, assigned, or negotiated, within the
United Kingdom (§ 84).
Policy of Sea Insurance made or executed out of,
but enforceable in the United Kingdom, may be
stamped within 10 days, after it has been firsb
received in the United Kingdom, without penalty
(§ 95) (1.) (6.)
For production in evidence sea policy may be
stamped after execution on payment of penalty of
£100 (2).
Receipt may be stamped with impressed stamp —
(1.) Within fourteen days after given, penalty £5.
(2.) After fourteen days, and within a month, £10.
In any other case, not to be stamped (§ 102).
Other Instruments as to which no express pro-
vision to prohibit may be stamped after execution
on payment of the unpaid duty, and a penalty o3
£10, and by way of further penalty, where the un-
paid duty exceeds £10, of interest on such duty^
at the rate of £5 per centum per annum, from the
first date of the instrument up to the time when
such interest is equal in amount to the unpaid
duty, § 15 (1).
The payment of any penalty or penalties is to be
denoted on the instrument by a particular stamp,
§ 15 (4).
Instruments Executed after 16th May, 1888,
which are chargeable with ad valorem

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