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0 F T H E

COLONY AND PROTECTORATE OF KENYA.

F'ublished undar tlle Authqrity :f His Exeallency tka Gfwernnr uf ihe Cclnr!y and Prolectcrate cf Kenya.

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S, iL? Tlonours az l tl zb Mral'c'l :. '- -; 7 ?-:k :) Provisional r eeoom-niti o'iz a c. 't'))-c.1 ecl to A .f r. C . '.6.1. . . 1 ) I t v itl.so'l a.s Sawedisl't Ctànsul f or tl.'ti'-. 'lfenya Col orly rt.tltl. 12'1'(?t t't. è' o rate aL. 'r ' - lh a1I. O j.)- -I ...... q.. e-/ !y-

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P. L. Skeels Leave Iut. N. J. Sta.cey Afarks, 11. N.lt. (.1. o G. P. Ellis do D . 11 . N orm az1 Go H - Barker 4 )i o

APPOINTMENTS.

S. 2317. : S. 18816 / 1040. Txouàs DAclu s BUTLEIt, to be Ilesident CommisBioner, The f ollowing 'tempoyary Jzppoizktment to the stafl of the Kisumu, Nyanza Province, with effect from the 31st Uasin Gishu Eailway lias been made :- January, 1923. C , GEoltq. FhxE, to ke Assistant Resident Engineerz S. 8205. Uasin (Iishu Railway, with effect from the 1st i'ebruary, Bzuwalo JouN FAIXF'AX Y'uxlçcxtax, t,o be Assistant District 192C;. Commissioner, Kabarnet, Suk-Kamasia Reserve, with efrect M AGIFTERIAL W ARRANT. f rom the 8th M arch, 1923. 8. t , S. 655. Bbltxr/kxr Joxx FMRV'AX. FxAxcxlgllv, to 'be a M agistrate of the HvoH MAss'.z BlxcHa A.M .INST.C.E.,' to be Acting Director Second Classz with power t,o hold a Subordinate Court af of Public 'Wbrks, with eflecth f rom M arch, 10th, 1023. . the Second Class,' +h11st, holding kis present appoiittment as S. 3209. Assistant District Comnzissioner, Kabarnet. )il. D. Tltquxlsslx and A. Flxcn, to be Assistant Slzperin- tenflents of Polic.e, with effect lzom the 12th November, 1922, and the 24th December, J.X2, 'respectively. S. 15212. t'lymrrltus:s E. Low, Female Postal Clerlt and Telegrapbist, to be Acting Postmistrpss, with effectz from the 8tl1 March, 1925. '

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INACTEDt hy : the Governor of tlae Colony of Xenya witk 'ihé aflvtèe and éonsent of the Legislative Council ih'e' reol :- CI-IAPTER 1. ' ê : .:

' PRELIMIN-U Y. *

' ' . 1. Th ig 'Ordlnailce m av be eited as d f Tdhe Stainp Ordinanee , short tiue. ! 4'.r ,tAJl Ak'4> Ln-; * .r ? . t . . ' , , . , x : . ' . . ' ' . ' ., ''. . 2. .' 1 n' th . 'l .s ' .'0. r# d .I.' n. aneei , uuless. +014, 0., r. e is . som. . ! eth. .î ng re( pu.ptrunnt ocfsnisions. lrf the sublect or eontez-t ...... f . . . . . : : . ). , . ( 1) i f B anl.t er ' ' 1. 2 ctlud es a 13 artk. aud any perscl z.ï aeti n !.'r as a ' 's.anlr,yr '' . B. anker F- . . '. ' ' : . (2) ' é 13 111 of Exc. lzano&. é '. ' zneans a bill of 'e xtjha:nrpr e ' as' dtais- ned. ,,sjlls of ' i'b th e Act ot. the Tm p eri al 17X arli anle I1t sllortl'k - e ttt- it! ed ' - : rlahe. . .1,2 :' i 1 s I5x ehan ge. '. .y . f of E' xchange A. et , 1882 ' ' Qt- and 1 tlelud es also a. d.r af. t, order, clleque ,

; ' *BlrxLs oka E. xcl?lzïNtu 2 A(;TZ 1882, .

. SECTION 3. (1;1 ' zt bill of cxelaange is arz ullcondi.tiflzlal order in writing, . rLddressed by one p erson to another) signed by the person giving it, requiring tlle persoll to whozn it is adrlressed to pa.y oqà demand or at a . ilxed or deter- minable f uture t'ilre ?1 sam tlertain iJ1 rrtolqey to or to the order of a specified person, or to bearer- .

' (2) An ifistrunlent which does not cemply with these conditions, or . which orders any act t' 'o be dene in addition to the parynlent of molley, is not

a bill of excliallge. ' . . (3) A n oz -( 1 e) *to p az you' t of 'a. pa l'ticuta r f un d 1 s lzt'lt ulle' otaditiozlal 'ws tll i n . the raeaniug of. tbis section . bt't a,l1 uncslalif-ied. ot'dgr. to. payt coa. pled vkmith ïtg ' . $' . . . ' . , an' indication. o.r a partiqalar f ltntl otzt of whlch tlzv drawv. e. ls to reimhurse L.' h' -irfl' self or '.a particulptr accct'znt, ti'l be debited wit: the a.zn' ou' pt; ' or (' /2) a-sfate' - ï ment of the transactson which gi ves rise 'to..the bill, is' 't'tf. féaljd ji.t, iollal . ' , ' ' , ' ''

' (4) A bill is not invalid by l'eascztlr-- ,. . ' ' . ' '. .: r . . p ' : '' . . (trJ . q. hat' it is' zlot d' ated : '. ) ' : ' $ . ! : ' . i . . , .. . . ' t l . . . . ' ) (. 1. ' ) . T. ljlj; .vtp . ïkt d. o.k t.: .'1. )ct s. pf-xcify .,the: yalqe gi 'kr) f..p ,. .pq.a.th. at.' aùy. 5'a 1 lte ' ' : , . , L . o -. ., . . .' . . a,S . jt%en c t 'rk 4e';.) . ( jl isr g .,g o r . ; ' . ' . , ' ' ...... : .' t ,.. ,. ' . . '. . rt 11 af, lt' d oes. 1) ot F'Jpecif l!' tlifh p 1 p cct' 'w ia'? r (t 1 t c) , 1. t : ti. (j ri').-$k $ k .f) r' t l'itk. ' t l . . ' ' l l : ' . ' ' . . . . . t . . $ ' ' . '' ' . . ' .: .. . J . , . b. 'Ialaetz wbt'rt.b it is ,'lttyable. . . . t ? . ' . 1 . . . . ' '.. j.. . 5' ' . letfer of ctredit, and any other doeumenf , elntitling or purportîng to entitie ttny person, kvhcther rlamecl therain or not, to paym cn t by any other persgn of , cr t,a draw upon any other person for, aNy Sunz Oj r1OL6y.r eeBill of (3) ' < Bill ol Exehange payable on demancl ' ' includes := exohazzge payable ozt (at an ordor for the payment of any sum of m oney by a demand.'' bill o'f exelzange or promissory note, or for fhe delivery of any

bill of exehange or prom issor,y notc in satisfaction of any gum of m oney, or for the paym ent of tm y sum of montg oul of any partieular fund which m ay or m ay not 'be available, or upon any condilion or conllngency whsch m ay or m ay not be per- formetl or happen ; . (à)) an order for tlxe payment of any suna of l'noney weeldy, m onthls; o'r at anx oilatn- slaied perioc!s ', and (c) a leiter of credit, tlaat iq to say, anr. ingirument by wbicsh onc! persola autllorizes anotller to give credit to the person irt wlaose f avour it is drsw'n ; f *Bill of (4) << Bill of lsding '' includes a . ' tlarough bill of lading, '' but Lading.ê' does not inelude a m ale 's reccipt ; cdBoNd #* (5) /' Bond '' includeg : (c) any instrumtmt whereby a person obloes himself to pay money f.o another, on condition that the oblication shall be void if a speeifled act is perforrned, or is not perform ed, as the case m ay be ; ' 4ô) any ingtrunaent (olher than a Bill of Exchange or Promigsory Note) atlested by a wltness and nof: payable io order or besrer. wllereby a person obllgeg him self to pay m oney to anotller; and. (c) anlv instrument so attestad, vrhereby a person obligeg himself to deliver grain or other agricultural produce to snother ; T'Chargeable.'' (6) < 1 Claayqgeabjo $ ' naeans , as applied. to an ingtrtlment executed or flrst exectzted aftcr the com m enctement ol this Ordinance, cham eable under fhis Ordinance, and, as applied to tlnx other instrum ent, cham eable under the, law in force in the Colony v-hen such instrurnent was executed or, whore several' persons executed the insfrum ent at different times, frst executed : (7) ' < Cheque ' ' means a Bill of cxehange drawn on a speeifled banke' r and not expresscd to lne payable othorwlse illal'l on dem and ; (8) . . T Colony ' ' z'tnea'ns the' Colonzr and Proteetorate cd (Kenxa. -'fri'm- ($)) < r conlmissiollers ' ' n'lean the Comn-lissionel-s of Sta'.rlap tnissioners.'' D lxties appointed under the provisions of Stzction 3 (i) of this Ordinance ; z'conveyance.'' (10) d r gonveyarlce ' ' incllzdes a eonvelvazlce on sale and every i tastrum ênt b;r wllicll llroperty,, wlle tller m ovûable or imn-toveable, Js 'transferrcd' k'àzf (.,'?. 'vivon and whieh is not otherwise spe ciflcally provicled for by fhe sehedule hereto : and. also a Decree or order- f or, or lnn îrirlg the' 'effect of an ord.er f or, foreclosure ; 'Du1y (1 1.) < ' pulx stau-lpad, ' ? sïs appliad fo an înstrulrlcnt means Stampfcl - '9 fl- ' t.74.t the instr. ul-rlêllt bears an aflhesive or il'la pressed starrzp of not Iess than tlpe l'ropel- an-lolzllt snf.l thaf sucll stan'lp has been afhxed 01.- lèsed ln accrlrdarltTe 'u-itlt t.l') t3 la4v ftlr flne iil'n. e laeillg in force in t i 1 ta C c, 1. o n -&' .

T

zxlnstrument-'. bf - 14)- ' f 17- rlstrtzll'l c!a t ' ' inelutlesl (-) verv'' (:1 ofzurnent 'be 'r, 4-$'11iel1 auy - . . . . . - - . l'kgh't or liabilltpr is , ot ))4Lt potts to be , tzre ated, trausferred, li.lnited., extende d. . cxtinguisllec'l t'x' record' ed ; dTlrjstrument ot (1.e5 ) 1 Z YI-ISIIPEtIA-IC' l'tl (3f 173 arli thelon 1 ' l'k'le a.t)F; a IA # instrlkll-tkql'n t . p artstien-'' 'w-llereh.y (to vtls.!,-nel*s o'f flny property divid6) or agrile t't) di'jride sucn

pl-opérty in staverait-'j-, tzlld irlcl lldes also a fl na1 ortlp. r for effeeting ' t't !' ) arti tion p as' sed b -!k- alllz ' () 1 !-1-1 fl, ourt and arl ass-ttrd 1. -, v an alibit t-pàttlz- . d ire e ti 11t.7,. a 1) artitiolz. ; ' - M al'(!ll ' P 1. 1923. T1lE OFFTCIAL GA ZETTE 237, :.

(16) & ' Lease '' m ealls a least? of imrnoveable property, and ''Leat'e.'' includes also :-.,- @) a g'rant for a tcrm of the right to use and enjoy any easem ent, profil à, prendre, or ineorporeal right, and a tem porary oeeupation licence uuder the Crown Lauds Orclinance , 1915, or any Ordinance am erlding or in sblbstitution for the sam e ; (5) 'any instrument by whieh tolls of azly description are let ; (c) any writing on an application for a lease intevded to signify that the application is granted ; (17) ' éM arketable seeurity; ' means a security of such a .,xarlkctable description as to be capable of beiz)g sold iu any stock m arket in security-,' the Colony or in the Unitetl Kingtlom ; (18) f fMortgage-deed.' ' ineludes every instrument whereby, ''Moryage for the purpose of seeuring m oney advanced, or to be advancëd, deed.' by way of loan, or an existing or future debt, or the performance of an engagem ent, one person transfers, or creates, to or in lavuizr of another, a right over or in respeet of specified property ; and for the purpose of this Ordinance includeg a f 'Chargc'' under 'the Reyistration of Titles Ordinance, 1919 or any Ordinance amending or m substitution for the sam e ; (19) f'Paper'' ineludes vellum, parehment or any other ''Papen'' m rtterial on w hieh an instrum ent l'nay be written ;

(' 20)' f 'Policv' of insurantsa ' ' ineludes : ''polic.y oi- îniuranee.ry ((f) tzny instrume nt by whieh one person, il3. collsideration of a prelaaiulàa, engages to indenanif y another against loss, dam age or liabilitv arising frona an unkrlown or contingent event ; ( 5) a 1if e -poliey , a u(1 a ny policy insurin.g a,nl' - persop. agrlil'l st aceid'ent or sickness ? aucl any other personal insurance ; (21) ' Tpoliey of sea-insllrance ' ' or T Tsea-policy ' ' : ''taolicy of sew. insuranee'' or (a) l'neaus any itlsuranee l'nade upon any slaip or vessel ''sea-poliey.'' (whether for naarilac or inlulld navigation), er tlpozl thtt m achiner'j-, taekle or furniture, of any shi p or vessel, or llpcln any goods, naerehandise or property of al'lJ- deseription vvvhat- ever on boarcl. of any ship or vessel, or upon the freight of , or any other interest wlaieh naay be lawf ully insurecl 513., or relttir!g to lai ' l ' ncl ' , an'v s p oz vesse , a (' à) ineludes any insuranee of goods, rrlercllandisfz or property f ol- any transit whieh includes ,not ozlly a sea risk kdthin ï'he m eaning of elause (c), but also any other risk ineidental f o the transit insured from the corom eneem ent ()f the transit to the ultim ate destination covered 1)y tlle insurance ; W here any person, in consideration of any surn of lnoney paid or to be paid for additional freight or otherwise, agrees ttn take upon him self any 'risk attending goocls, rnerellantlise c)r property of any description whatever while on board of any slaip or vessel, or engages to indem nify the owner of any sueh goods,

m erehandise or property. from any risk, loss or dam age, such agreem ent or engagem ent shall be deem ed to be a contract for

'sea-insurance ; (22) Tfpower-of-Aiforney'' inclucles any instrument (not ''laower.of- chargeable with a fee under the law relafing to court-fees for the Mtornep''' time being in foree) empowering a specified person to act for and. in the na' m e of the person executing it ; (23) d Tpromissory note' ' means a premissory notc as defined ''promiesorz by the aet of the Tm perial Psrliam ent shorfly elatitlerl d T'T'he Bills note.,'

of Exchange Act, 1882* #'.' '

*BILLS o:n ExcluNgs Acq', 1882,- SECTION 83. (1) A promissory note is an nnconditional promise in writing made by one person to allother signed by the maker, engagzng to pay on demand or at a fixed or determinable f uture time, a sum certain in money, to, or to the orde,r of , a speciîetl person or to bearer. (2) An illstrument în the form of a note payable to maker's order 5s not a note within the meaning of this section unless and until it is indorsed k'y the maker. (3) A note is not invalid by reason only that it centains also a pledge of collateral security with authority to sell or dispose thereof . â38 THE OFFICTAL GAZETTE M arch 21,' 1923.

lt also ineludes a note promising the paym ent of any sum of m oney out fjf any particular fund whieh m ay or m ay not be avail>ble, or upon auy eondition or contingency whieh m ay or m ay not be performecl or happen ; ''Re-ipk'' (24) ''Receipt ' ' includes any note, memorandum or Mrziting :- (a) whereby any monq , or anl' bill of exchange, cheque or promissory note is acknowled ged' to have been received, or (5) whereby any oiher moveable property is acknowledged fso have been reesivecl in satisfaction of 11 debt, or (c) whereby any debt or deznand, o:r any part of a debt or dem and, is acknowledgecl to have been satisfiecl or clischarged., or (d) which signifies or imports any sueh acknowledgement, and whether the sam e is or is not signeil with the name ol any person ; and ''setuemeht.'' (25) . ' Settlement' ' means any non-testamentary disposition, in writing, of m oveable or im moveable property m ad.e : (tz) in consicleration of marriage ; (5) for thé purpose of distributing propezty of tlle settlor am ong his family or those for whom he desires to provide, or for the purpose of providing for som e person clependezlt on him , or (e) for any religious or ch'aritable purpose ; and ineludes an agreem ent in writizlg to m ake such a disposition, and, where any such disposition llas not been znade in writing, any instrument recording, whether by way of deelaration of trust or otherwise, the term s of any such disposition.

3. (i) The Attorney General! Treasurer and such other missioners ef oflcer as the Governor m ay appoint shall be Comnaissioners Stamp of Stamp Duties and shall have the care and. manayement of Duties.*ê ilae duties to be taken uncler or. by virtue of this Ordlnance. ç*Eevenu.p (ii) The Governor may by ortler in the Gazefi (1 autfhoTity.'' appotnt such omcer or omcers as he m ay deena ftt to be '. (t1) Tlae Senior IRevenue Authority (à) Revenue Authorities antl by such orcler clelegate to the Senior Repenue Authority sueh of the powerg of the Comrnissioners as 'm ay be neccgsary.

CH APTE -R 11. STAMP )3l7'.pl>:s.

xnstruments 4. Every instrum ent describe; in the Sehedule hereto shall, cbargeable save as to the exemptions in this Ordinance and in that Schedule with dutr. & speciûed, be severally subject to 'the tlutjLes prescribed in the Schedule in respect of sueh instrum enf , whether the instrum ent be executed in the Colony or whether it Lie executetl outsid.e the Colpny an4 relates to the transfer or hypothecation of any property situate iherein or io any m atter o:r 'thing io be performetl or clone therein :- Provided that no cluty shall bc fzhargeable in respect of any instrum ent executed by, or ozz behalf ol, or in favour of , tl-ze Governm enl in eases where, but for this eyem ption, the Goverzl- m ent would be liable to pny the duty chargeable in respeet ctf such instrul'nent.

Several 5. (1) W here, in the case of arljz sale, mortgage or settlement, jnstruments several instrum tmtg are em ployetl lor com pleting the transaetion, nsed in single (whether executecl at the same tilne or at different iim es) the t,raalen. sametoirotag aogfe Prineyal instrument only shall be chargeable with the dufy or settlement. prescrlbed in the Scheclule hereto for the convoyance, morigage or settlem ent, and each of the other instrum ents shall be chargeable with a duty of four shillings insteafl of the duiy (if anyl prescribed for it in that Schetlule. Tl-117 OFFTOTAL GAZETTE

(2) Tbt' parties may d'eterznila.e 1or lhemselves which of the instruments so employect shtzll, 1or the purpose of sub-seetion one of this section, be deem ed to be tlle prlncipal instrum ent :- Providetl that the duty chargeable on the instrum ent so determined shall be the highest duty which would be chargeable in respect of any of the said instrumeuts em ployed. (3) Any instrument modifyiug the terms of a mortgage in resgect of the reduction of pz'ineipltl oz raising or redueir)g the rate of lnterest or extending the term for the repaym ent of prineipal shall be dutiable as an Agreem ent.

6. Any instrum ent comprising or relaiing to several distillct znstruments m atters shall be' chargeable with the aggregate am ount of the relating to duties with which separate instrum ents, each comprising or sevueral diskinilti relating to one of such nnatters, would be chargeable under this m l ezs. Ordinance. . '

7. Subject to the provisions of the last preceding section Instruments an instrument so framed as to come within two or m ore of the coming within descriptions in the Schedule hereto shall several , where the duties aeseripuons is chargeable thereunder are different, be chargeable only with the schetlule. highest of such duties : Provided that nothing in this Ordinance contained shall render ehargeable with cluty excmefling four shillings a counterpart or duplicate of any insirument chargeable with duty and in respect of which the proper duty has been paid.

8. (1) No ccmtract for sea-insurance (other than such insur- Polioies of sea. ance as is referred to in section flve hundred and six of the Aet insuranee. of the Tm perial Parliam ent shortly entitled d d The M erehant Shipping xrkct, 1894' '), shall be vaiid unless tlze same is expressed in a sea-poliey. (2) No sea-policy rnade for time shall be made for any time exceeding lwelve m onths. (3) No sea-policy shall be valid unless it specifies the particular risk or adventure, or the tim e, for which it is m ade, the ram es of tlze subseribers or underwriters, and. the am ount fpr am ounts insured. (4) W here any sea-insurance is m ade for or upon a voyage and also for time, or t.o extend to or cover any tim e beyond fhirty days after the slnip shall have arrived at her destination and been there m oored at anchor, the policy shall be charged with dutz as a poliey 1or or upon a voyage, and also with duty as a policy for time.

