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Stamp Duly Ordinance, 1:-.1.
J. HAEYS SADLER,
19th December, 191.
No. 21 of 1913.
AN ORDINANCE to consolidate and amend the law relating
to Stamp Duties.
[ 30th December, 1913. ]
BE it enacted by the Governor, with the advice and consent
of the Legislative Council of Saint Lucia, as follows:
1. This Ordinance may be cited as the Stamp Duty Ordinance, short title.
9 N 1I
Stamp .Duty Ordinance, 1913.
Alteration of duties
in the Schedule.
2. In this Ordinance, unless the context otherwise requires
" Die " includes any plate, type, tool or implement whatever
used under this Ordinance for expressing or denoting
any duty, or the fact that any duty or penalty has been
paid, or that an instrument is duly stamped, or is
not chargeable with any duty, or for denoting any fee,
and also any part of any such plate, type, tool or
"Duty " means any stamp duty for the time being charge-
able by law.
"Executed" and "execution," with reference to instru-
ments not under seal, mean signed and signature.
"Forge" and "forged" include counterfeit and counter-
"Instrument" includes every written document.
"Marketable security " includes all securities of such a
description as to be capable, according to the use and
practice of stock markets, of being there bought and
"Material" includes every sort of material upon which
words or figures can be expressed.
"Money " includes all sums expressed in British or in any
foreign or colonial currency.
"Registrar" means the Registrar of the Royal Court and
includes that officer in any of his capacities.
" Stamp " means as well a stamp impressed by means of a
die as an adhesive stamp.
" Stamped," with reference to instruments and material,
applies as well to instruments and material impressed
with stamps by means of a die as to instruments and
material having adhesive stamps affixed thereto.
3. (1.) From and after the date of the coming into force of
this Ordinance, and subject to the exemptions contained in the
Schedule to this Ordinance and in any Ordinance for the time
being in force, there shall be raised, levied, collected and paid
unto His Majesty for the public use of this Colony upon and in
respect of the several instruments specified in the said Schedule,
the several duties in such Schedule specified.
(2.) The Governor in Council may from time to time alter the
said Schedule by increasing or decreasing the amount of any of
the duties therein specified, or by annulling any of the said
duties, or by imposing duties on any instruments not specified
Stamp .Duty Ordinance, 1913.
in the said Schedule, or alter the said Schedule in such other
manner as he may deem advisable. Provided that before any
such alteration comes into force it shall be approved by the
Legislative Council and published in two successive issues of the
Gazette. Provided also that any such alteration of the said
Schedule shall be subject to disallowance at any time by His
Majesty and such alteration shall cease to have any force from
and after the date of the publication of the Gazette containing a
notification of His Majesty's disallowance.
(3.) The provisions of this Ordinance shall apply to every
instrument which may be declared by this or any other Ordin-
ance to be liable to stamp duty.
4. The duties imposed and regulated by this Ordinance shall
be denominated stamp duties, and shall be under the manage-
ment of the Treasurer, who shall have all necessary power and
authority for carrying this Ordinance into execution; subject,
however, to the general control and direction of the Governor
Ordinance to stamp
duties imposed by
5. (1.) Subject to the provisions of this Ordinance, the Gover- Regulations.
nor in Council may from time to time make regulations
(a) defining the duties of the Treasurer and the Registrar
in relation to the determination and collection of the
stamp duty payable on any instrument,
(b) for the guidance of the Treasurer in respect of the issue
of stamps and of the several officers whose duty it may
be to examine documents to ascertain that the same are
duly stamped or to receive or issue or stamp any document
tendered to them,
(c) prescribing such matters with regard to the custody,
issue and use of, and the accounting for, the dies, presses
and impressed stamps respectively as shall seem fit, and
(d) for the better carrying out of the provisions of this
(2.) Except where other provision is made, the stamps to be
used under this or any other Ordinance imposing a stamp duty
shall be impressed or adhesive as the Governor in Council may
from time to time direct by any regulation under this Ordinance,
and until otherwise directed the stamps to be used may be either
impressed or adhesive.
Impressed or adhe.
sive stamps may be
used unless other-
Stamp Duty Ordinance, 1913.
Custody of stamps,
to sell stamps.
6. (1.) All stamps shall be lodged and deposited with the
Treasurer, who shall be answerable for all stamps received by
(2.) The Treasurer shall in like manner have the custody and
control of all dies and presses for the impressing of stamps, and
may, subject to the provisions of this Ordinance and of any
regulations under section five of this Ordinance, authorise the
impressing of stamps on any material, blank or executed, and
either singly or in books or files as the case may be, that shall
be presented to him for the purpose.
7. (1.) Any officer in the service of the Post Office, and such
other public officers as the Governor may from time to time
appoint, shall be authorised to sell adhesive stamps at their
(2.) The Governor in Council, subject to such conditions as
he may prescribe, may from time to time authorise any person,
other than a public officer, to sell adhesive stamps at any place
other than an office in a Public Department. And the Governor
in Council may order that a discount, not exceeding five per
centum, shall be allowed to any such last mentioned person
authorised to sell stamps, on adhesive stamps of the total value
of three pounds purchased by him at any one time from a Post-
8. No Public Officer shall supply or affix any stamp unless
the amount of such stamp shall have been previously paid by
the party requiring the same.,
9. (1.) Subject to such regulations as the Governor in Council
may from time to time make and subject to the production of
such evidence, by statutory declaration or otherwise, as the
Treasurer may require, allowance may be made by the Treasurer,
at such rate of discount as the Governor in Council may by such
regulations prescribe, for any stamps spoiled or misused in the
(i) The stamp on any material inadvertently and unde-
signedly spoiled, obliterated or by any means rendered
unfit for the purpose intended, before the material bears
the signature of any person or before any instrument
written thereon is executed by any person:
No. 21.J Stamp Duty Ordinance, 1913. [1913.
(ii) Any adhesive stamp which has been inadvertently and
undesignedly spoiled or rendered unfit for use and has
not. in the opinion of the Treasurer been affixed to any
(iii) Any adhesive stamp representing a fee capable of
being collected by means of such stamp which has been
affixed to material, provided that a certificate from the
proper officer is produced to the effect that the stamp
should be allowed :
(iv) The stamp on any bill of exchange signed by or on
behalf of the drawer which has not been accepted or made
use of in any manner whatever or delivered out of his
hands for any purpose other than by way of tender for
(v) The stamp on any promissory note signed by or on
behalfof the maker .which has not been made use of in
an-y manner whatever or delivered out of his hands:
(Vi) The stamp on any bill of exchange or promissory note
which from any omission or error has been spoiled or
rendered useless, although the same, being a bill of ex-
change, may have been accepted or endorsed, or, being a
promissory note, may have been delivered to the payee,
provided that another completed and duly stamped bill
of exchange or promissory note is produced identical in
yeery particular, except ii the correction of the error or
omission, with the spoiled bill or note:
(vii) The sta i p used for any of the follow ng instruments-
(a) An instrument executed by any party thereto,
but afterwards found to be absolutely void from the
(b) An instrument executed by any party thereto, but
afterwards found unfit. by reason of any error or mis-
take therein, for the purpose originally intended:
(c) An instrument executed by any party thereto which
has not been made use of for any purpose whatever,
and which by reason of the inability or refusal of some
necessary party to sign the same or to complete the
transaction according to the instrument, is incomplete_ ,
and insufficient for the purpose for which it \wan in-
(d) An instrument executed by any party thereto, which
by reason of the refusal of any person to act under the
same, or for want of enrolment or registration i within
Stamp Duty Ordinance, 1n13.
Allowance for mis-
Allowane made in
stamps or money.
the time required by law, fails of the intended purpose
or becomes void.
(e) 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, or which becomes useless in consequence of
the transaction intended to be thereby effected being
effected by some other instrument duly stamped:
Provided as follows-
(a) That the application for relief is made within six
months after the stamp has been spoiled or become
useless, or, in the case of an executed instrument, after
the date of the instrument, or, if it is not dated, within
six months after the execution thereof by the person
by whom it was first or alone executed, or within such
further time as the Treasurer may prescribe in the
case of any instrument sent out of the Colony for
execution or when from unavoidable circumstances
any instrument for which another has been substituted
cannot be produced within the said period:
(b) That in the case of an executed instrument no legal
proceeding has been commenced in which the instru-
ment could or would have been given or offered in
evidence, and that the instrument is given up to be
(2.) When any person has inadvertently used for an instru-
ment liable to duty a stamp of greater value than was necessary,
or has inadvertently used a stamp for an instrument not liable
to any duty, the ' treasurer may, on application made within six
months after the date of the instrument or, if it is not dated,
within six months after the execution thereof by the person by
whom it was first or alone executed, and upon the instrument,
if liable to duty, being stamped with the proper duty, cancel
and allow as spoiled the stamp so misused.
(3.) In any case in which allowance is made for spoiled or
misused stamps the Treasurer may give in lieu thereof other
stamps of the same denomination and value, subject to the pre-
scribed discount, as aforesaid, or if required, and he thinks
proper, stamps of any other denomination to the same amount
in value, subject to the said discount, or, in his discretion, the
same value in money, subject to the said discount.
Stamp Duty Ordinance, 1913.
(4.) This section shall come into force and have effect from
and during such time as the Governor shall declare by notice in
the Gazette; and this section shall apply only to stamps first
issued to the public after the date of the coming into force of
(5.) Statutory declarations made for the purposes of this
section shall not be liable to stamp duty.
