Aperçu des moyens directs et indirects mis dans les divers pays à la disposition des acheteurs étrangers pour s'assurer de la qualité des marchandises dont ils deviennent acquéreurs dans ces pays

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Monograph

Identifikator:: 1782650954

URN:: urn:nbn:de:zbw-retromon-170929

Document type:: Monograph

Title:: Aperçu des moyens directs et indirects mis dans les divers pays à la disposition des acheteurs étrangers pour s'assurer de la qualité des marchandises dont ils deviennent acquéreurs dans ces pays

Place of publication:: Genève

Year of publication:: 1928

Scope:: 136 S.

Digitisation:: 2022

Collection:: Economics Books

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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Irlande

Collection:: Economics Books

364 SECRETARIAL PRACTICE of a debenture so redeemed, or the issue of another debenture n its place shall be treated as the issue of a new debenture for the purposes of stamp duty. In considering the duties payable on bills of exchange and promissory notes, the rates of which are set out in Appendix A, it is important to bear in mind that there is a clear distinction between the provisions of the stamp law and the provisions of the Bills of Exchange Act, 1882. S. 32 of the Stamp Act defines a bill of exchange as any ‘draft, order, cheque, and letter of credit, and any document or writing (except a bank note) entitling or purporting to entitle any person, whether named therein or not, to payment by any other person of, or to draw upon any other person for, any sum of money.’ Bills payable A fixed duty of 2d. is payable on bills payable on demand or on Demand. at sight or on presentation, or within three days after date or sight. The expression ‘bill of exchange payable on demand’ is defined by s. 32 as including (2) an order for the payment of any sum of money by a bill of exchange or promissory note, or for the delivery of any bill of exchange or promissory note in satisfac- tion of any sum of money, or for the payment of any sum of money out of any particular fund which may or may not be available, or upon any condition or contingency which may or may not be performed or happen; and an order for the payment of any sum of money weekly, monthly, or at any other stated periods, and also an order for the payment by any person at any time after the date thereof of any sum of money, and sent or delivered by the person making the same to the person by whom the payment is to be made, and not to the person to whom the payment is to be made, or to any person on his behalf.’ Accordingly bills payable on demand, within the meaning of this section, include orders directing the regular payments of subscriptions, premiums on policies of insurance, &c., and care should be taken that they bear the twopenny stamp. An order relating to the payment of money out of a par- ticular fund chargeable with the fixed duty of two pence may take the form of a letter delivered to the payee. There are several cases on this subject, and the two following letters may be cited as illustrations: — 1. Please to remit to Messrs. Howe Whittaker and Tatham £700 and charge it in the account with me in (b)

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