ADHESIVE STAMPS. By the Stamp Act, 1S91 : " Section 7. Any stamp duties of an amount not exceeding two shillings and sixpence upon instruments which are permitted by law to be denoted by adhesive stamps not appropriated by any word 'or words on the face of them to any particular description of instrument, and any postage duties of the like amount, may be denoted by the same ad hesive stamps." " Section 9. (I) If 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 may be used ; 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 shall, in addition to any other fine or penalty to which he may be liable, incur a fine of fifty pounds.
" (2) The expression ' instrument ' in this Section includes any post letter as defined by the Post Office Protection Act, 18S4, and the cover of any post letter." The stamp duty may be denoted by adhesive stamps in the following cases :— Agreement, where the duty is sixpence only.
Bill of Exchange, Inland (on demand, at sight, on presentation, or within three days after date or sight).
Bill of Exchange, Foreign (on demand or not exceeding three days after date or sight a postage stamp others require " appropriated " adhesive stamps).
Bill of Lading.
Certified copy from register of births, marriages, deaths, etc.
Charter Party.
Cheque.
Contract Note (appropriated stamp). Dock Warrant.
Lease of any dwelling-house, or part thereof, for a term not exceeding a year at a rent not exceeding Q10 per annum.
Lease of any furnished dwelling-house or apartments for a term less than a year. Letter of renunciation.
Notarial Acts.
Policy of Insurance where the duty is one penny, other than sea or life insurance.
Proof of Debt in Bankruptcy (an appro priated stamp).
Protest of Bill of Exchange or Promissory Note.
Proxy, where the duty is one penny. Receipts.
Voting paper, where the duty is one penny.
Warrant for goods. (See APPROPRIATED STAMPS, CANCELLATION OP STAMPS, STAMP DUTIES.)