THE STAMP ACT.
A case of considerable importance under the Stamp Act of 1875 was beard at the City Police Court today. One William Henry Money, carrying on business as a fishhawker at Balclutha, was charged by Mr F. R. Smith, Deputy-Registrar of Stamps, with having, on October 10, given a receipt for a contra-account without duly affixing a stamp to the same. The receipt was produced in the Resident Magistrate's Court recently, and was impounded by Mr Bathgate, R.M., who directed the present proceedings to be taken. Defendant pleaded guilty to the offence, but stated that he was not aware a statap was required. It was not for the sake of saving a penny he had not affixed the stamp, and he had been put to considerable expense in coming from the Clutha to defend the case. As the defendant had already been put to some expense through his negli£ence, Mr Watt, R.M., inflicted the nominal penalty of 10a and costs. The' Act is very stringent in its operation as the following extract (clauses 94 and 95) shows:-" The term receipt means and includes any note, memorandum, or writing whatsoever, whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknowleged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowlegement, and whether the same is or is not signed with the name of any person. The duty upon a receipt may be denoted by an adhesive stamp, which is to be affixed and cancelled by the person by whom the receipt ia given before he delivers it out of his hands. Every person who writes or signs, or causes to be written or signed, any receipt liable to duty, without the same being duly stamped, shall forfeit a sum not exceeding ten pounds."
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Evening Star, Issue 4313, 22 December 1876, Page 2
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316THE STAMP ACT. Evening Star, Issue 4313, 22 December 1876, Page 2
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