790
THE NEW ZEALAND GAZETTE.
by the Deputy Commissioner, the same will be
stamped with stamps denoting that such duty and
fine (if any) has been paid.
12. All applications for the allowance of spoiled
stamps must be lodged at the Head Office, or with
the Deputy Commissioner of the district, accom-
panied by an affidavit duly sworn according to the
form F in the Appendix hereto, and a receipt for
such stamps will be given by the Receiving Officer in
the form G.
13. Every receipt for spoiled stamps must be pre-
sented within one calendar month from the date
thereof, at the Stamp Office where the application
for allowance has been lodged, or the stamps left for
allowance will be forfeited.
14. If, after examination of such stamps, the ap-
plication for allowance is granted, either impressed
or adhesive stamps, but not portion of each, will be
issued in exchange to the person entitled thereto to
the amount so allowed, after deducting therefrom
commission at the rate of 25 per cent.
15. All spoiled stamps (if not allowed) will be
marked with the word "Disallowed," and the date
when so disallowed, and, together with the parchment
or paper on which the same are affixed or impressed,
will be returned to the person leaving the same for
allowance; but the receipt given at the time of the
same being left for allowance must be given up to
the Stamp Office.
16. Subject to the production of such evidence, by
affidavit or otherwise, as the Commissioner may
require, and to such further regulations as may from
time to time be issued in that behalf, allowance for
spoiled stamps will be made in the manner and in the
cases hereinafter mentioned, that is to say, -
(1.) The stamp on any material inadvertently and
undesignedly spoiled, obliterated, or by any
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,
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 ac-
ceptance of any bill of exchange to be afterwards
written thereon, except as and in manner pro-
vided 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.
(b.) 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 in-
struments, that is to say,-
(a.) An instrument executed by any party
thereto, but afterwards found to be absolutely
void in law from the beginning.
(b.) 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 accept 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 instru-
ment-
(a.) The instrument is given up to be can-
celled.
(b.) 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