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No. LXXIV.

shall thereafter be a balance remaining in their hands, after payment of any interest or principal then due upon such Bonds as aforesaid.

[Ord. 16anno 1855.]

may be re.

1. In case any Bond issued under this Ordinance shall by acci- Defaced Bonds dent be defaced, it shall be lawful for the Commissioners to cause a placed. new Bond to be made and delivered to the bearer, and to cause the defaced Bond to be cancelled in their presence, and the Bonds so cancelled shall be filed, and the new Bond shall bear the same number, date, and principal sum, and carry the same interest and be subject to the same rules as the original Bond.

due.

12. The Commissioners, on proof to their satisfaction that any Bonds lost or Bond issued under this Ordinance has by accident been lost or de- be replaced, or destroyed may stroyed before the same shall have been paid off, may. if the number paid off if over and amount of such Bond shall be ascertained, and upon being furuished with due security for indemnifying the Colonial Revenues for any loss to which they may at any time be subjected by reason thereof issue a new Bond, corresponding in all respects with the Boud so lost or destroyed; or, if any Bond when so lost or destroyed shall be overdue, may cause the money due thereupon to be paid off and discharged.

Accountant to

13. The Financial Accountant shall keep regular accounts of all Financial the receipts and disbursements of the Commissioners; and a balance keep accounts sheet of such accounts shall be by him furnished to the Governor and lay balance and the Court of Policy as soon as practicable after the close of each Governor and season for the introduction of Indian immigrants.

sheet before

Court of Policy annually.

for non-pay.

14. No person shall have any right of action against "The In. No right of action against dian Immigration Loan Commissioners," or any of them, by reasou Commissioners of the non-payment of any Interest or Principal which shall be due ment of interupon any Bond by them issued; but any such action shall be est or principal; but action brought against the Receiver-General in like manner as any action may be brought against Rebrought against the said officer for the recovery of any other sum ceiverdue by or from the Colony.

EE3

General.

FORM

[Ord. 18 anno 1855.]

No. LXXIV.

BRITISH GUIANA, No.

FORM OF BOND.

Indian Immigration Loan Bond-£

SECTION 1.-The "Government Secretary for the time being, the Receiver-General for the time being, and the Financial Accountant for the time being, shall be, and they are hereby declared to be Commissioners for carrying into effect the purposes of this Ordinance, and shall be called 'The Indian Immigration Loan Commissioners."

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SECTION 2.-The "Commis. sioners, from time to time, upon receiving from the Governor an intimation of any sum of money having been advanced out of the Colonial Revenues, or having become due in discharge of the passage money of Indian immigrants introduced into this Colony after the passing of this Ordinance, may issue Bonds, in the form annexed hereto, each of which Bonds shall be either for the sum of One Hundred Pounds Sterling, or of Two Hundred Pounds Sterling, or of Five Hundred Pounds Sterling, or of One Thousand Pounds Sterling, each payable to bearer at the expiration of five years after date, and each bearing Interest, payable half yearly, and to commence from the end of six months from the date of the Bond, at a rate not exceeding Six per cent. per annum, in such number as may be sufficient to provide the amount payable for such immigrants: Provided, that the total amount of such Bonds outstanding at any one time shall not exceed One Hundred and Fifty Thousand Pounds Sterling.". Ordinance 16, 1855.

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Interest Warrant No.

The Indian Immigration Loan Commissioners will pay the bearer

Coupons

Bond at

day of

18

on the being one half-year's interest on their Bond No.

to be attached to each

Indian Immigration Loan

Commissioners.

No. LXXV:

No. LXXV.

No. LXXV.

AN ORDINANCE TO PROVIDE FOR THE COLLECTION OF DU. [Ord. 18 anno TIES OF STAMPS IN THIS COLONY.

Enacted 18th September, 1855, published the 14th June, 1856, came into operation 1st September, 1956.

[P. E. WODEHOUSE, Governor.]

1855.]

WHEREAS by the Ordinance No. 9 of 1855, it has been enacted Preamble.

that there shall be raised, levied and collected, in such manner and from such time as shall be defined and described by Ordinance, the duties of Stamps therein set forth : Be it therefore enacted by His Excellency the Governor of British Guiana, with the advice and consent of the Court of Policy thereof, as follows:

1. The said Stamp Duties shall be under the care and manage- Commissioners of Stamps ment of a Commission, to consist of the Government Secretary, the appointed. Colonial Receiver-General, and the Financial Accountant of the Colony, who shall be called Commissioners of Stamps, and who shall be guided in such care and management by the provisions of this Ordinance, and by all such rules, orders, and regulations, in conformity therewith, as the Governor with the advice and consent of the Court of Policy of the said Colony may, from time to time, see fit to make all of which last mentioned rules, orders, and regulations shall, previously to coming into operation, be published in the Official Gazette of the Colony, and such Commissioners are, and each of them is, hereby authorised to administer all oaths and take all affidavits and declarations required to be administered and taken by this Ordinance.

struments not

2. No instrument whatsoever executed after the taking effect Unstamped inhereof, liable by any Ordinance to be stamped, shall be pleaded to be given in or given in evidence in any Court, unless the same be duly stamped, evidence.