9. The Governor-in-council m ay, by order provide 1or the Power to composition or consolidation o! duties in the case ol issues t'omlhoulld by any incorporatecl company or other body corporate ol duties. debentures, bonds or other m arketable securities. B .- OF STAMPS ANo Tul M ooE oba TJSING '1'IIEM. l0. (1) Except as otherwise expresgly provided in tbis Duties, how to Ordinance, all duties with which any instruments are chargeable be paid. shall be paid, and sueh paym ent shall be indicaled on such instrum ents, by m eans of stamps in Buch m anner as the Governor- in-council m ay by rule direct. (2) The Rules made under sub-section (1) ol this Bection may among other m atters, regulate :- ' (c) in the case of each kind of instrument- the description of stam ps whieh m ay be used ; (:) in the ease of instruments stamped with impressrd stam p' s- the number of stam ps which m ay be used ; (c) in the case of bills of exehange or promissory notes- thû size of the paper on which they are written. 1.1. Until rules shall be made under the last precediny oovisjonal use seetion hereof , any stam pg which m ight lawfully be used immedz- ot' etamps ately before ihe eom m encemeni of this Ordinanee for the pazm ent Previouely useable. of duties with which any instruments were chargeable may be . used for the purpose of thls Ordinance. TEIE OFFIOIAL GAZETTE caucellation ).g. (1) (c,) w hoever amxes aqy adhesive stamp to any instru- o' adhesive m 8nt ehargeable with duty w hieh has been executed by any stamps. person shall, when amxing such. stam p, cancel the sam e so that it cannot be used again ; and (à) whoûver exeeutes any instrument on any paper bearing an adhesive stam p shall, at tlle time of execution, uzlless sueh stamp has been already eancelled in m anner aforesaid, cancel the same so that it cannot be used again. (2) Arty instrument bearillg 8,n adhesive stamp which has not been eancellecl qo that it eannot be used. ag ain, shall, so f ar as such stam p is coneerned, be deem ed t() be unstam ped, (3) Tlle persola required by sub-seciion (1) of this section to çancel an adhesive stam p shall cancel it l)y writing on or across tlae stamp h5s nam e or initials or the nam e or initirls of his flrm with the true clate of lzis so writlng or otherwise eieetively cancel the stamp and. render fhe sam e incapahle of being used. for any other instrument or Ior any postal purpose ; crovidetl that ihe G'overnor-in-council m ay by rule or ortler prescmbe any pariicular m cde of cancellation ol adhesive stamps on any particular instru- m ent or inslpum ents or any particular elass of instrum ents.

instrtzments (j.a Everj- kustrunaent 'written upoza pape 1, starzlped 'with ala istamped with im press*e d stamp shall be vrritten in such m'arm er that the stamp smtapmrpess, ehdow to m aj'- HPPIIRI' 0n tlle f 8-ce o1' the illstrum ent and cannot be used be written. for or applied to ally cltller i nstrllm .ent. '

O'HJ' One 14 N() seeotld instrum ent ehargeab le witlt duty shall be tino stbreu nozne nts ame written *upon a piece o'f stal-rlped paper upon whieh an i zlstrum ezlt stamp. ehargeable witl) dutrr llas Ftlreadlr been wri'ièten :

r Provided that nothing in tllis seetion shall prévent an.5, endorsenlent whielœ is duly stam ped or is not tzlltu? geable w ith duty being m ade up. o.n any instrulalent for the ptlrpos'e of transferring an-jr rigllt ereated or evidelneed tllereily , or of ' aeknowledging fhe receipt of any l'rloney ()l' goocls tlle paxm ent or deliverlr of whieh is secured thereby. , lnstr ument 15. Every instrtzzrlent urritten il1 cozlti-ax'ention of Section writterz 1:$ or 14 of thy!' s Ordinance shall be deem ed to be unstam pecl . contrary to . Section 13 or 14 deemed unstamped. Denoting 16. Avhere tlle duiy with whieit an illstrulrelat is chargeable , dnty. or its exem ption from c'tuty , clepends in palr n'lal-m el-. upon the duty atztually paid in respect of another instrunaent, the paym ent of sueh last-m entiened duty shall, if applipaticm is m ade to ihe Eevenue Auil-lority, for tlzat purpose , and ort produetion c)f botl'l the instrurnents, be denotecl upon such ftrst-zrzentionecl instrul-nent by endorsem ent under the hand of the R evenue A uthority or in such other rrlarlne'r (if azay). as tla 4: Governor-in-c ouncil may by rule prescribe . '

lnstruments (j.7. .,ï.11 instruments chargeable with duty aind execufed by e:hxe cCutoelodn yin a t-).,- person irl tlle Colony shall be sfam ped Avithin thirty clays c)f . tlxecution. Provided that any instrum ent chargeable with duty of ten ' cents or twenty cents or prom issory notes and bills of exchange payable ozt d.em atd or at not m ore than tltirty (lays from sight or date shall be stamped at or before the tim e of execution, or the date of the instrum enf whichever shall be flle earlier.

Instruments I8. Ever.s r instruznent chargeablc with duty executed only executietl x'ul; otlt of the Colony shall l')e sf ampecl within thirty days of first o: tbe Colony. arlsival in the Colony, N Pravided fllat pl-om issory nof es and bills of extzhange payable oz1 clem and or at not more than thirty days from sight or dale sll a1l be stam ped wifhin saven days of flrst alvival in the Colony.

specîal I9. N' otwiihstalàd ing az-lytllil.lg hereirlbefore provided the Provision 'for G. overnor-in-council m ay by IR ule zrlake provisions for the tim e any partiealar . (jjass o:r Of Starflpilàg of any l'lt-tl'tictllla. 1' class of instrunlelnts . instrut'nents. Nlkrch 21, 1923. TH E O1?FEUIAia GAZETTE 241

20 The f' lrst holder in the Colony of any bill of exehange) Bius, cbequls flheque or prom issory note drawn or m ade out oL the Colorly shall, and notes beL ore lz e pres tm ts the sam e for acceptance or payment or drawn out of , jjye coloay. endorses, transf ers or otherwise negotiates the sam e in the Colony, cause to be stffixècl tlaereto the proper stamp and (if an adhesive stamp) cancel the same : Proviêed that (c,) if , at the time any such bàll of exehange, eheque or note som es into tl'te hands of azly holder tllereof in tlle Colony, the proper stamp is af:xed thereto (alad in the case of an adhesive stamp is eaneelled in m anner prescribed by Seetion 12 of this Ok-dinance) and suell holder has no reason to believe that such stam p wss afllxed or caneelled tlthersizise than by the person nnd at the time required bx this Ordinance, sucla stamp shall, so far as relates io sueh holder, be deem ed to have been duly aëxed aod cftncelled. (5) N(.)' tlling eontained iu tl'tis proviso shall relieve alrs person .froltl azur penalty incsurrecl by him lor om itting 'k) afflx c,r cancel a starnp .

21. M-llere an instrtlnaent is el'targeable witlz ad z'c/o?'cz/'/z Conversion of duty in respetzt o'f any naoney expressed in any currenclr other tlaall amou'tt that of tlae Colony expressed in , suclz dufy shall be caleulated on tlle value foreîgrz of sueh mouey in the eurreney of tlle Colony aeeording to the eurreneies. current rate cd exehange on tlle day of tlae daie of tlle ilzstrum ent. 2: . AA' rlzere an instrulnlent is cllt'trgeable -$'$-;tla. (3(1 '?J (-t loî'e 1)z stoek and.

(ilat-y in z'asp erzt of an.s,- stoek or of azz'v l'narketable 'ar other marlcetable security, such duty shall (exeept as providetl in Article 59 (c) of to be valuecl the Schedule hereto) be calculatecl on the value of such stock or . security. accorcling to the average price or the value thereof on the date of the instrum ent. 23. W here an inslrument contains a statem ent of eurrent Effect of rate of exehange, or average pricej as the ease m fty require, and Stateme''t Of is stam petz in aceorclance vrith such statem ent, it slzall so far as erxatceh anofge or regards the subjeet-matter of sueh statement, be prysumed. unfil average pricc. tho eontrary is proved., to be duly stam ped.. 2+. W here inierest is expressly m sd.e payable by tlne torms Instruments of an instrum eni, sueh instmlm ent shall not be clzargeable with reserving duty higller than that with which if would. hawe been chargeable interest. had. no m ention of interest been m ade therein. 25. (1) W here an ilnstrument (not boilag a promissory note certain or bill ol exchange) : ointmstnreuemtedn twsith (J,) is given upon the, oecasion of the deposif of an'.v market- mortgages of able security by way of secudty for m oney aclvanced or to be marketable securities to be advaneed by way of loan . or for fm existing or fusure Jtnllt, or euargeable (5) makes recleemablc or quali:es a duly stampet: tralzsferas agreemenfs. intencled as a seeurity, of any naarketable seeurltx, it shall be chargeable with cluty as if ii were an agreement or m ezzlorandum of an agreement chargeable with d.uty under Articsle No. 5 ( /)) rof the Sehedule hereto. ( 2) A. release or discharge of any such instrunaent sl1p.1l olnly be chargeable with the lilte cluty. '

26. hshere any property is iransferrecl to all),' person in uow transfer consideration, wholly or in part, of any (lebt clue to hii-t-l, o'r subject itni considera- either certainly or contingently to the payzlaent or trpnsfer of an'j r c,n of debt, rnoney or stock, whether being ov eonstitufirlq' p. charge or four tusrueb jpecayt-to

incum brance upon the property or not, sueh clebt, m one.A , or ment, etc., to stock is fo be deem ed fhe wllole or part, as the case m av be, of be charged. the consicleration in respeet whereof the transfer is elnargeable with a,(l 'pcltlz'c'à?.l fluty :

Providef.l thal nothing in this seetion slzall apph. r to any sueh certifieale of sale as is m entionecl in Artiele No. 17 of the Schedule hereto. fzpàtzzùtzffokz.---ln the ease of a sale of property subjeet to s, mortgage or other incum branee, any unpaicl naortgage m oney or money chargecl, together 'w-ith the interest (if anyl due on the sam e, shall be deemed to be part of the consicleration for the sale : -.'$. ?-l. lsit- l(- ,.t1. t

Illu8t'ratioètn. ( 1 ) .&. owes B . :100. A. sells a property to B . , the' consideration being .2 50 and the release of the previous debt ol ' .:1 t?0 . Starn p-d uty is paynble on :Q 150. . , (f2) A. sells a property to B . f or J! t0 which is stlbject to a, 'mcrtjl'tzge to C . f or 2. 100 a nd unpaid interest #20. Stam p-d.uty is p tzy a.?.) le on # 170 . Valuation in gy Avlaere an instrum ent is exeeuted to secture the ptz'vm ent. 'zaee of '' annuity, ete- ol an annuity or other sum payable periodically, or where the consideration for a cenveyance is art anllusty or other sum payable perioclienlly, the am ount seeured by sllcla instrum ent or the consideration for such conveyance, as fhe case nqay be, shall, lor the pgrpose of this Ordinance, be deem ed to be : (cf) Nvhere tlae sum is payable for a deflnite period so that tl'le total almouut to be paid ean be prexkiously aseertained : - such total am ount ; * rb) 'Where tlze sum is payable in perpetuity or lor an inclcrhnite tim e not terminable with any life ln being at the k-1 aie of sueh instrum ent or conveyanee '.- the total am ount whieh, acccrdinc to t'he ternas of sueh instrunaeni or conveyance, will or m ay be payable during the period of twenty years ealculated from the date on whieh the flrst paym ent becom es due ; and (c) 'Where the sum is payable for an indefktaite time term inftble with any life in biing at the date of such instrum ent or conveyance :- tl7e m axim um am ount which will, or m ay be payable as aforesaid during the period of twelve years calculated from the date on whieh the first payrnent becom es due.. Stamp wbere g8. w here the amount or value ()f the subject-matter ol value of sny instrum erlt c )j argea ))) e wqth tzJ rrr/rlz't,.?,/z duty cannot be or ' osu bijnedcet-tmera- tter (in the case of an instrument executed before the cornrnen,ee- mïnate. ment of this Ordinanne) could not have been, ascertrtined at the date of its execution, or first execution, nothing shall be claim able under sllch insfrument m ore than the hirrhest am ount or value for which, if s'tated in an instruznent of tl-le same description, the stamp actllally used would, at the date ()f such execution, lzave' been sum cient : Provided that, in the case of the lease or eoneession of a m ine or m ineral or any other producing area, in whieh royalty or a, share of the produee is received as the rent or part ol the rent, it shal! be sumeienf to have estim ated such royalty or fhe value of such qhare, lor the purpose of stam p duty, at sucll am ount or value, not less than :50 in respect of tho royalty or share (in addition to the duty payable in respect c,f the rent reserved) as the Revenue Authority m ay, having regard to all the circum stances of the case, have estim ated as likely to be payable by way ol royalty or share under the leaser, cnd tlae wllole am ount ol such royal.ty or Bhare, whstever it m ay be, shall be claim able under sueh lease or coneesBion. Provirled also that, where proceedings have been faken in respeci of an instrumenl under Section 83 or Section 43 of tlzis Ordinanee. fhe am ount certiflecl by the Ttevenue Authority slla,ll be deem ecl to be the stam p actually usecl at the clate of exeeution . vacts aseoting ;9. Tlae eonsideration (i1 :my) an':l all other facts and duty to be set cireum sfances affecting the chargeability ()f any iostrum ent with forth in duty or the amount of the (luty with whieh it is ehargeable, shall' instrument. be fu, lly and truly set forth therein ; and . the Revenue Authority m ay require any person executing, or anv person employed or beizlg concerned in or about the preparatlon of any such instru- m ent to give evidence on oath, or by alsldavit, thst tlle lacts' antl eireumBtanceg therein are fully an4 truly set lorth, and Ior ' such purpose the Revenue Authority m ay adminigter an oatb. mreètion ss to 8O. (1) W here any property has been contracted to be sold dutr in caee for one eortgideration for the whole, and is eonveyed to the'. of certaia 1nurehaser in separate parts b: diferent instruments, the eonveyaroes. consideration shall be apportioned ln such m anner as the palies think fit, provided that a distinct consideration for eaeh separqte' part is set forth in the conveyance relating thereto, snd such conveyance shall be chargeable with ad 'pclor8'?lz tluty in respeet ol ' such distinct consideration. GAZETTE 243

(2) W here property eontracted to be purchased for one consideration for the whole by two or more persons jointly, or by any person for him self and others, or wholly for others, is conveyed in parts by separate instrurnents to the persons bz or for whom the sam e was purehased, 1or distinct parts of the consicleration the conveyance of eaeh separate part shall be charge. able wtlth ad 'ptzàorcoz dutv in respect of the clistinct part of the consideration therein specifled. (3) W here a person, having contracted for the purcllase of any property but not having obtained a conveyance thereof, dontracts to sell the sam e to any other person and the property is in consequence conveyed im mediately to the sub-purehaser, the conveyance shall be c'harreable with a,d 'pcàorc'nz duty in respeet of the eonsideration m ovm g from the sub-purchaser. (4) W here a person, having contracted for the purchase of any pi.operty but not having obtained a conveyttnue theteof contracts to sell the whole, or anjr part thereof, io any other . person or persons and the property ls in consequence eonveyed by the criginal seller to different persons in parts, the conveyance of each part sold to a sub-purchaser shall be chargeable with ad 'ptzltlrcem. duty in respect only of the consideration paid by such sub-purcshase rJ without pegard to the am ount or value of the original consiaR eration ; and the conveyance of the residue (if any) of such propel'ty to the origizlal ptlrchaser shall be chargeable with ad 'pclorglx .cluty in respect only of the exeess of the original consideration over tie aggregate of the considerations paid by the sub-purehasers : Provided thai the duty on such last-m enlione: conveyauee shall in no ease be less than four shillings. (5) V/here a sub-purchaser takes ap. actual conveyance .)f the interest of the person imm ediately.. selling to him , which is chargeable with a.d 'pclortloz duty in respect of the consideration paid by him and is cluly stam ped accordingly, any conveyance to be aftemvards made to him of the same property by the original seller shall be chargeable with duty equal to that which woulcl be chargeable on a conveyance for the consideration obtained by such original seller, or where sueh duty would. exceecl ten shiliings, with tluty of ten shillings. E .- DUTY Bv wuoM PAYABLE. 81.. In lhe absence of an agreem ent to the contrary, the Duties, bz whom payable. expense of providing the proper stsmp shall be borney- @) in the case of any instrument describe; in any of the following Artscles of lhe Schedule hereto, nam ely :- . No. 2. (Administration Bond), N(;.' 11. (Bi1l of Exehange) , 14. (Bend) , 15. (Bottomry Bcmd), No. 25. ( Cllstoms Bond) , No. 26. (Debenture), No. 3- 0. (Further Charge) . No. 32 . (Tndenanitty-Bond) . N o . 3 8 . (M ortgnge--f.leed) , No. 46. (Promissopy-Note) , N o. 52. (Release) , No 53 . rlRespondentia Boncl) , 1-k70. 5. 4 . .tseeurity Bond or Aftnrtgage-deed) , Xo. 55- (Settlezzaezat), bty the person drawing, m aking or executing sucll instrument : (à) in the case of a policy of insurance other tllan fire izlsurance by tlle person effeeting the insuranee ; (c) in the ctage of a policy of fn'e insuranee by tlle persou issuicg the poliey ; : (J) in the case of a eonveyance (including a reconveyane,e of mortgaged property) by the grantee : in the case of a lease or agreem ent to lease by tlle lessee or intended lessee ; ( r ) '.rz the case of t:.ï eounterpart of a lease by tlle les'sor ; (/) in the ease of an instrument of exchange by the parties iu equal shareB ; @) in the case of a eertiûeate of sale by the purchaser of the property to whieh such celrtifcate relates ; (/z) iz1 tlke crase of an instrument of partition by the parties thereto in proportion to their respeetive sllares in tlle whole property partitioned, or when tbe partitior is rlaade in execution of an order passed by a Civil Court or arbitrator, i1) such pro- portion as stzeh Court o'r arbitrator tliraet: ; . (ï) in the case of a transfer of shares in an ineorporated com p' a' ny or other bocly corportate--by the purehase,r or transferee ; UC) in the case of a transfer of debentures, being marketable seeurlties, whether the debenfure is liable to dutv f)r not--by the 1aurchaser or transferee ; and, ' (/ç) in the case of a, transfer of any inierest seeured by a bond, mortgage deed or poliey of insurance by fhe purchaser ()r fransferee. Obligation to :.)î. (() Ayur persou reqseivîng any mone.y of #2 or over izz êive receipt t - njr bill of exchange in certabn am oun , ol a . , cheque or prom issol'y note for (1rtseg. stn am ount oî .f2 or over, or reeeivir)g in safisfaclion or part satis- faction o'f a debl anly m oveable property ol :2 or over in value, r shall, on demand bv the person paying or delivering sucl'l mone.A , bill, eheque , note or propert.v. give a cluly stampecl peeeipt for the SZn3 e . (ii) Any person reeeiving or taking cre.dit fol- anx. r prezniuna or eonsideraf ion for any rene'vval ol any coutk-act of 'ftre Jlàsurance , S la .all ,vvritllin one l'nonth. after receivlng or' takirlg ctrtadit for sucl? prem ium or ctozasid eration, give a duly starnped reeeipt for flle S a13'1 0 . CH APTEI)

Adjudjcation 88. (1) 'Wrhen any insirument, whetlner exeeuted or not and IS to proper wkether previously siam ped or not, is broughf to a, Revenllc etamp. Authority , and tlle person bringing it applies to have the opinion o:f that officer as to fhe duly (if any) with whieh it is ehargeable, and pays %. fee of suhh tlmou'nt t'n.ot. exceeding tcn shillings and, not less ihan cme shilling) as that oëcer zmay Jn eaeh case direet, tlaat oëeer shall determine the duty (if alay) wifh wlAieh, in llis judgment, the instrument is ehargeable. (2) For this purpose the 1't evenue Aubhority may require to be furnislaed with an abstract of the instrum erlt, and also witl) such aëdavit or ofher evidence as he m ay deem necessary tcn prove that all the f aets and. circumstanees affecting the eharge- ability of the instrument with duty, or the am ount ol cluty wifh which it is chargeablq, are fully and. t'ruly set forth thereila , and m ay refuse lo proceed upon any such application until such abstract and evidence have been lurnished accordingly : Provided tbat,- @) no evidence furnished in pursuance of this seciîon shall be used against azay person in a'ny eivil proeeading, exeept in an enquiry as to the duty wit'h which thc instrument to wlaiela it relateg l:s chargeable ; and (!)) every person by whom any such evidence is furnished, shall, on payment of the full duty with which the instrument to whieh lt relates is chargeable, be relieved lrom any penalfy which he may have incurred under this Ordinanee by reason of the om ission to state truly in sucth instrument any of the facts or circum stances aforesaid. ' certificaee by 8+. (1) W hen an instrument brought to a Tî,eventze Authority ltevanue under fhe lasf preceding section is, in his opinlon, one of a Authority. (teseription ehargeable with (luty, and. (c) fhat ofEcer determines thai it is already fully stampefl, (b? the duty determined by that ofllcer under the last ?recedmg section or such a sum as, with the duty already paid ln respeet of the instrunaent, is equal to the tluty so tlelermined, has been paid., that offtcer shall eertify by enclorsem ent on sueh instlmm ent that the full duty (stating the amount) with which it is chargeable.. has been paid. 1923.

