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By whom duty on delivery order to be paid.

Provisions as

to duty upon receipts.

Terms upon

or the value of the goods, wares, or merchandise, he shall incur a fine of twenty pounds.

(2.) But a delivery order is not, by reason of the same being unstamped, to be deemed invalid in the hands of the person having the custody of, or delivering out, the goods, wares, or merchandise therein mentioned, unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto.

71. The duty upon a delivery order is, in the absence of any special stipulation, to be paid by the person to whom the order is given, and any person from whom a delivery order chargeable with duty is required may refuse to give it, unless or until the amount of the duty is paid to him.

Receipts.

101.-(1.) For the purposes of this Act the expression "receipt" includes any note, memorandum, or writing whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds 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 two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person.

(2.) The duty upon a receipt may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands.

102. A receipt given without being stamped may be stamped which receipts with an impressed stamp upon the terms following; that is to

may be

stamped after sayexecution.

Penalty for offences in reference to receipts.

Provisions as to warrants for goods.

(1.) Within fourteen days after it has been given, on payment of the duty, and a penalty of five pounds.

(2.) After fourteen days, but within one month, after it has been given, on payment of the duty and a penalty of ten pounds; and shall not in any other case be stamped with an impressed stamp.

103. If any person—

(1.)
(2.) In

(3.)

Gives a receipt liable to duty and not duly stamped; or any case where a receipt would be liable to duty refuses to give a receipt duly stamped; or

Upon a payment to the amount of two pounds or upwards gives a receipt for a sum not amounting to two pounds, or separates or divides the amount paid with intent to evade the duty;

he shall incur a fine of ten pounds.

66

Warrants for Goods.

111.-(1.) For the purposes of this Act, the expression 'warrant for goods" means any document or writing, being evidence of the title of any person therein named, or his assigns,

or the holder thereof, to the property in any goods, wares, or merchandise lying in any warehouse or dock, or upon any wharf, and signed or certified by or on behalf of the person having the custody of the goods, wares, or merchandise.

(2.) The duty upon a warrant for goods may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued.

(3.) Every person who makes, executes, or issues or receives or takes by way of security or indemnity any warrant for goods not being duly stamped, shall incur a fine of twenty pounds.

FIRST SCHEDULE.

AGREEMENT or any MEMORANDUM of an AGREEMENT, made in England or Ireland under hand only, or made in Scotland without any clause of registration, and not otherwise specifically charged with any duty, whether the same be only evidence of a contract, or obligatory upon the parties from its being a written instrument

Exemptions.

£ s. d.

.. 006

(1.) Agreement or memorandum the matter whereof is not
of the value of 51.

(2.) Agreement or memorandum for the hire of any labourer,
artificer, manufacturer, or menial servant.

(3.) Agreement, letter, or memorandum made for or relating
to the sale of any goods, wares, or merchandise.
(4.) Agreement or memorandum made between the master
and mariners of any ship or vessel for wages on any
voyage coastwise from port to port in the United
Kingdom.

(5.) Agreement entered into between a landlord and tenant
pursuant to sub-section six of section eight or sub-
section two of section twenty of the Land Law
(Ireland) Act, 1881.

BILL of LADING of or for any goods, merchandise, or effects to be exported or carried coastwise ..

DELIVERY ORDER

.00 6

0 0 1

RECEIPT given for, or upon the payment of, money amounting to 21. or upwards

Exemptions.

(8.) Receipt written upon a bill of exchange or promissory
note duly stamped, or upon a bill drawn by any per-
son under the authority of the Admiralty, upon and
payable by the Accountant-General of the Navy.
(9.) Receipt given upon any bill or note of the Bank of
England or the Bank of Ireland.

(11.) Receipt indorsed or otherwise written upon or con-
tained in any instrument liable to stamp duty, and
duly stamped, acknowledging the receipt of the con-
sideration money therein expressed, or the receipt of
any principal money, interest, or annuity thereby
secured or therein mentioned.

0 0 1

WARRANT FOR GOODS..

Exemptions.

(1.) Any document or writing given by an inland carrier
acknowledging the receipt of goods conveyed by such

carrier.

(2.) A weight note issued together with a duly stamped
warrant, and relating solely to the same goods, wares,
or merchandise.

