A bill is valid, though written on a stamp of a higher denomination than required by statute.
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An action was brought before the Sheriff of Kincardineshire against James Bowack, tenant in Pitskelly, upon a bill for £l00, dated 17th March 1802. Among other defences, he pleaded, that the bill is written upon an improper stamp; instead of one denoting a duty of 2s. a bill stamp denoting 3s. having been made use of; and reference was made to 37th Geo. III. C. 136. which begins thus, “Whereas, deeds or other instruments cannot be given in evidence, nor are in any manner of way available, unless stamped with the proper stamp provided for such purpose; and whereas,” &c.
After referring to a bill, &c. wrote on a stamp of higher value or different denomination than required, the 5th section says:
“And be it further enacted, That if any such bill of exchange, promissory-note, or other note or order, shall be produced to the said commissioners before the same shall be payable, according to the tenor and effect thereof, the same all be stamped on payment of said duty, and with a penalty of 40s.; but in case such bill, &c. shall be payable, according to the tenor and effect thereof, before the production thereof (as in the case here) to the said commissioners for the purposes before mentioned, then the same shall not be stamped, unless on payment of the duty, and the sum of £10. of penalty.”
The petitioner maintained that the bill was null, and that it could not be used in judgment. The interpretation here contended for is strictly adhered to by the English courts; Chamberlain v. Porter, 11th May 1804.
The Sheriff (15th February 1804) decerned in terms of the libel.
The Lord Ordinary (28th April 1804) refused a bill of advocation, when advised with answers and replies.
To which judgment, the Court (21st June) adhered, by refusing a petition.
The Court considered the enactment of the stamp laws to be solely for the purpose of raising a revenue, and that there was no view of introducing new solemnities in the execution of writings; and, therefore, provided the revenue be not injured, a stamp may be used of any value the granter chooses. It was observed, that the English case referred to, was not similar to the present, the bill having in that case been written not on a bill stamp, but a receipt stamp, the duties on which might be differently appropriated; see Termly Reports, 22d June 1782, Taylor.
Lord Ordinary, Polkemmet.For Petitionier, Irvine.Agent, Pat. Orr, W. S.Clerk, Menzies.
Fac. Coll. No. 168. p. 381.
