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Delivery Orders.

means

54 & 55 Vict. c. 39.

as to duty

on delivery order.

Sect. 69.-(1.) For the purposes of this Act "delivery order" any document or writing entitling, or intended to entitle, any person Provisions therein named, or his assigns, or the holder thereof, to the delivery of any goods, wares, or merchandise of the value of forty shillings or upwards lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any wharf, such document or writing being signed by or on behalf of the owner of such goods, wares, or merchandise, upon the sale or transfer of the property therein.

(2.) A delivery order is to be deemed to have been given upon a sale of, or transfer of the property in, goods, wares, or merchandise of the value of forty shillings or upwards, unless the contrary is expressly stated therein.

(3.) The duty upon a delivery order may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the instrument is made, executed, or issued.

Sect. 70.-(1.) If any person

(a.) Untruly states, or knowingly allows it to be untruly stated, in a delivery order, either that the transaction to which it relates is not a sale or transfer of property, or that the goods, wares, or merchandise to which it relates are not of the value of forty shillings; or

(b.) Makes, signs, or issues any delivery order chargeable with duty, but not being duly stamped; or

(c.) Knowingly, either himself, or by his servant or any other person, delivers or procures or authorises the delivery of any goods, wares, or merchandise mentioned in any delivery order which is not duly stamped, or which contains to his knowledge any false statement with reference either to the nature of the transaction, or the value of the goods, wares, or merchandise, he shall incur a fine of twenty pounds.

(2.) But a delivery order is not, by reason of the same being unstamped, to be deemed invalid in the hands of the person having the custody of, or delivering out, the goods, wares, or merchandise therein mentioned, unless such person is proved to have been party or privy to some fraud on the revenue in relation thereto.

[See post,

p. 167.]

Penalty for use of unstamped

or untrue order.

Sect. 71.-The duty upon a delivery order is, in the absence of any By whom special stipulation, to be paid by the person to whom the order is given, duty on and any person from whom a delivery order chargeable with duty is

delivery

order to be paid.

54 & 55

required may refuse to give it, unless or until the amount of the duty Vict. c. 39. is paid to him.

Provisions

as to duty upon receipts.

Terms

upon which receipts

may be

stamped

after execution.

Penalty for

offences in reference to receipts.

Provisions as to

warrant for goods.

66

Receipts.

Sect. 101.-(1.) For the purposes of this Act the expression receipt" includes any note, memorandum, or writing whereby any money amounting to two pounds or upwards, or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknowledged or expressed to have been received or deposited or paid, or whereby any debt or demand, or any part of a debt or demand, of the amount of two pounds or upwards, is acknowledged to have been settled, satisfied, or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person.

(2.) The duty upon a receipt may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the receipt is given before he delivers it out of his hands.

Sect. 102.-A receipt given without being stamped may be stamped with an impressed stamp upon the terms following; that is to say, (1.) Within fourteen days after it has been given, on payment of the duty and a penalty of five pounds;

(2.) After fourteen days, but within one month, after it has been given, on payment of the duty and a penalty of ten pounds; and shall not in any other case be stamped with an impressed stamp. Sect. 103.-If any person

(1.) Gives a receipt liable to duty and not duly stamped; or
(2.) In any case where a receipt would be liable to duty refuses to
give a receipt duly stamped; or

(3.) Upon a payment to the amount of two pounds or upwards gives
a receipt for a sum not amounting to two pounds, or separates
or divides the amount paid with intent to evade the duty;

he shall incur a fine of ten pounds.

Warrant for Goods.

Sect. 111.-(1.) For the purposes of this Act the expression "warrant for goods" means any document or writing, being evidence of the title of any person therein named, or his assigns, or the holder thereof, to the property in any goods, wares, or merchandise lying in any warehouse or dock, or upon any wharf, and signed or certified by or on behalf of the person having the custody of the goods, wares, or merchandise.

54 & 55

(2.) The duty upon a warrant for goods may be denoted by an adhesive stamp, which is to be cancelled by the person by whom the Vict. c. 39. instrument is made, executed, or issued.

(3.) Every person who makes, executes, or issues, or receives or takes by way of security or indemnity, any warrant for goods not being duly stamped, shall incur a fine of twenty pounds.

