STAMPS ONLY
DUTY ON RECEIPTS
COUNCIL’S NOVEL DEFENCE
Press Association
PALMERSTON N., To-day
A novel point was raised in the Palmerston North Magistrate s Court this morning during a claim for instalments on a hire purchase agreement. „ ~ Counsel for the defence said tiic document was not stamped in accordance with the Stamp Act, and could not be used to prove the contract for hire purchase. The document had the impressions made by a stamping machine indicating postage paid to the extent of Is 3d, but such a method ot paying duty, it was contended, was illegal. Under the Act duty may be paid by only two classes of stamp, by postage and revenue stamps, and by revenue stamps. The stamp machine was not within such classes. Counsel for the plaintiff firm said tlie question was of great importance. If the use of a machine turned out to be illegal for stamp duty purposes, the decision would have far reaching effects, as its use in lieu of two penny stamps on receipts would be illegal. The magistrate decided to refer the question to the Commissioner oi Stamps.
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https://paperspast.natlib.govt.nz/newspapers/SUNAK19290326.2.139
Bibliographic details
Sun (Auckland), Volume III, Issue 622, 26 March 1929, Page 15
Word Count
186STAMPS ONLY Sun (Auckland), Volume III, Issue 622, 26 March 1929, Page 15
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