Bills, &c., &c., drawn by or

on Officers of Government

Also Bank notes,cheques,

And every receipt for money, given by any bank or person, which shall entitle the person paying such money or the bearer of such receipt to receive the like sum from any third person,

Shall be deemed a bill of exchange or draft chargeable with duty under this Act.

4. Every bill of exchange, draft or order drawn by any officer of Her Majesty's Commissariat, or by any other officer in Her Majesty's Imperial or Provincial Service, in his official to be free of capacity, or any acceptance or endorsement by such officer on duty. a bill of exchange drawn out of Canada, or any draft of or on any Bank payable to the order of any such officer in his official capacity as aforesaid, or any note payable on demand to bearer issued by any Chartered Bank of this Province, or by any Bank issuing such note under the Act chapter fifty-five of the Consolidated Statutes of Canada, intituled: An Act respecting Banks and freedom of Banking, shall be free from duty under this Act,

post office Orders and

municipal debentures.

Stamps to be prepared for

purposes of this Act.

How such stamps hall be distributed.

Governor in

Any cheque upon any chartered Bank or Licensed Banker, or on any Savings Bank, if the same shall be payable on demand,

Any post office money order,-and

Any municipal debenture or coupon of such debenture,— shall be free of duty under this Act.

5. The Governor in Council may from time direct stamps to be prepared for the purposes of this Act, of such kinds and bearing respectively such device as he thinks proper, and may defray the cost thereof out of any unappropriated moneys forming part of the Consolidated Revenue Fund; but the device on each stamp shall express the value thereof, that is to say, the sum at which it shall be reckoned in payment of the duties hereby imposed.

6. The Minister of Finance may appoint any Postmasters, Collectors of Inland Revenue, or other officers of the Government, to be the distributors of stamps under this Act, and may authorize any other persons to purchase stamps from such distributors to sell again ;---and the Governor in Council may fix the remuneration to be allowed to such distributors, and the discount to be made to persons so purchasing to sell again; but such discount shall in no case exceed five per cent. on the value of such stamps, and shall not be allowed on any quantity less than one hundred dollars worth.

7. The Governor in Council may make such further regulaCouncil may tions as he may deem necessary for carrying this Act into effect, make Regulations for car and may by any order in Council declare that any kind or class of instruments as to which doubts may arise, are or are not chargeable

chargeable with any and what duty under this Act according rying this to the true meaning thereof; and any order in Council made Act into effect. under this Act may be explained, amended or repealed by any other such order of later date; and any order in Council under this Act shall be published, and may be proved, in the manner provided by the Act respecting duties of Customs and the collection thereof, as to orders in Council under that Act.

8. The stamp or stamps required to pay the duty hereby By whom the imposed shall in the case of any Promissory Note, Draft or Stamps shall Bill of Exchange made or drawn within this Province, be be affixed. affixed by the maker or drawer thereof, and in the case of any Draft or Bill of Exchange drawn out of this Province, by the acceptor thereof or the first indorser thereof in this Province; and such maker or drawer, acceptor or first indorser, failing to Penalty for affix such stamp or stamps at the time of making, drawing not affixing accepting or indorsing such Note, Draft or Bill, or affixing and duty to be stamps of insufficient amount, shall thereby incur the penalty hereinafter imposed, and the duty payable on such instrument, or the duty by which the stamps affixed fall short of the proper amount, shall be doubled.

doubled.

be invalid.

9. If any person within this Province makes, draws, Penalty for accepts, indorses, signs, becomes a party to or pays any pro- not affixing missory note, draft or bill of exchange, chargeable with duty stamps. under this Act, before such duty (or double duty as the case may be) has been paid by affixing thereto the proper stamp or stamps, such person shall thereby incur a penalty of one hundred dollars, and except only in case of the payment of double duty as hereinafter mentioned, such instrument shall Instrument to be invalid and of no effect in law or in equity, and the ассерtance or payment or protest thereof shall be of no effect; except Exception if that any subsequent party to such instrument or person paying double duty the same, may at the time of his so paying or becoming a party be paid. thereto, pay such double duty by affixing to such instrument a stamp or stamps to the amount thereof, or the amount of double the sum by which the stamps affixed fall short of the proper duty, and by writing his signature or part thereof or his initials on such stamp or stamps, in the manner and for the purposes mentioned in the second section of this Act; and such instru- But prior ment shall thereby become valid, but no prior party who ought party in deto have paid the duty thereon shall be released from the penalty leased from by him incurred as aforesaid; and in suing for any such penalty: evidpenalty, the fact that no part of the signature of the party ence in suit for penalty. charged with neglecting to affix the proper stamp or stamps is written over the stamp or stamps affixed to any instrument, shall be prima facie evidence that such party did not affix such stamp as required by this Act.

