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Commissioners may adjudge Deeds not liable to Stamp Duty.
Appeal from the Determination of the Commissioners.
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XIII. ‘And whereas by the said Act of the Thirteenth and Fourteenth Years of Her Majesty, when any Deed or Instrument shall be presented to the Commissioners of Inland Revenue, and the Fee of Ten Shillings shall be paid to them for their Opinion as to the Stamp Duty with which such Deed or Instrument in their Judgment is chargeable, the said Commissioners are required to assess and charge the Stamp Duty on such Deed or Instrument, and, on the same being duly stamped, to impress thereon a particular Stamp to signify and denote that the full Amount of Stamp Duty with which such Deed or Instrument is by Law chargeable has been paid: And whereas the said Commissioners are not authorized to impress a particular Stamp upon any Deed or Instrument not chargeable with any Stamp Duty in order to denote that the same is not so chargeable; and it is expedient that Provision should be made for that Purpose:’
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It shall be lawful for any Person to present to the said Commissioners any Deed or Instrument, and upon Payment of the Fee of Ten Shillings, as in the said Act is mentioned, to require their Opinion whether or not the same is chargeable with any Stamp Duty, and if the said Commissioners shall be of opinion that such Deed or Instrument is not chargeable with any Stamp Duty, it shall be lawful for them and they are hereby required to impress thereon a particular Stamp, to be provided by them for that Purpose, with such Word or Words, or Device or Symbol thereon as they shall think proper in that Behalf, which shall signify and denote that such Deed is not chargeable with any Stamp Duty; and every such Deed or Instrument upon which the said Stamp shall be impressed shall be deemed to be not so chargeable, and shall be receivable in Evidence in all Courts of Law and Equity, notwithstanding any Objection made to the same as being chargeable with Stamp Duty, and not stamped to denote the same: Provided always, that if the said Commissioners shall assess and charge any Stamp Duty upon or in respect of any such Deed or Instrument, and the Party presenting the same and paying such Duty shall declare himself dissatisfied with their Determination, it shall be lawful for him to appeal against the same to Her Majesty’s Court of Exchequer, on the Terms and in the Manner in the said Act provided; and the said Court shall hear and determine the Appeal, and decide whether the said Deed or Instrument is chargeable with any, and if any, what Stamp Duty; and if the Court shall be of opinion that the same is not so chargeable, or is chargeable with a less Amount of Duty than shall have been assessed and charged thereon, then the Amount of such Duty or of the Excess (as the Case may be) shall be returned to the Appellant, together with the Sum deposited as in the said Act mentioned; and if the Court shall be of opinion that any further Duty is chargeable on the said Deed or Instrument, such further Duty shall be paid to the said Commissioners, and the Court shall order and enforce the Payment thereof accordingly.
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