/ i'> ) '!' j. ,J 'o . en s ti (zAn l' -.? s 'p- 2-.1.7. nc (/zl t.),. 1* < l' n ,a .!' s o ia 1*. nl' on n o t rwo lc tlt r o' e ;a Ia$ z?e X- - - 2. !'. % - T c. ' 4 -. 1 3 ' 't' ' '(7 - ' '. 6n r'tt'. .'l/ l tl h Cl. kl 1-ta 'vyr , ï.-a ln- ow 3.t.7. t (n-.ax .? -c'wi 1.a-k .t rx.t .uk 1w! d t. lua t. tx4 .,.t, i. .-a t. x & l , ( C Q V t)l t j 1.IR 1 .) ua IQ. I.Q w 12 '-'n s s' '- d t IA a t s t,! e 1 z 1- zo s t r'u ? x,a. e 4,). t .4- .'; la o t s' o e .h. ce't r cr 'a ua b 1- e ? Q) A 1'1a- 1- nstl-u nle-nt lln otz - '-' zi (zl'1 :114. end orsen-zent has b e en IIQ :1. C1 .a u z'z J' -e v t 14 1- s s e c. t'- z' o zl , s lz a .î .l -!') a t'l e e 1-1.2. tn. d t o 'o e d au l i. v s t a. no- $ ) tc? k-1 c r . e? .t n -x.) +t ;c I.n a rtpe:l .c- able vrit 1ï clut' . v y a s du-.'ln.(? .-t p. s e- I'IR tlvtJ 1: e -, and 7 i f eh p. .).- @(->r e a ,-% l (Ez Mzl- btl ï,'. ). c'1.s .'t.'l? 6 v , s1 . ).al 1 1.,- e r e c, c) 1 x :. ft %w y' .e- 37 1-1. z-.b -v. J-. (1 e 13 i:t e () r o Lu 13. (-) 1.- -ih', 2- s e , a p- (1 1-12. I?- 'v. b tR 8. C$t . (3 (1 't '! û'u. o qa a lc .'t1 1- (% cp -.. 'i F-: , t. e r c- ,.rl. -. '. c? :' ul 1- t '-p .k a (.1- b c- e 1). o ri tc'y i'. 'n aix 1 vo t)c' -t I ltvz. s'f- a l'n'o s? J- :

7.t7. ro 'V*I (j) . C ()( . j'I lt 'l I3.L l. .-j '1 O .4u. lù IJ*. IX t2. @l ).l j-u '! L1l' FJ ?- L xu l .Lb '.h :2 01. i@ S i.) ê.t O . a . r: -rk, fdl. 'V ,S) )3. 1.1 (3 .X't)l 'v'. :2. t'Jr l1.- Nv- f' () 0 1). L l C'J r %' e : -

' / ,k fz) an-xjr instrtizaaenfo' c-zcec ut t-5 't or first,- exe tzufec'l in the Cala clzav. ;n 'ncl l-, roust -n ht t o 1'2 i n'l af f- er t' la e fpxpi rati () 1.,). o f fila' 1 rtv (?- t'r q.- s 4: ronl 'fJ.h e an pte of lsts exeeuiiou or flrst execulion a's tllo ea*; se m. .av be - oz- f.' b ) t-t nv. i u s t runl e l4t. e x (; c, ut t) u-l o r '=S 1- st ex e e u t e (1 o u '-b o f t. 7-l e f-'.-$ o.'-! t.-) i.z q( - a'1-J.k.Zuj 1q ')1 .t 'lup.v h* z .o4. jw. () -7' zl' J.:l. JIJ ft .j t.a l4 jwjln 2 t7 /x1:).z1 1, .9. .cf. 2' On (7-.j! 4a. )3' .1)* ) x jk-. 4 r :-!; rt 'l. -s & l V C' ) .1 L' IA 8). S b t!t i) 13. x l 81 l 0- C tl 1 t , . .z a . , , (c) anv instrunàen.t charcrcable witlz ' (luty of f,el'l cents or t' wenty eentB or an.y bill of excllange or n1. rom isqory note pa.yable on clem an.d or not naclz.ta tlznn ,30 days from sigb.t oz dafe, when r brougpht to him after tlie clrawiug or exeeution thereof , llcyt (1ulFz Frt .a l'n. p e (1 -r or

1'. (?) .any p. rolnissorv.., nota p. ayable at' l'nore ihan lhirt'.p cèar. s frol'n siglaf or diafae wllezn brfnutlzlaf t.o l'zz.l rn azefer the expn. -ala. on oî 'clairtv d'avs af ter fhe clraavz-n (-,. or executq-on thereof not Catulv sfarnpecl..

(. --t. 'r. -.-43' - ().D T-5t-7 47:-5/ -cf) .: t'

'' *: U . . . œ j. as,-y* :). g. Ao as 7 j)a.A- or ta ola. p- qe 12.21- cjo a'> .-) 4% 4, 't (n q Exa:u ination 2. 5 . ( -1 ) -.-1 v e l 'h. p e ). s (3 IA à q , . , z . , . a. , . . q y . ' ' . ' . .. . ftu t' zltnrit -%ï t.o 1- e ct e' ;. 'k- .'a e v lclel') ct e . t-tl). :. ev erv qn cr s o !a. 5. 13- e y. s n l .c' .k?. ,-.,' .vg tn anu gj u.j y; o u p. (y . J)Il 1 ')li c $3. khl'i c e , e xcs ep t p.vn off-zcs e 1- of 7-.9 ' f)l i t? e , b ef or e vh-l'1 cf ''7l'n '.-. p'è-s- in7 0f . . . a' . . ' instruments. 1- nst ru l'n e nt . ch arg e p.b 1 e , q- IA l4i s o 1r - ! nlon . qa-lt 1-1 (-1 ut.v , 7 s l',.)1'c; f.1 1r2 c c ti 'n 1.- - con-zes l n th e p (p r. f orl'n an e e o f 1Rl- s f ul'l cti ons . sh a.l1 q- f 1- t t.1 7, '.) 'r.-, c. )n r $.- ïu o '! * . l'llrfl 't 'j- '1 t) 1. 5 H. x t)l C 71. 1 l* è'2. $! j- P1.1142 t'?J .ï tz.' )*. F4 ) 7. f.) )f C' !. 1-1. j. X y yj t. !.t s. yj p j.y ('j. : j*. ;. q.-j sz o nx j ).t t.q. Ju- 'lj .j .-n, S ft l I-1 (-) .

(2) For thaf purpose every sucla person sllall exalaaine every instrum ent so chargeable an4 s,o producecl or coming before laim ,

in orcler lo ascertain whether il is gtamp. ed. with a stam p of tla e value and deseription l-equirecl by the law in force Cla the Colony when such instrum ent was executecl or flrst exeeuted : Provided that : ((z) nothing hcrein eoutained shall be deemed to requgre any Aiagistrate or Judge of a Crinainal Court to examine tzr lm pound, if he (5.-0e- s not think llt so to do, any instrurzlezatl com ing before hina in the course of any prooeeding ; (5) in tlle cstse of a Juclge fnf the Supren-le Court, tihe (luty of ex' anainiug a.n(1 in-zpounding any instrum ent under tbis secfion lazay be deqegated to sucth offtcer as fhe Court sppoiuts in this behalf . (8) Y'or tlae p. urpose- s of tlAis se etion , in ease of cloubi, the Governor naa y dete- rndne wlxat oflècc- s slla.ll be dee rned to 1) e public ofûees, amd who slaall l)e. clec. l'nexrl to be persons in eharge t.lf publie ofilces.

36. M, 7'laere any reccipt claargenlnle wit.ll duty oL tc en spscial cents is terldered t.o or prodllcerl before azly offleer llnstalaapad in provision sg w ï'he course ' f tlae a udit of anv 4 ,lèblic acteount. such o'fleor lray unstamped ' w . ; recuipt.. in lqis k-iscrcation. i'nsteacl of lrnpotmdinc, tla() insirul-flelct, l-e quli-e a duly stanaped reeeipt to be sul) stitute (1 theref or. - 246

J ! 1ks t 1. u n l e n t ïj 5- ) r''/ 'N ': ' t . . t. jp 1 ) t .t ) not cluly . t:.'z J, . .1. N () 1 1 ).S 'L l 1 i-l 1 C) 13 ' x . 'j y (. ? j tà; J (. o. >( k. ,!* t lj .t ( j t 1 kf ,.b.; :.j .'U 1).. J 1 F. (f.,t y' t U. ! 'j -.à )' ( (' () (1 . . > j . !.-<. L t'.. stamped .v(l ; l tpr! (?, e f (-./1. ? t n -/ A1 ) klrp. o s e 1.? .v /t. 11. : v p el' s. t') 1.1 k a'vll-l.-ra'v b .a?- l tlAv or . ina cn.iissible ccl n se ut c)f p artie s atltlzori tv. t;o rilct e tve e vlr.1 e n/a ('. , ()1- slzftll la c- aeted - ' - - jn evic:enee, u'n on 1 l e. pn lstez e ru'l o r au tl'l e2 t 1- tz a t e 4. b a',r p-n .v . su ell p e rs on or b vz any . . ? ' ' ' * ete. 1.! n 1.11012 e ().f-'f5 ce. r . llza.l ess sq 7. eh izlstrt! lan elat- ls fl l1-)..v.' st ana p ecl : P l'ovid ec1 th at : (cr) any. sueh instrunaent not being a n J'.rzstrula-kent c1a arge- able witla duty of ten cents or iw-enty cents only, or a pronaissory note, shall, subject to a1l just. exceptions, be a rlnaitt c. !d in ()4,5 de 24ct3 on paym e nt of tlaa dutx,' with wlaieh the sam e is eharge ab1 e . or, in the case- of , an instrunaent; insumcieutly st a m petl, of the au3 ount' requirecl to l'nalfe up such duiy, togeflner wifh a penplty of :'-L or, when ten tim es

the ar.ta ount of f he p roper duty or d(.) fn. eient p, ortion tlaere of exceeds .V1 of a sun'l equ al to ten t'im es such duty or portion : (/?) vlhere any pctrson f rom whona a stal-rzped reee ip t could have bee n de n-lancle. (l, has give n an unsta rnpecl receipt antl such recelpt. if starnpecl, would be admissible in evidelaee agflinst hir.n , ihen sucll receip t slaall be adm ittec'l in eviclenee agninst l') izr! ozl p ftvn-tent of a p' ennlty of tw o shilq ip gs b5., the pe rson k :513 cl erirl f), it ; ,'. (c) 'wlze re a eozltraet or agrettna eint- .(a f ttnv kilad is e ffe cted. ln.:.r correspondenee consisting of t'kvo or n tora letters ala.fl any enac. to f the 1 etters btatlrs tla e proper str. tnlp , f-lt() eontr. act or sgraïxz- laR c'Er'tt sl). a1l b t? de el'n e- d t; o b e tluly st f'to-lped ; ((@) l'ttlt'.lliylg lzere il1 contttinc (1 slla. i l llrevt?zlt- tlle Cttllzaissioâ l c,f atl.y iustrtinn e nt in evidelzee ila. any proeeeding in a Crin-lirlal' Court ; (c) nothing llerein contained shall prevent the adlmission of any instrum ent in any Court when suell instrument has been executecl by or on behalf of the Governnnent, or where it bears the certiGcate ol a Revenue Authority tts provided by Section 34 or any other provision of this Ordinanee. Atlrnission of 88. M/h()re an instrunaent laas bee n azdn-litted in evid e uce, uir,îl sietrue mneont t to s '.' re!,1 ada-laissioll shall not, e- xee- pt as provided. in Se.ction 63 of this ba q)I ctstioned Ordinance, be calletl in question at any stage of the same suit or' . proceeding on tlle g round that the instrulaaellt has not b e e n dul jr stamped. Adtnissiorz of 89. Tlle Governor-in-council l'nay n'ëalke rules providing i'13PFOPer1J' that where an il-lst-rtlrnellt bears a, sttlm p ()1 Sufficient allRoulF1t btlt' fkf :y.t.Iz !? :, (1 , i I st rkt ments. f)f improper descrip tion, it m ay, on paylxtent of the cluty with' wllich the sstma is ehargeable, be certiflecl to be duly siam ped.s and. a ny instrum ent so certif' ied shall then be deelhetl to have been duly sttznapecl as from tlze date of ifs oxeeution.

i kn L kq ipt lo' tlzln ld eendt ,s . 40 . ( 1.) AV11e1'1 th e p erson imp O ul-ldiln g ttll illSt rL11l3 C' !llt Lll-ld 0 1* ' Sect. ion 1$,5 o jg t-jyks (llodkylal-lc a lzag -bv, lav- o5.4 (q ollsent Of p arties $ïv ) o,. tuk'l . f i c alt a,uthority to reeeive evidence antl ttd .laaits stlel't illstrupenent in lovidence up on paylne rt of a p e nalty tls provicled by Seetion 87 of. ''his Orclin r?.J.: c e or of d tlty a s provi, ded bx Secstion 3 9 of this Orclirlftnce , 1 2 e s' la a1l s e nd. to the (1.) eAzez-ztl e A utl-lority an allthenticsattn-f'l eopy of sueh izlstrlll-nerti , togetlher. Avith a eertifieate :n. 'writina', sta ting tln.e t'tnaouzat of duty au (1 ptln:tlt-.nr 1 e vietl in re speet. tllol'eof , ctncl shall sencl F:l, elz an-kouk? t to the 14 'evenue-

Auf hodty . or to sucl) person as he S-nal.k- a ppoillt- in lzis behalf . (2) Tn e- very other case, the person so il-npouncling an instrlllrtaeln.t shall send it in original to tl'le l).e ve nue Autllority. lèevenue 41. (1) V/l).en a copy of an instrutnent is sent to the Revenue z !qt' l ') -:.%L. i): 1o) ''lià (t)l''s Arlthority untler sub-seetion (1) of the last p rececling seetion, he re f tl n (.l penal ty s'oay, if la e thinlks flt, refund an.y portion of the penalty in excess paju wnder c)f ,.C1 wlaieh has' been paicl in respeet ol such insirul-nent. Sert i t?n 4ok sulk-srletio,z (1)- (2) -$'E. hez-l such instrul-nent has bee'n irnpounded only . llyacsrt:lse it lzas been written in contravention of Section 13 or F'poctioyl 14 of this Ordinance the Itevenue Authority m a y ref und the wltole penalty so paid. navenue 42. (1) A'Vhen the Ttevenue Atltlltlrit's.,.r inapolludg ansr Aut.l'ority's iy.lstrunaez)f lpucl.ca r Seetion 35 of tb.5s Ordila fznce or receives anv

l'ower to stamp , ;.t 't :.'! t,.1 -ylTw(q.)at s(? ut. io llina under sub-secflon (2) r)f S(? r?f ion 40 of thfs iJmnsptoru!mtaeendt.s Ordinance. not being an instrum ent ehargea'ble with duty of ten

cents or twtantlr cents only or a pramissom-, note, l'le shall adopt' : tll ra f ol 1 o u-in g proe etlure : ((. j 1' j ! ( ' f ' ' . i ' : ' l 1 t ./ .,- t'l () (L S ()1 Op 1111 O 1-1. t-. U1 t.t IJ S ti (Jj:l ) IISGI' 1 - . )v.) t.)13. 6. i :3 (.k L) J .%ï 1.8A 6 a 1 n'l 1-') ' .n q' 1 j (') r 1- s n () t e 3n p. r kg y e a b ,1 e AAJ 1 t- h c. l u t .,'ïJ , l.fl e s 1c. q. .1 1 e c-, r t 1- lal-.5y > 1.) s'vj k. > l.Clk ors '' i'laen t t1.le r e- on t,1% a t 1 t 1- s c. vi u l v st. a rn p ed Jor th at i t t' s not ,9 o c ha rto' e a b 1 e , a s t.l'l e e as e rn tsv b e : ( b ) 1 f 1'l a. i s of oa1n i zli 0n tllat sllell 1 nstrurne nt 1 s eha-r.p0eable sq-i' t h cl ut 1.3 - an d i s )-1 o t ciu l.'/5 r st a z)a p e d ) lle sh al1 re c-,t tl 1 1- e tla e pavn-te nt of the p roper dutv or the t'zrnount required to na ake '.zp' the s al'n e , toge ther w. 1- th a p ena lty 0f' ; 1 ; or, 1- f he tlai nks ft , an al-nount not exee ecti nyo)' ten ti nl a s t1.-tt.? a.la-lount clf the pt - 1.:)à4. 3 (?. r (lut%q'; c)r o f th e ( .1 (a'h- c 1 e nt p o rt.'z- r) u t l?utà. 1't-z o'aC- , A F-JA et t-t e r s î lc h a rztoui'lt e x (z e e d s or falls shol'.t of ,.:1. a.l-3 rL3-$z i d e(?i .tlz ) 7) >o : 'o-ï- -ler) suell. i Lastr ul-l-lela'.t . has b e e n 1- .rzlpounde d orl1 - A?- b e. c ttuse 1 t has 1k )' c en wri tt rakl i I'I eontra'v enti on ot' Sfaetlx on -t.$.

Ol' S CC ?tp' -l Qll 4.& .z.-! ro'1l. z-c1- ) 1 s O- z'l'lL 1 p l .pur c e : t lla -1?.o e v ezlue A uthori t- y zyz a.y 9 1- f lle ta' l- nz' ks 'tQ t, , ren-zi JS t -à1 e u- 140 l () p (ala. p.1 t -: - -'? r c'. s ari b ec1 b y thi s k'.I'1 e e ti on . .t . (î 9.4 )j -af- ?u s v. (7 ta .N,- C jy.; y. zb- )' y.f-m àC 2) J( C L1 l'l Q-J C- lz C l2 f l l 1 S C ( Ci ) O 1' .S y -j ) j) - s c. () Jq. ;* o ) ). ( 1. 1) o t'

46 )k x1S SCC 4b. *1 O IX F-lxt l .ë tj Ai , L ()1. kù- lz lO' .w/.) LII'âO OS (.,F J O j' y' , 17' 1 j s (j; y () y* yy j.j u (; p. :3jg tg jz o u g j y ) s., )' y (gj z e'!ki ('t ta n c.t a o f' t 'f 2. e ).'?- ) at t e r s s JC a t c. d t 1,1 () 1- e :- n . ( 'ot' >) A' ,'ç$ .- ', ) 'ar (3 tl n 1' 11FJ ?b l. l l 111i3F1 t Ia :.). s 'o e e ) a. s e 1-1 t t o t h e (I?t e v e n u e .Jî '.t l l t 11 Q).' 1- t A7 u 1?. (1 e 1.- s u b - F.4 (:. '(), t 1 (.) n ( 2 ) o f Qk o e (z t. 1* O 11 4 0 O 1 t 1a-. 11 s () 1' (-1. 1 n a. !'l f.l e j. ).a -. 7t t -' xk s enl -i Cr. kx fok . wu .l yu-. 1( '.: ola l* J( A, . s .') ul .i â , l-h I 1r-'?Jt .:. t'.l t t't 3. (i O f) 1 c' a l u l'l - ( t-t % c, - ue l. . a . . '' 'j. c t 'i1 ..1 'f ) .j a 1 . *' .> ., - ' . J-. ' .' 1 i 'j.-. r (3 -.t- rt r. ! t'. r t. l.a v.- t '.J.1 .2 s. s e r.a t-'lc'.qn , r (t' b'i -Lrl'). -szc. t o t .A e J. Ir.n z'o. o 't;.1'1z. l : z'luq , ''-ttc n' c (a.r .

