11. Upon, from and after the day in the first section men- No money to tioned, no money shall be paid to or shall be received by any be received Court or to or by any Officer entitled to receive any such for such fees. fees as aforesaid, for any such fee due and payable to the Crown, under any of the said Acts.

payable to be

12. Upon, from and after the said day, no matter or pro- No proceedceeding whatever upon which any fee is due or payable to the ings on which Crown as aforesaid, shall be issued or shall be received or acted such fees are upon by any Court or by any Officer entitled to receive any valid until all such fee until a stamp or stamps under this Act for the sum dues are paid corresponding in amount with the amount of the fee so due or by stamps. payable to the Crown as aforesaid, for, upon or in respect of such matter or proceeding, and in lieu of such sum so due and payable to the Crown, shall have been attached to or impressed upon the same.

13. Every matter and proceeding whatever, upon which Proceedings any such fee is due or payable to the Crown as aforesaid, and not duly stamped to be which is not so duly stamped shall, if not afterwards stamped void." under the provisions of this Act, be absolutely void for all purposes whatsoever.

14. In all cases of search, examining and authenticating Cases of office copies of papers made by the Attorney or Solicitor, and search, &c., in all other cases when it has not been customary to use in provided for. reference to such search, examination, authentication, matter or thing, any written or printed document or paper whereon the stamp could be stamped or affixed, the party or his Attorney or Solicitor, requiring such matter or thing so to be done, shall make application for the same by a short note or memorandum in writing, and a stamp or stamps to the amount of the fee so payable, shall be stamped on or affixed to such note or memorandum.

15. No Sheriff or other Officer or person shall serve or Nounstamped execute any writ, rule, order or proceeding, or the copy of any process, &c., writ, rule, order or proceeding upon which any such fee or to be served. charge is due or payable, and which is not duly stamped under this Act, and every such service and execution contrary to this Act shall be void, and no recompense shall be allowed therefor.

ed whenever

16. No matter or proceeding which may have been duly Another stamped for the purpose for which it may have been used, shall stamp requirbe considered as stamped for any other purpose, in case another another fee or charge is due or payable thereon for any other charge is due. or further use of the same matter or proceeding.

17. The court in which any such matter or proceeding is, Court to take or is pending, which ought to be, but is not so duly stamped, notice of want shall not, nor shall any Judge of such Court take or allow any though no obmatter or proceeding to be had or taken upon, or in respect of jection is

of stamp,

such made.

Court may

to be affixed on certain

terms.

such matter or proceeding, although no exception be raised thereto by any of the parties, until such matter or proceeding has been first duly stamped.

18. Any party to any matter or proceeding in any Court allow stamps which ought to be, but is not so duly stamped, may apply to the Court in which such matter or proceeding is pending, or to any Judge having jurisdiction in the case for leave to have the same duly stamped, and in case this Act has not been knowingly and wilfully violated, the application shall on payment of costs be granted for the duly stamping of such matter or proceeding with stamps of such amount beyond the fee due thereon as may be thought reasonable, not exceeding ten times the amount of the stamp.

Retroactive

19. The affixing of such stamp or stamps, under any order effect of order. made for that purpose, shall have the same effect as if the said matter or proceeding had been duly stamped in the first instance.

Stamps used

to be obliterated, so as

again.

20. In every case in which a stamp or stamps has or have, under this Act, been attached to or impressed upon any matter not to be used or proceeding, it shall be the duty of the officer who may issue or who may receive such matter or proceeding, forthwith upon the issue or upon the receipt thereof, to cancel the same by writing or stamping or impressing in ink on such stamp his name and the date thereof, so as effectually to obliterate and cancel the stamp, and so as not to admit of its being used again.

Fees or dues

increased in

certain cases.