10. (1.) Every instrument written upon stamped material is
to be written in such manner, and every instrument partly or
wholly written before being stamped is to be so stamped, that
the stamp cannot be used for or applied to any other instrument
written upon the same piece of material.
(2.) If more than one instrument be written upon the same
piece of material, every one of the instruments is to be sepa-
rately and distinctly stamped with the duty with which it
11. Except where express provision to the contrary is made
by this or any other Ordinance
(a) An instrument containing or relating to several dis-
tinct matters is to be separately and distinctly charged,
as if it were a separate instrument, with duty in respect
of each of the matters;
(b) An instrument made for any consideration in respect
whereof it is chargeable with ad valorem duty, and also
for any further or other valuable consideration or con-
siderations, is to be separately and distinctly charged, as
if it were a separate instrument, with duty in respect of
each of the considerations.
12. All the facts and circumstances affecting the liability of
any instrument to duty, or the amount of the duty with
which any instrument is chargeable, are to be fully and truly
set forth in the instrument; and every person who, with intent
to defraud His Majesty,
(a) executes any instrument in which all the said facts and
circumstances are not fully and truly set forth, or,
(b) being employed or concerned in or about the prepara-
tion of any instrument, neglects or omits fully and truly
to set forth therein all the said facts and circumstances,
shall incur a fine not exceeding ten pounds.
Operation of this
tions under this
section to be free of
are to be written
Instruments to be
with duty in certain
Facts and circum-
duty to be set forth
Sfamp Duty Ordinance, 1918.
ad valorem duty
in certain oases.
Proper time for
13. (1,) Where an instrument is chargeable with ad valorem
duty in respect of
(a) any money in any foreign or colonial currency, or
(b) any stock or marketable security
the duty shall be calculated on the value, on the day of the date
of the instrument, of the money in British currency according
to the current rate of exchange, or of the stock or security
according to the average price thereof.
(2.) Where an instrument contains a statement of current
rate of exchange, or average price, as the case may require, and
is stamped in accordance with that statement, it is, so far as
regards the subject matter of the statement, to be deemed duly
stamped, unless or until it is shown that the statement is
untrue, and that the instrument is in fact insufficiently stamped.
14. (1.) An instrument, the duty upon which is required or
permitted by law to be denoted by an adhesive stamp, is not to
be deemed duly stamped with an adhesive stamp unless the
person required by law to cancel the adhesive stamp cancels the
same by writing on or across the stamp his name or initials, or
the name or initials of his firm, together with the true date of
his so writing, or otherwise effectively cancels the stamp and
renders the same incapable of being used for any other instru-
ment, or for any postal purpose, or unless it is otherwise proved
that the stamp appearing on the instrument was affixed thereto
at the proper time.
(2.) Where two or more adhesive stamps are used to denote
the stamp duty upon an instrument, each or every stamp is to
be cancelled in the manner aforesaid.
(3.) Every person who, being required by law to cancel an
adhesive stamp, neglects, or refuses duly and effectually to do so
in the manner aforesaid, shall incur a fine uot exceeding ten
(4.) Except where other express provision is made, every in-
strument first executed in the Colony shall be written on stamped
material or be stamped with adhesive stamps on or before its first
execution, and such adhesive stamps shall be cancelled by the
person by whom the instrument is first executed and at the time
of such execution: provided that where an instrument is prepared
or attested by or executed before a Notary Royal such adhesive
stamps shall be cancelled by the Notary at the time of its first
- a -- -I
ap D 131ty Ordiae,
S'amp Duty Ordinamee, 1' 13.
15. Every person who by any writing in any manner defaces
any adhesive stamp before it is used shall incur a fine not exceed-
ing five pounds: provided that any person may with the express
sanction of the Treasurer, and in the manner and in conformity
with the conditions which he may prescribe, write upon an
adhesive stamp before it is used for the purpose of identification
16. (1.) Subject to such Regulations as the Governor in Coun-
cil may from time to time think fit to make, the Registrar may
be required by any person to express his opinion with refei ence
to any executed instrument upon the following questions:-
(a) Whether it is chargeable with any duty;
(b) With what amount of duty it is chargeable.
(2.) The Registrar may require to be furnished with an
abstract of the instrument, and also with such evidence as
he may deem necessary, in order to show to his satisfaction
whether all the facts and circumstances affecting the liability
of the instrument to duty, or the amount of the duty charge-
able thereon, are fully and truly set forth therein.
(3.) If the Registrar is of opinion that the instrument is not
chargeable with any duty, it may be stamped with a particular
stamp denoting-that it is not chargeable with any duty. The
particular stamp shall bear the words " Adjudged not charge-
able with duty."
(4.) If the Registrar is of opinion that the instrument is
chargeable with duty, he shall assess the duty with which it is
in his opinion chargeable, and when the instrument is stamped
in accordance with the assessment it may be stamped with a par-
ticular stamp denoting that it is duly stamped. The particular
stamp shall bear the words "Adjudged duly stamped with
� s. d.
(5.) Every instrument stamped with the particular stamp with
the Registrar's signature subscribed to it, denoting either that
the instrument is not chargeable with any duty or is duly
stamped, shall be admissible in evidence notwithstanding any
objection relating to duty.
(6.) Provided as follows :
(a) An instrument upon which the duty has been assessed
by the Registrar shall not, if it is unstamped or insuffi-
ciently stamped, be stamped otherwise than in accordance
with the: assessment.
Assessment of duty
and adjudication by
Staimp Duty Ordinance, 1913.
Auditor may admit
Production in evi-
dence of unstamped
(b) Nothing in this section shall authorise the stamping after
the execution thereof of any instrument which by law
cannot be stamped after execution.
(7.) It shall not be lawful for the Registrar to act under this
section in assessing the duty with which an instrument is
chargeable if any objection has been taken to that instrument
before the Judge or a Magistrate on the ground of its being
unstamped or insufficiently stamped.
(8) (a) Any person who is dissatisfied with the assessment
made by the Registrar may, within seven days after the
assessment, appeal against the assessment to the Chief Justice
in Chambers, and the Chief Justice shall thereupon have power
to hear the appeal in a summary manner and shall assess the
duty, if any, with which the instrument is chargeable.
(b) When the Chief Justice decides that the instrument is not
chargeable with any duty, or assesses the duty with which it is
chargeable, it may be stamped with the appropriate particular
stamp as hereinbefore in this section provided.
17. It shall be lawful for the Auditor or Audit Clerk, in the
examination of any accounts in cases where it shall appear to
him to be reasonable and expedient for the public service, to
admit and allow vouchers for any moneys expressed therein,
although such vouchers are not stamped according to law. All
vouchers so admitted and allowed shall be admissible in evidence
in any judicial proceedings.
18. (1.) Upon the production of an instrument chargeable
witii any duty as evidence in any Court, or in Judge's Chambers,
or before the Registrar, notice shall be taken by the Judge,
Magistrate or Registrar, that such instrument is unstamped or
insufficiently stamped, and it shall be the duty of the Regis-
trar o - Clerk of the Court to call the attention of the Judge or
Magistrate to the fact that such instrument is unstamped or
insufficiently stamped; and if the instrument is one which may
legally be stamped after the execution thereof, it may, on pay-
ment to the Registrar or the Clerk of the Court, as the case
may be, of the amount of the unpaid duty and the penalty
lparyable, under this Ordinance on stamping the same and of a
further penalty of ten shillings, be received in evidence, saving
all just exceptions on other grounds.
(2.) The Itegistrar or Clerk of the Court upon receiving pay-
ment of the said duty and penalty or penalties shall give a
Stamp Duty Ordinance, 1913.
receipt for the same, and make an entry in a book to be kept for
that purpose of the payment and of the amount and nature
thereof and communicate to the Treasurer the name or title of
the cause or proceeding in which, and of the party from whom,
he received the duty and penalty or penalties, and the date and
description of the instrument, and shall pay over to the Treas-
urer the said duty and penalty or penalties.
(3.) The Treasurer shall upon the production to him of such
receipt cause such instrument to be stamped with the stamp r-
stamps equivalent to the stamp duty and penalty or penalties
and shall write the word " Penalty " across the face of the stamp
or stamps denoting the penalty or penalties.
(4.) The decision of the Judge or Magistrate as to the necessity
or sufficiency of a stamp upon any instrument produced as evi-
dence, or as to the amount payable as stamp duty or penalty
thereon shall be final and conclusive.
(5.) Save as provided in this and the last preceding section no
instrument chargeable with any duty shall (except in criminal
proceedings) be admissible in evidence unless it is duly stamped
in accordance with the law in force at the time when it was first
executed, nor shall any copy notariall or otherwise) of any such
instrument be admissible in evidence (except in criminal pro-
ceedings) unless the Judge, Magistrate or Registrar is satisfied
that such original instrument is duly stamped or, where the
original was first executed before the date of the coming into
force of this Ordinance, that the copy is stamped with tLe Culy
and penalty, if any, chargeable on the original.
19. (1.) Except where otherwise provided in this Ordinance
any unstamped or insufficiently stamped instrument may be
stamped by the Treasurer after the execution thereof in manner
hereinafter provided :
(2.) In the case of an instrument executed in the Colony:
(a) In the first month after its first execution, on pay' ment
of the unpaid stamp duty; provided that it shall not
be lawful for the Treasurer to stamp any promissory note
except within fourteen days after its fist execution.
(b) In the second and third months after its first execution,
if the unpaid stamp duty does not exceed five shillings,
on payment of the unpaid stamp duty and a penalty of
five shillings; if the unpaid stamp duty exceeds five
shillings but does not exceed ten pounds, on payment
ments after execu-
St imp &tdyq Ordinncwe, 1918.
