G.—No. 46.

4

REGULATIONS AS TO ALLOWANCE OP SPOILED STAMPS.

(/!) An instrument executed by any party thereto which, for want of enrolment or registration within the time required by law, has become null and void. (y.) An instrument executed by any party thereto which has become useless in consequence of the transaction intended to be thereby effected being effected by some other instrument duly stamped. (A.) An instrument executed by any party thereto, which is inadvertently and undesignedly spoiled, and in lieu whereof another instrument, made between the same parties, and for the same purpose, is executed and duly stamped. Provided as follows :—— (1.) That in the case of an executed instrument — (a.) The instrument is given up to be cancelled. (6.) The application for allowance is made within six calendar months after the date of the instrument, or, if it is not dated, within six calendar months after the execution thereof by the person by whom it was first or alone executed, except when, from unavoidable circumstances, any instrument for which another instrument has been substituted cannot be given up to be cancelled within the aforesaid period, and in that case, within six calendar months after the date or execution of the substituted instrument; and except where the spoiled instrument has become void for want of filing or registration, and in that case, within six calendar months next after it has so become void; and except also where the spoiled instrument has been sent abroad, and in that case, within six calendar months after it has been received back in any part of the Colony. (c.) No action has been brought or suit commenced in which the instrument could or would have been given or offered in evidence. (2.) That in the case of stamped material not having any executed instrument written thereon, and of any adhesive stamp not affixed to any material, the application for allowance is made within twelve calendar months after the stamp has been spoiled as aforesaid, and that the stamped material or stamp be given up to be cancelled. 7. Any stamp inadvertently used for an instrument liable to duty when such stamp is of greater value than was necessary, or any stamp inadvertently used for an instrument not liable to any duty, provided the application is made within six calendar months after the date of the instrument, or, if it is not dated, within six calendar months after the execution thereof by the person by whom it was first or alone executed; and provided that the instrument, if liable to any duty.be re-staraped with the proper duty. Appendix (F). Affidavit or Affirmation to be made to obtain Allowance of Spoiled Stamps. of [Deponent must state here his name, address and description^ maketh oath * and saith that the several Stamps hereinafter specified and described, that is to say. — * Where affirmation made, this form can be so altered. Number of Stamps. Value of Each. Description of Instrument. Total Value. £ s. d. £ s. A. are the property of this deponent, and were purchased by , or for use, and that paid or now stand indebted for and really and truly liable to pay the full amount or value thereof. [Here state the cause for rendering the stamp useless.] And this Deponent further saith that he hath not in any way been reimbursed or paid the value of the said stamps, or any part thereof, by any other person or persons, and that if the value shall be allowed by the Commissioner of Stamp Duties, he will not ask or receive any compensation, for the same or any part thereof, from any other person or persons, or charge the same or any part thereof, in account or otherwise, to any other person or persons, either generally or particularly, so as to be again paid or compensated for the same or any part thereof, directly or indirectly, in any manner whatsoever. Sworn at this day of , 187 , before