No. 13-1870. No. 8-1870.] [May 5, 1870, An Act to Indemnify the Governor for the Expenditure incurred for the Railway Works in the Tulbagh Kloof. [Spent.] No. 9-1870.] [May 5, 1870. An Act for Granting to Her Majesty in her Colonial Revenue certain Duties on Houses. [Expired.] No. 10-1870.1 [May 5, 1870. An Act to Provide for the Management of Native Locations and other Communities, and for the Regulation of Rights of Commonage. [Repealed by Act 29, 1881.] No. 11-1870.] [May 5, 1870. An Act for Raising the further Sum of Twenty Thousand Pounds for the Completion of the Dock in Table Bay. [Spent.] No. 12-1870.7 [May 5, 1870. An Act for the Better Preservation of Wild Ostriches. No. 13-1870.] ACT [May 5, 1870, Preamble. To Amend the Act No. 3, 1864, intituled "An Act for regulating the Duties upon Stamps and Licences." (1) WHEREAS it is expedient to increase certain of the Stamp Duties imposed by the "Stamp Act, 1864," and to amend the said Act in other respects: Be it enacted by the Governor of the Cape of Good Hope, with the advice and consent of the Legislative Council and House of Assembly thereof, as follows: Portions of Stamp 1. The following portions of the Stamp Act, 1864, and of the schedule annexed schedule annexed to the said Act are hereby repealed, that is to Act. 1884, and of thereto, repealed. say: The twenty-third and the twenty-ninth sections of the said Act. 1 See Acts 20, 1884, and 38, 1887. The tariff numbered 2 in the schedule to the said Act, headed "Agreements." The tariff numbered 4 in the said schedule, headed "Bills, The tariff numbered 5 in the said schedule, headed "Ships, The tariff numbered 8 in the said schedule, headed "Transfers and Mortgages." The tariff numbered 16 in the said schedule, headed "Miscel laneous Acts." No. 13-1870. of Act No. 3, 1864, 2. So much of the Act aforesaid No. 3, 1864, not hereinbefore Repugnant portions repealed, as shall be repugnant to or inconsistent with any of the repealed. provisions of this Act, or of the schedule annexed to this Act, shall be, and the same is hereby repealed. in schedule to take place of repealed tariffs. 3. The several tariffs in the schedule to this Act contained, and Tariffs contained numbered, respectively, with the same numbers as the tariffs repealed by this Act shall, number for number, and whether the heading of such tariff be the same or varied, take the place and be instead of the tariffs so repealed, and shall have the force of law accordingly. And all and singular the several explanations, conditions, directions, and provisions contained in the schedule to the Act shall have the same force and effect as if the same were contained in the body of this Act. stamped on minute. hesive stamps. 4. Every stamp provided by this Act, or by the said Act 3 of Notarial acts to be 1864, or by any schedule thereof, respectively, to be imposed on any notarial act, shall be upon the minute of such act. Every Cancellation of adadhesive stamp on any such notarial deed as is not by this Act or by the said Act No. 3 of 1864 required to be written on stamped paper, or to be cancelled as in the fourteenth section of the said Act No. 3 of 1864 is provided, shall be cancelled (') by the notary writing thereon his name, and the date on which he shall write the same. of insurance to be 5. Every cession, whether notarial or underhand, of any policy Cessions of policies of insurance against fire or life, and whether such cession be stamped. absolute or by way of pledge, shall bear a stamp of one-half the amount of the stamp to which such original policy was liable. All such cessions must be written either upon stamped paper or How to be stamped. upon paper having an adhesive stamp affixed and cancelled as in the fourteenth section of the Act No. 3, 1864, mentioned, or upon the policy ceded. When written upon the policy ceded, an adhesive stamp of the required value must be affixed to or upon such cession, before delivery of the policy ceded to the cessionary. And the person ceding shall cancel such adhesive stamp by writing thereon his name and the date on which he shall write his name. 1 See Act 20, 1884, § 3. No. 13-1870. out required licence. cancelled on removal of business. 6. If any person who should, in obedience to or in conformity Penalty on practice with the Act aforesaid, No. 3 of 1864, and the schedule thereunto of any profession or on trading, &c., with- annexed, take out and possess any licence authorising him to practise any profession or exercise any trade, business, occupation, or calling, or possess, or perform any particular matter or thing, shall be proved to have done or performed, without having previously taken out the particular licence in that behalf required, any act amounting to or in the way of the practice of any such profession, or the exercise of any such trade, business, occupation, or calling, or be proved to have possessed or performed any particular matter or thing for the possession or performance of which a licence shall be required, such person shall, in the absence of any special and greater penalty provided by any law now in force or hereafter to be passed in that behalf, for every such act forfeit any sum not exceeding five times the amount of the charge or duty payable for or in respect of the taking out of the particular licence which such person ought to have taken out and possessed. (') Licence may be 7. In case any person having taken out any licence in the schedule to the said Act 3 of 1864 mentioned, which may authorise the carrying on of any trade or business in any particular place, shall, during the continuance of such licence, wish to change the place at which such trade or business shall in future be carried on, it shall be lawful for such person to obtain from the officer whose duty it may be to issue licences of the same nature as that held by such person, on proof to such officer that such trade or business has been, in fact, discontinued at the place for which such licence was granted, and on bringing to such officer and leaving with him such licence for cancellation, a certificate that such licence has been cancelled; and it shall be the duty of such officer then and there to cancel such licence, and retain the same so cancelled as a voucher. 