Penalty for register-
ing instrument not
of the unpaid stamp duty and a penalty equal to the
amount of the unpaid stamp duty; if the unpaid stamp
duty exceeds ten pounds, on payment of the stamp dity
and a penalty of ten pounds and a further penalty of
�one shilling for every pound or part of a pound of the
unpaid stamp duty exceeding ten pounds;
(c) In the fourth, fifth and six months after its first sexecu-
tion, :on payment of the unpaid stamp duty and double
the respective penalties aforesaid;
(d) After six months have elapsed since its first execution,
on payment of the unpaid stamp duty and the respective
penalties in the foregoing paragraph (b) in respect of each
period or part of a period of three months elapsing after
the first execution of the said instrument.
(3.) The payment of any of the above penalties shall be
denoted on the instrument by a stamp or stamlips across the face
of which the Treasurer shall write the word " Penalty."
(4.) Any general provision prohibiting the stamping of an
instrument after the execution thereof or after any limited time
shall be taken to relate to an instrument executed in the Colony
and shall not operate so as to prevent the stamping under this
section of an instrument executed out of the Colony.
(5.) Any unstamped or insufficiently stamped instrument
which has been first executed at any place out of this Colony,
shall in relation to stamp duty be deemed to have been first
executed on the date of its first receipt in this Colony.
(6) The Treasurer, with the approval of the Governor, may at
any time after the first execution of any instrument, mitigate
or remit any penalty payable on stamping.
20. (1.) No instrument chargeable with duty, nor any notarial
or other copy, memorial or extract thereof, shall be registered,
enrolled or filed unless such instrument shall be duly stamped
in accordance with the law in force when it was first executed.
(2.) If any person whose office it is to register, enrol or file
any such instrument, copy, memorial or extract, registers, enrols
or files any sucu instrument which is not duly stamped, or any
such copy, memorial or extract the original whereof is not duly
stamped, he shall incur a fine not exceeding ten pounds. The
original of every such copy, memorial or extract shall be deliver-
ed to the said officer for his inspection for the purpose of ascer-
taining if it is duly stamped.
(3.) In the case of an unstamped or insufficiently stamped
No. 21,] Stamp Daly Ordinaiwe, 1913. [1918.
instrument first executed before the date of the coming into force
of this Ordinance the following provisions shall have effect:-
(a) any such instrument, and any notarial copy, memorial
or extract thereof, may be registered. enrolled or filed if
such instrument or such copy, as the case may be, is
stamped under section nineteen of this Ordinance with
the amount of duty assessed under section sixteen of this
Ordinance as being chargeable on such instrument or on
the original of such copy, memorial or extract, as the case
may be, under the law in force when the said instrument
or original was first executed, and if the penalty prescri-
bed by the said section nineteen on stamping the said
jistrument, or copy, memorial or extract, has been
(6) for the purpose of assessing the said penalty every sucb
instrument, and the original of every such copy, memo-
rial or extract, shall be deemed to have been first execu-.
ted on the date of the coming into force of this Ordin-
(4.) Nothing in this section shall be construed as permitting
or requiring any copy, memorial or extract to be registered,
enrolled or filed which is not permitted or required by any other
law to be registered, enrolled or filed.
21. The stamp duty payable on a certificate of enroimenL ol Admission to prao.
the name of any person admitted to practise as a Barrister or ^Nort a BNariter
Notary Royal shall be denoted on the certificate, and no certifi-
cate shall be delivered to such person before it has been duly
22. (1.) Every appraiser or valuator by whom an appraise- ppraisements to be
written on stamped
ment or valuation chargeable with stamp duty is made, shall material.
within fourteen days after the making thereof, write out the
same in words and figures showing the full amount thereof,
upon material duly stamped with an impressed stamp, and if he
neglects or omits to do so, or in any other manner discloses the
amount of the appraisement or valuation, he shall incur a fine
not exceeding twenty pounds.
(2.) Every person who receives from any appraiser or valua-
tor, or pays for the making of, any such appraisement or valua-
tion, shall, unless the same be written out and stamped as afore-
said, incur a fine not exceeding twenty pounds.
Stamp ~ ,uty O2dinance, 1l13.
Meaning of "Bill of 23. For the purposes of this Ordinance the expression " bill
Exchange." of exchange " includes draft, order, cheque and letter of credit,
and any document or writing (except a bank note) entitling or
purporting to entitle any person, whether named therein or not,
to payment by any other person of, or to draw upon any other
person for, any sum of money; and the expression " bill of
exchange payable on demand " includes
(a) An order for the payment of any sum of money by a
bill of exchange or promissory note, or for the delivery of
any bill of exchange or promissory note in satisfaction
of any sum of money, or for the payment of any sum of
money out of any particular fund which may or may not
be available, or upon any condition or contingency which
may or may not be performed or happen; and
(b) An order for the payment of any sum of money weekly,
monthly or at any other stated periods, and also an order
for the payment by any person at any time after the date
thereof of any sum of money, and sent or delivered by
the person making the same to the person by whom the
payment is to be made, and not to the person to whom
the payment is to be made, or to any person on his behalf.
Me,,, u,:.'F "Prom- 24. (1.) For the purposes of this Ordinance the expression
iory Note." promissory note " includes any document or writing (except a
bank note) containing a promise to pa y any sum of money.
(2.) A note promising the payment of any sum of money out
of any particular fund which may or may not be available or
upon any condition or contingency which may or may not be
performed or happen, is to be deemed a promissory note for
that sum of money.
mp of adhesive 25. (1.) Ihe fixed duty of one penny on a bill of exchange
tamps on bills payable on demand or at sight or on presentation may be
denoted by an adhesive stamp, which, where the bill is drawn
in the Colony, is to be cancelled by the person by whom the
bill is signed before he delivers it out of his hands, custody or
(2.) The ad valorem duty upon a bill of exchange or promissory
note drawn or made out of the Colony is to be denoted by
Stamping foreign 26. (1.) Every person into whose hands any bill of exchange
bills and notes. or promissory note drawn or made out of the Colony comes into
Stamp Duly Ordin.nce, 1313.
the Colony before it is stamped shall, before he presents for
payment, or indorses, transfers, or in any manner negotiates, or
pays the bill or note, affix thereto a proper adhesive stamp or
proper adhesive stamps of sufficient amount, and cancel every
stamp so affixed thereto.
(2.) Provided as follows:
(a) If at the time when any such bill or note comes into
the hands of any bona fide holder there is affixed thereto
an adhesive stamp effectually cancelled, the stamp shall,
so far as relates to the holder, be deemed to be duly can-
celled, although it may not appear to have been affixed
or cancelled by the proper person;
(b) If at the time when any such bill or note comes into
the hands of any bona fide holder there is affixed thereto
an adhesive stamp not duly cancelled, it shall be compe-
tent for the holder to cancel the stamp as if he were the
person by whom it was affixed, and upon his so doing
the bill or note shall be deemed duly stamped and as valid
and available as if the stamp had been cancelled by the
person by whom it was affixed.
(3.) But neither of the foregoing provisos is to relieve any
person from any fine or penalty incurred by him for not can-
celling an adhesive stamp.
27. A bill of exchange or promissory note which purports to Bills and notes pur-
be drawn or made out of the Colony is, for the purpose of oti to be drawn
determining the mode in which the stamp duty thereon is to
be denoted, to be deemed to have been so drawn or made,
although it may in fact have been drawn or made within the
28. (1.) Every person who issues, indorses, transfers, negoti- Penalty for issuing,
&o., unstamped bill
ates, presents for payment or pays any bill of exchange liable to or not"e bi
duty and not being duly stamped shall incur a fine not exceed-
ing ten pounds, and the person who takes or receives from any
other person any such bill either in payment or as a security,
or by purchase or otherwise, shall not be entitled to recover
thereon, or to make the same available for any purpose whatever.
(2.) Provided that if any bill of exchange payable on demand
or at sight or on presentation is presented for payment un-
stamped, the person tu whom it is presented may affix thereto
an adhesive stamp of one penny, and cancel the same, as if he
Stamp Duty Ordinance, 719 3.
had been the drawer of the bill, and may thereupon pay the
sum in the bill mentioned, and charge the duty in account
against the person by whom the bill was drawn, or deduct the
duty from the said sum. and the bill is, so far as respects the
duty, to be deemed valid and available.
(3.) But the foregoing proviso is not to relieve any person
from any fine or penalty incurred by him in relation to such bill.
Bill drawn in a set. 29. When a bill of exchange is drawn in a set according to
the custom of merchants, and one of the set is duly stamped, the
other or others of the set shall, unless issued or in some manner
negotiated apart from the stamped bill, be exempt from duty;
and upon proof of the loss or destruction of a duly stamped bill
forming one of a set, any other bill of the set which has not
been issued or in any manner negotiated apart from the lost or
destroyed bill may, although unstamped, be admitted in evi-
dence to prove the contents of the lost or destroyed bill.
Bills of Lading. 30. (1.) A bill of lading is not to be stamped after the
(2.) Every person who makes or executes any bill of lading
not duly stamped shall incur a fine not exceeding twenty- five
Meaning of "Char- 31. (1.) For the purposes of this Ordinance the expression
ter-party. " charter-party" includes any agreement or contract for the
charter of any ship or vessel or any memorandum, letter or
other writing between the captain, master or owner of any ship
or vessel, and any other person for or relating to the freight or
conveyance of any money, goods or effects on board of the ship
(2.) The duty upon a charter-party may be denoted by an
adhesive stamp, which is to be cancelled by the person by whom
the instrument is last executed, or by whose execution it is
completed as a binding contract.
