sufficient number of stamps. These evils have been greatly remedied by the clause in the Act of Victoria above mentioned; and the small extra cost of 10s. is amply compensated for by the removal of all doubt and anxiety as to the sufficiency of the stamps to be employed in any transaction.

Parties dissatisfied with the commissioners' decision may appeal to the Court of Exchequer.]—Parties dissatisfied with the determination of the commissioners as to the stamp duties chargeable, may, upon depositing with the commissioners the sum of 40s. for costs, appeal to the Court of Exchequer, and the duty will then be paid according to the decision of that court; and if it shall appear that no excess of duty or penalty shall have been paid by the appellant, the 40s. deposited for costs shall be applied for the use of Her Majesty's revenue; but if such excess as aforesaid shall appear to have been paid by the appellant, then the same, together with the 40s. deposit, shall be repaid him; and if the sum paid for stamp duty or penalty shall fall short of the amount which, according to the decision of the court upon such appeal, ought to have been paid, such deficiency shall be paid by the appellant, and the court will enforce such payment accordingly: (sect. 15.)

2. Where the Instruments are Unstamped at the time of

execution.

Commissioners of Stamps and Taxes compelled to stamp instruments on payment of stamp duties and penalties.]—Prior to the recent Stamp Act (13 & 14 Vict. c. 97), it was discretionary with the commissioners to stamp or not any deed or other instrument that was unstamped at the time of its execution (Rippener v. Wright, 2 B. & A. 478), but as the revenue was benefited by their compliance, they rarely, if ever, refused to do so, on the stamp duties and penalties being tendered to them; and now, by the 12th section of the act of 13 & 14 Vict. c. 97, the commissioners are compelled to stamp on payment of the penalties and duties.

Alterations affected in amount of penalties.]-By the latter enactment, the penalty upon stamping instruments is increased from 57. to 107., and where the amount of stamp duty required to be impressed exceeds 107., then an additional penalty of 5l. per cent. per annum, to be calculated from the date or first execution of the instrument. The object of this additional duty in the shape of a percentage is

to check a practice sometimes adopted, of deferring the stamping of instruments until actual proof of them was required, and then to get the stamp impressed on payment of the penalty and duty at any distance of time, without any increased penalty being thereby incurred.

Commissioners authorized to remit penalties.]—The commissioners are empowered to remit the penalty within twelve calendar months after the execution of the instrument, where the circumstances are such as seem fairly to authorize such remission: (sect. 12.)

3. As to the Stamping of Instruments executed Abroad.

Powers of commissioners as to stamping of instruments executed abroad.]-The 13th section of the act 13 & 14 Vict. c. 97, authorizes the Commissioners of Inland Revenue to direct that any instrument executed abroad may be duly stamped upon payment of the proper stamp duty, and without any penalty, provided that such instrument is brought to them for that purpose within the space of two calendar months from the time the same shall have been received in the United Kingdom.

Instruments executed in the United Kingdom must be stamped, although they relate to property abroad.]—If the instrument is made in the United Kingdom, it is immaterial whether it relates to property at home or abroad, as the like amount of duties will attach in either case: (Stonelake v. Bubb, 5 Bur. 2675.) But instruments, if stamped in pursuance of the Stamp Acts in this country, may be given in evidence, although not stamped according to the laws of a foreign state in which they happen to have been made, it being a well established rule of law that our courts take no notice of the revenue laws of a foreign independent state: (Holman v. Johnson, Cow. 341; James v. Catherwood, 3 Dow. & Ry. 190.)

4. Allowance for Spoiled Stamps, how obtained.

Statutory provisions relating to spoiled stamps.]—The statute (5 Geo. 3, c. 46) provided that persons having any stamped writing inadvertently spoiled before the same is executed, may bring the same to the head office, and upon making the required oath, the commissioners will stamp the like quantity of paper with same duties as the spoiled

stamps without taking money or any other consideration (sect. 39), which provisions were by the act (44 Geo. 3, c. 98) extended to stamps which shall have been spoiled, whether the instrument shall have been executed or not: (sect. 217.) The statute (50 Geo. 3, c. 35), also empowers the commissioners, where wrong stamps have been inadvertently used, to allow the same as spoiled, and to cancel such stamps and give others of equal value, provided application was made for relief within two calendar months after the date of the instrument, which period was afterwards extended to six months by the General Stamp Act (55 Geo. 3, c. 184), by which the powers of the commissioners to make allowance for spoiled stamps was greatly extended: (see sect. 11.)