Z . , . . 1 i . ' ' 7 W z. - . '! t ' ) ,1 45.:,4) . J-r-' li-t f tl-l'/ 1* nS tl t5-11 .nt -i 013. a( ' C: j.) :.R l ,0. fr2 è.t O a 0- 'h IV'J.l (1LI tJA,' IL i1 (1 i'l O (, tl.tlzlf Is utrumeuts stamped, not being an instrum ent chargeable with cluty of ten unduly cents or twezlty eents only or a promissory note, is produced stamped by t'%z AzT tt 1'l q, 7 1. )C 1.* S (.3 1'l () f 1 7 1' S C) 5.'$rl'.1 13.-1 Q XL J.' ( ) 11 13 C f 'O (r e t 1 1 e Ou. k (-J 3.7 ( 5 )-' 1lJ (.) -X. t 1 t 1 '.t t) r 1- iu- ..7 Y 0 0 i d e n t , M'). 't'. !-1 l 1.1 (7 11. C- U C' IA 1* ). 1- () 1-f1 u'. fè (:.5 d t.1. tl, 13 O L i c % 0 X (f) C 1.1 u l O 11 O j.' -1lè S. t; t.- -.1 k? ,'.J k) w i CJ 1.è. , a. r($ (' i, .sr 11. z- 1,' 1 1i- ) erso-a .l L,.- ri Ja k,z . s t. () ï-' .l1. C-z no 't( 1 (.$t) o f t 1-1c -1 3t t-tv /'s: nu e ztut 1-1 (.) -.2i Ly ?- ' . n e -f.ê t ct t t 1-1 ?k t s-ul ch 1 'n st rtl zrin e. nt 1 s la () t d ul.vy st a ia-l.p. ecl a nd o'-pf .el-s t o - - ZT. J 0.4 /! zt è' O t -i'-.$ e (1'-.5b ev ezlue ztutlaori t.vz t'he. .r;t l.-noq-'tlr.t 'lw- of lw- he p.' . r. ox-r -l /:-.1* c1s .'t tev, , 'ar t.h e t-t la'.t ount; ).- e .. cuf ui re cl t o tT't ftk- a 'ti o! t 1') e s p.la') e ! a ncl ' 't x11 c. -'tnte. v e- nue !' 't 2 -Y .1- th o ).-1 t S; 5 s. s a' t 1- sf't e cl tlla t t. 1. z.e (lp'n 1- s si 01'l t o dulv, s t s.q'la ) ) such insp,ruynelat xl t.9. s b e e ,:1 oce aslone o. l)a;, a cctl d c..n t; , nn ?.st ftlçe or lyu-,. yos'eqn t z3 e e e s sltv , lo fa lz. ). av , 1- nst e aw('l o f p i,.-r.) c e (a. c'lp' n.q, und. er S. e eti op. 35 rtzzd 4 2 ''? 0j. t 1 ) 7- .s O 14-. 1 i 1-1. a n c e- ? r e c e i v e s u f-z l z ft : n'-l o l ln t tt nc1 .p 1- (a c e e Cl a s 3.2 e '-x: JL- h c, rta 1- n f't f t e r p p- t? q.c ri b e d . - 44. - . ( l-) A'V' llen tke cluty antl (r.,' ellftlty (if a 2,1.y ) laviabal. ta i n jyuyjorsemf:.n # respect of any instrurneut 1).a:'(.z been 1-., ?4itl klnclexac Seetien :7 ) r'f însLz.ttl?'eltts Seetion 42 or' Seetiozl 4 3 of tlli,g Ordina nce , tln e persou- adrnitting on u'llielt duty surzh instrunlent il'l evidenee ol' the 17 avenue Auth orlt. 'y è. ts t )'l ' e has been pai f1 <' , u rl de r S e tl t i () n s ellse lntty be, shall ce. rtif y by entlllrse. tne. lzt tlkereoll that tlle propez' ;q7, (z or u, ' t'lut.z .; or. as the case naa,s b e , tla e prope r duty ancl pe naity tstca tîng. the an-lount of eaclz) l-ia't re b een leviecl in respect thereof , ancl the zzam e and residence oî the person paying thena. (2) Every instrun-lent so endorsecl shall thereupon be adnaissible in evidenee, ancl ma y be re gistered . ancl acted upàn and authentica ted as if it had been duly staniped., and shall be delivered on his applieation in this behalf to the person frol'n whose possession it cam e into the halnds of thc ofl-icer impounding it, or as sueh person m ay direct : Provided that : (c) no instrument whieh has been aclmitted in evidence upon paym ent of duty and. a penaltly under Seetion 37 of this Ordinanee, shttll be so clelivered before the expiration of one m onth f rom the date of suell impounding, or if the Revenue Authority has certifiecl that its further detention is necessary anc1 l zas ' not caneellecl sueh certiflcate : (à) laothing in this seetion shall af' feet the secozkcl proviso of Section 144 of the lndian Code of Civil Proeedure as applied to the Colony, or the eorresponding seetion of any Ordinanee w-hich m ay be substituted theref or. 45 . The taking of proeeedings or the paym e nt of tt pe tnalty prosecution .under this Chapter in respe et of a ny instrum e. r.lt shall not ba r tlae for offcnce prosecution of aal'ly person v,ll0 ap pears t,o have eonvlnnitte d arl against offenee aga.inst the Ststl-np law in respe- et of such instrum ent. ; Stamp-lav. P roviclecl tlaa t l'lo sueh proseeution shall be instituted izl t'lltp ..case of any instrunne nt in resp. efzt. of which suclh a peualty hrt s betyn p. aid, unless it ftppears to t'Ihe lRevenue Authori' txyz that tl2 ' . . offalkca. ;.'#za.s eol-nrnitted 'with al4 intention of e- vadilag I.I plym ent o L -t' he proper (11) ty . Persons payinr 4 7.r4. ( -.l .) 'u/hfan pnv., un ut Fr c)r pezlaltyo l') as been p, aid under d!1 ty or pen alty rq . . y-. aujatze > (o% (.t t' 1- O n t'cs r'r , $c.7 1 (.? f3 zb l- Oll ,7.0o f-.'py , ue) t.l t3 ib. a4. J.J0 1). Z.p4 .q- o 14 of-i () :.$ t .1. () 11 =x:, u;.: C) x.y w. )l 1* S o ka lj. ! may recaver b ar any p erso'n l.n re same in oertain o . sp t? ct of t? n 1 nstr uzrl ent , a lld , bv agreelzlezlt cesee. or uil (q- er the nt re vi si ons of %k ' e et i o r! .ifs 1 o i. ' t hi .F, Orlli nanee or anv other ena etm ezlt' z. n force at tlze tl. m e such l. rtstrulzlent w a*s' execu/oed, son'le other jne. rson M. ,as bounrl to b e ar tlae expe nse of

. 1nrovi ding tlze prooz e- r st a n-z.'p. f or sueh 1 nstrutaaent , ihe first z'nenti oned person sl) a.'ll b e 'entitlecl t; o rocover frol'n Buch otller Inerson the alnoula.t of the rlutv or zlenaltv so p ai d. .

(2.h/ F o'r the ptlrpose of such recover,v ' an.v' certi ficate. grap-te d ilc. resp eet of suell irzstl-i.j n-tellt urltl er this. Ordi n arlce shall b e c ozzclu siv e evid e ne e of th e n'z a't 't 'ars. ilz e re 1- r t c e- rtifl ed . (3) Such anaou rlt l'rzay , 1 f the Oourt tllinks flt , b e included l1l arzy orde 1- as to cost;s in any suit or prooaecling to which such

p ersons are p. arties arlcl in vrhich suc h- iz) strunzenf lzas be en tenclc. ,red. in. e'videzzce. If th e Court cloes not illclude the a llntlurtt- in slxel'1 order, no f urther proce ecli n gs far the re- covel'y of the alaaou ni sh all b e n-tai nt ain a.b 1 e . tPz'orwnemr to . 47. (1)' R'Vhel'e alll- Pol-1.a lt3.p is paid under Secstit')n 37 or ta. refuîsnsido uers Se ôtion 42 of this Orclinance, tlze. Con-lnaissioners m ay , upon penalty or application il-l writ-ing m a de within one p'ear f rol'n 'the date of tlze excess duty ïn layuat-llat 1.t.) f uucl such penalty wholllr or iTa part. oertain cases. , (2) A'Vhe' re, in the opilion o'f the Coznnlissioners, stanlp- duty irz exce ss of that whieh is legally elatlrgeab la hpks been clzargek'l a n Cl paitl under Seetion 87 ' of tllis Ordinance, suelz C'on-lmissioners m sty , upon applieation in writing m ade within three m onths of the ortlcr cllarging the sanle, refund the c-xeess . Nfon-liability 48. (1) If any instrunaent sent to the Revenue Autllority inosr grltolsms enoft s uncler sub-section (2) of Section 40 of thi.s Ordinanee, is lost, scnt untler destroyed or dan-zaged during transnaission, the person sending sectiou 40. the sana.e shall not be liable for sueh loss, destruetion or dam age. (2) Mrhen al'1s.a, instrument is ab otlt to be so sent, the person f rol-n' wlzose possessiall it ca rzvle into the la ands of the person impounding. the sanze, nnay raquire a copy thereof to be n'lade at tl'le expense of such first-nae ntioned person azlcl audheltieated by the person i l'tapouncling sucll instrulnent . Provtdecl that in the event of the loss, destruetion or dam age of the original instrum ent such authenticaied copy slaall be adn-lissible in e'vidence in anv Court. '

I>()v.er of 4:9 * A' ï-i 1en all.-ji ' bi 11 of exctl) ang. ' e , prolïki ssor.v. l1o tp'e c)r cheq ue I)a,lrer to starn p cltatargeable with dutv Of twentv cellts 1* F, J'kresontecl lOr p aqrm ent k' i 1 1 s ' ') ro ln iS- R - - *' '' - *' : 'L t l1S t :tl 'nped : the persolt to 'wnz'loz' .t'-t 1- t 1- s so 'oresenteci z?n ay afh- x tslo l ,reyq uneos tes anti tlkereto the llaeessary acllzctsive st. allap , slq.).d a,. Ikpon caneell.i la og th. .e recaivetl by s arta e 1- n na -. . a nller he roi nb e f ore provi d ecl , l'zzf.tA.' p av tlle suln 13 ay able l'im Tlpclrl sllcla. bl'' lx11 , no 'C1! ,c or che que' , ttnt't55 n. lav er'1. lar' g'e'' the d' ut' v atza l''nst - the. 13 e- rson 'u'11() ollgltt t'o laav t? p rtlcl th e s;a nl e , or (1. odtl et 1- t' fron't

tlze sul'n 1. 3 a . ,z ftb 1 e tts af ores ai CJ1 , tlqzt-t s uell 301- 1 1 ! note or. cllef.-!. 11 i.'j s'l'z a.l i;' F:; (2I .'i qt .t ).- t't F:; J:- t'.? , z; .1- ) (:.- (Es ï.' ft; t-' q,.1L (E, (1( 1- -k ïu'.'.5. t, ) 'p.r) (). ()-'t t.2 )t). )ï-.). ). tE, f:'l. vt2;' () ( T) t'.i- t' i2.:t (:'t nq-r t.-t ql J-. (-)1. : T.'j.r) v1- (le c'l t.1) at 1-1 o tl-lz- ust. 1-1. e re -1 n c c)l'? t. ai n e fl s'll al 1. rc' ll- ev t) a n 'y a fprson f ronl a r$ v nç) c'na l t.v or proc eecl'in;r t o Avlli t,h- l1e n?. tt v b e 1 1 able . 1- 1'l 1-(.1 a t 1- ork t o such 'bi 11 '1.-3 ote or clTt eque . J't eeovery of 50. . A. 1 1 (lllties , !-') enalties Ctnc'l chther s'tlq'rl s rt? qu ire (1 ta b e p a i('l. tl u g i es and z p l n tler t l') i s Ch apt e 1- naa.' yb e recovered by the l't a. venue Autlaori ty- penalties. sts a civil debt recoverable sunam aril'y .

CU APT' EIR

A-luruoww:xcxs STAMPS C'ER'r-AIN CAsEs. xliosvanee far 5I. Sub ject fo such rules as l'zlay be nlad e, by tlle Governor- spoiled stamps. izl-tlouzleil as to the evitlenee to 1)e 'required, or the enquiry to be. r rnade . the IR' evenue Authority m a,5.,, on applieation rn acle within the period prescribed in Sectio' n 52 t)f this Orclinance, and. if he is satisfii?r.l as to tlze facts, l'nake allowallce for sia m ps sp'oilecl in the. cases llcl-eilaf'der-m en.t'ionxed, nazmely : (n,) the stan'lp on stny paper ingtdverteutly and un- clesigkeclly spoilecl, obliteratetl or 17,- error La writing or any other naertns rendered unflt for the purposke intentled before any instrunaent written tllereon is executed by ttny person : ( b .1? th e st a mp on tzla y. C eeur--t tz. nt whi eh is written out w holl j' () r 1- n l,: l art , t' ) ! I t, svhi tz h 1 s i '. ot si tea)'t't (3(,7. 01- ex e ct u t ec,.l b y any p art y t here to :

- z' (1- .)h the stal'n o, on t-tu v.- bi izl o t-. ,e, -,ccq: a rtty.-' e or cl-t e qu (? si ro.ne c'1. b@v' or on behalf of tht:l clrav'er whial-z llas not b z ezl aceepted. ,1 :t ( t e Ut 84 i) O L IL f,tl'l ç r 1 -T1a. I.R !.l 0 i A, x .1 1 2 o 0 -t t? l O l f L t.'l 1 1 ! 01 (i) C O U Or 1A. :2 .e - .) - a v - : .. f. - o . i ' .. r a ') j o t'> lai s ha-j-td' s f or azz-y A'o urxk nos e otl-lk?r tl 1-. . n b ..' ,- -.:-1 t< ,v o.f ten d' er . 17or vx P. C C i) t h pu ' St I.X 2 C . V1 1 t .t3 -i. J* (4; 'x7.z Q'j 4u. ,L1 . fl j 6z j.1 C 7.k. us v. t FJ t,?. r. o j,.). x' v L) n 1 ($ 1.4.). a uy s u c -1). J ' - - - -D1 e 83 t. t . L u. . a . - s i; anl.p. i s 1i -t,?L tc ' ' 1 (.7 o e F, n o t 13 t) t t 1- :t :k 1. .7 ;' s i 'o'i.-l 8. t 3J r () it)t e n (il e (7 tl s o).' f oz' t'- 1 'le a' cc e t ., t a .k-. ttt. (., of a i'l 'î' 'oi 1 .' uo#l- e x- c llt4 nf-r e or c I'1 e q.u e t o b (t a'fltervlarcls writtez'l thereon :

(i 1). t1-1 (.) st al-ntn on tan.v 'pro) l'ts' .ssol'. -v' 'n o f..e si l.:. :z-t k-.'(1 b .v or ozz b eh alf of th e n'l alter Avlli el?- lla s rlot b (' t . pz 2 ! ) t l f-1' e u s e of' 1 n al'ly zlattlluer Nvhate ver or deliveretl out' o't' 1 1 î s -ïA tartds : (iil-l th e strtrla.p us acl or 1- llt' t.ln(-l t? t'!, t C) -.t-'i c! i.l set-l af 0r any b.i11 ()f exchauge, cheq. ue or prornigsor), note signecl by, or on behal f of, the clrawer tlz erraof , b ut wh ich f rom any onaission or e- rror b. xa s b e e- n sp oi1 e- c-t or ).-e llqle- r e (1 us elae ss , al tha x()u gll t.l--l e s am e , b (-) 1 ng a b 1 1 l o'f e 5:tzh ange or eh e p; ue , 1-13. ay h av (.) b e erl

presentecl fol- ta efzep. ta zlcc (9r atzeep. tecl or endors atl, or, beirlg a

prol-rzissfary rzot- e , zlaxa.l- llètve- 1n ec- 21 d e! ivered. to the p ay ee : provid ed that another con-tpleted al'l cl d uly stamped bill of fJ. ' . h ' - - rnissorv la ote ais Ilr'odllced y-derttical in x c1l an jy e , c e q ue 0.1. p l o , - - - e'v ely pa1 t -l eu ) al- , c-) xcap t 1- 11 t-l 'le ' correc ti on' of sl. lch omi ssi on er' error as af oresaid. with the spoîletl b. i11 . clleque or notc. : (c@) the stanlp used f c)r au izlstruzl) ellt e xecute d by any ptzrty th e reto wlai ch (i ) has b een af t erward s 1(a uzltl to Io t?' ab sol ut el jr void in law fz-c: taa the b eginniug : (ii) has been aftemvards found unfit, b)z reason of any error or m istake therein, for the purpôse origlnally intendecl : (iii) by reason of the death o.î nlqy persozz by whona it is necessary that it should be exeeutetl, without havlng executed the sam e, or of the refusal of any suell person to execute the sam e, eanrlot be com pletetl so fts to. effee,t the intended

transaction in the .form proposed : (iv) f or want of the taxeeution tl2 ereof b)z som e l'naterial party, and lzis inabilitv or ref usa! to sign tlxe same, is in fat?t incomplete arld insufficient for tlle purpose for whieh it was intended : (v) by reason of the ref usal of a1) )t- pe rson to aet unde- r the sanae, or to advance any paozltay izltenclecl to be thereby se cure- 4, or by the ref usal or noln-acceptalnce of any oflicse - tlae re !'- y granted, totall.N f tlils of the inteudecl purpose : (vi) b ecolne- s use. less in eons equ allctp of tlae iransaetion 1- nt encl ecl to b e ther eb x)- e ffe et t? cl b t'.li'i'.Lg e ff e ctt e (-.1 b y s ona e otlter 1- nstrum ent b etwe ert th' e sal'tl e- p arties ttllcl 't) e ari ng .k). st al-np k' i- no t l ess v alu t3 : (vi i) 1- s defl eient 1- n x) ftl tl e a.z-J.d. tlle tz' ttn saet- ion irltcnde d t o b e thereb y eff. eeted làpls -be an e 1-17 f-kc.t ,a .(1 b)- sol'n () oth(? r insfrulalent b e- twe en th e s a tne. p strt ies a:) cl b e ttri ng a st alanp of not le ss value :

r ('N z -à -l ) 1- s .-i 'n .I'.I cl'v e 1- t tp nt l j- a ')n (1 l j. '.#') (1 t- 's . 1 f,. '.)' p. f? (1- 1. 'v. F: v) ) r)i -1 () rl. r't :-! r'l ?-. rt l)- eu vrhe.r eof anothor ila '.;trlq l-z:t ellt, nn 17 (1a betu-een the snrn e p arti es ancl for tlle san'ï a p ur'rl os e 1- s exeell tecl ftnd du1 ),- sl a nap e cl : P' 1-0471 cled th a t , 1 rl vthe c IR s (.3 o 12. t4 u exe e 1.7 t e ('1 1 n s t runn ent , llo l e CI a 'L pl-o ceecl i n.q'r h a s b e t.a :1. c ol'.n n-z e nct e cl in. 'w-lli c lz t 1. t e 1 n strl; nn (. )1a t e (a u' 1 t.'l or 'woultl havo b een gc'i ven or o'Fterecl ir: e'vi t-l () ntz e ar1d t1A at tla e 1- nstrul-zle nt 1- s o'i ven up to b e c an.e tall-()d . Eœplanwtion. The certifl cate of the Itevenue Atlthoritv unfle.r Section .34 ()f this Ortlinartce that t'he f ïl11 clutv with wh' ieh an fustruznent is elqargeallle Las been païd fs a sta' mp wfthïn the m ea ning of this secfion. Apl , l i e a t I f? a. 52 rfh e. applie ati on fOr r elie f untte- r the 1 o-st prisc edi llg , v z relief ) E ader Sect.l on S ja8j. j j;e laaade wy-t-hin tjae f ollowizlg period ir tlh at is t.t7 Section 51 . , $5phell to k ,e S ZX *. ' matle. (1) in the eases l'nentionec't in clause t;k'JJ) it v-) ()1 l'h,a said seetion, within two months of the (dpgte of tlk' .a izlstrunlent : (2) ika t'lAé cast-l of a stampect pflper t)n 57k'XiClR 12t3 instrum ent has been exeeuted by any of the parties thereto, within two yearg after tlle stam p htzs been spoilecl : (3) in the case of ' a stanapecl paper on whicll an instrum' (-) nt has been executecl by any of tlze parties therato, witlzin t wo yenrs af tsr thc. clate of the instruznent, c.jr ; i1a it :- .9 not dtttek-l , within lwo ye ars sfter the execufitv: thf-arc? oz 17 v the person by whol'n it was' first or alone exeeutecl : rrovid ec1 tllp/.t : f% tz) 'w-llen th e sp oi 1 e cl i nstru na e. 'n.t la as b (# t7n '.E t'r s u IY .(7. i- t- -3.10. z.t2 as.ons sent out of the Colonv , the a pplicatiou 1,y'1 knzv 't) tn I'? ) :R rJ, a

ve i t h :- 11 two .y e ar s af t er 1- t IA a s 1:1 e e n r e c e 1- v e d. b a .ak !- ra th e C o i o nv. . (à) when, lrom unpevoidable cireumsttmces, any izzstrurtlent for whieh a.nother instrum ent has been substituted, cannct- lae given up to be cancellefl within tl'le aforesaid pel-iod- ., the application m a'y be m acl.e witllin two years sff er $1')e clafe of exeeution of lhe substifutecl instrum ent. '

All ae'ge . Th e Col-nniissioners , or tlae 1-t 'evenue Autbority i 1 CASo6 wOaf npcer iuintea empowerecl by tlze Com missioners in this behalf, m ay, without fornas no limit of tilvle- , rnake allowance îov sta l'nperl papers usetl for printetl longer required form s of instrum ents by any banker or by any ineorporatefl by fzorpora- . . . . t i o n s . com pany or other bocly corpora. te, lf S'or any suffacze nt retson sueh f orna.s ln Ctve ee as ecl t o b () requir. e (l' by the sa .l.d 13 tt,nks'l-., csorrlll a:) y cjr b ocl) r c orp ora at' e , p roviscl e- d t h' fzt s l lela aut 1) ori t y 5 s s a i'i s'-!%- et-t t lltn t t 1: e dutv in. resp e ctt of sueh st an-lp ed p ap e rs '.h t).s b c,01) ('1nt7 -c h- ptti' Jl .

