BREACH OF THE STAMP ACT.

Patea Mail, Volume VIII, Issue 1027, 27 April 1883, Page 3

BREACH OF THE STAMP ACT.

At the R.M. Court, Hawera, on Wednesday, before C. A. Wray Esq., R.M., Dr Keating, of Patea, was charged upon the information of Sergeant-major Goodall with having, on the 9th March, 1883, written a receipt for £5 ss, received from Mr C. H. McCnfchan, the same being liable to stamp duty, but not stamped. Mr Hamerton appeared for defendant, and admitted that the document in question was written by his client, but. contended that he was not legally guilty of the offence charged. The Sergeant-major contended that the document was clearly a receipt and an offence against section 121 and following sections of the Stamp Act, 1882, and that had defendant consented to pay the fine of £5 imposed by section 125, the receipt could have been stamped afterwards, and the case would not have been brought to court. Mr C H McCutchan deposed that the defendant attended him professionally one evening, and looked in the next morning, for which he charged £6 6s ; thought this was too much , and sent him a cheque for £5 ss, and received the receipt produced a few days afterwards (March 9tli)- A letter accompanied the receipt which he thought very impertinent, if not libellous. Constable Tapp deposed that on the 6th instant he served defendant with the suiymons in this case, who said, after reading it, that if what was, charged in the summons was an offence, he was guilty, but he thought it was not, as he had not settled the claim, but merely acknowledged receiving £5 5a on account. Mr Hamerton contended that the document was in reality not a receipt, but a statement of accounts as between the 2* parties, and although it gave credit for *!> £5 ss, was not a receipt. The Magistrate : There can be no doubt it is an acknowledgement, and therefore a receipt. The matter can bp referred to the Commissioner of Stamps, if required. Mr Hamerton : I prefer to abide by thq decision of this Court. Fined £5 and costs, £2 Os. The following is a copy of the receipt. —»Patea, March /L 9th, 1883. Mr C. H. ' McCutchan, Hawera, To TV. F. Keating, M.D. To professional attendance on Christmas Day, 1882, and consultation with Dr Richards on the day following, £6 6s. 1883, March 9. Cr by cash on account, £5 os. Balance, £1 Is.”— Siar.