fault not re

10. If any person wilfully affixes to any promissory note, Affixing draft or bill of exchange, any stamp which has been previously stamp already affixed to any other, or used for the purpose of paying any misdemeanor.

used to be a

Penalty to be incurred for

each note, &c.

And by each person offend

ing.

Penalties how

Forging Stamps or engraving

duty under this Act or any other Act, or which has been in any way previously written upon or defaced, such person shall be guilty of a misdemeanor, and shall thereby incur a penalty of five hundred dollars.

11. The penalties hereinbefore imposed shall be incurred in respect of each such promissory note, draft or bill of exchange, on which the duty or double duty hereby imposed is not paid as aforesaid, or to which a stamp, previously used, has been fraudulently affixed, whatever be the number of such instruments, executed, accepted, paid or delivered, or offences committed on the same day; and a separate penalty to the full amount shall be incurred by each person committing such offence, whatever be the number of such persons.

12. The penalties imposed by the foregoing sections of this Act, shall be recoverable in the manner prescribed by the Interpretation Act in cases where penalties are imposed and the recovery is not otherwise provided for.

13. If any person forges, counterfeits or imitates or procures to be forged, counterfeited or imitated any stamp issued or plates, using authorized to be used for the purposes of this Act or by means forged stamps, whereof any duty hereby imposed may be paid, or any part or &c., &c., to be portion of any such stamp,-or knowingly uses, offers, sells or felony. exposes to sale, any such forged, counterfeited or imitated stamp, or engraves, cuts, sinks or makes any plate, die or other thing whereby to forge, counterfeit or imitate such stamp or any part or portion thereof, except by permission of the Minister of Finance or of some Officer or persons who, under an Order in Council in that behalf, may lawfully grant such permission or has possession of any such plate, die or other thing, without such permission,-or, without such permission uses or has possession of any such plate, die or thing lawfully engraved, cut or made,—or tears off or removes from any instrument, on which a duty is payable under this Act, any stamp by which such duty has been wholly or in part paid,— or removes from any such stamp any writing or mark indicating that it has been used for or towards the payment of any such duty, such person shall be guilty of felony and shall on conviction be liable to be imprisoned in the Provincial Penitentiary for any term not exceeding twenty-one years; and every such to be forgery offence shall be forgery within the meaning and purview of under cap. 94 chapter ninety-four of the Consolidated Statutes of Canada, of Con. Stat. intituled: An Act respecting Forgery, and all the provisions of that Act shall apply to every such offence, and to principals in the second degree and accessories, as if such offence were expressly mentioned in the said Act.

Such offence

of Canada.

Duties hereby 14. The duties imposed by this Act shall be duties within imposed to be the meaning and purview of chapter sixteen of the Consoliwithin cap. 16 dated Statutes of Canada, intituled: An Act respecting the collection and management of the Revenue, the auditing of Public

of Con. Stat. of Canada.

Accounts

Accounts and the liability of Public Accountants, and the proceeds of the said duties shall form part of the Consolidated Revenue Fund of this Province.

CAP. V.

An Act for the collection by means of Stamps, of Fees of office, dues and duties payable to the Crown upon Law Proceedings and Registrations.

[Assented to 30th June, 1864.]