Ailowanee f or . 54 . /y' tzl 'Vvrllen any' I.? erson llas 1 nadve rt' ell.t.1--y us.crà f or a,')) nlisusecl. lnstrurne nt ehrtrgeftble /7lt'l'l duty a st.pllaap of ét t'ty escin. ptzy.oll other '. 'tamps. f I-tau that llreseri btltl for suela irzstruon ()nt' bv t.11e z'-l'J ; cts )?'t.ë'2 .'-2-(-c' und e. r t hi s O rclin anc e. , or a. st a-l-zlp o f gre at er 'v t) .t n e. 'c h a n w ê.!. s . n e e (è. s s a 1--)- , or .11 a s 1 nntiv e r t entlz'- us e 4.- f? n.' ,î- Fst a rr, 'r) fol' t . n 1- ustrun'l e 1lt 1'1 ()t elzarot7'h ettble uri t,h ttu.'zh - (j. ut. 'Ny' ; or ( b ) Avh en an y ' st ana p used f or an 1 nstr tzèz'rt tal'z -g. iza s sot? tL. n i naclv e- rtentlv re llderetl l.) se less under Sect -:c.,12. -'i. .5 of -t l-a'i s () rt'-i 'l zlttnc-te. , ow- 'i n Co7 ,t o sl Lctl.: t 1 nstrulzlent havi nu:' Al.i i- i:!'li -a-z'i tt e. ll xê1a con t. r a v e nt 1 o n o f t h e pr o'N-i si ons of S e e1:.i on 1oQ .o f' tlell- 's (-'-41' -t'(l 1 1) a u (t z. -,

Tl - le li?k (3 'k r ()- llu e i t.u t hori t .v7 rl. -lay , on a.j'. l p li c at i on rz'l tttl e 'wi ti- l i '). t M- (n .'.v e a r s :-1. f t e- r th e- (1 a t e o f t h e 1- n. s tr uzzle nt ) or ) 1 f 1 t. i s n o t d J t 'C k? t 15 :'$.-1- thi IA t '$!- o y e ar s p. ft er t .1). e exeeu t 1 on t 12. e- reo f lyn y tlh e p ers tlu 1.:) y Tv 1 101.-1 1 l' t Ar-a s first or ftlone exeeut e d. t antl up on 't y') Q' i nstrull't (?11-(77

I' Lf c I-.' I a rfc c. .: at'l 1 e Rvi t h dut v , b ei n zocl' r e- st al-np ed 'u-i L' 1-4 4u.il f? Jrop sr t.2 u 't .$, , e atae el ft n (1 a.1 1 ra'sv as sp oi 1 e cl the st ana p so 1-.n.1 su s'crl or renderek1 useless.

.t 1 l c' î.'.arlce for 56. A'Vhen any PCl*SOll is posseFgseq'l of a sta-nàp r)r stp.rn r. s stamps not which have not been spoiled or rendered unflt or ziseless for ti-.e required for Purpose intencled, but for whicth lAe has no in-lmaïliate . llse the ''''' Revenue Authority shall repay to sucla person flae value of ,. such - stamp or stam ps in l'none-N, declucting ûve cants for ea cl- shilling or portion of a shilling, upon sueh person deliverillg up tlle sruzue to be eaneelled, antl proving to the Revenu: Autllority 's satisf action : , .f t'é ) that sueh st t'ti ) ) !) or st èl rl1 f ) 23, Awet'e ptt re 1:1 a. sed by sutzl:

)é. . <' -rson Nvith ft 1) o ,?.(r l'l.li' c 1.12 t enti o11 t. o use t hera 7- a'rld ( 5) that he ! llts o ) li (1 tl) e f u! l pri cse there. of ; str! -' . (c-Jt that .they were so purcha se d with in tlze peried of two )v eaz's next preceding tlae clnte on Avhicla the.v, were so Cl t'?ïw 1- x,- ez-etl -. 'f.:1. c9 v -:d .tzt.l tln. a JL- wvhere tL- e p e rs .-)1-1 i s a 1- 1- c e 'rt s ed vend or of s -!E a'-n 'J? > t l't e l-teveuue w'èvutbxaori duv' y)t ttl' . 1- f 1: ta tl) 1- zl.1.cs flt , n'lalte the . 'J . rï--' 2r ) 2 1 .' vù-to. ts.z'f t of tla ra ç.l.? 'I')A rtcqtllalml.'.v '.1n ai (èl. 1') . 'vJ the 'vencl (3r I'xJl fhout any - G 't1 0 ')z l ( a ht-t f-'t ) )( (.: yu . !. O 1). 0 Q, ;-$ ,. )Q 1* 0 8'; 2. ). l. (1.. 57 . -iA' rl-te'ln str; b- cll.ll î- strtnapecl Clebentlrre is re newed by the Ailowance c s. - G: ' J. .% 7.1 tn- r) t ' : 't. )-1 (-) %à - C1>.' ()' b () )-1 t'ul'e 5n fl'ze salaae ternn s 'e the Ttevenue renewal of . . ()tj r t ï$ i zl z &pètlaopvitxr sb. al. 1 , upon apl,nlleatlola j'natte v-itlli'n one naonfh, repay uoberjtures. t o tlzc, pe' rson isstling sueh debentur. e. th- e 'va.liqe of tlàe sta.l-o.p on 'ci'le ()1.2yJ-; ntkl or on the new- debenture, w laiellever slltzll be less : rr.ox-it'1ae fl that the origin al cle. belaftire 1- s pi'ocl t: eed be f ore the r-te-ç-t'?n.ue Auth. ority and. .cancellecl by hinn in such m anner as the t'Iovtni-nor-in -coulze5l m ay dl-re et . L1L rcpàtsizclf lon.. A tlebenture shall be clee m ec'l to b e renev-ecl -1*24 i12 i? sa.l'.rt c f e rnas Tvi thi lz the mea rl ing of this section not:vi th- sr o zzfli la :.) 'tln e f olloxa-i ng chauges : -.-- (tz) tl).e issue c)f tvco or laaore cle- b entures in pltnu ce of one - ' ()7 1, ai!)' al f! e!) c'ntllrs'. - the total ana ollnt seellrecl b eing the sarne -7 ( -t)) th t') 1- sgu Qj of oln.e Cleb ctllturt? 1 n pl a ce of two or n'lore (lri è u' '-l l'a-a! dtab ctutlyres , the tof al tal'n ollnt secllre d b eint'Dr the same ; ft c) the substitution of the la ana e o f tlrle holder at the time () f ro'levral for th e nanae of the origil'l a l holder ; antl (614 the altep-. rtti ol). of. t he rttt (3 o t' i'nt erest or the d ates paytzlent tllereof. . CTT A PTE 17t VT . lx-iElà's:ltis-,ick: Ax. o It.s'k-l siox . ar- 8 ( 1) 'The power exerci sable b)' a Ttevenue Authority under statement ot 7 o 7 ''r ' . C CA fl p t er '1A., , al'lG. C llfl'l-.'z t C)l. A , a13.(l 'k l 1) (1/1* C -1 aus e ( (t à/ ()f. tl' le firs zt,. case by l:rc) 5- . -s y.- o - ! ) I - 4 ) t t) ' t;N t'o tlle control tlommissioners . .' ls () .- tcl S. tz.f .s cl.C )1.,1 -6 $.4 71 tt . :1 l tl1 (2 ft FJ t?S ) () su e) ec t o supreme ('; f t l 1 v : L?. o rn l L l.i s s l () 1-1 (? 't ' rg . c ou rt . k ' '' '' ' $ .L') 1. t' f t irl v.y i'be s' e. l ) t : t.:. ..& t.! t h. 04-. 1-. t ,45,' ) tc t i (t ).J r klrl (1 (7,1- 1/.:1- (-) eti oza. 36' 3 ez' kQ- . t:. ?C t1' ozl 49w J'.eels dott bt a :.s to the éJ'lllo tln. (' raof tlut v Nvl-t-l'l w-hieh any -1 1l F... t. t - : 1 i -'i t-n ?. l t. i s cs h. ar .p..' c. r ab l i .& 1. ) e l la C'.t y (1 1- C p. -.v l 't '! ') a s t a t-e'- Taa e- n t () f th e (z as e .. . .

Proviclecl that if the ease is referred at the request of sthe jlarty iuterested a.n appeal f ee of ct5 shall be lodged with the ttonzmissioners. Tn tlle event of the appeal being successful suell fsa shall be refunded io the party, 'btlt should the appeal fail tl)ta fue shall be forf eited. 6O. If the Suplpe nle Court is not satisfled that', the state. m e. nt-s prooeclure in c aklt ained il'l any ea se rcfe rl-ed t-o it under the p. rovisions of tlze disposyr,g of k'irkrctacling seetions are suff' ieient to etlable it to deternlizle tile tasc statecl. ('; uastions raised thereb v, t13e Court nla'v ref er the case baek to tlAt' (4 ' . '' % . ol'ëlm ission.c-rs, to m ake such acldltions thereto or alterations thtq?.eilt as tlze Court nn ay direct in that bellalf . 6I. (1) The Supreme Court, upon fhe consideration of anv such casc , shall t'lecsicle the questions raised thereby, and sha i.! deiiver its juclgnaxent thereon containing the grounds on whicl: suc'h dc-) ctision is f ounded. (2) The Court shttll sentl to tlle Comnlissiorlers a, eopty of suelt J u(1 gq t-lent unclllr t.l le seal of t1' e C.o tprt ; antl the Conàznissioners - shttli, on reeeiving stlell cop,sa , dispose of the eftsfz eonfoma-tably to such judglaàent. cSatsaet embye nto thofe r doubgt ga - s to( 1t) lae yfa. mangyu nct ooufr t, othor than the Supreme Court, f eeld Courts to r1'. uty to be psticl in respect of a uy supreme instmlrnent uuder proviso (t-I) to Seetion 37 of thi s Ordinance, court. th'e J'udge l'nay draw up a statelrlent of tke case ancl ref er it , with his own opinien tlzerfaon , 1or the .:l e- cision of the Supre n'ze Coul'i. ' (2) The Suprel-ne Court shall c'teal witll the case as 'ff it had. been ref erre cl under Seeti on 59 of this Ortlinance, and se nd. a copy of its jutlgment under the Seal of the Court to tlle ConArlaissioners at'zd. another jike eopy to the J'udge rnakîng the reference, who shall, ola. receivinrz sueh eopv, clispose of tlze case conformablv io sllcsh iuc-lgmant.

' Revj is.,(ion of . . 6. (1 . . ( 1.) A-4 7 TAl. en allv'' . tr'-. ourt 1- n th e exerci s 63. of 1- ts ci vi 1 'De' a '' 1 urlsclletion l'nake s an.'zv ortl er at-!z n-l.i tt.l nc-e arl'v l. nstrum ent; i. n evl.clence decisions of . . tTJ ez . Courts a.S Cl ul.v. stailapecl '01* as not requlrzn oro' a stanl.p , or uzo oz-t .p aa,.kzrlen te- of regarding tbe dutv fznd a p c. ta al ty under s e eii on. 1$ 7 o'f ï-'. lzi ,5 Ord' 1' nalltz :) , tl-l e C-z o urt sufricieney of to Rvlai el-L aop e p-ls lai e 'frorn . Gr ref e renctes a rtp nrlnde bv . suel-1 first- 't 'amPS- l'ne. nti. onerl AO' '' eurt nla. v. 0t-. l'. ts o-o-rl laaoil. ola 07- on t'he a'7o 'è llEt'eatiou of tln e )D. tav anu e a.'t ut' 1n. (71-.1- tv t a k c' su ct1 l orcl e è.- 1- .1 t o izkransi (1 er-a t 1 c) ).-1 .

(kA' . ) lf s r rcl'l ()! o urfu , rt ff. er s. 12 c 12. consi tlera tz-on , i' s of o pi ni on tl. a ft t S '. l ctx'h. 1. ln stiru n. '). ent s1- n C) ul (.k'1 5 lo t 'ut' ave 'o e c- zl fzdn'tl- 'oI- t .:.) r.1. 5-. n evl '(1 ene e w-i thout th' e xJa a . y r)a e nt of Ctut.v a't-zd p en nlt.vz un 'J-er S e ctti on 3 7 ol t' hi s Orcli nane,e ) 01- 'wi t .llol-tt. fhe o a-Flaaent o f a èl 1- o'laer duty a.yzcl .r. . ) . t:n ' . 1 1S1 c. nalt .v z th an. tla. c) s e 1) a1.(?- , 5 Mt-? na a.v2 rec orrl j),' s.-a 'ec 1 a.ra.?-.ji on i o $1n-ftt eff e ctp a .n4 clet e- rn-1i z1e t' .1 A e rt laaoq-lla.'t of dut y 'w,'-'(;.-fh urh 1- ela such l- ns t. l- un .:t e nt 1- s eh- ar gc' e a 'b 1 e , a 1-2. Cl q'rn. aa v re (.l ui re aà.). y 'p er's 0ra 1- la l,&-n.r.t(2)s e p o :?. FJ e F-1 S' 1 () 1'1 O r p () 'U r tp ). *:2. ,) 'i (313. i '17 F!. t .?71 l -.f)71 ent th e n 1- s , t. o !') ro t1-. a. c (! e th e s p. n'). e, ftl:l'.!. - . - j t 4 a r (.). e.a nrotq uta e (-:f - - l fl a A. l1R3 'pr (3 llJl( . L'I e fq .4 à-11 0 '$ t . ). u - .u . (,9-) AL Vla eu ainrjr decl t:t7.'l: t'.1* on ha. s lo. e ra.ll reeom-at .at7I lllxder sula - secttci on (C2) of t.'hl- s se cfti 013. , t-l1 e f 'zourt retzora in cr tlze sal'n.e shall so. ncl a eopv th e- reof. to t12 e Pbeve nue Al-ltl-lorii'v' , anr1 . whe re the z. nstrllnaen.t t' o 'u-h l. eh l. f, re l a t e. s 1. Aas b ee- n l. la.'l p ount-le tr,t1 ,03.- zœs otla ersvise - i. n the 4,) osse ssi on of slq.c lz Collrt : sllst) 1. a. -h s'.'; s'.nl'.l .-1 l'.linl su c-h . iuslmlrn ent. r4) T. 14 e T7t e'v innl ' (? .u-!. l'tt' l1o ri t xvr na r.k v 1 l:t e r tp-ur.q h,. 011,. 'll.u'-/t.-a-)7 J-t 'h st aln cli ln g t7 nytlai n q. e onf. n )- la e (1 i n tl3. e orcl er acll'n 1- tti IA)'.S sz) ctk S-la st runn tznt in

e'v-p .cl .e. nfzc. . () r 1- n. st'!3 az (?,er#c' l.. 'nr' t?g 8.7(J e gt* a nt' e. c'.l ul3. r.7x L-j.% t.o-' t? ($ *t, :L on 4. 4w , t')1q 1 n ,-e , . w . ' S. e ction .4. :3 o '- t.lRls Orttln a lzize . pro seelate alR'jar p Grson àJ:.? c'l- 1.tr) y ocï.q: euee a Ja.l ' -la st; *t/l.a e S. ' tp rtla-l. pf -lau- ntvlql- tzla. the Tèeve nakle sl-kklt' ;horith'v c onsi 0, ers la lo zn. to ln a. ve tzon'l nni t1-' e('l 1 I.'I resp e- ct. of s'.7 fz .h 1- nst l.-ul'-ci ç'ut . P. ro 'v 1- d () cl tl4. a t, : (tz) no sueh pro sc,c '.l#ci on sha! l 'o in i us, ç, .-) zt,'.-t tctc.st''t urla er e tlp e p ua o'' uf (. incèlu dini g C-tl, t'.v pnc-t peza alt.vJ h/ 'u,l15 ctla . ltcecirtlin?c'r to t.'an.e c'l etoq-oa 1 na t-,5 on of s'tlc'h C ourï:, Avas p av ab -1 'z ')'.-'. r es7p e cf. of f'he -'1 n s t,r u'laa en t l't 'in.d er S. e eti. ola. 37 ()f. thi .s (-.ï,. rc'l i j.1. a ?-t t?. k'n , 2- rc, 1j 3 ni (1.- t o 't.1,-1. e T->t .e v e 'n 7- 1. e .2A.1 1 (-, 1.-1 ori 't-. v k'fl'l.l io.' s Fl 11 () t-, 1'1 1 1-.t1 Q r4 t. 1 -2 t- t 't,-,Q .z. o f 'r bn l.n z'a e v.- a s . . c ' . y. dzoq-n 14-1 ltt e d xtat-lt,rt rtla. ln - c.':'1 yt k. (.) l'1 () j. e v h-t j. .j1 . 2 -i g 4 .; ;.j .y . . ,. ,- ., . ., .y y. - o j j 7ë' ze 1.n1. ()'r) er t1- ) 1 f -$ r -, ( !lh e- xec pt, f ot- t'.12 tn z7ll rp ose s of tz.) if? 1.4 -.,0r,.-1 s e c. ).1t' 1- on . zno r .;'L 'l ta c7, p !-a f 7- o't't 'na a (l. e 't'l 'n J er 't'1.'i s st?c't,!- op sla t-t! '; 7a.ff ,oc. k, t.)) (o val 1 (1 q-'(-.-i.r of z a :n 'i ort-l or. a r1'. nait' 'lkc.i n c' a .11 v T-n tckfr tl n3 e'ia t 1, ln c-'k l (-j ena.. c- . or. o f any c o rtsi 'f5 e p t e tzr alat e cl '( ) qn f'-1 i-.R '- QF.- ,0- tzfpi o'n 44- of t-l-l -ks t-i'f.t'i 1 u c 'ta. c (4. .

(.- N Xu -TJ. -. Sk 'P C- 1P 3 -.i.. 7.!. '.wQ t. R' F T.K J2'. .

CIIIAiINAL P ROCEDUTLE . lDen alty f or 64 . , .f 1) Any person : executing, etc-, instrument not (c) (trawing, making, igsuing, endorsing or t'Jz'all.sf erring, o:r Cluly stamped. signing otherwise than as a wituess, or presenting lor acceptance or paym eut, or aecepting, pay ing or receiving paNvrtaeni of , or in tnlay rnanner necotlating any bill of exehange. , eheque or

prornissor.w. nof e withollt the srtm e bcing duly staznpecl ; or (!)) vofing or attenapting to vote lpnder any proxy not duly gf amped ; shall 1or every suclz ofibncta punishable vv'it.J2 Elne which m ay extencl io :50. 'zW a r c l-, TH E OFFTCIAL GAZETTE

Providert that, when any pela slty 1.- zfts b cen p ald. in respect ()f a ny instrulaaent under Setztion 37. Secfiozz 41.2 or Section 63 of tbis Ordinance, the am ount of suel'l penalty m ay Le allowed in reclucttson (', e the flne (if akay) subsequently imposed under this section in respeef of the sam e instrklrnent upon the p ersrm ' /ho p. aid sueh penalty. (2) If a shar tl-h,varrllllt. iq it:slxted a,vit.hout being clliiy stamped, the eoznpftnv isstainc the sataae. and also every p ersou who,' at tlae ttfne when lt is issued , is the M ttla agin;f Direetor unr Seeretary or otlaer prineipal ofl'l eer of the colll.rprlnl' : slzal! be punishp.ble witln fl'? e whicll m ay extencl to :50. ' 65 An v person reqllirad. bv Seetion 12 of flais OrJ' ina ntze fo Penalty for cancel a.n arlhesive stamp ancl f ailing to ca neel such strtna p ih eancel adhesiv:-. lrtzzkntzll- prescrib ecl bv tha t SectioT? , s!a a 11 be punishable with fine stanap. w hieln ?aa nv extenll' to' #10 . @ 6 . Al3. IT 'Lh 6) Pe n al ty f or G () V elf l3.r1) (7 ':1 f .- O Ffl i BS i On t o (yomppy wjth.

