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92. For the purposes of this Proclamation where a bill or note is required to be protested within a specified time or before some further proceeding is taken it is sufficient that the bill has equivalent to protest. been noted for protest before the expiration of the specified time or the taking of the proceeding, and the formal protest may be extended at any time thereafter as of the date of the noting.

Protest when not

93. Where a dishonoured bill or note is authorised or required to be protested and the services of a notary cannot be ary not accessible. obtained at the place where the bill is dishonoured, any landowner or householder of the place may in the presence of two witnesses give a certificate signed by them attesting the dishonour of the bill, and the certificate shall in all respects operate as if it were a formal protest of the bill. The form given in the schedule to this Proclamation may be used with necessary modifications and if used shall be sufficient.

94. The provisions of this Proclamation as to crossed cheques shall apply to a warrant for payment of a dividend to a coupon for payment of interest and to postal or money orders. 95. Nothing in this Proclamation shall affect the provisions of or in any way restrict :

____________

(1) The Stamp Laws or any law for the time being in force
relating to the revenue.

(2) Law No. 2 of 1893 relating to banks and any amend-
ment thereof.

(3) The Laws relating to companies.

(4) The procedure and practice in regard to the granting of
provisional sentence in judicial proceedings.

But all other laws inconsistent with the provisions of this Proclamation shall be repealed from and after the taking effect of this Proclamation.

96. This Proclamation shall be known and cited as "The Bills of Exchange Proclamation 1902" and shall take effect from and after the fifteenth April next.

SCHEDULE.

FORM OF PROTEST WHICH MAY BE USED WHEN THE SERVICES OF A NOTARY
CANNOT BE OBTAINED.

Witnesses

Know all men that I, A. B., landowner or householder of... in the district of........ .Transvaal at the request of C. D. there being no notary public available did on the........ .day of.. 190......at... .demand payment (or acceptance) of the bill of exchange hereunder written from E. F., to which demand he made answer (state answer if any) wherefore I now in the presence of G. H. and J. K. do protest the said bill of exchange.

A. B.............

Proc. No. 11 of 1902.

G. H...
J. K.

...

N.B.-The bill itself should be annexed or a copy of the bill and all that there is thereon should be underwritten.

Dividend warrants and coupon for interest may be crossed.

Laws not to be affected by this Proclamation.

Short title.

Proc. No. 12 of 1902.

Preamble.

Definition of terms.

PROCLAMATION

By His Excellency the Administrator of the Transvaal.

(DATED 19TH MARCH, 1902.)

(To Amend the Law Relating to Stamp Duties.)

WHEREAS it is desirable to amend the Law relating to

Stamp

Now, therefore, by virtue of the authority in me vested, I do hereby declare, proclaim, and make known as follows:

1. In this Proclamation, unless the context otherwise requires, the following expressions in inverted commas shall bear the meanings assigned to them :

"Governor" means the Officer for the time being administering the Government of the Transvaal.

"Material" includes every sort of material upon which
words or figures can be expressed.

"Instrument" includes every written document.
"Writing" or "Written
"Written" includes printing, typewriting,

or any process of producing printing or writing.
"Stamp means as well a stamp impressed by means of a

99

die as an adhesive stamp.

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Stamped," with reference to instruments and material, applies as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto. "Executed" and "Execution," with reference to instruments not under seal, mean signed and signature. "Money" includes all sums expressed in British or in any foreign or Colonial currency.

"Forge" and "Forged " include counterfeit and counter

feited.

"Duty" means any stamp duty for the time being chargeable by law.

"Die" includes any plate, type, tool or implement whatever used in terms of this Proclamation for expressing or denoting any duty or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped or is not chargeable with any duty, or for denoting any fee, and also any part of any such plate, type, tool, or instrument.

"Marketable Security" includes any stock, debenture,
security, share, or the like, of such description as to
be capable of being sold in any share market or
exchange in South Africa.

2. The laws specified in the first Schedule of this Proclamation and so much of any other law as may be repugnant to or inconsistent with the provisions thereof are hereby repealed: Provided that

(a) All offences against the provisions of such repealed
laws may be prosecuted and all fines and penalties
incurred or chargeable thereunder may be recovered,
in the same way as if there had been no such repeal
in any case in which such offence was committed or
liability to such fine or penalty incurred prior to the
taking effect of this Proclamation.

(6) Nothing herein contained shall affect the stamping of
any instrument executed prior to the taking effect of
this Proclamation.

3. It shall and may be lawful for the Governor from time to time to nominate and appoint such persons as he may think fit, who shall be charged with any or all of the following duties:

(a) The providing, custody, and management of proper and
sufficient dies and materials for impressing or denoting
stamp duties;

(b) The making, custody, and management, supply, sale and
distribution, of stamps required for the purposes of this
Proclamation;

(c) The stamping of deeds and the defacing of stamps in
accordance with the provisions of this Proclamation.

4. It shall and may be lawful for the Governor from time to time to make regulations for the due discharge of the duties imposed on Distributors of stamps, and for the due accounting for all stamps or moneys received therefor, and from time to time to vary or revoke the same.