WHEREAS it is expedient that all Fees and Charges, Preamble.

payable to the Crown, for or upon any proceeding or

matter in this Act mentioned shall be collected in the manner herein provided: Therefore, Her Majesty, by and with the advice and consent of the Legislative Council and Assembly of Canada, enacts as follows:

order in

1. Upon, from and after the first day of October next, Stamps Stamps to be shall be issued by order of the Governor in Council in such issued under form and subject to such other directions as shall be thereby Council. and as shall thereafter be from time to time by the like order provided, for the purposes hereinafter mentioned.

2. In Upper Canada such Stamps shall be used in lieu and For what purin payment of the law fees and charges which are due and poses they payable to the Crown under and by virtue of the Consolidated shall be used in Upper Statutes for Upper Canada, that is to say: chapters fifteen, Canada. sixteen, nineteen and thirty-three, and section twenty-nine of chapter ten, section eleven of chapter twelve, section sixty-five of chapter thirteen, and section twenty-six of chapter thirty-five, and under or by virtue of this Act or of any other Act or Acts whatsoever either now or hereafter to be in force in Upper Canada, and under or by virtue of any order in Council or Proclamation made or issued or hereafter to be made or issued under such Acts or any one or more of them.

3. The following sections four, five, six, seven and eight, Sections apshall apply to Lower Canada only.

plicable to L. C., only.

4. In Lower Canada, the provisions of this Act shall apply For what purin the following cases, that is to say:

poses stamps shall be used in L. C. Sums payable

1. To all fees of office payable or which may hereafter become payable to any Prothonotary, Clerk of Appeals, Clerk to Officers of of the Circuit Court, Sheriff, Coroner, Clerk of the Crown, Justice Fee Clerk of the Peace, Clerk of any Judge of Sessions of the Peace, Fund. Crier, Assistant Crier or Tipstaff of any Court, and which under any statute now in force, or that may hereafter be passed, may form part of or be required to be paid into "The Officers

No account required of fees paid by stamps.

No commis

sion on fees,

of Justice Fee Fund" and so long as such fees continue to form part of such fund;

2. To every duty and tax imposed by the Act twelfth Victoria, chapter one hundred and twelve, intituled: An Act to make provision for the erection or repair of Court Houses and Gaols at certain places in Lower Canada, or by the thirtysecond Section of the one hundred and ninth Chapter of the Consolidated Statutes for Lower Canada, and the subsections thereof, or imposed or that may be imposed by any order in Council under the authority of the said Act, or of the said Section, upon the proceedings, matters and things in and by the said Act, or in and by the said Section declared to be liable to such duty or tax, and which under any Statute now in force or that may be hereafter passed, may form part of or be required to be paid into "The Officers of Justice Fee Fund" or "The Building and Jury Fund," and so long as such fees continue to form part of such funds or of either of them.

5. But the provisions of this Act shall not apply to any commission or remuneration in the nature of a commission chargeable upon or retained out of moneys levied by execution or otherwise, even though they may form part of either of the said Funds.

6. It shall not be necessary that any account be rendered to the Minister of Finance, of any fees of office, taxes or duties collected by means of stamps under the provisions of this Act.

7. No public officer shall be entitled to any commission or percentage upon any fees, taxes or duties collected by stamps &c., so paid. under the provisions of this Act, other than the commission hereby awarded upon the purchase of such stamps..

Inconsistent

provisions repealed.

What shall be included by

word" fees."

And by the word "Offi

cer."

8. Such portions of the ninety-third and one hundred and ninth chapters of the Consolidated Statutes for Lower Canada, and of the Act twelfth Victoria, Chapter one hundred and twelve, as are inconsistent with the provisions of this Act are hereby repealed.

9. All the fees, dues, duties, taxes and charges payable under the said Acts and parts of Acts, shall be considered to be fees, dues, duties, taxes and charges payable to the Crown for the purposes of this Act, and shall throughout this Act be comprised in the word" fees " or " fee."

10. The word " Officer," whenever used in this Act, and when applicable to Lower Canada, shall be held to comprise all Prothonotaries, Clerks of Appeals, Clerks of the Circuit Court, Sheriffs, Coroners, Clerks of the Crown, Clerks of the Peace, Clerks of Judges of Sessions of the Peace, Criers, Assistant Criers, Tipstaffs, Clerks of Commissioners Courts, Registrars.