Use of adhesive duties of an amount not exceeding 2s. 6d. upon instruments permitted by law to be denoted by adhesive stamps not appropriated to any particular description of instrument, and any postage duties of the like amount, may be denoted by the same adhesive stamps. Cancellation.—An instrument is not deemed duly stamped with an adhesive stamp unless the person required by law to cancel the adhesive stamp cancels it by writing on or across it his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectually cancels the stamp and renders it incapable of being used for any other instrument, or for any postal purpose ; or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time. Where two or more adhesive stamps are used to denote the stamp duty, each or every stamp must be cancelled in the above manner. Every person who, being required by law to cancel an adhesive stamp, neglects or refuses duly and effectually to do so, will incur a fine of X10.
Penalty for frauds any person—(a) fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose any adhesive stamp which has been so removed, with intent that the stamp niay be used again; or (b) 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, he will, in addition to any other fine or penalty to which he may be liable, incur a *fine of 150. The expression " instrument" in this connection includes a post letter and the cover of a post letter.
Appropriated stamps and denoting stamp which by any words on its face is appropriated to any particular description of instrument must not be used, or if used, is not available for an instrument of any other description. An instrument, such as a bill of exchange, falling under the particular description to which a stamp is appropriated, is not deemed duly stamped unless with the stamp so appropriated. Where the duty upon an instrument depends in any manner upon the duty paid upon another instru ment, the payment of the last-mentioned duty must, upon application to the Commissioners of Inland Revenue and production of both the instruments, be denoted upon the first-mentioned instrument.
Adjudication of duty by Commissioners.—Subject to the prescribed regulations, the Commissioners may be required by any person to express their opinion with reference to an executed instrument upon the following questions ;—(a) Whether it is chargeable with any duty ; (b) with what amount of duty it is chargeable. The Commissioners may re quire evidence to show 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. If they are of opinion that the instrument is not chargeable with duty, it may be stamped with a par ticular stamp denoting that it is not chargeable ; but if they are of opinion that it is chargeable, they assess the duty, and when the instru ment is stamped in accordance with the assessment it may be stamped with a particular stamp denoting that it is duly stamped. Every instrument
stamped with a denoting or adjudication stamp is admissible in evidence and available for all purposes, notwithstanding any objection relating to duty. A ppeal.—Any one dissatisfied with the assessment of the Commissioners has twenty-one days after the date of the assessment within which, on payment of duty in conformity therewith, to appeal to the High Court ; and for that purpose he can require the Commissioners to state a case setting forth the question upon which their opinion was required and the assessment made by them.
Production of instruments in the production of an instrument chargeable with any duty as evidence in any court of civil juris diction in any part of the United Kingdom, or before any arbitrator or referee, notice must be taken by the judge, arbitrator, or referee of any omission or insufficiency of the stamp thereon ; and if the instrument is one may legally be stamped after the execution thereof it can be received in evidence only on payment to the officer of the Court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid duty and the penalty payable on stamping it, and of a further sum of £J1. On production to the Commissioners of an instrument in respect of which any duty or penalty has been paid, together with the receipt, the payment of the duty and penalty will be denoted on the instrument. Save as aforesaid an instrument cannot, except in criminal proceedings, be given in evidence or be available for any purpose whatever unless it is duly stamped in accordance with the law in force at the time when it was first executed.
Stamping after a rule an unstamped or in sufficiently stamped instrument may be stamped after execution on payment of the unpaid duty and a penalty of X10, and also by way of further penalty, where the unpaid duty exceeds £10 of interest on such duty, at the rate of 5 per cent. In the case of such instruments hereinafter mentioned as are chargeable with ad valorem duty, the following provisions have effect : (a) The instrument, unless it is written upon duly stamped material, must be stamped with the proper ad valorem duty before the expiration of thirty days after it is first executed, or after it has been first received in the United Kingdom in case it is first executed at any place out of the United Kingdom, unless the opinion of the Commissioners with respect to the amount of duty chargeable has before such expiration been duly required. (b) If their opinion has been so required, the instrument must be stamped in accordance the assessment within fourteen clays after notice thereof. (c) If an instrument executed after the 16th May 1888 has not been duly stamped, the person specified below incurs a fine of E10, and a further penalty equivalent to the stamp duty, unless a reasonable excuse can be afforded. Such instruments and persons are as follows :— Title of Instrument. Person liable to Penalty.