3. Whenever in any suit or action depending in any of the Remedy in case Courts in this Colony any instrument whatever shall be tendered, instrument. of unstamped but which cannot be received in evidence, by reason that such instru

ment

[Ord. 18 anno 1855.]

No. LXXV.

Unstamped

ment is not duly stamped, the Court in which such suit or action shall be depending, if the instrument may lawfully be stamped, on payment to the Clerk of such Court of the proper stamp duty and of the penalty hereinafter enacted, and if such Court shall in its discretion see fit so to do, may allow the hearing or the further hearing of the said suit or action to stand over for a reasonable time, or otherwise may allow the trial of the said suit or action to proceed, and may suspend the judgment of the said Court therein for such time as to the said Court shall appear reasonable, in order that such instrument may be duly stamped.

4. Where any paper or other material on which any matter or thing shall have been written or printed, shall be brought or sent to the Colonial-Receiver General to be stamped, within two years after affixed to them the same shall have been executed, the same not having been stamped

papers may have stamps

within a

limited time and under certain circum. stances.

with any stamp, or having been stamped with a stamp of less value than is by law required, and the person producing the same is desirous of having the same duly stamped, then and in every such case it shall be lawful for the said Colonial Receiver-General, on payment to him of the duty by law payable for such paper or other material in respect of the instrument, matter, or thing, written or printed thereon, and a penalty of Ten Dollars for every page or folio of paper or other material, to cause the said instrument to be duly stamped; and every instrument so stamped as last aforesaid shall have and be deemed of the like force and validity as if the paper or other material so stamped had been duly stamped before such instrument, matter, or thing had been written or printed thereon.

5. In any case where it shall be fully aud clearly made to Penalties for appear to the Commissioners of Stamps upon affidavit or affirmation, using unor otherwise to their satisfaction that any instrument whatsoever stamped in. struments may required to be written or printed on stamped paper or other matebe remitted by the Governor rial, hath been written or printed on unstamped paper or other

in certain

cases.

material, or on paper or other material not duly stamped with a stamp of the value required, but without any intention in any party or parties thereto to evade the Stamp Duties imposed by law, or to defraud the Colony thereof, and such instrument shall be brought or sent to the Colonial Receiver-General to be stamped within twelve months after the making or execution thereof, such Commissioners with the previous sanction and under the authority of the Governor,

may

[Ord. 18 anno 1855.]

No. LXXV.

may remit the penalty payable on stamping such instrument, or any part thereof as shall be deemed expedient.

6. All instruments for or upon which auy stamp or stamps shali Instruments with stamps of have been used of an improper rate of duty, but of equal or greater larger amounts value in the whole than the stamp or stamps which ought regularly than necessary to have been used thereon, shall nevertheless be deemed valid and effectual.

not to be an

7. No stamped paper or other material may be attached or Stamped paper annexed to any instrument whatsoever liable to be stamped, so as nexed to into make up either wholly or in part, the amount of duty required strument for the purpose of thereon, nor shall such amount of duty be by such means deemed making up the or held to be made up, but every paper or other material forming amount of or intended to form part of any instrument liable to be stamped as duty. aforesaid, shall have written or printed thereupon the whole or some part or portion of such instrument,

necessary

use of Stamps.

8. If any person shall fraudulently use, join, fix, or place, for, Fraudulent with or upon any paper or other material any stamp which shall have been cut, torn or removed, from any other paper or other material or if any person shall fraudulently erase, cut, scrape, discharge or get out of a form any stamped paper or other material auy name, sum, date, or other matter or thing, therein written, printed or expressed, with intent to use any stamp then impressed, or being upon such paper or other material, or that the same may be used for any instrument whatever in respect whereof any Stamp Duty is or shall or may be or become payable, then and in every such case every person so offending and every person knowingly and willingly aiding, abetting, or assisting any person in committing any such offence, and being thereof lawfully convicted, shall be liable to transportation for any term not less than seven years, or to be imprisoned with or without hard labour for any period not exceeding four years.

9. All persons who shall have in their possession any stamped paper Spoiled or other material written upon, and inadvertently and undesignedly Stamps. spoiled, obliterated, or by any means rendered unfit for the purpose intended before the same is executed, and which shall not have been

used for any instrument not fully written, or not signed by any

party,

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