- (' tz) exeetttes nny instruna ent in vrhich ttll the f acrts and provisions of cll- cunas t; ances z- efquirecl bv Section 29 ol tlais Orclinazlce. to be Section 29. set f orth in sueh instruu-i e nt are l'lot fu11.,;' ancl truly set f ort,h : or. ( 4)) bc- i ng enaploye d or coucernecl in ()r about t1) e prep a ration of ally instruna ent , negleets or onaits f ully anuzl truly to set f ortll fherein a!! such f acts amcl cireum stalaces ; or ( (') ( I ot's 'tl.tl- otllt'k- aet ealctulate. d t() d eprive Gove/nn-zent of- any duty or pertttlty unde r this Ordij-inunce ; shall be pullishable with fine wllicth m ay extend io :500. 67. Any person who : laenalty for refusal to give ((f) be ing re- quirecl undsr Section 32 of this Ordiustnee receipt, and ive a receipt, refuses or negleets to give the sam e ; or, for devices to ' (à)) with izlfe- svafle tlut)z lylry nt to defraud tke G overnrnent of any d' .tty , receipts. u.pon a payrni) nt of n'lozley or delivery of property of /)2 or ove r in valvte, gives a reeeipt f or an am ount or value less than ,0.2 or separates or cpivides the n'loney or property paid or delivered ; sha 11 l)e plpnishabl e witla Es.rl e w hitzh rnay extellk'l to :10. 08. Any person who : penalty for not rnaking out (cô) reeeives, or takes eredii for, any pre roiunl or pl Iîcy or consideratîon f or Clny cont-raet of J.nsul-anee and does not) uzithîn making one

one rnonth af ter reec--l v-1 t ' king ere ctit for sueh prem 1-)1 na nt't duly . zlg, or tt - , Stamped. or eonsideratlon, )z) ake out and exeeute a duly starnped policsy of such insura nee ; or (à)) l'anakes, executf)s or deli'vcrs out any policy wbich is not dlxly starnped., or palrs or allows i:tl account, or pwgrees to pay or allow in a eeount, alay m oney uporl, or irl respeet of , ttnv sueh policv ; shall be punislaable wit.h flne whiclA m ay extend to #t4). 69. Any person presentipg for acceptance or acceptirg, E3enalsy for P aying or receiving paym enf of , or in any m anner negotiating negotiating tampe: any tznstamped duplicate of a Bill of Exchange or other i'nstru- 'd'uNpSlicate Bill m ent, whieh m ay be drawn in sets of two or moz'e, where fhe of Exchange, original is not duly stiamped, slaall lag punishable wsth fllae Aîrlnitzh ete. rn ay extend' to :100 . 7O. Any person who : I>enalky for ((t4 with intent to defraud the Government of dllty. draws, upjolysst-dantiun g,or m akes or issues any bill of exchange or pronaiqsory note, other, devices bearinc a date subsequent to that on which such bill or nof e is to defraud the a,cf Nally drgwn or m ad.e ; or, rCVOLHG (b4 knowing that such bill or note has bcefl so post-dated, endorses, transfers, presents for aceeptanee or pnyrnent, or accepts, pays or receives payrnent .of, such lgill or note, or in any m anner negotiates the sam e ; or. (c) wifh fhe like intent practises or is colacerned in any act, contrivance or device not specially provided for by this Ordinance or any mther law lor tbe fizne being in force ; glaall be punishable with fine which m ay extend to .f10(). 71. (tz) Ala.y person appointed to sell stamps who disobeys penalty for any rule m ade untler Section 75 of this Drdinance, and breach of rule relating to (#) any person not so appointed who Bells or osers lor Ssle of sale any stamp (other than adhesive sismpg of the value of sutnaamuptsh oarnid for twenty eents or under) ; salc. sed Shall be punishable with im prisonm ent of either description for a term whieh m ay extend to six m onths or with ftne which m ay extend to é50, or with both. ,

ê' uInonstdiutuct ioonf and 72. (1) No proseeution in respeet cd any offenee punishable prosecuuons. under this Ordinanee or any law heraby repealed shall be instituted without the sanetion of the Revenue Authozity or such otlaer offlcer as the Governor generally, or the Revenue Authority specially, authorizes in that behalf.

auth(o2r)l zetTl heb yC omthmemis sioin erlsh, iosr abneyh aolff ,t eemr gayen ersatally ora nsyp ecsiualclhy prosecution or com pound any sueh oflence. (3) Tl'ze amount of any such conaposition shall be reeovorablo in the m anner provicled by Seetion 50 of this Ordirianee.

Jurisdiction of z;g ()j. jeuc es llnt.1er this Ortlinall () e m fly 1) e lried bty' a Magiytrates. Afagistr*a ie holding a Subordinale Court ol .the ftrst or second class.

CW A.PTE CR ATIII.

Books, etc.. to l7zjz. Every publie offtcer having in lziu custody any registers, ibe opea to boo k s. recor d s, p ap ers ,doeum ents or proeeedings, the inspeetion nspection. whereof rnay telqcl to seeure any duty, or to prove or lead to tlle

distzovery of any fraud or om ission in relatioll to an'Jz- ctuty, slaall at a.1l reasozlable tim es permit the ltevenue Authority or any peyson authorised in writing by tlle Revenue Authority to inspect for staelz purpose the registers, books, pap ers, clocum ents and proceedings, and to take such notes ancl extraets- as he m ay deem necessary, wîtllout fea or eharge. powers to 175 The make rules . j relating to z eguta 't n. g . sale of stamps (.a) tlae supply and sale of stan-lps and stamped papers,

Provided that sueh rules shall not restriet the sale of adhesive stam ps of the value of twenly cents or uncler.

Power to 76. The Governor-in-council m ay m ake rules to carry out make rules )) z jhe purposes of this Ordinanee and geaerally to genera j . , . m ay 62/ such rtiles Chlz t presnribe the flnas, whieh shall in no casn exeeed .f 50, to be ordrriny anOclIe. incurred on breach tlaeraof . saving as to 77. Nothing in this Ordinance contained shall be deemetl Court-fees. t:o afirect tlze dufies chargeable uzlde.r any enactnxent 1 or the tim e being irt f oree relating to Court-f ees .

Repeal. 78. The Tndian Stam p Act, 1899, together with al1 amsndm ents thereof as ap plied 4,./.7 thta Colonlz and tlze lzzdita,n Stamp uftet (Arnendment) Ordinaylee, 1919 . are hereby repealecl but without prejudiee always to anlzthing lawf ully done there- under? or to the proseeution of any offenee com mitted before the com m encement of this Or'dinanee, or to any penatty incurred under the said 'lzzdfsn Stam p Aïzt, 1899, and all alzaendm ents there' of as t'lpplied to the Colorly, arld tlae Iudian Stamf Aet (Anaendment) Ortliuftnce, 1919, or to any liabilitlr imposed by the saiti Acts or Ordinanee upon any person to stam p any doeum enf exeeuted prior to the comm encenaent of this Ordirlance. r .A.ny sucth proseeufion m a-N be had, any such penalty m alr be recoverec'l and any such li,abilqity. m ay be dec,idtad i.n proceedings takeu in tlne ssim e m anrzer in all respects as if slleh p/oéeijution,

. p. enalty or lisbilitr had been hacl , incurred or im posecl yla.'j,( virtue . . ' . . . ; . ' of tlniq Orclinaïace. . . S C H E ë '.1 U L E .

Quzl'AM1a D t-,Tv ox lxsiauMlsxcl's.

D t?.str'àyiy?ï;it)r?- of. fs'sf z'zlfo-lcz?.f . Pvo'pe r Sf a,ntp-duiv.

Acknowledgem ent d a debt of k, 2 or Turarlty cents. over in anaount or value, written or ' signed by, er on behalf of , a debtor in order to supply evikrl enee of sucll clebt :! in any book (other than a banker's pass-book) or on a separate piece of : paper when such book or paper is left s in lhe creditor's possession : p'rovidecl : that sueh aeknowledgment cloes not contain any promise to pay tlae debt or any %tipulation to pay' tnterest or to deliver arly goods or other property.

2. Adm inistration Bond. (c) where the anaount exceed :100. (!)) in any other case. T e n s 'za 1 a 1 :- n g s .

8. Adoption-Deed, that is to say, any ingtrument (otller fhfm a W ill) recording azl adoption or conf erring or purporting to confer an authority to adopt.

4. Aïdavit ineluding an afflrrnalion or Two shilli ngs . deelaration in the eas'e of persons by law allowecl to afrrm or cleclare srtsteafl of ssvearing.

E.xlMp'1'loNs.

(tz) Amdavit or declaration writing when m ade :- ' .. ' . , (i) for the immediate purpose of being ftled or used in auy Couri or before the ofoeer of any Court ; or lor the sole purpose of enabling any person fo reeeive any pension or eharitable allowanee. (h) Amdavit made for use bef ore any Comm issioners appointed urfder the Com missions of Tnquiry Ordinance, 1912, or an: . Orflinnnce am ending or in substitutlon !or tlle Bam e.

5. Agreemient or AKesaorandunl of an Agreement :- (J,) if relating to the sale of a Governm ent seeurity, or share in an incorporated company or other body eorporate, or a Bill of Exchange. Twentl'

' (!)) if not otheN ise provided for. One shillillt Description ()/ lns'tvument. Sftz/lrzp-d-tf ty .

ExEMlxrrloNs.

Agreernent or m emorand um ()f ê)ll agreem ent : -- ((t) for or relating to the sale of goods or merchandise exclusively, not being a Note or M em orandum chargeable under (No. 40) ; (b) macle in the form. of tenclerq to the Governmazlt for or relafipg to any loan ; (c) being a eantraet of service attested in naanner proviêecl by the M aster and. Servanfs Ordinance, 1910, or a,ny Ordinnrlce anaending f)r in subsfitlqtioz'z îor tlae sazne ; (.J) Agreemenf mtzde svitlz fhe Ugand.a Railway Adminisfration for conveyance of good.s ; (6) sueh agreenlents k'-e with the Uganda. Railway Adyninistrstion whieh purport to linAit the responsibflity of the Pailuvty Adlzlinistration as are in a forz:n approved b'v the Governor-in- Council. q'j) Agreenlent t'o lease . See Lease ( N o . 3 3 ) . (g) Agreel-nezlt to lnortgage. See A.f tartgétge (No. 38). (J4 Agreement 1' or pa.rtition. Partition (N o. 4Q). (f) Arrreelnent for partnevship. Partnership (N o . 43).

6. Appointm ent in execution of a power, Thit-ty sllillingm whether of trustees or ()t propertty, m oveable or in-znlo'v eable where n'lade by any writing not beiug :1 XVi1l.

A ppà'aisem ent clr valqati.on n) ade other- wise tlza n. la rltler ft'l order olf the C'ourt in tho eourse of 1.). suit : t''cû) u-here the an-lotlnt does Tgwice the d' .uty on a M orlgage exeeed .(t 100. (N' o. :8) foz' sueh amount. (:) in any other ease. Ten shs-llings.

ExElvfprlox's .

(fz) appraisement or valuation made for the inform ation of one party only. and. nof being in any m snner obligatory between parties eifher by agreerflenf ():r operation t')f law. (5) appraisemen.t of crops for the purpose of ascertaining the am ount to be given to a landlord as renx . 257

Staal-tp-duty.

8. Apprenticeship-Deed including every Ten shillings. writing relating to the service or tuition ol any apprentice, clerk or servant placed with any m aster to learn any profession) trade or ernploy- m ent.

E XEMPTION.

Tnstrum tmts oî apprenfieeship execuied under the provisions of 'he M aster an4 Servants Ordinanee, 1910 or any Ordinance am ending or in substitution for the sam e.

Articlea of Associaticm o:l a Com pany. T'ifty shillings.

ExEMprrloN.

Articles of any Assoei tnion not lorm ed for profit nnd registered unrle'r the 1 aw lza foree in thfa Colozay relating fo Com panies.

See also M em orandum of Assocîation of a Companlr (No. B7). Assignment. See Conveyance (No. 22), Transfer (No. 59), and Transfer of Lease (No. 60), as the case m ay be. Attorney see P oxver of Attorney (No. 45). Authcrity to Adopt. See Adoption Deed (No. 3).

1Q- Awarjl, ihat is to say, any clecision in writing by an arbitrator 01- unapire, not being an award direeting a pariition, on a reference m ade otherwise than by an order of the Court in the eourse of a sl/.it :

(tz) wllere the amount or value of Twice the duty on a Mortgage the property to wlAieh tlle awnrd (No.3 8) for such amount. reltntes as set fortlz in such ftv-arcl d oes not exeeer! :t100.

( b ) i n otiler ease. r1' en S'-IA 1 l l 1 11 g s .

11. Bil! of Exchange (as cleined by Section 2, (2) and (3) uot being a Bond, banknote or eurreney note). (c) W here payable on (lemand or Twenty cents. at sight or on presentation or within 3 days alter date or sight. (b) W here payable otheru'ise than on dem and, but not m ore than one year after date or slght : - THE OFFIOTAL GAZIITTE

' D o8c-rîpf 'ft??h (-jj .J',l.8f k-ztf.ozùt-lkzf . é Pzopyl' Sf an-np-d-afy . ) ' I Tf the amount of the Bill or Note 1 One slliliing. does not exceed #50 or one thousand I shillings : --- Il I t

ancl for every further #50 or one ,1 One shilling. tlxousau.tl shillingB or frttetional part l ' thereof : 1 l 2 Exswllaa?lox. 'r l1 R 1 enewal or exiension by endorse- l mdenf or re-aeceptance if such extension ! oes not extend beyond the period 1 covered by the duty paitl and. afllxed. ') r t (c ) 7t 3l' / )' !( à J .( b 'j ) ) ) ) - ?) t')! ç. at Izlore tlAa rl f 1 T.wice the duty on a Alortgage. ()!).e .4,' e a r a l'tel- (1. at (? ()r sigl) t . I 1(h); o . 38) f or the sanle alaaount . j ' I i l 1 Bbill ofo fl adLinadg)i n. g (ineluding through (t T'ifty eerlts . I hï . B . lf tt bil ë of 1 a (1 irkg is ' dravn in parts, each one of the 'ExlxATpl'icpxs. 1 set nnust be staznped as au. !1original. l ((z) Bill of latling wheu the gootis ( therein described are reeeived at a 1 plaee within tlze limits of any- po1 .t 1t a.s defined under fhe Custolms '! Ordinance, 1910, or any Ordinance 1 in substitution therefor, nntl are to ! b e delivered at another plftce withi n 1 the limits of tlle sal'ne port. t l (5) Bill of lading when exeeutet'l 1 out of the Colony and relating te 1 Property to be delivered in 'the l Colony. j 1i @ i$ 1 13. B ill ol Sale. 1!

Absolute. The sanae cluty as vey anee (No. 22) . (2) By way of sef?urity. ( (NTlle same duty as a Morfgage' o. 193) . (3) By way of eollateral seeurity . Two shillings.

14. Bond (as deflned by Section 2 (5)) noï; Twice the duty on a Mortgage. being a Debenture (No. 26) aud not 1 (N o. 38). being otherwise provided for by this Ordinance or by any Rules of Couri :

See Administration Boncl (No. QJ. Bottomry Bond (No. 15), Cuqtoms Bond (No. 25), 'Inclemnitlzr Bond (N'c. , 32), Respondenfia Bond /Nc. 58h Seeurity Bond (No. 541. GA ZETTE 259

Stamy-duty.

ExxMpzazoxs.

(s) B oncl when exeeutecl by any persozl for the purpose of guarantee- ing that the local incom e tlerivecl 1' ror.ta private subscriptions to a charitable dispensary or hospital or fzny other obiect of publics utilitv sllall not be less than a specifetl sum per m ensem ;

(è) Bond excmpted under Section 26 of the East Africa Poliee Ordinance, 1911, or sny Ordinanee a,mending or in substitution for the SRIM.CI .

15. Bottom xy-Bond, ilzat is to say, any The sam e duty as a M ortgage instrum ent whereby the m asfer oî a (No. 38) îor the same amount. sea-going ship borrows m oney on the seeuritlr of fhe ship 'to enahle him to presezve the ship o:r prosecute her VBN2gP.

16. Canc:llation Instrument of fincluding stn'v instrum e nt by which any

i'rtsfrlAm elat p're-s-it-usl,x r exeeutec). is cancelledl: if attestecl and not oblzer- @ wise provldecl lor.

(tz) 1! the duty with which Th e same duty as the original. original was cbargeable does exceecl len sllillingg.

(à) in any other case. Ten shillingB.

See also Xelease (No. 52), tion of Settlement (N(). Sum-ender of ' Lease (No. Paevoeation of Trusf (No. 615).

Jartillcaila ol Salo (in rtaspect oî taach Tl'le sam e duty a.s a Con- property put up as a separate lot and. vexyauee (N o. 22) for a considera- solê) grantecl to the purebaser of any tion equal to the am ount of the property sold by public auètion by a purchase money only. Civil Court. or b)z tlle Re'venue Auilzority.

18. Jertiscate cr other Docum ent Tw anty cents . evideneing the righf or title of the holder thereof , or any other person , either to any shares, serip or stoclk in or of any ineorporated company or other body corpozxte, or to bec' om e proprieior of shsres, scrip or stock in or ol any sttch company or body.

8ee also Lefter of Allotm ent Shares (No. 34). S /' a. ', n / ) - (l' 'Jz t p .

20. Chetlue (as def-l laed by Sectitm 2 (7)) . %' 5v/ e 'r lf y 7c ( . ) 1 .c

r 'E * l'wzo snl j. l! l'nr.:k? -

#40 #50 T wenty-four shillings. #60 Twenty-eight shillings. V70 Thirty-two shillings. :80 :90 Tlzirty-six shillings. #90 :100 ?t2. and for every #50, or pari thereof , in excess of :100.

Pronided that in any case when an agreem ent for Bale is stam ped witll the (tfl l'tllo?'s'm, dut'y required for a conveyanee, and a conveyance in pursuance of guch agreem ent is subsequently exeeuted, tlae dutv orl such conveyance shall be reclucerl bv fhe am ounf of fhe duty prtid on gllc'ln agreem ent but shall nof be less tbar one shilling.

E xEvpTlox's. j? 6 1

Dezovip'tion oj T'n,sdik-lz'//ztrkzf . Prckqek. S'ffuxp-tpzzfg.

Cc-partnership-Deed. (No. 43).

0ne sh 1 1- 7a i !a q1' .

- (11 -) in a .nv., o'ther ease . T'wo shl- l; l -:n ;J .'B .

EXEMPTIONS.

rl-nh e sam e (luty as is payable on the original.

T? olzr sln (1;) in an) ï other case - .i àlzzzsrs .

'25. Custom s Borztl. (cô) where fhe tlmouzlt does excee d :100 - (é?) in any other ca se

'26. Debentura (whcther a zmortgpge debentllre or not) being ct marlçe talnle security,

a Share 2*2 TJEIE OFFIOIAL GAZETTE Marell 21, 192:1.

'

Desoviption ()/ Inuivumen't . P'ropev Sfc,-p-dztzfg-

ExEMI>Tlox. A debenture issued by an in- corporatetl eompany or other bocly corporate in term s of a registered m ortgage deed duly stamped in respeet of the full amount of debentures to be issued thereunder, whereby the company or body borrow- ing m altes over, in whole or in part, their property' to trustees for the beneit of the clebnnture holders : yTonided that the debentures so issued are expressed to be issued in terms of the salcl m ortgage-cleed. . See also Bond (No. 14) and Section 57.

Declaration ol any Trust. See Trust (No. 61). 27. Deliverp order in respect of Goods, that is to say, any insfrument entitling any person therein nam ed, or his agsigns or the holder tlaereof , to the delivery of any goods lying in any dock or port, or in any warehouse in which goods are stored or deposited on rent or hire, or upon any yrharf , such instrum ent being signed by or on behalf of the owner of such goods upon the sale or lransfer of the property lherein, when such goods excead m value #2. ' Twenty cenis.