£ s. d.

0 0 3

INDEX.

"ABOUT," when added to words of quantity, 190.

ACCEPTANCE,

under sect. 4,

acceptance by buyer, 21, 30.

must be clear and unequivocal, but may be constructive, 30.
must be with seller's assent, 34.

of sample taken as part of bulk, 34.

acceptance in capacity of buyer sufficient, 31.

not necessarily a final, 22, 31.

actual receipt and, merely dispense with memorandum, 32.
"act recognizing a pre-existing contract of sale," 30-33.

buyer must have opportunity of examination, unless waived,

32-34.

acts of, after receipt, 33.

unreasonable delay, or dealing with goods, or document of
title, 33.

generally what acts are evidence of, 33.

mere examination may be evidence of, 33, 34.

when no waiver of examination, and no dealing, no acceptance, 34.
goods already in buyer's possession, 34.

same facts show both actual receipt and, 34.

carrier not buyer's agent for, 35, 39.

chronological list of cases on, with facts, 35 (e).
illustrations of, 35, 36.

In performance. See Performance.

of proposal,

same act of buyer may be an, of proposal and a transfer of the
property, 115, 118.

property passes in goods sent on approval, etc. by, of buyer,

125-127.

what amounts to an implied, in such cases, 125–127.

of bill or note,

effect of transmission by seller of bill of lading and bill of ex-
change together to secure, of latter, 136, 140.

ACCORD AND SATISFACTION,

execution of unenforceable contract, good as an, 29.
principle of this, 30.

ACCOUNT STATED, by buyer under unenforceable contract, 29.

ACKNOWLEDGMENT. See Attornment.

ACTION,

what it includes, 310.

contract, when unenforceable by. See Contract of Sale.
when valuation of goods prevented, 62, 64.

"right, duty, or liability" enforceable, under sect. 57, by, 298.

ACTION-continued.

Price,

seller's, for price when property has passed, 270, 271.
buyer's default does not rescind contract, 270.

liability to pay arises prima facie on delivery, 270.

contract may allow of credit, 270.

effect of giving, or agreeing to give, bill or note on credit, 271,
272.

seller must account for security, 272.

buyer must pay when the risk is his, 272.

price when recoverable without passing of property, 272.
interest on, in Scotland, 273.

Non-acceptance,

liability of buyer for non-acceptance, 273, 274.

ordinary measure of damages the direct and natural loss, 273,
274.

rule where there is a market, 273, 274.

goods deliverable by instalments, 275.

seller's position, and damages, when buyer declares intention not
to accept, 275.

illustration of damages for non-acceptance, 275, 276.

qy. seller's obligation to mitigate damages? 276.

rule of damages when no market, 276.

postponement of time of acceptance, 276, 281–283.
illustration, 283. (Ill. 2.)

time fixed for acceptance when instalments, 281 et seq.

Non-delivery,

liability of seller for, 277.

measure of ordinary damages, 277, 278.

damages for delay in delivery, 278, 279.

illustrations of ordinary damages for non-delivery, 279.

rule where there is a market, 279.

price at time fixed for delivery, or date of seller's refusal taken,
277, 283.

parol evidence, when inadmissible to increase damages, 280.

value of goods, how ascertained, where there is no market, 280,
281.

substituted goods as a test of value, 280. (Ill.)

goods bought for use, 281.

qy. extent of buyer's obligation to mitigate damages? 281.

in instalment contracts, damages assessed at several dates, 281,
282.

prospective estimate of damages, 282.

illustration of damages in instalment contracts, 282.

rule as to damages where date of delivery postponed, 282.

illustration of damages where delivery postponed, 283. (Ill. 1.)
in instalment contracts, with postponed delivery, 283.

accumulations of deliveries, 283.

buyer's remedy, and damages, in trover, 277, 284.

previous Scotch rule as to measure of damages, 277, 284.

Specific performance,

specific delivery of specific or ascertained goods, 284.

meaning of "specific or ascertained," 115, 285.

rule at law and in equity, 285.

writ of delivery, 285.

Breach of warranty,

buyer cannot reject goods for breach of warranty, or condition

treated as such, 285, 286.

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