Charter-party exe- 32. Where a charter-party is first executed out of the Colony
cuted out of the
Colony. e without being duly stamped any party thereto may, within ten
days after it has been received in the Colony and before it has
been executed by any person in the Colony, affix thereto an adhe-
sive stamp denoting the duty chargeable thereon, and at the
same time cancel such adhesive stamp, and the instrument when
so stamped shall be deemed duly stamped.
Stamp Duty Ordinance, 1913.
33. A charter-party executed in the Colony may be stamped
by the Treasurer after execution upon the following terms-
(a) Within seven days after the first execution thereof, on
payment of the duty and a penalty of five shillings,
(b) After seven days but within one month after the first
execution thereof, on payment of the duty and a penalty
of five pounds;
and shall not in any other case be stamped after execution.
34. For the purposes of this Ordinance the expression " con-
veyance on sale" includes every instrument whereby any
property or any estate or interest in any property upon the sale
thereof is transferred to or vested in a purchaser or any other
person on his behalf or by his direction.
35. (1.) Where the consideration, or any part of the considera-
tion, for a conveyance on sale consists of any stock or market-
able security, the conveyance is to be charged with ad valorem
duty in respect of the value of the stock or security.
(2.) Where the consideration, or any part of the consideration,
for a conveyance on sale consists of any security not being a
marketable security, the conveyance is to be charged with ad
valorem duty in respect of the amount due on the day of the
date thereof for principal and interest upon the security.
36. (1.) Where the consideration, or any part of the considera-
tion, for a conveyance on sale consists of money payable periodi-
cally for a definite period not exceeding twenty years, so that
the total amount to be paid can be previously ascertained, the
conveyance is to be charged in respect of that consideration with
ad valorem duty on such total amount.
(2.) Where the consideration, or any part of the consideration,
for a conveyance on sale consists of money payable periodically
for a definite period exceeding twenty years or in perpetuity, or
for any indefinite period not terminable with life, the convey-
ance is to be charged in respect of that consideration with ad
valorem duty on the total amount which will or may, according
to the terms of sale, be payable during the period of twenty
years next after the day of the date of the instrument.
(3.) Where the consideration, or any part of the consideration,
for a conveyance on sale consists of money payable periodically
during any life or lives, the conveyance is to be charged in
respect of that consideration with ad valorem duty on the
party after execu--
Meaning of " Con-
veyance on Sale."
calculation of duty
in respect of stock
Calculation ofj duty
in respect (t peri-
Stamp Daty Ordinance, 1913.
amount which will or may, according to the terms of sale, be
payable during the period of twelve years next after the day of
the date of the instrument.
(4.) Provided that no conveyance on sale chargeable with ad
valorem duty in respect of any periodical payments, and contain-
ing also provision for securing the payments, is to be charged
with any duty in respect of such provision, and no separate in-
strument made in that case for securing the payments is to be
charged with any higher duty than five shillings.
Duty chargeable on 37. Where any property is conveyed to any person in con-
conveyance in con-
sideration of debt, sideration, wholly or in part, of any debt due to him, or subject
&c. either certainly or contingently to the payment or transfer of
any money or stock, whether being or constituting a privilege,
change or incumbranice upon the property or not, the debt
money or stock is to be deemed the whole or part, as the case
may be, of the consideration in respect whereof the conveyance
is chargeable with ad valorem duty.
Dutycargeable on 38. A conveyance on sale made for any consideration in
conveyance in part
considerationof im. respect whereof it is chargeable with ad valorem duty, and in
provements. v.... further consideration of a covenant by the purchaser to 'make,
or of his having previously made, any substantial improvement
of or addition to the property conveyed to him, or of any cove-
nant relating to the subject matter of the conveyance, is not
chargeable with any duty in respect of such further consideration.
Direction as o duty 39. (1.) Where property contracted to be sold for one con-
sideration for the whole is conveyed to the purchaser in separate
parts or parcels by different instruments, the consideration is to
be apportioned in such manner as the parties think fit, so that a
distinct consideration for each separate part or parcel is set forth
in the conveyance relating thereto, and such conveyance is to be
charged with ad valorem duty in respect of such distinct con-
(2.) Where property contracted to be purchased for one con-
sideration for the whole by two or more persons jointly, or by
any person for himself and others, or wholly for others, is con-
veyed in parts or parcels by separate instruments to the persons
by or for whom the same was purchased for distinct parts of the
consideration, the conveyance of each separate part or parcel is
to be charged with ad valorem duty in respect of the distinct
part of the consideration therein specified.
No. 21.] Stamp Duty Ordtnace, V', '.. [ 913.
(3.) Where there are several instruments of conveyance for
completing the purchaser's title to property sold, the principal
instrument of conveyance only is to be charged with ad valorem
duty, and the other instruments are to be respectively charged
with such other duty as they may be liable to, but the last-men-
tioned duty shall not exceed the ad valorem duty payable in
respect of the principal instrument. In any such case the
parties may determine for themselves which of several instru-
ments is to be deemed the principal instrument and may pay
the ad valorem duty thereon accordingly.
(4.) Where a person having contracted for the purchase of
any property, but not having obtained a conveyance thereof,
contracts to sell the same to any other person, and the property
is in consequence conveyed immediately to the sub-purchaser,
the conveyance is to be charged with ad valorem duty in respect
of the consideration moving from the sub-purchaser.
(5.) Where a person having contracted for the purchase of
any property, but not having obtained a conveyance contracts
to sell the whole or any part or parts thereof to any other
person or persons, and the property is in consequence conveyed
by the original seller to different persons in parts or parcels, the
conveyance of each part or parcel is to be charged with ad
vwlorem duty in respect only of the consideration moving from
the sub-purchaser thereof, without regard to the amount or
value of the original consideration.
(6.) Where a sub-purchaser takes an actual conveyance of
the interest of the person immediately selling to him, which is
chargeable with ad valorem duty in respect of the consideration
moving from him, and is duly stamped accordingly, any convey-
ance to be afterwards made to him of the same property by the
original seller shall be chargeable only with such other duty as
it may be liable to, but the last-mentioned duty shall not exceed
the ad valorem duty.
40. Where upon the sale of any annuity or other right not Sale o n:.nity or
before in existence such annuity or other right is not created by izhtn before in
actual grant or conveyance, but is only secured by bond, warrant
of attorney, covenant, contract or otherwise, the bond or other
instrument, or some one of such instruments, if there be more
than one, is to be charged with the same duty as an actual grant
or conveyance, and is for the purposes of this Ordinance to be
deemed an instrument of conveyance on sale.
Stamp Duty Ordinance, 1913.
Conveyance on any
Exchange or Parti.
Agreement for a
lease to be charged
as a lease in certain
Duty on leases in
41. Every instrument whereby any property on any occasion,
except a sale, is transferred to or vested in any person, is to be
charged with duty as a conveyance or transfer of property.
Provided that a conveyance or transfer made for effectuating
the appointment of a new trustee, or for effectuating the retire-
ment of a trustee although no new trustee is appointed, is not to
be charged with any higher duty than one shilling.
42. Where upon the exchange, partition or division of any
immoveable property, any consideration exceeding fifty pounds
in amount or value is paid or given, or agreed to, be paid or
given, for equality, the principal or only instrument whereby
the exchange, partition or division is effected is to be charged
with the same ad valorem duty as a conveyance on sale for the
consideration, and with that duty only; and where in any such
case there are several instruments for completing the title of
either party, the principal instrument is to be determined by the
parties, and the other instruments are to be respectively charged
with s:ich other duty as they may be liable to, but such duty
shall not exceed the ad valorem duty payable in respect of the
43. (1.) An agreement for a lease, or with respect to the let-
ting of any immoveable property, for any term not exceeding
thirty-five years, or for any indefinite term, is to be charged with
the same duty as if it were an actual lease made for the term
and consideration mentioned in the agreement.
(2.) A lease made subsequently to, and in conformity with,
such an agreement duly stamped, is to be charged with the duty
of sixpence only.
44. (1.) Where the consideration, or any part of the considera-
tion, for which a lease is granted or agreed to be granted, consists
of any produce or other goods, the value of the produce or goods
is to be deemed a consideration in respect of which the lease or
agreement is chargeable with ad valorem duty.
(2.) Where it is stipulated that the value of the produce or
goods is to amount at least to, or is not to exceed, a given sum,
or where the lessee is specially charged with, or has the option
of paying after any permanent rate of conversion, the value of
the produce or goods is, for the purpose of assessing the ad
valorem duty, to be estimated at the given sum or according to
the permanent rate.
Stamp D-uty Ordinance, 1913.
(3.) A lease, or agreement for a lease, made either wholly or
partially for any such consideration, if it contains a statement
of the value thereof, and is stamped in accordance with the'state-
ment, is, so far as regards the subject matter of the statement to
be deemed duly stamped, unless or until it is otherwise shown
that the statement is incorrect, and that the lease or agreement
is in fact not duly stamped.
45. (1.) A lease, or agreement for a lease or with respect to
any letting, is not to be charged with any duty in respect of any
penal rent, or increased rent in the nature of a penal rent,
thereby reserved or agreed to be reserved or made payable, or by
reason of being made in consideration of the surrender or aban-
donment of any existing lease or agreement of or relating to the
same subject matter.