Deposit of Title Deeds. See M ortgage (No. 38).

Dissolution of Partnership. See Partnership '(No. 43).

28. Divorce- lhstrum ent of that is fo say, Two shillings. . any instrument by whl(ch any person effects the dlssolution' of his m arriage.

Dower Instrum ent of . See Settle- m ent (No. 55).

Duplicate. See Counierpart (No. 24). ( 1 (

29. Exchange ol Property- Tnstrument ol. Tlle sam e duty as a Con- i2 veyarlce (No. 22) for a considera- ltion. equal to the value o? the E @ property of greatest value. xtract. See Copy (No. 23) . l ! l ' 39. rurther Charge--lnstrun-lent of , tlltzt The sanae cluty as a A.f ortgage is to say, arly instrunnent imposing :a, . (No. 38) for a consideration f urtk er chnrge ol'z naorlgaged equal to tlle anaount of the preperby. pfurther charge secured by such Si instruu-lellt . ' l . % .. 81. Gift--Tnstrtunent ofJ not being I?I 1 The san'a.a duty as a Con-. TSettlement (No. l5c)) or -$-1x i11 o.r 'veyance (No. 22) f or j, considera- ransyftpr (Ne. ,5.2) . tion eq.ual to the value of the property. M :trch 21, 1023. TH E OFW OIAL GAZETTE 263

Denoripmtion ()/ z'zz8fzztzwzcsf. Pvoyev Sftzzlzp-dvfp.

Eirinj Agreement or agreement lor semqce. See Agreement (No. 5),

32. Indemnity Bond.

ExE:MloTlox.

Indem nity Bonch given to tlle Railway Administratiorl by consignecs (when the Railway reeeipt is not produced) in respect of the delivery of consignm ents of fresh fish, fruits, vegetables, bread, m eat, iee, ancl other perishable articles.

Inspectorship-Deed. See Com position- Deecl (No. 21).

Insurance. See Policy of Tnsurance (No. 44).

33.

(tz) where by such lease the rent is fixed ancl llo prem ium is paid or delivered :- (i) where tl'ze lease purports to be for a term of less than one year ; S64 TIIE OFFIIX A L GAZETTE M arch 21, 19:3 .

De8crlp'tion 0:4 f??zql?f./'?zz?z?,c'?zf . Pvoye:' S/aozr-t8-tzfg.

( l c) where tlze lease is granted 1or tt 6 The same clufy as a Com flne c,r premiurn or for money $ veyalace (No. 22) for a consiclera- raeclsvearnvecdec.p in adclition to rent t)J tviaolzul e eoqfu asl uctho ftnhee oar mporuemnti umor I or advance in adclition to the l duty which would have been payable on such lease il no ftne or prem ium or advance hatl been paitl or delivzrecl. ((@) Temporary Oecupation Licence. j Tllree shillings. !l i Provided that in any case Mrhen an l ! agreem ent to lease is stam pett with l the. ad 'ptzlortlk'?l stam p requirecl for a lease and. a lease in pursuance of such athger eedmuetny t oisn susubcsheq uleenatsley sehxaelclu tebq-e, '!) reduced by tlle am ount of the duty I 13 aid. on such agreemep-t but shall not l1 be less than one slzilling. j

1l I 84 I . . Letter of Allotm ent o! Shares in any ! Twenty eents. col-flpanj' Or JIVOPOSeCI tlolYlpany, 9r irl I respect of any loan to be raised by any. I com pany or proposecl com pany. See alqo Cel-tifcate other Documeni (. No. 18). Il

35. Letter of Credit, that is fo say, any Tvrenty cents. instrum ent by which one person 1j authorises qnotller to give credit 1 o the pergon in whose f avour it i: drawn. 1 l Letter cf 'Guarantee. See Agreement l (No. 5).

i 86 Letter cf L icence? lhat is io say, tmy 1 ;1. agreem eni; batu-een a debior an4 hzs t i creditors ihat the latter shall, for a. r speciflecl tin-ta, suspend ilàeir clainns 1 snd ?zllou- tlle debtor lo carry on lI . busim t?ss at 1Als own discretion. ' 1 i

37. M emoranclum of Association of a pl company :', 1

((l.j, Tf actlolnpaniecl by tlrticles of assocEation unclor tl'te law in f orco i.n 1 vj tlle C ololqy relaling to Companies. : yst j, shijjkugs. (. l (ô) l'f accozmpanied. J 1 1 ExsxpTzox. Ii 1 1 M em oriandum of ftny association not 1 form ecl for profit stnc t .l registered u'nsler ( the law in force in the Colony relating 1 to Companies. 't lklarch 21, 1023. Tll2 OPF1O1A1a GAZETTE 265 ' = = . . . - . ..- -

Desoi-ip'tion. oj llz.'?fk-ztdkxt7'nf . Proyer &f an-tp-d-uiy. i 1 1 38. Mcrtgage-Deed. lj 5N4)o t being a Seeurity Bond (No. jl : j (t1)' M'-here the amount but does not 1 setlurt)d exceeds : exeeed : j ::5 t10

:f:() t 3. ()

utr. s() :40

é60 Three shillings.

:6t) kriè Three shillingg fdty cents. 1 . ,,t'7o ,.é80 Four shillings.

:. 80 ;c9() Four slzillings fif ty cents. :90 é100 F'ive slzillings. ancl for evers :5() or part ihereof in excess of :100. Two shillings fif ty eents. when n collaieral or auxiliary or adclitiozlal or substitutecl security, c?r b y way of Iurther assurance for tlae above-nàeniionecl purpose wllere t14e prineipal or pdm ary security is duly st alaaped : for every surn of :100 or part thereof Two shillings * secured.. . Exynlprmoxs. ' (c0 Letter of hypotlaecation aceonapftnying a Bill of Exelnange. (/?) l'nstrunaent of Pawn or Pled ge of Gootls, if unattested, and speeial contract Pawn T'icket exen-zptecl und er tlze Pawnbrokers' Ordinance, 1918. (c) Memoranclum of Deposit of 1l Tîtle D eeds m erely stating the 1 purpose fot which they are deposited.

39. Notarkal Act, that is to say Two sbâllings. i , any nsi.rum ent, enclorsem ent, note, attestation, certif' ieafe or enfry not being k Protest (No. 47), m acle or signecl by a. Notary Public in the execuiion of the (luties of his ofllce, or by rtny other person lawfully actiz'lg as N otary Public. '

4Q* Note or M em orandum , seut by a Broker or Agent to his principa) intim ating the purchase or sale cln account of such principal :- (tz) of any goods of the amount or T wenty cents. vatue of :jj or over ; (5) of any stoek or marketable security of the value of : - (i) Less than é150. Twenty cents. (ii) :150 or upwards. One shilling. 266 TH E OFFICIAL GAZETTE ATarch 21, 1923.

Denck'ipiio'l't oj fzz8frzùolc?zf . Pî-opeî. Sf (iozp-tfkzfp.

41. Note of Protest by the M aster d a One shilling. Ship. See also Protegt by the M aster of a Ship (No. 48). Order for the Payment of M oney. See Bill of Exchange (No. 1'1).

42. bPya lSiteieotnio n I2n s(t1ru5)m).ent of (as definel Half fhe cluty .(m @ Conveyance (No. 22) for ùhe amount of the value of tha separated share or shares of the property. N.B .- The largest share rem aining after the property is partitionecl (or if there are two or m ore shares of equal value and not smaller than any of the othar shares, then one of such equal shares) shall be deemed to be that from which the other shares are separated : Provided that : (cf,) when an instrumfmt of partition eorltaizling an agreement to divide properfy m severalty is executed and a partitlon is effectecl in pursuknee of such agreem ent, the duty eharge- able upon the instrum ent effeeting such partition shall be reclueecl by the am ount of duty paicl in respect of the êrst instrum ent, but shall llot be less than one shilling ; ( 5) where a final order f or effecfirg a parlition passecl by any ' Uiell Court 2or an awarcl by an arbitralor direcflng a parfition, is stam ped witlz the sf am p requirecl for an inslrumeni of partition ancl an instrum eni ()f partition in pursuance of sueh order or award is sub- sequently exeeuted, the cluty on suclz instrum ent shall be recluced by the

amount of the duty p,aid in respecl of fhe fsrsl insfrum enl but sllall not lao ltass fhan one shilling.

4D. Partnerohip :-

A . Tnstrulaa ent 0l' ' ; (c) wllcre tlae capita,l of t'he Five shillinès. parinership cloes not exeeecl :50. * (5) in any olher case. :1, B . Dissolution of : T ()n sh 1- 111- nA c/) s.

FzpltzAzcfî'o?z. This does not include t)n Assitqnm enf lny a pnrfner of his share and interest in the firm irl considera- tion of a paym ent or his release from liabilities of flae Grm : or 150th, by his co-partners. This lq dutiable ns rt Conveyanee (No. 221, M arch 21, 1923. TH E OFFTOIAL GAZETT.E S67

'Dc8cdpfioyz o/ J'zzsf'rzlzn,8'n,f . Proper Sfcovp-gvfp.

Pawn or Pledge :- See M ortgage (No. 38).

44. Policy of Incurance :- A.- Sea Insurance (Bee Section 8) :- (1.) for or upon any voyage :- (i) where the premium or consideration does not exceed the rate of one-eighth per centum of the am ount insurecl by the policy ; Twenty cents. (ii) irt any other case, in respect of every full sum ol :150 antl also any fraetional part of :150 insured by the policy ; Twenty cenis. (2) 1or time : In respcret of everv ftl l 1 slll'n of :100 and also any fractional part of C100 insurecl by the policy : . (i) where the insurance shall be m ade for any tim e not exceeding six m onths ; Twenty eents. (ii) where the insurance shall be m acle for any tim e exceeding six m onths and. not exceeding twelve m onths. Fifty eents.

B - pire Tnsurance :- (1) in respeet an original policy : (i) v-hen fhe suna '.nsured ioes not exeee; :500 ; Onc shilling. (ii) in any otlaer case ; Two shillings. (2) in respoct cd each receipt lor One-half of flqe duty payable a'ny paym eni of a premium or clny in respect of the original poliey renewal of nrz original policy. in addition to the am ount, lf auy, chargeable uuder (No. 50).

T wentv eents.

'W- b en 1- ssuecl to a p assezlger travellin g b5z the third eltlss on on'v l'ailvrav . 1 1 rb ) in auy other c8.s c- f or 'Illoe. tj * ' - - l 7 . a . ,i I-.t3. ax 1l33.L1l1'1 t'tl )3. O L'l FI.F -$ 5 s-y a.1Cf 1 1-1 à /1. t j - b e C) 0 1-12. e q;3 F1 5. 72 1. ) 1W e -1 pn #.5 l- ! (.? C p 7:1 i) O f - ?- 4 a' . - 1 . ' slngle a-c cs'lk detzt or s.l eknc-.ss wj-l 'a.z a'e 1 su ctl'z ai'no ull': ct o e s not e xe e (a d -f' 1 '0O :' d1 ancl also Mrl.aere such rtn'l ount es-ce. e cl-s 1 r . . Jtr 100 , f or eve l'.J ,f 109 or p art tlzerc o'i . J 1 Twenly, cenfsa. P68 THE OFF:(,'J-?tL GAZETTE

beucripiion ()J Jx,sfrtrwzckzf . P'royer Sfcozy-tïuflf.

.D . Life Insuranae o'-' other Insurance not specifieally provided for (except sueh a Re-lnsurance as is describecl in Division E. of this Article) : For every sum insured not exceeding :100 and. also for every é100 or part thereof insured in excess of :100. Fifty cents. E .- Re-lnsuranee by an Insurance One quarter of the duty pay- Company, which has granted a able in respeet cd the orkinal poliey of sea-insurarzce or a policy of insurance but not less than fre-insuranee, with anoihcr company twenty cents ncr more fhan two by way of indem nity or guaranlee slïillings. against the paym ent on the original insurance ol a certain part of the sum insured thereby. F.- plate Glass Insurance :- (1) iu respeet ol an original policy ; Fifty eentB. (2) in respect of eaeh reeeipt for One half ol the duiy payable any paym ent of a preznium or ftny in respect of the criginal policy renewal of an origirlal policy. in addiiion io the am cunt, if any, chargeable under (Xo. 50.). GENERAL ExEMtnTloxr. Letter of cover or engagem ent to issue a policy of insuranee. Pvoridecl that, uzzless such letter or enyagement bears the sfamp pre- Bcrlbecl by this Ordinance for such policy, nothing shall be claim able thereunder, nor shall it be available for any purpose, except to eom pel the (lelivery of the poliey therein nïentioned..

45. Power-of-Attcrney (as (leflrled by Seetion 2 (2S)) not being a Proxy (No. 49) : ('a) when exeeutecl for the sole () k'l (! S b- l' 1z ' k'1 1A .c',r . pul- pose of proeuring the registration oi one or laaore documents il& relation to a siugle trangaction or for admit- tilng exeeulion of one or more such docul-nents : (!)) 'when authorising one person or Two shillings. nàore to aet in a single transaction clther than the case n-lentienvltl iu elause (c,) ; (c) when authorising not more Ten shillings. than flve persons lo act jointly and severally in more tl-lan one transaetion or g enerally ; (J) when authorising more than flve but n()t lrtore than ten persons lo act jolntlv and severally in ynore than one transaction or generally '. (:) when given for valuable T 1ze sam e duty as a Con- consid erafion )3 nd a utlnorising tl) e veyance (No. 22) for the amcmnt attorn ey to qell any il-nl-novttabl e of tlle congideration. pro p erty ; (f) irl any oth er ectse ; Tvz-o shillings for each perscm authorised. (g4 Revoeation of, One shilling. M arch 21 , 1923. THE OF IPTIITAL GAZETTE 269

Propezt. s'/czrlzp-tfufp .

Exswlp'moxs.

46.

Tuzo s'tai I li ngs .

18 .

*

f .7: c' c; also N.u Tot e o f-'. l'rtat. tzs'la' 3v'l' ) .r st e )- ( ) f a. %f ' la. ip ( 7o7 ,o . .4 1 ':

19. Twenty (terk ts .

K . Receipt (as deflnetl by Section 2 (24)) Ten eents. for any m oney or other property of the am otm t or value of 1!2 or over. :70 THE OFFIOIAL GAZETTE

Denoription 0/ lAz8frlzxttlst. Propor lsfc-mtfvfp.

EXEMPTIONS.

Recelpts :-

(l) endorsed on or contained in any instrum ent tluly stamped, or exem pted under the proviso te Section 4 (instruments executed on behalf of the Government) acknow- ledging the receipt of the considera- tion-money therein expressed, or the receipt of any principal-m oney , interest or annuity or other periodical paym ent thereby seeured ;

(bj lor any payment of money without eonsicleration ;

(c) yiven by any seaman, marine or soldler, or his representatives for or on account of any wages, pay or Pension, due from fhe Governm ent or from the Adm iralty or Amny Pay Olce of the United Kingdom ;

f ( d) given for naoney or Becurities l for m oney deposited in the hands of I any banker, to be accounted for ;

Pvoridl;n thal lhe sarzae is not oxpressed. lo be received of, or by, the hands of any other than the ( pacercsooun tteod wfohro ;m the same is to be j 1

Provided also that this exemption 'I * shall not extend to a receipt or 1 acknowledgnaent for any sum yaid I or deposited for or upon a letter of 1 allotment ol a share, or in respect of l a call upon any serip or share of , or in, any incorporated com pany or other bocly eorporate or such j proposed or intended com pv y or 1 body ot. in respect of a debenture ij being a m arketable security. !

(6) exempted under Seetion 23 of the East Africa Post Ofhee Savings B ank Oldinanee, 1909, or any Ordinance am ending or in substitu- tion for the sam e ;

(/) given by the Uganda Railvzay Administraiion for fares for conveyance of passengers or goocls or I both or animals, and to the said J Adrninistration for refunds of over- l charges m ade in respeet of sueh l fares ( .

See also Poiiey of Insurance (170. 44- 8 ., (2)). l srlarch 21, 1923- TH.#1 OFFICIA.L GAZETTK 271

D ! eneripmtion 0/ lnstpament . h Mtfbntv-duty.

51. Reconveyance of M ortgaged Property :.- (J)if the consideration for whiela Two shillings. the property was mortgaged does not exeeed :200 ; (b) if it exceeds :200 but does not Ten shillings. exeeed :750 ; (c)in any other case. 'fhil'ty Shillings.

52. Releasey that is to say, any instrum ent not being such release as is provided for by Section 25, whereby a person rènounees a claim upon another person or against any specifled property :- (c) if the amount or value of the Half the duty on a Conveyance claim does not exeeed :100 ; (No. 22) for such amount or value. (b) in any other ease. ;1.

53. Respondentia Bond, that is to say, The same duty as a M ortgage any instrum ent securing a loan on the txxo. 38) for the amount of the cargo laden or to be laden on board a lean secured. ship and m aking repaym ent ccln- tingent on the arrival of the cargo at the pol't of destination. Xevocation of any Trugt or Settle- ment. See Settfement (No. 55) ; Trust (No. 61).

5' 4, Security Bond or M ortgage-Deed executetl by way of seeurlty for the due execution of an ofiee, or to aeeount for m oney or other property received by virtue thereof or executed by a surety to secure the due perform ance of a contract :- (a,) when the amour-t seeured does Twice the duty o.w a Mortgage not exceecl :100 ; (No. 38) for the amount secured. (5) in any other case. 'Pen shillings. ExElMpTloNs.

Bond or other instrum ent, when exeeuted :- ($ by any person for the purpose of guaranteeing that the local ineome derived from private subscriptions to a eharitable dispensary or hospital or any other object of public utility shall not be less than a speci h'ed sum per m ensem ; (b) executetl by oëcers of Governm ent or thelr sureties to secure the tlue exeeution of an omee or the due accounting for m oney or other property received by virtue thtlreof . Dtr8cla'i.p'lïtln, oj fs,sf k''t.o-to'l?,f . Pî'opev S'ltlztzp-dzt.f p -

55. Settlem ent :

(inelïl.tlixlg d ( : $z. d- Half the (luty on a Conveyanee (5;0. 22) for a sum cqual to the am ount or value of the prclperty S0 ttled.

Pronided tllat where an agreem ent' to settle is stamped with the starnp required for a,n instrum ent of sett! e- m ent, azzd an iustrum ent of settle- m ent in pursuance of sue,h agreem eut is subsequently executed, tlze duty on such instrum ent shall be reduced by the amount of the duty paid on such agreenlent but shall not be less ihan one shilling.

EXEMPTTON.

.13 e e(I dower exislcutecl on i11 e occasir?n oî a lnn arriage btltlvti?t.xn A.( l''h a ynna e(i aus .

T.:) . Revotzation (ff a1f t l'le duty on a Convey ance (No . 2.2) f or a sul'n equal to tL' e a.tlaou I'I s or valu e cf the propertl' coneerned bui; not exeeeding 1./1 . Sc'fa rtlso Trt7st (No. ($1).

56. Share 'W arrants to bearer issued un. !e'.t' rfilree-quarters of the (tuty t'he ) aw in f oree in tht! C olon y r('l at-ip g' ' payable on a Conveyance tlko.

to Coriapanies . 22) for a eonsideration eqvual to fha nom inal azaaount of tht.ve shares speciied in tl-e warramt.

Fwxplsfpvloxr .

Share warrant when issued by a company under tlae law in force in the Colony relating to Companies, to haa'e eFect Only upon payment, as a cona- position f or thftt f1ll't.l, of :

(cl) ' Three-quallem per cenfur.n of fhe whole subscribed capita'l ol t%e com pany, or

(!)) if any eompanv. which has paid fhe said duty or com position in full. subsequently issues an sddition to its sllbscribed capita.l fhree-quarters per centum of fhe adclitional t'aplffll so iBsued.

Scrip. See Certi6cate (No. 18) .

57. Shipping Order lor or relatfng io the Twenty eents. eonveyhnce ()f goods on boarrl of any vesBel. 7.'1lE O1? FTCIAT, GAZRTT l'1

58. . Surreztdcr ol Izease :--

(1) M Tithout considergztion : ---

rf hi e (l.ut v %-v 1 t l). vchi eh such 1 e ase l s c1a al-g' c 7) ble .

(!)) in sny other case. (2) A'Vith eonsideration . 7.3Jae same duty as a Uon- vqyance (No. 22) for the :tl nount of the conzideration in atldition to tla.e tluty ehargeable under Sub-seetion . 1 (tz) or (5) of this A rt i cl e . '

)*'? x Is TiJ 1.,'r f t7N

Temporarv Occapation Licence. Lease (No. 33)).