21. All fees now payable or hereafter at any time to become to the Crown payable shall, after the passing of this Act, or after they shall become payable, be at the following rates: all such fees up to ten cents shall be made and paid at ten cents; all from ten cents to twenty cents, at twenty cents; all from twenty cents to thirty cents, at thirty cents; and so in like manner all other fees which are not multiples of ten cents, shall be stated and payable at the multiple of ten cents next above the sum at which they are so stated; excepting the charge now made of one penny per folio in the Court of Chancery, in Upper Canada, for examining and authenticating office copies of papers, and in such cases the charge under this Act shall be for examining and authenticating office copies of papers when the same do not exceed three folios five cents and for every three folios above the first three folios an additional five cents-and for any number of folios less than three, above any number of folios divisible by three, the charge for such broken number shall be five cents.

Special provision as to charge by folios.

Finance Minister to procure stamps, &e.

22. The Finance Minister shall procure the necessary stamps required under this Act, which he shall deliver to the Receiver General from time to time as they may be required, and he shall keep an account of the numbers, denomination and amount thereof,

thereof, and of the dates at which they are so procured and delivered.

the same.

23. The Receiver General upon payment to him of the proper Receiver Geamount, shall deliver such of the said stamps as may be neral to sell from time to time required and he shall keep an account of the number, denomination and amount thereof, according as he shall receive and deliver them.

24. The Receiver General shall, subject to the provisions Allowance to hereinafter contained, allow to any person who takes at any be made to one time stamps to the amount of five dollars or upwards purchasers: discount at the rate of five per centum :

vendor of

25. The Governor by order in Council may, however, if he Governor may deems it expedient to do so, make arrangements with any make any particular person or persons, for the sole sale of stamps to person sole him or them in any locality, and for such time as may be stamps in any thought expedient, at any rate of discount not exceeding locality. however the rate above stated, and in such case, the Receiver General shall not issue any stamps to any other person or persons in the locality specified in such order in Council.

26. In case an arrangement is so made with any person or Obligations of persons for the issue of stamps, as under the next preceding such persons. section mentioned, each such person shall be bound at all times to keep on hand such a supply of the different kinds of stamps during the time for which the arrangement lasts as may be reasonably expected to be required of him; and he shall be bound to sell the same to all persons who may demand the same upon payment to him of the amount or value of such stamps; and in case of any violation of any duty imposed by this Penalty for section, he shall forfeit as a penalty to Her Majesty a sum contravennot exceeding twenty dollars, and shall further be liable for the damages sustained by any party through such violation of duty.

tion.

27. The Governor in Council may, from time to time, make Allowance for such regulations as may be thought expedient, for an allowance stamps spoiled for such stamps issued underthis Act as may have been spoiled or returned. or rendered useless or unfit for the purpose intended, or for which the owner may have no immediate use, or which through mistake or inadvertence may have been improperly or unnecessarily used; and such allowance shall be made either by giving other stamps in lieu of the stamps so allowed for, or by repaying the amount or value to the owner or holder thereof, after deducting the discount (if any) allowed on the sale of stamps of the like amount.

special fund, or purpose.

28. In case it may be necessary to distinguish the stamps As to stamps which are issued for any special fund or purpose from those issued for any which are applicable to the Consolidated Revenue of the Province, the Governor may, by Order in Council, direct such distinction to be made and observed in such manner, and from

and

Penalty for issuing, &c., any writ or proceeding without having it duly stamped.

For not properly obliterating stamps.

Application of fines.

for fines.

and by such means or differences in the lettering or numbering, or in the colour or form or otherwise of the stamp, as he may find or consider it to be necessary or expedient.

29. Every person who shall knowingly issue, or shall knowingly receive, procure or deliver, or who shall knowingly serve or execute any writ, rule, order, matter or proceeding upon which any fee is due or payable to the Crown as aforesaid, without the same being first duly stamped under this Act, for the fee payable thereon, shall be subject for the first offence, to a fine not exceeding ten dollars, for the second offence, to a fine not exceeding fifty dollars and for the third and every subsequent offence, to a fine of two hundred dollars; and in default of payment of such fines to an imprisonment not exceeding one month for the first offence, three months for the second offence and one year for the third and any subsequent offence.

