alleging that he had a share in a concern, which allegation was denied and had not been established, and whilst it was doubtful whether it would be established, could get the accounts of the defendant's private business and of his dealings with other people."

With regard to the 7th rule, when leave has been obtained to deliver interrogatories, the whole set would not be set aside except, perhaps, on the ground of prolixity. When leave has not been obtained, they can be set aside on that ground if leave is necessary, and when leave is unnecessary they will be set aside as a whole if unnecessary or vexatious, but with leave to deliver reasonable and proper ones in proper cases (ƒ).

The procedure as to interrogatories in county courts is substantially the same as that in the High Court. But in the county court no interrogatories can be delivered without leave, and the County Court Rules (g) make no provision for setting any interrogatories aside.

(f) See Cawley v. Burton, 32 W. R. 33.
(g) See Appendix.

CHAPTER IX.

STAMPS.

In this chapter only the leading principles of the law relating to stamps will be stated, so far as they affect the admissibility in evidence of written documents.

The general rule is, that no instrument executed in any part of the United Kingdom, or relating, wheresoever executed, to any property situate, or to any matter or thing done or to be done, in any part of the United Kingdom, shall (except in criminal proceedings) be pleaded or given in evidence, or admitted to be good, useful, or available in law or equity, unless it is duly stamped in accordance with the law in force at the time when it was first executed.

The 14th section of the Stamp Act, 1891 (a) (which consolidates the previous enactments), provides that "(1) Upon the production of an instrument chargeable with any duty as evidence in any court of civil judicature in any part of the United Kingdom, or before any arbitrator or referee, notice shall be taken by the judge, arbitrator, or referee of any omission

(a) 54 & 55 Vict. c. 39.

or insufficiency of the stamp thereon, and if the instrument is one which may legally be stamped after the execution thereof, it may, on payment to the officer of the court whose duty it is to read the instrument, or to the arbitrator or referee, of the amount of the unpaid duty, and the penalty payable on stamping the same, and of a further sum of one pound, be received in evidence, saving all just exceptions on other grounds. (2) The officer, or arbitrator, or referee receiving the duty and penalty shall give a receipt for the same, and make an entry in a book kept for that purpose of the payment and of the amount thereof, and shall communicate to the commissioners the name or title of the proceeding in which, and of the party from whom, he received the duty and penalty, and the date and description of the instrument, and shall pay over to such person as the commissioners may appoint the money received by him for the duty and penalty. (3) On production to the commissioners of any instrument in respect of which any duty or penalty has been paid, together with the receipt, the payment of the duty and penalty shall be denoted on the instrument. (4) Save as aforesaid, an instrument executed in any part of the United Kingdom, or relating, wheresoever executed, to any property situate, or to any matter or thing done or to be done, in any part of the United Kingdom, shall not, except in criminal proceedings, be given in evidence, or be available for any purpose whatever, unless it is duly stamped in accordance with the law in force at the time when it was first executed."

It will be noticed that the above provisions only apply to instruments which can legally be stamped after execution.

The 15th section (a) of the Stamp Act, 1891, provides, by sub-sect. (1), that "Save where other express provision is in this act made, any unstamped or insufficiently stamped instrument may be stamped after the execution thereof, on payment of the unpaid duty and a penalty of ten pounds, and also by way of further penalty, where the unpaid duty exceeds ten pounds, of interest on such duty, at the rate of five pounds per centum per annum, from the day upon which the instrument was first executed up to the time when the amount of interest is equal to the unpaid duty.'

For "the other express provision" the act must be consulted, as it is not proposed to deal fully with the subject here. But it may be remarked that sect. 40 provides that a bill of lading is not to be stamped after execution, and also that sect. 102 provides that "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."

The party who objects to the want or sufficiency

(a) For the whole section see Appendix.

of a stamp must prove it (b); and the judge will determine the question before the instrument can be shown to the jury (c); but by sect. 12 of the Stamp Act, 1891, provision is made for taking the opinion of the Commissioners of Inland Revenue on the liability of any instrument to duty, and for stamping such instrument in accordance with such opinion; and it is enacted that "every instrument stamped with the particular stamp denoting either that it is not chargeable with any duty, or is duly stamped, shall be admissible in evidence, and available for all purposes notwithstanding any objection relating to duty."

If an agreement is no more than a proposal, it does not require a stamp; but when it is either an agreement strictly, or evidence of one, it must be stamped, if the subject-matter is above 5l. (d). Where an agreement, which appears to be in writing, is in dispute between parties, it must, according to the rule which requires the best evidence, be produced; and, when produced, if it appears to require a stamp, it will be inadmissible unless it be properly stamped. Thus, where it appears in the course of a party's case that there is a written agreement, bearing directly on the points at issue, he must produce it duly stamped (e). Such an agreement cannot be treated as a nullity, if it is produced and appears to

(b) Doe v. Coombs, 3 Q. B. 687.

(c) Per Lord Tenterden, Jardine v. Payne, 1 B. & Ad. 670.
(d) Cf. Hegarty v. Milne, 14 C. B. 627.

(e) Buxton v. Cornish, 12 M. & W. 426