Money may be returned for spoiled stamps.]—None of the above-mentioned enactments, however, allowed the commissioners to return the money paid for spoiled stamps; all they were able to do was to give other stamps in lieu of them; but by a more recent enactment (3 & 4 Will. 4, c. 97), wherever the commissioners are authorized to cancel spoiled stamps, and to make allowance by giving others in lieu of them, they are thereby empowered, instead of giving the stamps, to repay the party the amount thereof in money, deducting per centage as allowed on the purchase of stamps of the same description; and also to repay to any person possessed of stamps not spoiled or rendered useless or unfit for the purpose intended, but for which he shall have no immediate occasion, the amount of such stamps in money, deducting such percentage upon his delivering up such stamps to be cancelled, and proving to the satisfaction of the commissioners that the same were purchased by him with a bonâ fide intent to use the same, and that he has paid the full amount denoted by such stamps without deduction, save only such percentage as aforesaid, and further, that such stamps were so purchased within three calendar months next preceding, at the head office at Westminster or Edinburgh, or from some distributor or sub-distributor duly appointed, or some person licensed under the act to deal in stamps: (sect. 19.)

Allowance for spoiled stamps, how obtained.]—Formerly the allowance for spoiled stamps could only be obtained at the head office in London, but latterly arrangements have been made for transacting this business in most of the large towns in the country, by which the distributor of stamps in

those localities is authorized to administer the oath, and receive the spoiled stamps, and transmit the same to the head office for allowance.

Course of proceeding to obtain the allowance for spoiled stamps in London.]-The proper course of proceeding in London, in order to obtain the allowance of a spoiled stamp, is for the party claiming such allowance to attend at the head office on some day appointed for business of this description, and produce the stamp, and make or deliver an affidavit in the form required by the Board; when, if this allowance is granted, a ticket is issued to the party, entitling him to another stamp of the same value. If the party himself attends, a form of affidavit is filled up by the proper officer, and he is sworn before a commissioner, who sits apart from the board for the purpose of attending to applications relating to spoiled stamps: (Tilsley on Stamp Laws, 573, 2nd edit. Chitt. 291.)

Course of proceeding where the party himself does not attend.]-Where the party does not himself attend, he must make the necessary affidavit (which in this case is chargeable with a stamp duty of 2s. 6d.) before a Master in Chancery ordinary or extraordinary in England, or a Commissioner of the Court of Sessions or Exchequer in Scotland: (ib. id.)

Days appointed for the allowance of spoiled stamps.]-In London the days are Tuesdays, Thursdays, and Saturdays, between the hours of twelve and two, for the attendance of parties to make affidavits and obtain allowance thereon; the alternate days are those on which affidavits are sent from the country, and the stamps to which they refer are received for examination. To the parties bringing the latter are delivered tickets to be exchanged on the Monday following for others, authorizing the receipt of fresh stamps where the application is granted.

As to the practice for obtaining allowance from distributors of stamps in the country.]-In the country, no particular days are fixed for the allowance of spoiled stamps, but attendance is given every day in the week for this purpose, at the office of the distributor, during the usual hours of business, such distributor being authorized to administer the oath, transmit the spoiled stamps to the chief office in London, for allowance, and to deliver other stamps of the same value in lieu thereof to the claimant; but the commissioners have not, it seems,

authorized distributors in the country to return any money for spoiled stamps; their instructions being limited to the giving stamps of the same amount in value as the spoiled stamps for which they are substituted.

Course of proceeding to obtain allowance.]—The course to be pursued, in order to obtain the allowance for a spoiled stamp in the country, is for the claimant to appear in person at the office of the stamp distributors for the district authorized to make such allowance, and there produce, within the usual hours of business, the spoiled stamp before the distributor, who will thereupon deliver a printed form of affidavit to the claimant for him to fill up, which being done, the distributor will give a voucher for the receipt to the claimant, and the affidavit, with the spoiled stamp, will then be transmitted by the distributor to the chief office in London; and if, upon examination at that office, the claim is allowed, a warrant will be issued to the distributor to issue the substituted stamps on presentation of the voucher. No stamp is required on affidavit for allowance before a distributor in the country; but the claimant will have to pay the value of the paper or parchment upon which the substituted stamps are impressed.

Requisites to be attended to for obtaining allowance.]—On seeking for the above allowance the following requisites must be carefully attended to:

1. The application must be made in person.

2. The claim, in case the stamps are upon spoiled instruments, must be made within twelve months, and if upon executed instruments, within six months after they shall have been signed, excepting deeds requiring enrolment, and which have become void for want of such enrolment, the latter of which must be claimed within six calendar months after they shall have become so void as above mentioned. The claim for the allowance upon a deed sent abroad may be made within six months after it has been received back again in this country.

3. The voucher must be presented to the distributor within the space of six weeks after its delivery, otherwise the substituted stamps will not be allowed.

5. By whom the Expenses of re-stamping Instruments must be borne.

Expenses of documents improperly stamped must be borne by vendor.]-In case, upon the investigation of a title as