8. After such cancellation as aforesaid, it shall not be lawful for such person as aforesaid to carry on such trade or business at the place for which such cancelled licence shall have been granted, and from and after such cancellation, he shall, as to all future dealings in such place, be deemed and taken for all purposes to be dealing without having taken any licence, and shall be liable accordingly. No business to be carried on undercancelled licence. issued on removal. New licence may be 9. It shall be lawful for such person, upon obtaining such certificate of cancellation as aforesaid, to present the same to the officer whose duty it shall be to issue licences for the carrying on of the like trade or business at the place to which such person as aforesaid shall desire to remove his trade or business, and to deliver up such certificate to such officer who shall retain the same as a voucher; and such officer shall thereupon issue to such person a licence to carry on such trade or business in the place which such person shall name as the place in which he desires to carry on the same, on payment of a new licence duty of one shilling. Act 20, 1884, § 4. No. 13-1870. Penalties, how re 10. All fines and penalties imposed under or by virtue of this Act, or imposed and incurred under or by virtue of the said Act No. 3, 1864, and not yet recovered, may be recovered by criminal coverable. process in the Court of any Resident Magistrate having local jurisdiction in the matter in case the amount of such fine shall not exceed fifty pounds sterling, and in the Supreme or Eastern Districts or Circuit Courts, respectively, in case such fine shall exceed fifty pounds sterling; but in any case in which the local jurisdiction of any Resident Magistrate shall be, or shall appear to the public prosecutor to be, uncertain, then such fines or penalties, though less than fifty pounds sterling in amount, may be recovered in the said Supreme or Eastern Districts Court, or in any Circuit Court, as the case may be; and in every case where any such fine or penalty shall be recovered in any Court of Resident Magistrate, the person condemned may, if he feels himself aggrieved, appeal to the Supreme or Eastern Districts Court, as the case may be, first paying the penalty and giving security to the satisfaction of the Resident Magistrate for the costs of appeal. 11. This Act shall commence and take effect from the first day of July, 1870, and may be cited as "The Stamp Act, 1870." Appeal. Short title. SCHEDULE. 2. AGREEMENTS. [Repealed by Act 20, 1884, and Tariff 2 of that Act substituted.] 4. BILLS, NOTES, CHEQUES, &c. Every bill of exchange, promissory note, bank post bill, or other negotiable instrument for any lawful amount not exceeding £50.. Exceeding £50 and not exceeding £100 And for every additional £100 or fraction thereof 0 1 0 0 1 0 Every bill of exchange drawn in the Colony, but payable out of the Colony, if drawn in sets of three or more, on each bill of the set, one third of the above rates. Every cheque upon a bank 1. Bank notes need not be stamped. .. £0 0 1 2. By cheques upon a bank are meant all drafts or orders upon any bank payable on demand or at sight either to bearer or to order. 3. If any bank shall pay or otherwise honour any cheque, bill, draft or note, not being a bank note, which shall not be written upon stamped paper, or have an adhesive stamp affixed and cancelled, "the cashier of such bank, whether the person who paid or otherwise honoured such cheque, bill, draft, or note, or not, shall be liable to a penalty of two pounds sterling, to be recovered as is in this Act provided. 4. If any person shall contravene section 26 of the Act 3 of 1864, he shall be liable to a penalty not exceeding two pounds sterling, to be recovered as in this Act is provided, in lieu of any penalty by the said section of the said Act 3 of 1864 provided. CCCC No. 13-1870. 5. No "good-for," "I O U," or other acknowledgment of debt, not being a promissory note, and not being negotiable, shall require to be stamped so long as it shall be retained by the creditor to whom it was first delivered, and it may be paid by the debtor to such creditor without being stamped. But if such creditor shall cede or transfer the same, he shall before doing so, affix thereto an adhesive stamp of the value which would be necessary in case the same were a promissory note; and the cessionary, or transferee, shall cancel the said stamp in case the same be not already cancelled; and any person ceding or transferring any such instrument without first stamping the same, if it be not already stamped, shall be liable to a penalty not exceeding two pounds sterling; and every person receiving such instrument without cancelling such stamp shall be liable to a like penalty of two pounds sterling; such penalties to be recovered as in this Act is provided. 6. No person who shall have granted any such instrument as is described in paragraph 5 shall pay or satisfy the same to any person other than the person to whom it was first given, unless it shall be duly stamped, under a penalty of two pounds sterling, to be recovered as in this Act is provided. 7. Every adhesive stamp mentioned in this tariff shall be cancelled by placing in figures in ink, upon such stamp, the amount mentioned in any cheque, good-for, I O Ù, or other instrument, and by writing the name or the initials of the name of the person cancelling such instrument, together with the date of such cancellation, anything in the proviso in the 26th section of the Act No. 3 of 1864 to the contrary notwithstanding. 8. Every promise in writing by one person to pay money to another person named in such writing, whether at some time specified in such writing or on demand, and whether payable to the order of the payee or not, shall be deemed to be a promissory note for the purpose of this Act, so as to require to be stamped as such. 5. SHIPS, &c. Bills of sale of any ship, where the consideration given shall For every additional £100 or fraction thereof Exceeding £50 and not exceeding £100 £100 and not exceeding £200 For every additional £100 or fraction thereof Bills of lading, each copy £0 5 0 0 5 0 0 0 0 .. Charter-parties of any ship of the burden of 25 tons of ton- For every 100 tons of tonnage or every fraction of 100 tons Every sea protest 47030 0 10 1. Every bill of lading shall be written on stamped paper, and shall in no case be stamped after the same shall be executed, anything in the fourteenth section of the Act 3 of 1864 to the contrary notwithstanding. |