(2,) A lease made for any consideration in respect whereof it
is chargeabl)i with ad valorem duty, and in further consideration
either of a covenant by the lessee to make, or of his having pre-
viously made, any substantial improvement of or addition to the
property devised to him, or of any covenant relating to the
subject matter of the lease, is not to be charged with any duty in
respect of such further consideration.
(3.) An instrument whereby the rent reserved by any other
instrument chargeable with duty and duly stamped as a lease is
increased is not to be charged with duty otherwise than as a lease
in consideration of the additional rent thereby made payable.
46. (1.) For the purposes of this Ordinance the expression
"hypothec" means a security by way of hypothec or mortgage
for the payment of any definite and certain sum of money
advanced or lent at the time, or previously due and owing, or
forborne to be pail, being payable, or for the repayment of
money to be thereafter lent, advanced or paid, or which may
become due upon an account current, together with any sum
already advanced or due, or without, as the case may be.
Direction as to daty
on leases in certain
Meaning of " Riy
(2.) A security for the payment of any constituted rent, life- Duty on security
Sfor payment of con.
rent, rent-charge, annuity or periodical payments, by way of stitted rent, &c..
repayment, or in satisfaction or discharge of any loan, advance
or payment intended to be so repaid, �atifiil:d or discharged, is to
be charged with the same duty as a similar security for the pay-
ment of the sum of money so lent, advanced or paid.
Stamp Duty Ordinance, 1913.
Duty on Notarial 47. The duty upon the protest by a Notary Royal of a bill of
protest, exchange or promissory note and on a maritime protest or ex-
tension of protest or any other protest may be denoted by an
adhesive stamp, which is to be cancelled by the Notary.
Meaning of "Policy 48. For the purposes of this Ordinance the expression
of Insurance." " policy of insurance" includes every writing whereby any
contract of insurance is made or agreed to be made, or is
evidenced, and the expression " insurance " includes assurance.
Meaningof "Policy 49. (1.) For the purposes of this Ordinance the expression
of sea insurance." " policy of sea insurance " means any insurance (including re-
insurance) made upon any ship or vessel, or upon the machinery
tackle or furniture of any ship or vessel, or upon any goods, mer-
chandise or property of any description whatever on board of
any ship or vessel, or upon the freight of, or any other interest
which may be lawfully insured in or relating to, any ship or
vessel, and includes any insurance of goods, merchandise, or
property for any transit which includes not only a sea risk, but
also any other risk incidental to the transit insured from the
commencement of the transit to the ultimate destination covered
by the insurance.
(2.) Where any person in consideration of any sum of money
paid or to be paid for additional freight or otherwise, agrees to
take upon himself any risk attending goods, merchandise or
property of any description whatever while on board of any ship
or vessel, or engages to indemnify the owner of any such goods,
merchandise or property from any risk, loss or damage, such
agreement or engagement shall be deemed to be a contract for
50. A policy of insurance made or purporting to be made
Stamping of poli upon or to cover any ship or vessel whilst under construction or
of insurance on ship
under construction, repair or on trial, shall be sufficiently stamped if stamped as a
*c. policy of sea insurance made for a voyage, and though made for
a time exceeding twelve months shall not be deemed to be a
policy of sea insurance made for time.
51. (1.) A contract for sea insurance (other than such
riting.to be insurance as is referred to in section five hundred and six of
the Imperial Merchant Shipping Act, 1894) shall not be valid
unless it is expressed in a policy of sea insurance.
(2.) No policy of sea insurance made for time shall be made
for any time exceeding twelve months.
Stamp Duty Ordinance, 1913.
(3.) A policy of sea insurance shall not be valid unless it
specifies the particular risk or adventure, the names of the sub-
scribers or underwriters, and the sum or sums insured, and is
made for a period not exceeding twelve months.
52. Where any sea insurance is made for a voyage and also Policy for voyage
for time, or to extend to or cover any time beyond thirty days and time.
after the ship shall have arrived at her destination and been
there moored at anchor, the policy is to be charged with duty
as a policy for a voyage and also with duty as a policy for time.
53. (1.) A policy of sea insurance made for time may contain Continuation clause
a continuation clause as defined in this section, and such a policy in policy of sea in.
shall not be invalid on the ground only that by reason of the surance.
continuation clause it may become available for a period exceed-
ing twelve months.
(2.) There shall be charged on a policy of sea insurance con-
taining such a continuation clause a st-mp duty of sixpence in
addition to the stamp duty which is otherwise chargeable on
(3.) If the risk covered by the continuation clause attaches
and a new policy is not issued covering the risk, the continua-
tion clause shall be deemed to be a new and separate contract of
sea insurance expressed in the policy in which it is contained,
but not covered by the stamp thereon, and the policy shall be
stamped in respect of that contract accordingly, but may be
stamped without penalty at any time not exceeding thirty days
alter the risk has so attached.
(4.) For the purposes of this section the expression " contin-
uation clause" means an agreement to the following or the like
effect, that is to say-that in the event of the ship being at sea
or the voyage otherwise not completed on the expiration of the
policy, the subject matter of the insurance shall be held covered
until the arrival of the ship or for a reasonable time thereafter
not exceeding thirty days.
54. (1.) A policy of sea insurance may not be stamped at any No policy valid un.
time after it is signed or underwritten by any person, except in less stamped.
the three cases following: that is to say--
(a) Any policy of mutual insurance having a stamp there-
on may, if required, be stumped with an additional
stamp, provided that at the time when the additional
stamp is required the policy has not been signed or under-
Stamp Duty Ordinance, 1913.
Legal alterations in
written to an amount exceeding the sum or sums which
the duty already stamped thereon extends to cover.
(b) Any policy made or executed out of the Colony, but
being in any manner enforceable within the Colony, may
be stamped at any time within ten days after it has been
first received in the Colony on payment of the duty only.
(c) In the case mentioned in subsection three* of the last
(2.) Provided that a policy of sea insurance shall for the pur-
pose of production in evidence be an instrument which may
legally be stamped after the execution thereof, and the penalty
payable by law on stamping the same shall be the sum of fifty
55. Nothing in this Ordinance shall prohibit the making
of any alteration which may lawfully be made in the terms and
conditions of any policy of sea insurance after the policy has
been underwritten : provided that the alteration be made before
notice of the determination of the risk originally insured, and
that it do not prolong the time covered by the insurance thereby
made beyond the period of six months in the case of a policy
made for a less period than six months or beyond the period of
twelve months in the case of a policy made for a greater period
than six months, and that the articles insured remain the pro-
perty of the same person or persons, and that no additional or
further sum be insured by reason or means of the alteration.
56. (1.) No original will or copy thereof shall be admissible
in evidence or shall be admitted to probate or registered unless
the original will is duly stamped with an impressed stamp repre-
senting the duty chargeable on the full gross value of all the
moveable or personal property in the Colony which is comprised
in the will, and every such will shall be stamped only after
adjudication and in accordance with the assessment of the duty,
under section sixteen hereinbefore, by the Registrar or by the
Chief Justice on appeal.
(2.) For the purposes of such adjudication and assessment
the will shall be accompanied by a declaration of the full gross
value of all the moveable or personal property in the Colony
which is comprised in the will; and the Registrar or Chief Justice
may require evidence on oath of the correctness of the value
stated in the declaration.
'Stamp Duty Ordinance, 1913.
5T. (1.) For the purposes of this Ordinance the expression. wating of "da
"declaration of succession" mentioned in the Schedule to this ion of sne -
Ordinance means the declarations mentioned in the third and ion.
fourth paragraphs of the article substituted by section two of
the RIegistration of Real Rights Ordinance, 1904, for article
1980 of the Civil Code.
(b.) The declaration of succession shall state the full gross
value of the interest in the immoveable conveyed by will or
transmitted by succession, and it shall be stamped with an
impressed stamp representing the ad valorem duty chargeable in
respect of such value after adjudication by the Registrar as pro-
vided in section sixteen hereinbefore.
(3.) No declaration of succession shall be registered unless it
is duly stamped in accordance with the assessment of the duty
by the Registrar or by the Chief Justice on appeal.
(4.) The Registrar or Chief Justice may require evidence on
oath of the correctness of the value stated in the declardtiiun.
58. (1.) For the purposes of this Ordinance the expression Meaning of
"receipt" includes any note, memorandum, or writing whereby "receipt."
any money amounting to one pound or upwards, or any bill of
exchange or promissory note for money amounting to one pound
or upwards, is acknowledged or expressed to have been received
or deposited or paid, or whereby any debt or demand, or any
part of a debt or demand, of the amount of one pound or up-
wards, is acknowledged to have been settled, satisfied or
discharged, or which signifies or imports any such acknow-
ledgment, and whether the ame is or is not signed with the
]ame of any person.
(2.) The duty upon a receipt may be denoted by an adhe- Denotingofduty.
sive stamp, which is to be cancelled by the person by whom the
receipt is given before he delivers it out of his hands.
59. A receipt given without being stamped may be stamped Stamping receipts
by the Treasurer on the instrument being produced to him for after execution.
the purpose within one month after it has been given, ot
payment of the duty and a penalty of two pounds.
60. If any person
(a) gives a receipt liable to duty and not duly stamped, or offence in rei*tai
(b) in any case where a receipt would be liable to duty toeceipts.
refuses to give a receipt duly stamped, or
(c) upon a payment to the amount of one pound or upwards
gives a receipt for a sum not amounting to one pound, or
Stamp Duty Ordinance, 1913.
agreements as to
-tamp duty void.
Assignment of life
policy to be stamped
before payment of
Power ta Governor
in Council to direct
fems to be paid in
separates or divides the amount paid with intent to evade
he shall incur a fine not exceeding ten pounds.