[blocks in formation]

AGREEMENT, or any MEMORANDUM of an AGREEMENT,
made in England or Ireland under hand only, or made
in Scotland without any clause of registration, and not
otherwise specifically charged with any duty, whether
the same be only evidence of a contract, or obligatory
upon the parties from its being a written instrument. 0 0 6

Exemptions.

(1.) Agreement or memorandum the matter whereof

is not of the value of £5.

(2.) Agreement or memorandum for the hire of any
labourer, artificer, manufacturer, or menial

servant.

(3.) Agreement, letter, or memorandum made for or
relating to the sale of any goods, wares, or
merchandise.1

BILL OF LADING of or for any goods, merchandise, or

effects to be exported or carried coastwise.

And see sect. 40.

DELIVERY ORDER

DOCK WARRANT. See WARRANT FOR GOODS.

RECEIPT given for, or upon the payment of, money amounting to £2 or upwards

006

0 0 1

0 0 1

1 The exception includes a guarantee for the price of goods sold (Warrington v. Furbor (1807), 8 East. 242; Chanter v. Dickinson (1843), 5 M. & Gr. 253, discussing previous cases; cf. Rein v. Lane (1867), L. R. 2 Q. B. 144, at p. 150, Blackburn, J.). The exception does not extend to a contract under seal (Clayton v. Burtenshaw (1826), 5 B. & C. 41, at p. 46, per Bayley, B.).

54 & 55

Vict. c. 39.

Exemptions.

*

*

(9.) Receipt given upon any bill or note of the Bank
of England or the Bank of Ireland.

(11.) Receipt endorsed or otherwise written upon or
contained in any instrument liable to stamp
duty, and duly stamped, acknowledging the
receipt of the consideration money therein
expressed, or the receipt of any principal
money, interest, or annuity thereby secured
or therein mentioned.

WARRANT FOR GOODS

£ s. d.

0 0 3

Exemptions.

(1.) Any document or writing given by an inland
carrier acknowledging the receipt of goods
conveyed by such carrier.

(2.) A weight note issued together with a duly
stamped warrant, and relating solely to the
same goods, wares, or merchandise.

And see sect. 111.

Extracts of contracts by married

women.

THE MARRIED WOMEN'S PROPERTY ACT, 1893.

(56 & 57 VICT. c. 63.)

[5th December, 1893.]

Sect. 1.-Every contract hereafter entered into by a married woman, otherwise than as agent

(a.) Shall be deemed to be a contract entered into by her with
respect to and to bind her separate property, whether she
is or is not in fact possessed of or entitled to any separate
property at the time when she enters into such contract;
(b.) Shall bind all separate property which she may at that time
or thereafter be possessed of or entitled to; and

(c.) Shall also be enforceable by process of law against all property
which she may thereafter while discovert be possessed of
or entitled to;

Provided that nothing in this section contained shall render available to satisfy any liability or obligation arising out of such contract any separate property which at that time or thereafter she is restrained from anticipating.

APPENDIX II.-NOTES.

NOTE A.-ON THE USE OF THE TERMS CONTRACT,
CONDITION, AND WARRANTY.

I.-CONTRACT.

The disposition of the best modern writers appears to be to define Contract. "contract" as an agreement enforceable by law. There is no question that contract is a species of which agreement is the genus. But having regard to the ordinary language of English cases, the definition seems rather too narrow, for it excludes the case of agreements of imperfect obligation-as, for instance, a verbal agreement to sell goods above the value of £10, which is unenforceable till part performance, or an agreement which does not bear the proper stamp, or an agreement against which the Statute of Limitations may be pleaded. In ordinary legal language all these agreements would be described as contracts (see e.g. the language of the 17th sect. of the Statute of Frauds). They all have certain legal consequences. They are cognisable, though not enforceable, by law. But to define a contract as an agreement intended to be enforceable, and, in fact, cognisable by law, though correct according to ordinary language, appears to be too vague for a scientific definition. Having regard to the existing use of the term, any precise definition must be more or less arbitrary.

The so-called "contracts of record" are not contracts within any legitimate meaning of the term.

Citations.

1.—" A contract is a speech betwixt parties that a thing which is not done be done."-The Mirror, ch. ii., s. 27.

2.—“ An agreement upon sufficient consideration to do or not to do a particular thing."-Blackstone's Com., bk. ii. ch. 30, § 9, adopted by Kindersley, V.C., in Haynes v. Haynes (1861), 1 Dr. and Sm., p. 433. See Fry on Specific Performance, 3rd ed., p. 1.

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