CHAPTER LXV.

NATIVE CURRENCY.

Title and application.

Definitions.

Importation of manillas, &c., except

with sanction

of Governor, prohibited. Penalty for importing manillas, &c.,

in contraven

tion of

Section 3.

(P. No. 14-1902.)

1. This Ordinance may be cited as "The Native Currency Ordinance," and shall apply only to the Central and Eastern Provinces of the Protectorate.

2. In this Ordinance and in any Orders or Rules made thereunder where not inconsistent with the context

"Brass rods used as currency means the rods of brass or other metal or compound in use as a medium of exchange in the Protectorate, and whether bent or straight.

"Manillas means any kind of manilla used in the Protectorate and known by the following native names:

(a) The Atorni or Wa-a-hono manilla, used more particularly at Bonny, Opobo, and Akwete.

(b) The Ama-ogono-igbiki manilla, used more particularly in the New Calabar district.

(c) The Prince manilla, used more particularly in New Calabar and Okrika.

(d) The Perekule or Ono-odo manilla, used in the past at Akwete, Ohumbele, Asa, and Obunco.

(e) The Awo-nawo manilla, used more particularly in New Calabar district.

"Protectorate" means that part of the Protectorate to which this Ordinance applies.

3. It shall be unlawful for any person to import into the Protectorate any manillas or brass rods used as currency, except with the sanction in writing of the Governor.

4. Any person importing any manillas or brass rods used as currency into the Protectorate except under the conditions of Section 3 of this Ordinance, shall be liable on conviction before a District Commissioner to a penalty not exceeding fifty pounds or to imprisonment not exceeding three months, and the said manillas. and brass rods shall be liable to confiscation.

to be made by

importer of brass rods.

5. Any person importing any kind of brass rods into the Pro- Declaration tectorate for purposes other than for use as currency, shall make a declaration on oath before a District Commissioner or other officer, as may be directed by the Governor, that the said brass rods are not to be used, sold, or transferred by the importer in any way whatever for use as currency, and shall in such declaration state for what purposes the said rods are imported.

brass rods

6. Any person importing brass rods into the Protectorate with- Penalty for out making the necessary declaration under Section 5 of this importing Ordinance shall be liable on conviction to a penalty not exceeding without fifty pounds or to imprisonment not exceeding three months.

making declaration.

markets.

7. In all payments in all native markets in which brass rods Legal tender used as currency and manillas, or any kinds or kind thereof, have in native or has hitherto been current, tender of payment in current money of the United Kingdom, brass rods used as currency and manillas or any kinds or kind thereof, hitherto current therein, shall be deemed and taken to be a legal tender.

brass rods

8. In all payments in all native markets and other places in the Rate of exProtectorate in which brass rods used as currency have hitherto change of been current, brass rods used as currency shall pass and be current used as as being of the full value and equivalent to current money of the currency in United Kingdom at the following rate, that is to say, four brass native marrods used as currency, at the rate of one shilling sterling.

kets and elsewhere.

manillas in

9. In all payments in all native markets, and in all markets not Rates of being native markets, in which manillas or any kinds or kind exchange of thereof hereinafter mentioned have or has hitherto been current, native and such manillas or kinds or kind thereof shall pass and be current as other markets. being of the full value and equivalent to current money of the United Kingdom at the following rates, that is to say :

(1) Twelve Atorni or Wa-a-hono manillas, at the rate of one shilling sterling;

(2) Twenty-four Ama-ogono-igbiki manillas, at the rate of one shilling sterling;

(3) Twelve Prince manillas, at the rate of one shilling sterling; (4) Four Perekule or Ono-odo manillas, at the rate of one shilling sterling; and

(5) Six Awo-nawo manillas, at the rate of one shilling sterling. (Amended by Order of 18th January, 1906.)

10. The Governor in Council may from time to time, by Order, Power of do all or any of the following things, namely:

Governor to make order.

(1) Fix the rates at which in all payments in any place or places (1) Fixing

in the Protectorate, not being a native market or native rate of markets aforesaid, manillas or any kinds or kind thereof exchange.

(2) Altering rates.

(3) Specifying the markets,

&c. subject

to this Ordi

nance.

(4) Excluding markets, &c. from operation of Ordinance.

(5) Altering,

&c. any Orders.