61. Every condition of sale framed with the view of precluding
objection or requisition upon the ground of absence or insuffi-
ciency of stamp upon any instrument, and every contract,
arrangement or undertaking for assuming the liability on account
of absence or insufficiency of stamp upon any such instrument or
indemnifying against such liability, absence or insufficiency,
shall be void.
62. (1.) No assignment of a policy of life insurance shall
confer on the assignee therein named, his executors, administra-
tors or assigns, any right to sue for the moneys assured or secured
thereby, or to give a valid discharge for the same, or any part
thereof, unless the assignment is duly stamped, and no payment
shall be made to any person claiming under any such assignment
unless the same is duly stamped.
(2.) If the payment is made in contravention of this section,
the stamp duty not paid upon the assignment together with the
penalty payable on stamping the same, shall be a debt due to
His Majesty from the person by whom.the payment is made.
63. (1.) The Governor in Council may from time to time
declare and direct, by notice in the Gazette, that, from and after
the time specified in such notice, all or any fees for the time
being payable in any Court, or in any Public Department or
office connected with the public service, or to any Officer thereof
respectively, shall be collected by means of stamps, and, from
and after the time specified in any such notice, the fees therein
mentioned shall be received in stamps denoting the amount of
fees payable, and not in money.
(2.) When any fee comprised in any such notice is payable in
respect of a document, the stamp denoting the amount of the fee
shall be affixed to or impressed on such document, and where
such fee is payable otherwise than in respect of a document, the
stamp denoting the amount of the fee shall be affixed or im-
pressed on such document as the Governor in Council may
require to be used for the purpose.
(3.) All notices directing fees to.be paid in stamps which have
been issued under section twenty-four of the Stamp Ordinance,
1881, shall continue in force until rescinded by a notice under
Stamp Duly Ordinance, 1! 1J9.
64. (1.1 Every Bank having power to issue notes payable to
bearer on demand shall obtain a licence from the Treasurer,
upon payment of the sum mentioned in the Schedule to this
Ordinance, authorising the issue of unstamped notes, which
licence shall be in force for one year from the date thereof.
(2.) Every Manager or other person for the time being in
charge of any Bank not duly licensed to issue unstamped notes
who shall issue or cause or permit to be issued any note not duly
stamped shall, for every offence, incur a fine not exceeding one
65. Every person who does, or causes or procures to be done,
or knowingly aids, abets or assists in doing, any of the acts
following, that is to say,
(1) forges a die or stamp,
(2) prints or makes an impression upon any material with
a forged die,
(3) fraudulently prints or makes an impression upon any
material from a genuine die,
(4) fraudulently cuts, tears or in anyway removes from any
material any stamp, with intent that any use should be
made of such stamp or of any part thereof,
(5) fraudulently mutilates any stamp, with intent that any
use should be made of any part of such stamp,
(6) fraudulently fixes or places, upon any material or upon any
stamp, any stamp or part of a stamp which, whether fraudu-
lently or not, has been cut, torn or in any way removed from
any other material, or out of or from any other stamp,
(7) fraudulently erases or otherwise really or apparently
removes from any stamped material any name, sum, date
or other matter or thing whatsoever thereon written,
with the intent that any use should be made of the stamp
upon such material,
(8) knowingly, and without lawful excuse (the proof
whereof shall lie on the person accused) has in his pos-
session any forged die or stamp or any stamp which has
been fraudulently printed or impressed from a genuine
die, or any stamp or part of a stamp which has been
fraudulently cut, torn or otherwise removed from any
material, or any stamp which has been fraudulently mu-
tilated, or any stamped material out of which any name,
sum,date, or other matter or thing has been fraudulently
erased or otherwise either really or apparently removed,
Licence to issue
Penalty on issuing
without a licence.
Offences in relation
to dies and stamps.
Stamp Duty Ordinance, 1913.
Warrant to search
for forged [die, &c.
Frauds in relation
to adhesive stamps.
Fraud in relation to
duties not specially
shall be liable on summary conviction to a, fine not exceeding
one hundred pounds, and on conviction on indictment to i,
prisonment for any term not exceeding four years. If the
Magistrate before whom a person is charged with a summary
offence under this section, thinks that proceedings ought to be
taken against such person by indictment, he may adjourn the
hearing of the charge to enable such proceedings t be taken.
66. On information given before a Magistrate upon oath that
there is just cause to suspect any person of being guilty of any
of the offences mentioned in the last section, such Magistrate
may, by a warrant under his hand, cause any dwelling house,
room, store, shop, workshop, outhouse or other building or place
belonging to or occupied by the suspected person, or where he
is suspected of being or having been in any way engaged or
concerned in the commission of any such offence, or of secreting
any machinery, implements or utensils applicable to the com-
mission of any such offence, to be searched, and if upon such
search any of the said several matters and things are found, the
same may be seized and carried away, in order that they may
be produced in evidence against any offender, and shall after-
wards, whether produced in evidence or not, by order of the
Court or Judge before whom such offender is tried, or in case
there is no such trial, by order of a Magistrate. be delivered over
to the Treasurer, to be defaced or destroyed or otherwise dis-
posed of as he may think fit.
67. (.) 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 again, 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 not exceeding fifty pounds.
(2.) The expression "instrument" in this section includes any
post letter or postal packet as defined in any law relating to the
Post Office, and the cover of any such po.t letter or postal packet.
68. Any person who does or is concerned in any fraudu-
lent act, contrivance or device, not specially provided for by law,
Slump Duty Ordiance, '113.
with intent to defraud His Majesty of any
not exceeding fifty pounds.
duty, shall incur a fine
69. Any person who contravenes any of the provisions of this Penalty in certain
Ordinance or of the Regulations under this Ordinance shall cases.
incur a fine not exceeding ten pounds, in any case in which
no other fine or punishment is provided by this Ordinance.
70. Any fine under this Ordinance may be recovered by Recovery of penal-
the Treasurer, or any person thereto authoiised by him, before ties.
any Magistrate as a fine in respect of an offence punishable
oi summary conviction, or, at the election of the Treasurer,
as a debt: provided that no averment in any complaint or
other proceeding, and no evidence, of such election shall be
necessary: and provided also that proceedings for any such
offence shall be commenced within six months of the discovery
of the offence.
71. The Governor may at his discretion remit or mitigate any Power to Governor
penalty payable on stamping, or stay or compound proceedings jt remitpenatie
for any fine, and reward any person who may give Information oeedings.
of any offence, or who may assist in the recovery of any fine
under this Ordtance.
72. References in this Ordinance or the Schedule thereto to Referencesin this
. . .. .* Ordinance to other
any enactments in any Act, Code or other Ordinance shall be ernactments.
construed as references to any corresponding provisions here-
after substituted for any such enactments by any Act, Code or
73. Nothing in this Ordinance shall be construed as author- Promissory Notes
... . made before com.
rising the stamping of any inland bill of exchange or promissory mencement of Or.
note made before the date of the coming into force of this Ordin- dinance.
ance which was not duly stamped within five days of the cay of
its date under section sixteen of the Stamp Ordinance, 1881.
74. (1.) The following Ordinances are hereby repealed, Repeal.
(i) The Stamp Ordinance, 1881. (No. 6Q).
(ii) The Stamp Ordinance, 1881, Amendment Ordinance,
1890. (No. 10 of 1890).
(iii) The Stamp Ordinance, 1881,- Amendment Ordinance,
1910. (No. 4 of 1910).
(2). Articles 2012a. and 20126. of the Civil Code, enacted by
section three of the Civil Cude Amendment Ordinance, 1907, (No.
2 of 1907), are hereby repealed.
75. This Ordinance shall come into force on the first day of Commencement of
April, 1914. Ordinance.
No. 21.] Stamp Duty Ordinance, 19 . [1913.
Abandonment � 8. d.
by a co-proprietor of his share of a common wall, ditch or hedge 1 0
See articles 463, 473, 477 of the Civil Code.
of a sale. See article 1412 of the Civil Code ... ... 1 0
of land subject to a servitude. See article 501 of the Civil Code 1 0
of his administration, by a beneficiary heir, testamentary executor
or tutor. See articles 616, 854 and 270 of the Civil Code 2 0
Admission as a Barrister or Notary. See Certificate.
Advances. See Privilege on Crops.
Affidavit and Statutory Declaration ... ... ... 1 0
See section 9 (6.)
Exemptions.-(1.) Affidavit or Declaration by an official
Bailiff or a Constable in respect of the service of any process
of a Court or any document relating to rates or taxes, or by any
person in respect of the service of any notice or document
from a Public Officer in the execution of his official duty.
(2.) Affidavit or Declaration by a Public Officer in the
execution of his official duty.
(3.) Affidavit or Declaration required by the Govern-
ment for the protection of the Revenue under any law re-
Agreement for a lease. See Lease and section 43.
Agreement or any Memorandum of an agreement, not otherwise speci-
fically charged with any duty, whether the same be only evidence
of a contract or obligatory upon the parties from its being a
written instrument ... ... ... ... 0 6
Exemptions.- (1.) Agreement or memorandum the subject
matter whereof is not of the value of �3.
(2.) Agreement or memorandum for the hire of any sea-
man, boatman, artisan, artificer, labourer, or menial servant.
(3.) Agreement, letter or memorandum made for or
relating to the sale of any goods, wares or merchandise.
(4.) Agreement as to the rate or amount of compensa-
tion to be paid to any person for growing crops or trees
planted by him in any land.
