β¨ Spoiled Stamps Regulations
560
THE NEW ZEALAND GAZETTE.
means rendered unfit for the purpose intended,
before any instrument written thereon is executed
by any party, and for which stamp no money or
other consideration has been paid or given to the
Solicitor or other person employed to transact
the business intended to have been carried into
execution thereby, or to the person by whom the
same was written.
(2.) Any adhesive stamp which has never been
used or affixed to any material, but which has
been inadvertently and undesignedly spoiled or
rendered unfit for use.
(3.) The stamp used or intended to be used for
any bill of exchange or promissory note signed
by or on behalf of the drawer or intended
drawer, but not delivered out of his hands to
the payee or intended payee, or to any person
on his behalf, or deposited with any person as a
security for the payment of money, or in any
way negotiated, issued, or put in circulation, or
made use of in any other manner whatsoever,
and which, being a bill of exchange, has not been
accepted by the drawee, and provided that the
material on which any such stamp is affixed or
impressed does not bear any signature intended
as or for the acceptance of any bill of exchange
to be afterwards written thereon, except as and
in manner provided in the next following sub-
section.
(4.) The stamp used or intended to be used for
any bill of exchange or promissory note signed
by or on behalf of the drawer thereof, but which,
from any omission or error therein or any acci-
dental defacement thereof, has been spoiled or
rendered useless, although the same being a bill
of exchange may have been accepted or indorsed,
or being a promissory note may have been de-
livered to the payee, provided that another
completed and duly stamped bill of exchange or
promissory note is produced, identical in every
particular, except in the correction of such error
or omission as aforesaid, with the spoiled bill or
note, provided as follows :-
(a.) That in all cases the stamp, stamped
material, or stamped form, be given up to the
Commissioner.
(6.) That in the case of a signed instrument,
the application for allowance be made within six
calendar months from the date of the stamp
being spoiled; and in the case of an unsigned
instrument, within twelve calendar months from
that date.
(5.) The stamp used for any of the following
instruments, that is to say:-
(a.) An instrument executed by any party
thereto, but afterwards found to be absolutely
void in law from the beginning.
(6.) An instrument executed by any party
thereto, but afterwards found unfit, by reason of
any error or mistake therein, for the purpose
originally intended.
(c.) An instrument executed by any party
thereto, but which, by reason of the death of any
person, by whom it is necessary that it should be
executed, without having executed the same, or
of the refusal of any such person to execute the
same, or to advance any money intended to be
thereby secured, cannot be completed so as to
effect the intended transaction in the form pro-
posed.
(d.) An instrument executed by any party
thereto which, for want of the execution thereof
by some material and necessary party, and his
inability or refusal to sign the same, is in fact
incomplete and insufficient for the purpose for
which it was intended.
(e.) An instrument executed by any party
thereto which, by reason of the refusal of any
person to act under the same, or by the refusal or
non-acceptance of any office thereby granted,
totally fails of the intended purpose.
(f.) An instrument executed by any party
thereto which, for want of enrolment or registra-
tion within the time required by law, has become
null and void.
(g.) 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.
(h.) 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 can-
celled.
(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 com-
menced 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.
(6.) 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 restamped with the proper duty.
APPENDIX.
(F.)
Affidvait or Affirmation to be made to obtain Allowance
of Spoiled Stamps.
Deponent must
state here his
name, address and
description.
Where affirmation
made, this form can
be so altered.
}
of
maketh oath and
saith that the several Stamps herein-
after specified and described, that is to
say,
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β¨ LLM interpretation of page content
π°
Detailed conditions for the allowance of spoiled stamps under Stamp Duties Act
(continued from previous page)
π° Finance & Revenue11 October 1871
Stamp Duties Act, Spoiled Stamps, Allowance, Regulations, Affidavit Form, Instruments
NZ Gazette 1871, No 56