(a) Where a stamp has been inadvertently and un

designedly spoilt, obliterated, or rendered unserviceable,
either before it has been affixed to any instrument, or
before any material or instrument on which the stamp
has been placed has been executed by any party;
(b) Where a stamp has been affixed to any material or
instrument which for any reason is not executed by
any person or used for the purpose intended.

Proc. No. 12 of 1902.

For such regulations see Government Notice 232 of 1902 (Gazette, 13th June, 1902, p. 849).

Repeal of Laws.

Appointment of

Officers.

stamps.

*5. Subject to such regulations as may from time to time Power to make be made by the Governor and to the production of such allowance for spoilt evidence as the Controller of the Treasury may require, the said Controller may in his discretion make an allowance in the following cases to any person tendering stamps that may have been spoilt or rendered unserviceable, namely:

Regulations for

guidance of Officers.

Proc. No. 12 of 1902.

Charge of duties in schedule.

(c) Where a bill of exchange or promissory note signed by or on behalf of the drawer or maker has not been made use of in any manner whatever or delivered out of his hands or tendered for acceptance or endorsement;

(d) Where an instrument executed by any party thereto has been afterwards found either to be void ab initio or to be unfit by reason of any error therein for the purpose originally intended;

(e) Where an instrument executed by any party thereto has not been made use of and is insufficient for the purpose for which it was intended, or becomes void either by reason of the inability or the refusal of some necessary party to execute the same or to complete the transaction according to the instrument;

(ƒ) Where an instrument executed by any party thereto has been inadvertently and undesignedly spoiled, obliterated, or rendered unserviceable, and in lieu thereof another instrument duly stamped giving effect to the same transaction has been executed.

Provided always :—

(1) That the application for relief shall be made within six months after the stamp has been spoilt, obliterated or rendered unserviceable, or within such further period as may be prescribed by regulations made from time to time by the Governor.

(2) That the stamp in respect of which allowance is claimed and any instrument or material to which it may have been affixed is given up to the Controller of the Treasury to be destroyed.

(3) That the allowance shall be by giving to the claimant therefor either other stamps or money to the same value as the Controller of the Treasury thinks fit.

Allowance in case of an

6. Where any person inadvertently and undesignedly has instrument used for an instrument liable to duty a stamp of a greater being over-stamped. value than was necessary, or has used a stamp for an instru

ment not liable to any duty, the Controller of the Treasury may upon application, and subject to such instrument (if liable to duty) being duly stamped, make an allowance in respect of such excess or unnecessary stamps, in the same manner and subject to the same provisions as set forth in the preceding section, on the instrument in question being produced to him and such allowance being denoted thereon.

7. From and after the commencement of this Proclamation, the stamp duties to be charged for the use of His Majesty in His Colonial Government upon the several instruments specified in the second Schedule to this Proclamation, whether executed in this Colony or relating to the transfer of any property situated in this Colony, or to any matter or thing to be done in this Colony, shall be the several duties in the said Schedule

specified, which duties shall be in substitution for the duties theretofore chargeable under the Laws repealed by this Proclamation, and shall be subject to the exemptions contained in this Proclamation, and in any other Law for the time being in force.

8. All stamp duties for the time being chargeable by law upon any instruments are to be denoted by adhesive stamps denoted. except where other provision is made, and no adhesive stamp shall be available which does not bear on the face of it that it is a revenue stamp.

How instruments

stamped.

9. (1) Every instrument written upon stamped material is to be written in such manner and every instrument partly or are to be written and wholly written before being stamped is to be so stamped that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument written upon the same piece of material.

(2) If more than one instrument be written upon the same piece of material every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.

Proc. No. 12 of 1902.

10. Except where express provision to the contrary is made Instruments to be by this or any other Proclamation, an instrument containing or separately charged relating to several distinct matters is to be separately and with duty in certain distinctly charged as if it were a separate instrument with duty in respect of each of the matters.

cases.

11. All the facts and circumstances affecting the liability Facts and circumof any instrument to duty, or the amount of the duty with stances affecting duty which any instrument is chargeable, are to be fully and truly to be set forth in set forth in the instrument; and every person who with intent to defraud the revenue

instruments.

(a) Executes any instrument in which all the said facts
and circumstances are not fully and truly set forth; or
(b) Being employed or concerned in or about the prepara-
tion of any instrument, neglects or omits fully and
truly to set forth therein all the said facts and
circumstances;

shall incur a fine of fifty pounds.

How duties to be

12. (1) Where an instrument is chargeable with ad valorem
duty in respect of—

(a) Any money in any foreign or colonial currency; or

(b) Any stock or marketable security;

the duty shall be calculated on the value on the day of the date of the instrument of the money in British currency according to the current rate of exchange, or of the stock or security according to the average price thereof on such day.

(2) Where an instrument contains a statement of current rate of exchange or average price, as the case may require, and is stamped in accordance with that statement, it is, so far as regards the subject matter of the statement, to be deemed duly

Mode of calculating ad valorem duty in certain cases.

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