(5.) Agreement for the letting out of animals on shares
(bail 6 cheptel).
(6.) Agreement for the rental of a Government
Annuity, conveyance in consideration of. See Conveyance on sale.
-and section 86.
Annuity, purchase of. See Conveyance on sale, and section 40.
Annuity, creation of, by way of security. See Hypothec, &c., and
section 46 (2).
Appraisement or Valuation
of any property or of any interest therein, or of any dilapidations,
or of any repairs wanted, or of the materials and labour used or
to be used in any building, or of any artificer's work whatsoever.
Where the amount of the appraisement or valuation
Exceeds �3 and does not exceed �50 ... ... 0 6
For each additional �25 or fractional part thereof ... 0 8
No. 21.] Stamp Duty Ordinance. 1913. [1913.
� s. d
Exemptions.-(1.) Appraisement or valuation made for, and
for the information of. one party only, and not being in
any manner obligatory as between parties either by agree-
ment or operation of law.
(2.) Appraisement or valuation of property of a deceas-
ed person made for the information of an executor or other
person required to deliver an affidavit, declaration or inven.
tory of the property or succession of such deceased person.
(3.) Appraisement or valuation under the Lands
(Acquisition for Public Purposes) Ordinance, 1905, or any
Ordinance amending or substituted for the same.
And see section 22, and articles 688, 1905 of the Civil
Code and 577, 709, 751, 887-8 of the Code of
Arbitration. See Award.
Articles of Clerkship
evidencing the service of any person as a clerk to a practising
Barrister or Notary in order to his admission as a Barrister or
Notary ......... ...... 1 10 T
Transfer of such articles ... 10 0
And see sections 3 (4) and 13 of the Legal Practitioners
By way of security, or of any security. See Hypothee, &c.
Upon a sale, or otherwise. See Conveyance.
Assurance. See Policy.
Attachment. See Courts.
Attestation of signature
Under the Public Seal of the Colony ... ...... 1 0 0
Under the Seal of the Royal Court ......... 3 0
Attested Copy. See Copy.
Attorney, Letter or Power of. See Letter of Attorney.
Auctioneer's Licence. See Licence.
Authorisation (not included in any instrument upon which duty is
from a husband to a wife, to give, accept, alienate or dispose of
property inter vivos or to enter otherwise into contracts or
obligations ... ... . . .. ... 1 0
And see articles 147-149, 586, 704, 842, 186, 1887 of the
of an arbitrator or arbitrators. Where the amount awarded ex-
ceeds �10 and does not exceed �50 ... ... ... 2 6
For every additional �50 or fractional part thereof ... 2 6
Deed of submission to arbitration ...... 5 0
Order of the Royal Court referring any matter to the decision
of arbitrators ......... 5
And see articles 306, 812 and 1076 of the Code of Civil
On every licence to issue and re-issue Bank Notes ... ... 50 0 0
And see section 64.
N6. 21..] Stamp Duty Ordinance, 191S. [1Ms8.
� a. d..
Banker's cheque. See Bill of Exchange, Cheque.
Bill of Entry
On every original Bill of Entry under any Customs law ... 0 3
Bill of Exchange, Cheque or Order
payable on demand or at sight or on presentation ... ... 0 1
(No duty is chargeable oh a Bill of Exchange or Order, other
than a Cheque, for a sum less than �1.)
Exemption.- Cheques issued by any Public Officer or by
any officer in the service of the Admiralty dr War De-
partment in the execution of his official duty.
Bill of Exchange of any other kind whatsoever (except a Bank NMoe),
and Promissory Note of any kind whatsoever (except a Bank
Note), drawn or expressed to be payable or actually paid or
endorsed, or in any manner negotiated in the Colony:-
Where the amount or value of the money for which the Bill
or note is drawn or made is �1 or more but does not
exceed �5 ... ... ... . 1
Exceeds �5 but does not exceed �25 ...... 0 3
�25 ,, �50 ... ... 0 6
,, �50 ,, �75 ... ... 0 9
�75 ,, �100 ...... 1 0
for every �100, or any fractional part of �100, of such
amount or value ... ... ... ... 10
And see sections S�-.9.
Exemptions.-(1.) Letter of credit granted in the Colony
authorising drafts to be drawn out of the Colony payable
in the Colony.
(2.) Coupon or warrant for interest attached to and issued
with any security.
(3.) Bills drawn by or payable to the Government.
Bill of Lading of or for goods, merchandise or effects exported; each
copy ... ..... ... .. 0 3
And see section 80.
Exemption.-The Master's copy.
Bond for securing the payment or repayment of money. See
Bond, Covenant or Instrument of any kind whatsoever-
(1.) Being the only or principal or primary security for any
annuity (except upon the original creation there by way of
sale or security, and except a superannuation annuity), or for
any sum or sums of money at stated periods, not being in-
terest for any principal sum secured by a duly stamped
instrument nor rent secured by a lease.
For a definite and certain period, so that the total amount
to be ultimately payable can be ascertained-
Ior every �100 or fractional part oi �100 ... 1
For the term of life or any other indefinite period-
lor every �10, and also for any fractional part of
�10 of the annuity or sum annually payable ... 1 0
(2.) Being a collateral or auxiliary or additional or substituted
security for any of the above-mentioned purposes where
the principal or primary instrument is duly stamped.
No. 21.] Stamp Duty Ordinance, 1913. [1913.
� s.- d.
Where the total amount to be ultimately payable can be
For every �100 or fractional part of �100 ... 1 0
In any other case-
For every �10, and also for any fractional part of �10, of
the annuity or sum annually payable ... 0 8
(3.) Being a grant or contract for payment of a superannuation
annuity, that is to say a deferred life annuity granted or
secured to any person in consideration of annual premiums
payable until he attains a specified age, and so to commence
on his attaining that age,
For every �5, and also for any fractional part of �5 of the
annuity ...... ... 0 &
Bond of any kind whatsoever not specifically charged with any duty... 5 0
Exemptions.-(1.) Conditional Bonds required by the Gov-
ernment for the protection of the Revenue under any
Ordinance relating to Shipping or Customs Duty or Duty
(2.) Bond given by a Public Officer or his sureties in
respect of the execution of his official duty.
(3.) Bond under the Infirm Paupers and Immigrants
Regulation Ordinance, 1904, and any Ordinance amending
or substituted.for the same.
(4.) Bond on appeal to the Royal Court.
Cancellation or discharge of any privilege, charge or incumbrance
whatsoever, not otherwise described in this Schedule ... 1 0
See Bond, typothec, Release, Resiliation, &c.
by the Treasurer of the landing of goods imported into the Colony 0 6
of enrolment of the name of any person admitted to practise as a
Barrister or Notary ... .. .. ... 3 0 0
And see section 21; and section 14 (8) of the Legal
Practitioner's Ordinance, 1888.
of naturalisation ... ...... ... 3 0 0
And see Ordinance No. 6 of 1901.
or any agreement or contract for the charter of any ship or vessel 5 0
And see sections 81-38.
Cheque. See Bill of Exchange.
Contract. See Agreement.
Contract of Marriage. See Marriage.
Conveyance or Transfer
Whether on sale or otherwise of any debenture, stock or funded
debt or shares of any Company or Corporation,
For every �100, and also for any fractional part of �100, of
the nominal amount transferred ... ... 2 6
Conveyance or Transfer on sale of any property :-
Where the amount or value of the consideration for the sale does
not exceed �10 ... ... ...... 0 &
Exceeding �10, for every �10 or fractional part of �10 ... 0 &
And see sections 344-^
No. 2 .] St smp Duty Ordinance, 19IS. [191i.
� s. d.
of any kind not herein described ... ... .. 2 0
Andr see section 41.
Co-partnership. See Declaration of Partnership.
Copy of a Judgment. See CoMrts.
Copy or Extract
(a) from the Office of Deeds and Mortgages, certified by the Registrar 1 0
(b) of or from a notarial inst rument, certified by a Notary ... 1 0
Exemptions.-Copies 'or extracts of any.kind required fotr
the Crown or for the use of the Colouy,;or in any, action,
nmatter or thing wherein the Treksurerl or any other~'
Public Officer is ex oficio concerned.
relating to. an instrument chargeable with' duty ''duty as such
See articles 1 (49), 1143, 1186 of the Civil Code.
Counterpart. See Duplicate.
On every copy of a final Judgment of the Royal -Cou't or of the'
Court of Appeal for the Windward Islands, issued out of the
said Courts by the Regitikr thereof : ... . .10 0
On a second or any subsequent copy of any such Judgment,
an.d every other copy or extract certified by the Registrar 1, 0
Report of Attachmnirnt or Seizure (Royal Court) .. . ... 1 0
On every copy of a final Judgment ofa District Cotirt, cer
tified by the Clerk thereof ... ... ... 0 6
Exemptions.- Documents, copies or extracts *tof any kind
re4uited for the Crown or for the use of the Colony, or fbr
the use of the Roydl Court or the Court of Appeal' for
the Windward' Islnds, or in'any action, matter or thing
wherein the Treasurerior any" other Public Officer is
ex oficio concerned.
Covenant. See Bond and Hypothec.
Crop Advances. See Privilege on Crops.
Customs. See Bill of Entry, Certificate and Ship's Manifest.
Debenture. See Hypothec.
(1.) of Partnership to be delivered to the Prothonotary under
article 1733 of the Civil Code ... ... ... 2' 0 0
(2.) of succession-
On the full gross value of the interest in the immoveable
conveyed by will or transmitted by ',uccession-
For every �10 or fractional part of �10 ... ... 1 0
And see section 57.