30. Every person who shall fail or omit to obliterate and cancel any stamp in the manner and at the time hereinbefore provided, shall be subject to a fine not exceeding twenty dollars, and in default of payment thereof, to imprisonment for a period not exceeding two months.

31. All fines imposed by this Act shall be paid to the Receiver General, for the general uses of the Province, and shall be recovered before any court having competent jurisdiction to the amount, at the instance of Her Majesty's Attorney General Proof in suits or Solicitor General; and the production of any such writ, rule, order, matter or proceeding unstamped, or stamped for too low and insufficient a sum, or the stamp of which is not properly and sufficiently obliterated and cancelled, or the proof of any such writ, rule, order, matter or proceeding having been unstamped or not sufficiently stamped at the time when it was so issued or received, or served or executed as aforesaid, or of the stamp not having been properly and sufficiently obliterated and cancelled, shall be sufficient prima facie evidence of such writ, rule, order, matter or proceeding having been knowingly or wilfully so issued or received, or served or executed without being or having been first stamped, or without the stamp having been properly and sufficiently obliterated and cancelled.

Imitating 32. The copying or imitating of any stamp, issued under this stamps to be forgery: using Act, shall be forgery, and shall be punishable as such; and the stamps over using again or re-issuing of any stamp which has before been again to be a used, or which has been obliterated and cancelled as for a new misdemeanor. and valid stamp, shall be a misdemeanor, punishable by fine not exceeding fifty dollars, or by imprisonment not exceeding two months, or by both at the discretion of the Court.

Act not to apply to

33. This Act shall not apply to any Court or Officer established or appointed under chapter one hundred and twenty

eight, of the Consolidated Statutes for Upper Canada, nor to any certain Courts matters or proceedings had, taken, or recorded before this Act and Officers. takes effect.

CAP. VI.

An Act to amend the law respecting the Public
Accounts, and the Board of Audit.

[Assented to 30th June, 1864.]

IN

N amendment of chapter sixteen of the Consolidated Preamble. Statutes of Canada, An Act respecting the Collection and Con. Stat. Management of the Revenue, the Auditing of Public Accounts Can. Cap. 16. and the liability of Public Accountants: Her Majesty, by and with the advice and consent of the Legislative Council and Assembly of Canada, enacts as follows:

members of

1. The Deputy Receiver General, the Deputy Postmaster Certain offiGeneral, the Assistant Commissioner of Crown Lands, and the cers to be Deputy Commissioner of Public Works, for the time being, the Board of shall respectively be ex officio Members of the Board of Audit; Audit. and the Auditor shall be the Chairman of the said Board, Chairman. anything in the said Act to the contrary notwithstanding.

2. The Deputy Postmaster General, the Assistant Commis- Certain offisioner of Crown Lands, and the Deputy Commissioner of cers to audit Public Works, shall respectively audit the details of the the accounts accounts of their several departments in the first instance, partments. and be responsible for the correctness of such Audit.

of their de

3. The Deputy Receiver General shall keep the account of Deputy Receithe Province with the Provincial Agents in England, and with ver General to the Bank or Banks receiving or paying public moneys in the keep certain Province, and shall audit the accounts of moneys paid for interest on Provincial Stock, Debentures or other Provincial Securities.

accounts, &c.

4. The Commissioner of Customs shall, in addition to the Commr. of duties of audit assigned to him by the said Act, audit the Customs to accounts of the expenses of collection and contingencies of the audit expenses Officers of Customs and Excise.

of Collection,

&c.

5. The audit of all other Public Accounts shall belong to the Other acDeputy Inspector General and the Auditor.

counts.

6. Notwithstanding anything in the said Act, the duties Division of assigned by it or by this Act to the Auditor and the Deputy work of AuInspector General, may be divided and distributed between ditor and Deputy Insthe said two Officers in such manner as the Governor in Council may, from time to time, see fit to direct, and such of ral. the

pector Gene