Power to

make Rules.

named in such Order and hitherto current therein, shall pass and be current as being of the full value and equivalent to current money of the United Kingdom; (2) Alter the rates fixed by this Ordinance or any Order thereunder, at which manillas or brass rods used as currency or any kind thereof shall pass and be current as aforesaid in any native markets and other places or any of them ; (3) Specify the native markets and other places which are subject to the provisions of this Ordinance as being native markets and places in which manillas and brass rods used as currency or any kinds or kind thereof have or has hitherto been current;

(4) Exclude from the operation of this Ordinance any native markets and other places or any of them to which this Ordinance otherwise applies; and

(5) Alter, revoke or suspend any Order made under this section. Every such Order shall be published in the Gazette, and come into operation on the publication thereof or from the date mentioned. therein.

11. The Governor in Council may from time to time make, and when made, alter or revoke such Rules as he may deem necessary for carrying the purposes of this Ordinance into effect. Such Rules shall be published in the Gazette, and shall come into operation on publication thereof or from the date named therein, subject to disallowance by His Majesty.

CHAPTER LXVI.

STAMP DUTIES.

(No. 4-1888.)

1. This Ordinance may be cited as "The Stamp Ordinance," Short title and applies to the Colony and Protectorate.

and application.

2. In the construction of this Ordinance, the following words Interpretahave the meanings by this section assigned to them :

(1)

"The Commissioners" means the Commissioners of Stamp
Duties, whose appointment is provided for by Section 4
of this Ordinance;

(2) "Material" includes every sort of material upon which words
or figures can be expressed;

(3)

Write," "written," and "writing" include every mode in
which words or figures can be expressed upon material;
and

(4) "Executed" and "execution," with reference to instruments
not under seal, mean signed and signature.

3. From and after the commencement of this Ordinance there shall be charged on behalf of His Majesty, his heirs and successors, for the use of the Government of the Colony, upon the several instruments specified in the Schedule to this Ordinance, the several duties in the said Schedule specified.

The said Schedule, and everything therein contained, is to be read and construed as part of this Ordinance. Provided always that the said duties, or any of them, may at any time be increased, diminished, or repealed by any Order to be made by the Governor, with the advice and consent of the Legislative Council.

Provided also that the said Schedule may be otherwise amended or altered, both as regards the imposition of new stamp duties in respect of instruments, and as regards the discontinuance of exemptions therein contained, by any such Order as aforesaid.

tion of terms.

4. The said duties shall be denoted by stamps, and shall be Commisdenominated Stamp Duties. The Attorney-General, the Solicitor- sioners of General, the Police Magistrates, the Treasurer, the Provincial Stamp Duties.

Custody of dies.

Mode of impressing stamps.

A Commissioner to be present.

Duties may be denoted by several stamps.

How instru

ments to be written and stamped.

Instruments to be separately charged with duty in certain cases.

Facts and

Treasurers, and such other officers, if any, as the Governor shall under his hand appoint, shall be Commissioners of Stamp Duties, and shall have the care and management of the duties to be taken under or by virtue of this Ordinance.

GENERAL REGULATIONS.

5. The dies for the impressed stamps to be used under this Ordinance, and a dating stamp, shall be kept in the custody of the Treasurer.

6. Before any instrument be impressed with any stamp, the actual date shall first be marked thereon with the dating stamp, and the stamp or seal shall be impressed upon and over such date. No stamp shall be impressed on any instrument, except in the presence of one of the Commissioners.

7. The amount of duty imposed by or under this Ordinance on any document may be denoted by several stamps.

8.-(a) Every instrument written upon stamped material is to be written in such manner, and every instrument wholly or partly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument and cannot be used for or applied to any other instrument written upon the same piece of material.

(b) If more than one instrument be written upon the same piece of material, every one of such instruments is to be separately and distinctly stamped with the duty with which it is chargeable.

9. Except where express provision to the contrary is made by this or any other Ordinance:

(a) An instrument containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters;

(b) An instrument made for any consideration or considerations in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be charged with duty in respect of such last-mentioned consideration or considerations, as if it were a separate instrument made for such consideration. or considerations only.

10. All the facts and circumstances affecting the liability of any circumstances instrument to ad valorem duty, or the amount of ad valorem duty affecting duty with which any instrument is chargeable, are to be fully and truly set forth in the instrument; and every person who, with intent to instruments. defraud the Colonial Government:

to be set forth in