(3.) Statutory. See Affidavit, and section 9 (5).
Draft for money. See Bill of Exchaa&e.c
Dower See Release.
No .21.] Stamp Duty Ordinance, 1913. [1913.
� a. d.
Duplicate or Counterpart
of any instrument ehargeal.,le with duty-
Where such duty does not amount to two shillings .. The same duty
" as the original
In any other e ... ... ... ... 2 0
Exchange, Instruments effecting-
In the case specified in section 42, see that section.
In any other cae ... ......... 1 0
Extract. See Copy or As&tract.
Hypothec, Mortgage, Bond, Debenture or Covenant.
(1.) Being a security for the payment or repayment of money-
For every �25, and also for any "fractional part of �25,
of the amount secured ... ... ... 1 0
N.B.- The instrument creating such a security shall not
be chargeable with any further duty in respect of any
transfer, assignment or further security which the
instrument may contain for the purpose of effecting
the first-mentioned security.
(2.) Transfer or assignment of any hypothec, mortgage, bond,
debenture or covenant, or of any money or stock secured by
any such security, or by any judgment-
For every �100, and also for any fractional part of �1(00, of
the amount transferred or assigned ...... 1 0
(3.) Discharge, radiation, release, resiliation, reconveyance or
renunciation of any such security as aforesaid, or of the benefit
thereof, or of the money thereby secured; each ... ... 0 3
And see section O6.
Insurance. See Policy.
Invention. Seep Pet4ffss Patent.
Inventory, not being an Appraisement or Valuation under this Schedule 5 0
See articles 63, 252. 418, 681, 605, 629, 855, 882, 1204,
1242 ,nd 1259 of the Civil Code.
Erexeplt;iii.-Inrventories de carence.
Judgment, copy of. See Clogurts.
(1.) For any definite or indefinite term, of any immoveable
Where the consideration, or any part of the consideration,
moving either to the lessor or to any other person,
consists of money, stock or security, not being by way
In respect of such consideration ...... ( The same
Sdty asa con-
v y~yance on a
sale for the
I same consid-
No. 21.] Stamp Duty Ordinance, 1913. [1918.
� e. d.
Where the consideration, or any part of the consideration,
is any rent-
In respect of such consideration-
If the rent, whether reserved as a yearly rent or other-
wise, is at a rate or average rate-
If the term If the term
does not ex-If hete
ceed 85 years exceeds 35
or is indefinite. years.
� s. d. � s. d.
Not exceeding �5 per annum ... 0 6 8 0
Exceeding �5 and not exceeding �10 ... 1 0 6 0
S �10 , , , �15 .. 1 6 9 0
S �15 . , ,, �20 ... 2 0 12 0
, �20 , ,, �25 ... 2 6 15 0
, �25 , , �50 .. 5 0 1 10 0
, �50, ,. ,, �75 . 7 6 2 5 0
�75 , , ,, �10')... 10 0 3 0 0
for every full sum of �50 or any
fractional part of �50 thereof ... 5 0 1 10 0
(2.) Of any other kind whatsoever not hereinbefore described ... 5 0
Exemptions.- (i) Lease for any definite term not exceeding
(a) Of any dwelling house or tenement or part of a
dwelling house or tenement at a rent not exceeding
�12 per annum.
(b) Of any furnished dwelling house or apartments.
(ii) Lease of land in which the only consideration from
the lessee is an undertaking to plant the whole of the
land in cocoa or other fruit trees within a period not
exceeding seven years.
(ii) Lease where the Government or any Public Officer
acting in his official capacity is the lessee.
And see sections 4k-4
Letter of Credit. See Bill of Exchange.
Letter or Power of Attorney, Mandate or other instrument in the
(1) For the sole purpose of appointing a proxy to vote at any
one meeting or any adjournment thereof at which votes may
be given by proxy, whether the number of persons named
in such instrument be one or more ... ... 0 1
(2.) For the sole purpose of providing for the representation
in the Colony of a person resident in and remaining in the
Colony ... ... ... ...... 2 6
NO. 21.] Stamp Duty Ordinance, 1913. [1913.
A s. d.
(3.) For the sole purpose of authorising the execution of an
instrument ... ... ... .. 1 0
(4.) For the sole purpose of authorising the receipt or pay-
ment of money. ... 1 0
(5.) In any other case ... ...... ... 6 0
Exemptions.-(i) Authority to receive or pay money not
(ii) Authority to receive any money from the Treasurer,
or any other Public Officer acting in his official capacity.
(iii) Authority for the withdrawal of money deposited in
the Government Savings Bank.
(iv) Authority to an agent to represent his principal under
any Ordinance relating to Shipping or Customs Duties.
Letters Patent on any Invention ...... ... 10 0 '
for Marriage. See Marriage.
to an Auctioneer ... ... ..... 5 6
Contracts of Marriage ... ...... 2 6
Licence granted by the Governor to celebrate marriage without
publication of banns ... ... ...... 3 0 0
Mortgage. See Hypothec.
Naturalisation. See Certificate.
Notarial instrument of any kind whatsoever not described in this
Schedule ... ... ... ..... 2 0
Partnership. See Declaration of Partnership.
Partition or Division, Instruments effecting,
In the case specified in section 42, see that section.
In any other case .......... 1 0
Passport ... ... ... ... ... 4 0
Policy of Fire Insurance
Against loss or damage by fire ... ... ... 1 0
Policy of Sea Insurance
(1) For or upon any voyage-
Tn.respect of every full sum of �100, and also any fractional
part of �100 thereby insured ... ... ... 0 3
(2) For time-
In respect of every full sum of �100, and also any fractional
part of �100, thereby insured,
Where the insurance is made for any time not exceeding
six months ... ... .. ... 0 3
Where the insurance is made for any time exceeding
six months and not exceeding twelve months ... 0
And see sections 48-55.
Power of Attorney. See Letter of Attorney.
Privilege on Crops-
On the order of the Judge authorising advances to be made or sup-
plies to be furnished under article 1904 of the Civil Code and the
Civil Code (Privilege on Crops) Amendment Ordinance, 1908-
For every �20, and also for any fractional part of �20, of
the amount of advances or supplies authorised ... 3
Probate. See Wills.
Stamp ,JtiW Ordinance, 19 4,
� s. d.
Promissory Note. See Bill of Exchange.
Protest, Note by a Notary ... ... ... ... 1 0
Extension of Protest ... ... ... .. 5 0
Radiation.- See Hypothec.
Recent given for or upon the payment of money amounting to L�
oi; upwards ...... ... ... 0 1
Exemptions.-(1) Receipt given for money deposited in
any bank, or with any banker, to be nc.:.:uitid for and'
expressed to be received of the person to whom the same
is to be ac.counted for.
;2) Actknowledgment by any banker of the receipt of
any bill of exchange or protiiiss,.ry not.- for thEi purpose of
being prresntred for ac,-eptancet or p.I\y'mrnrt.
(3) 'Rbeeipt for any money depoi.it.il in or withdrawn
from the Government Savings Bank.
(4) Receipt given for or upon the payment of any
taxes, rates, duties, fees, dues or other moneys whatsoever
to or for the use of His Majesty or of the C'k.tries Town
Board or of any Town or Village or of any Water
Authority or of any other Loeal Authority.
(6) Receipt given. by a Public Offiter f'ir payment of
any horse, forage, house, subsistence or tr.av.llhng allow-
ance and of any other allowance in reimbiiursement of
expenses actually incurred by him.
(6) HI.,: ;lpt give by a Government Officer or a
Municipal Officer, or by any officer in the service of the
Admiralty or War Department, in the execution of his
(7) Receipt for money paid into any Court of Justice
.under the provisions of any law or rule.
(8) Receipt for the refund or return of money by the
Treasury or any Public Department.
(9) Receipt given by the payee of a Post Office Money
Order or Postal Order.
(10) Receipt for any money paid by the Treasurer as
a grart in aid of any school.
And see sections 58.60.
Reconveyance, Release or Renunciation of any security. See
Release or Renunciation of any property or of any right or interest in
(1) Upon a sale. See Conveyance on Sale.
(2) By way of security. See Hypothec, &c.
(3) Of dower, of a succession or of community of property ... 2,
(4) In any other case ... ... ... . 1 o.
Resiliation or Cancellation of a deed of sale or lease ... ... 1 0
Security. See Hypothec.
Seizure. See Couris.
Ship. See Genieral Exemptions.
No. 21.] Stamp Duty Ordinance, 1913. [1913.
� a. d.
Ship's Manifest ... ........... 0 6
Exemption.-Ships of less than 40 tons register.
Succession. See Release.
Transfer. See Conveyance or Transfer.
Valuation. See Appraisement.
For every �10 or fractional part of �10 of the full gross value of
all the moveable or personal property in the Colony which is
comprised in the will where such full gross value exceeds the
sum of �25 ... .........
And see section 56.
General Exemptions from all Stamp Duties.
(1.) Instruments for the sale, transfer or other disposition either absolutely or
by way of mortgage, or otherwise, of any ship or vessel, or any part, interest, share
or property of or in any ship or vessel.
(2.) Money Orders or Postal Orders of any description issued or paid by the
(3.) Instruments relating to the sale or disposal of Crown Lands in any
Passed the Legislative Council this S8th day of November, 1915.
Clerk o] Councils.
PRINTED BT THE GOVERNMENT PRINTER, AT THE GOVERNMENT PRINTING OFFICE,
CASTRIES, ST. LUCIA.