CHAPTER XXII: 
STAMP DUTIES 
IN considering the imposition of duties it is necessary to 
bear in mind that Acts of this character must be strictly 
construed according to the natural interpretation of the 
words used—in other words, effect must be given to the 
intention of the legislature, as that intention is to be gathered 
from the language employed, having regard to the context 
in connection with which it is employed. The subject, there- 
fore, cannot be taxed without clear words for the purpose. 
[t rests upon the parties to an instrument and the persons 
concerned in the preparation of it, to take care that the law 
is not evaded, and s. 5 of the Stamp Act, 1891, imposes a 
penalty upon them if there is any neglect to set forth fully and 
truly in the instrument all the facts and circumstances 
affecting the liability thereof to duty, or the amount of duty 
with which it is chargeable. If an instrument is of such 
description as to fall under two or more heads of charge, and 
consequently may be liable to duty at different rates, it 
should be stamped with duty at the highest rate. The most 
recent decision on this subject was given in 1908 by the House 
of Lords in the case of Speyer Brothers v. The Commissioners 
of Inland Revenue (1908), A.C. 92. 
Impressed The Stamp Act, 1891, provides that, except where express 
and Adhesive provision is made to the contrary, stamp duties for the time 
Stamps. being chargeable by law upon any instrument are to be de- 
noted by impressed stamps only, and accordingly adhesive 
stamps ate only applicable to a few descriptions of instru- 
ments. Where the use of adhesive stamps is allowed, the 
ordinary stamps for denoting postage and revenue may be 
used for an instrument charged with a duty not exceeding 
2s. 6d., unless an appropriated stamp is provided, as in 
the case of foreign bills or notes. In all cases the adhesive 
stamp must be cancelled by writing upon it the name or 
initials of the person or firm and the date, or the stamp 
must be otherwise effectively cancelled, so as to render it 
incapable of further use. The Act also provides that an 
instrument containing or relating to several distinct matters 
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