59. Transf er (uzhether cons,l cl eratl. oT1) : -- rl'lle sam e duty as a M ortgage (No. 38) on the amouni or value of the consideration. 'rhe sam e duty tts a M ortgage (No. 38) on the amount or vslue' of the consideration.

( 1- i ) 1- n a :t) y ollk er c n s e - Ton shillin gs .

'Ftqn shillings .

'l're1a sh i l l i.n gs .

Exylïsfpw oxrs .

Transfers by endorsernerlt :

(i) of a bill ol exehange, eheque or promissory note ; 274: TH Ii; f Il?FI ( 11 A Ia G AZETTE M az'eh 21, 1923.

Ileuc'nptkon fJ/ Inatrumen,t . Prf bper Sttzzmp-dutg.

l ! (ii) of :1. bi I l ()f 1.>t( 1 i ng . deli very order. warrant for goods, or other rnereantile docum ent of title to goods ;

(iii) of a poliey c)f insurance.

60. Transfer of Lease by way of asgign- ment and not by wa.y of under-lease.

(tz) without consideration. j Ten shillings.

(5) with consideration. The same cluty as a Con- ! tqleoyna necqeu a(lN too. 2t2h)e foarm ao uenotn soitfl etrhae- eonsideration for the transfer but not less than ten shillings.

61. Trust :-

A.- Deelaration ol- of , or concerning Twice the duty on a M ortgage any property when znade by any (No., 38) for a sum equal to the writing not being a W ill. amount or value of the propel'ty concerned but not exceM ing thirty shillings.

B .- Revocation of- of , or eoneerning, Twiee the duty on a M ortgage any property when made by any (No. 38) for a sum equal to the instrum ent cther than a W ill. am ount or value of the property conclerned but not exceeding :1.

See also Settlement (No. 55).

Valuation. See Appraisement (No. 7).

62. W arrant for Gootls, that is to say , any Fifty eents. instrum ent evidencing the tstle of any pergon therein nam ed, or his assigns, or the 'holder thereof , to the property in any goods lying in car upon any doek, warehouse or wharf , F'ucla instrument being signed or certifled by or on behalf of the person in whose cllstody such goods m ay bt'.

63. Any Instrument (if attested) not Ten Rhillings- othezwise providecl for.

ExxMzavzox.

W ills, Codieils ol W ills or othez' testam entary insirum ents. 'Gtlvxltxxyùx(r Nolqcs N o. 85.

Tke following Bill is publisked for general il,fot.stla r lrpn and criticism : .

& 1Jltl

l.ntituletl

A n O rdinance to P rovide for P erpetual Su ccession to L and.

1. This Ordinance may be cited as & T'Jhe Land (Perpetual short uue. Suceession) Ordinance, 1922. ' ' g. w ustees or a trustee m az be appointe: by any bodw or cpoa assoeiation of persons establishea for any religious, educauonal. apphcation of literarz, seientific soeial or eharitable purpose, aud sueh trustees trustees or trustee l/la;y ap: ply, in m anner hereinalter m entioned., to the couvenrcnilo rdmna-y Governor-in-council for a certï cate of registration of the trustees grant or trustee of such body or association of persons as a corporate certiflcate of body; and if the Governor-in-oo. uncil A' * registration a,: , having regard to the extent, s (mrpozate nature, and objeets and other circumstances of such btadj' or body. assoeiation of persons, shall consider sueh incorporation expedignt, he may grant such eertifieate accordingly, subject to such condz'tlons .01- directions generally as he shall think flt to insert in such certificate, and particularly relating to the qualifleations and num ber of the trustees, their tenure and avoidance of offlee, the m ode of appointing new lrustees. the custody and use of the eomm on seal, the am ount of the land which such trustees m ay hold, and. the purposes for which such land m ay be applied : and. the trustees or trustee shall thereuptm beco'me a body corporate by the nam e described in the eertificate, and shall have perpetual succession and a com naon seal, and power to sue and be sued in sueh corporate name, and subjeet to the conditions and clirections contained in the said eertificate to hold ancl acyuire, and bjt instru- m ents under such com m on sea,l tô convey, agslgn and. demlse, any land or any interest therein now or hereafter belonging to, or held lor the beneflt ol, such body or association of persons, in sueh fmd the like manner, and subject to such reslrietions and provisions, as such trustees or trustee m ight, without sueh ineorporation, holtl or acquire, convey or assign, or clem ise the sam e for the purposes of such body or assoeiatitm of persons. 8. The certiflcate of incorporation shall vest in such body sstate to vest eorporate s1l land or sny interest therein, of qhat nature an4 i' body tenure soever, belonging to or held by any person or persons in corporate trust for such body or asgociatio' n of persons. 4. Every application to the Governor-in-council for a zaarticulars certifleate under this Ordinanee shall be in writing, signed by the vvveazu. PerBon or persons m aking the same, and shall contain the se.veral q7'P'd'&tif'h' particulars specifled in tlle seheclule hercto, or sueh of them as shall be applicable to the case. The Governor-in-council m ay require sucb deelarafion or other eviclence in verifleation of the statem ents and particularq in the application, and such other partieulars, inform ation, snd. eviclence, if any, as he m ay think Ilfcessary ör proper. 5. Before a certifieafe oî incorporaiion shall be granted., ihe Nominatiou of said trustees or trustee shall have been efectually appointed to trustees, and the salisfaction of the Governor-in-council, and where a eertiicate vKaIJei azln jre ilezsll of incorporation shall have been g'ranted vacancies in the number . of the said trustees shall from tim e lo tim e be ftllecl up sb far as shall be required by the cohstitution or settlement of the said body or association of persons, or by any sueh conditions or directions as aforesaid ï by such legal naeans as would have been available for the aqpolntment o.1 new lrustees of the said body or associaiion if no certlficate of incorporation hs4 been grantetl, or otllerwise as shall be required by such conditions or directiöns as aforesaid, and. the agpointment ol every new trustee shall be certised by, or by 'the dlrection o1, tlze trtzstees to the Governor upon the com pleticm 2.7 6 ' r'f . . . : ,H )E O ' àn.l?T()D.kl'u IIAZET'T.II M arch 2 1 i 192. 3! i

of seuaech app'ephgôi;n t mofq ' nfltv ;e syneda. rws itahfitne jro nteh em gornatnht aoftf era thcer telxpeiartaet ionf

incorporys,iqp/jcs) whenever required bv the G-bkètner-in-council, a return shall be m ade to the Governör b'y the then trustees or trustee, of 'thijciiittilë: of the trustees at the expiration of each such P ercod , withl 'A eir. Vsitlenees and. atlditiqns. é l f . ( J 1 .r ; J h d . . ! . t . ' ' . I . . ! , . ; jy ted certinuate to B.. .k t$ikkti'/ kàte bf incorpora on so gran . o.au be conclusive b;. evizence , compliance .t'f eviclenee ttzjv s ! i, ,t, t .t hj. )e preliminary reqtjisitipns hereiri contained and. with requiréd ip itièdpept pf such incôrpora.tlon have beezt eomplied with, r: :q u isitiozzs. ban d thp .dtttç;i k$. )/ ; iJ hç' qryoration mentioned szl, suclà )eertificate shail e deetned,ittaj'b. t. t'h(.j dstg at which ineorpikatifm has taken place. Record of 7 - Tlle Governor-in-council sllall, in guch m anner as he slzall applicatione thilzk flt, cliretzt tz retzortl to be kept of all sueh applications for and. t, be kept, and . may be ' ceztifteates of ineorporation, and. shall in like m anner (lirect all inspected. tloeum ents sent to him under the providions of this Ordinanee to be preservetl, and any person m ay require a. copy or extract ol aaay sucla tlocum ent to be certifled under the hancl of such person as shall be appoinfed for that purpose by the Governor-in-couxlci). arttl there sl3.all be paitl for such certi:etl copy or extraet sueh reqsonable fee ps m ay be proscribetl by the Governor-in-council. 1:',1) fklzvemellk 8 A!) eourjitjoyls and directions inse:ded f)' cclzzditions ' * . . in any cerllflcate ol O. oertineata. iileorporation shalt be binding upon and. perlormed or observed by ,the trustees c)r trustee as trusts of the saitl body or association of P erFol'ls . Applioaldtms g Every applieation for a certiflcate of incorporation under cJtefrithi fic' atekr : this Or* dirtance* and every sueh certîfo eate shall be chargecl with a feee. fee of 'Ilfteen sl3il.lings. . '

iG u f L ' c. ort pà orva. t;e.l j.o * A f jer the incorporation ()1 the irustees or truBtee of any bour. tqFggociatiort ör botly of person.s purBttant to thiq Oriinanee, ever, . tlot7v:wl.tion, glfl, and disposition of land, or any interest therein., theret'oforo lawfully rnade (but not havsng aetually taken effeet) or herea,fter lawfully m atle, by deecl, virill , or olherwise to or in favour c)f such botly or association of persons, or the trustees thereof , or otherwsse îo-r t'be purposes t,hereof, slzctll take effectl as if the sam e llad been rnacle to, or în favour of , tbe eorporafe bod.y or otherwise for tlae alilqe purposes. ('' ? 'j k t ! )ï , f.l se a l ' Igl. Tize com mon seal of the corporate body shall have such (leviee as z'nay be approvecl by the Gcwernor, and. until such comm on seal is provi4ed tlle seal ol some person may 'be aufllorisecl by the ;G'overnor foq-. use as the eom mon seal cd the corporate bod.y. Any irtstrum ent to which tlae comm on setal of fhe eorporate bot!y has been afllxed, in apparer)t eomplianee with fhe regulaticms for fhe use of suelz comnntm seal referred t() in Section 2, shall be bincling on such corpopate botly, notwitlistsncling any d.efecf or cireuxn - stanee aYecting. tlne execution of sueh instlu pnaent.

Id/èeet idt iety rqt uet fj)t ior k j.g > 'jygjrjen auy questljy.y arlseg a3 t;o MrheYl3.ej.o R'1l)y J) (jl*stm )% J *7Itetlzer psrsor! mtamber of any such corporate bod.y as aforesaid., rzny person is a member of interested in sueh question may uppl)y by patition to the Suprem e zb corporsze court for its opinion oll such quesjion. Notîce of the hearing shall O*' b ta given to such pezsons and. in such m anner as the Ccqprf, shall lihsnk flt, aztd. sny opinion giveu by the Court on an applieation under this section shall be t'leem ed. to have tlae force f)f s. declaratop/z (jeeree. ScluiEoulazil. 'fhe objeets of the body or assotziatîcm of persons. an4 the r!-:1(j- s and re'gulations of the sam e,. together with tbe date of . and parties t0. evelw tleed., will, or other. instrumeni, if any, ereatsng, ccmstltuting, or riagtlltzting the same..

A statement and short tlescription ol t'he land, ör inferest in Iand, whieh at tlae date of application is possessed by, or belonging to, or held on belaalf of such bod.y or association or persons.

The nam es, residenees, and. Addition.s of the said trustees of suell body or sssoeiation of pergöni. ly he proposed title of the c' o.rporate body . of erhieh tT. tl e t',IL)k) Nvords < 'trustees ' ' and f fregistered' ' shall forru part .

' . . The proposqd device of the cpm mon geal.

'fhe regulations for the custody and uhle ().2 the ctllnmon settl . @

A'Earch 21, 1923.. THE OFFICIAL GAZETTE 277 Paocfuaklu qaozp No. 21 S- 21212/1 2. GovEaxivlEx'r Noaucir No. 88. S. 18706. TH E,NATIVE RE,GISTBATION H ONOUIIS AND AW ARD S. ORDINANCE , 1921. W ITH relerence to General Notice No. 877, date; PROCLAMATION. 3rd August, 1921, para. 9, Elciency and Long IN EXERCISE ol the powers eonferred upon m.e Service M edals. In the items d 'Indian Long Sezwieo by the Native Registration Ordinanee! 1921, Section and Good Conduet Medal (lor Native Army), ' ' and 23, 1, Rolert Thorne Coryndon, Knight Comznander ' 'lndian Meritorious Sezwice Medal (for Nativa of t*e M ost Distinguished Orcler of Saiut M ichael Army), '' the word ' 'Tndian' ' has been subBtituiet'l and Saint George, Governor ol the Colony antl for d ' Native'' and d :Board of Ttrade Rocket Apparatus Protectorate of Kenya, do herebz declare that the Lông Service M edal'' has been inserted in the list provisions of the said Ordinanee shall apply to all between d f Royal Naval Voluntee: Reserve LoN. ' m alhz natives resitlent in the area known as the Service M edal' ' antl 4 ' Speeial Conqtabulary Long Nakuru Distriet who are apparently of or above the Serviee M edal.'' age of 1: years. The above notice is published lor general inlomna- Given uncler my hancl at N airobi this 14th (lay ol tion. M arch, 1923. Nairobi, R. T. CORYNDON, Dated thiB 14th day of M areh, 1923. Gorernor. GOD SAVE TTIE M NG. G . A. S. NORTH CO'TE . 1or tb?onial Seeretan'g. l'lttlczz-ulgwl'ztpx N o. 23. - S. 1: 67/7. T'HE DISEASE'S OF ANTM ALS ORDINANCE., 190G. GolviqltxMsxr NowcE No. 89. S. 3880/20/6 PROCLAMATION. NOTICE. 11: EXBRCTSE. of the powers thereunto enabling me, T hereby declare the following areas in the PIROVISTONAL reeogaitkon pending the receijt ol instructions from His Majesty's Government, ls Nyanza Province to be inlectecl areas (Contagious hereby accorded to M r. C. H . Davidson as Swedish Bovine Pleuro-pneumonia and Rintlerpegt) lor the Consu) for the ltenya Colony tm cl Proteetorate alh purposes of the aforesaid Ordinance, that is to say, Nairobi. thosa areas known as :- , Noz'th Kavirordo, Central Kavirondo, South jNairôbi, Kavirond.o Reserves ; Belgut, Buret and Sotik Divisions of the South Lumbwa District Reserve ; 14th M arch, 1923. Eisumu Townsllip, Kisum u Distriet W e%t of G. A. S. NORTH COTE, Kibigori R1 ver. for Colozzitl! Secretazn. B roclam ations Nos. 74, flaled 2ntl July, 1920, 181, dated 31st August, 19*21, 156, tlated 21s1 October, 1921, that part of Proclam ation No. GovERxMEx'.r Nolqc.E No. 90. S. 9392/1. 170, dated 17th N:vember, 1921 2 referring to TH >3 NATW E REGISTRATION Location No. 1, Lum bwa Natlve Reserve ; OR,DINANCE', 1921. No. 81, (lated 12th July, 1922, and No. 102, dated 28th August, 1952, are herebz cancelled. Nowcs. G:.ven tm der m y hantl at Nairobi this 27th day of IN EXERG SE ol the powers thereunto enabling February, 1923. m e, (( hereby appoint the following persön to be p W . KEN NEDY, Registration Ofllcer.:- . Cltiej Ftlfcz'fAztz'r?/ Ojpcen. M oham ed bin Ali, Assistant Liwali of M ombasw Govlltxwtsx'r No'rtcn No. 86 . S. 6726/5z. with elect from M arch 1st, 1223. TH E. JUSTICE'S OF rrlg'E, PEACE Nairobi, OIRDINANCE, 1910. 13th M arch, 1923. IN pursuance of the powers conferred upon m e by 0. T. W ATXTNS, Section 2 of the Justices of the Peaee Ordinance, jor t?/zi6/ Naiine tlozn.znî::ios:n 12 (1,, 1, llobez't Thorne Coryndon Knight Com - naander of the M ost Distinguished Order of Saint GEXERAL Nolqcs N o. ;t? 1. Yiel) ael and Saint George, Governor and Com- m ander-in-chief of the Colony arld Protectorate of NOTICE. Kenira, do hereby appoint E.dward Noel Millington, Esq . , to be a Justice of the Peace for the Nakuru n itEwooo IN 'I'H>7 NGONG IROAD Fou s'r. Distriet. TENDERS are invited 1or 1he rigbts to eut Gre- Governm ent Notice No. 415, dated 1st Novem ber, wood in two coupes in the Ngong Road Forest eom- 1921., i: hereby cancelled. prising Com partment 32 and 34 respectively for the Given under m y hand and the Official Seal this period April 1st to September K tb, 19% . flsth day of February, 1923, The quantity to be cut in any one m onth not to ' exceed 10,000 stacked cubic feet. .R. T. CORYNDON, Tlle basis of tender to be a royalty paym ent per Gonernor and Co'?s'?'l1tz?zJ6T-i71-(1Jlî8/. 1* stacked cubic feet of M uhugu and per l* . Gov irnx-wfux'r N ortcli, No. 8 7 . S. 3703. stacked cubic leet of Olive and. for 100 staeketl eubie CROW N LAND S ORDTNANCX , 1915. feet of al1 other woods. Suecessful tenderers to be required to enter inlo a AppolxTM>:x'1'. contraet to eut not less than 5,0* staeked cubie TEI'2S E'xcelleney the Governor has been pleased to feet every m önth in any one coupe. appotnt the following oë cer ttj be Acting Assistant A suzn of Shs. 600/- to be deposited with the Con- Lanil. Oëeer, M ombasa, 1or the purposes of the above servator of Fozests at the tim e of entering inlo the Ordinanee, with effcet from 5th M arch, 1023. contract and before any cutting can tske place (to Cvfuru OMrI.ZN GILBEIW. be held as security for the perlormance and obserw Nairthbi, ance ol the term s ol the contract and to be liable to ' 17th M arch, 1923. G. A. S. NORTH COTB, forfeitllre as liquidated dam ages in the event ol ap> for Colonial Scc'rtlfttz'y/. breach ol them). Tend ers should be m arked < d'rencler fcfr Ballast' ' ancl addressed to Qhief E'ngineer, Uganda Railway, Nairobi, P.O. Box 79, Nairobi, and. m ust be yeceived not later than Afarch 31st. The lowest or any tender will not necressarilx' be. accepted. Nairobi, 6th Af arch, 1928.

LEASE OF GOVEIRNM ENT FABM , NM VASH A. IT is llereby notiûed that tenders are invitetl lor W . B . JAOKSON , the lease of the farm m entioned above 1or grazing purposes ior a periocl not exeeeding two yeàrs. Actiytq Cp?kyerrcfo?' oj For8:'ld. Applicanis m ay tend.er for either, fN.1) A portion of approximately î,?.f10 acres. along the North-eastern boundary a.ncl ineluding a GCSxElt-,î f- N' o-rlc ts N' o . t? l t?. hom esfead. - ' U&ANDA RAILW AY. (2) A sniddle pôrtion of approximately 1,200. TyrlloEns Fo.lt Scppruv ct? W ocm FIJEL. acres ynd including a homestead. (3) A ' ' lakesicle' ' area of approximately 500 T'ENDE.RS are invitetl f or the supply to the aeres and ineluding abotït 20 aeres of Lucerne. Uganda llailway of wood fuel 1or loeomotives in tbe Offers will be considered for either the whole or under-m entioned areas, any portion naentioned above.

(c) A/lount Blackett of 'Western Ma.u Forest Area. Legseeg will be recp ired to keep the buildings an.d Quantity required up to 100,0G) c.1t. , p.m. fenees in repair and protect the water supply. (b) Elburgon Forestry Area,. Plan of the porlitms m entioned above m ay be seen Quantify required up to 100,000 c.ft. , p.m. at the ofxces ol the Direetor of Agriculture, Nairobi and. the E.esident C'om rnissioner , (' c) Limuru Forest of Dean. , Naivagha. Quantity required up to 20:,000 c.ft. , p.m . Tenéters will be reeeivell by the Direcfor of Agvi- 2. The fvlel suppliecl m ust be cut in the above ctllture, Nairobi , up to 15th April, 1923. areas and will be railetl to the various fuel siations The highest or any tender will nof necessarily be and stacked by the Contraetor. . JCCSeP t e( j*.

' 3. The stlccessful tenderer will be required to ALE'X H OLM , enter into a contract. term s of which m ay be obtainetl llfzocfoy- o'é a'lgdczllttlzt? . on application to the Chief Storekeeper, Uganda zailway, Nairobi. q .' (7.y-x Ihl'.dl zt '. .'hr()l-i-l (? !c .7-.r t'l . 2 z1. ).) . 4. The Contractor must otserve sueh rules and reglllations tmder the Forest fhdinance which m ay M UR UGU . be in force during the periocl of the contract, and. TENDEA S are invited lor the purchase of 70 must pay royalties due to the Government ?or the . A'lulzugtl treek near the Kyambu Roatl at Euaraka. wood eut, amountirzg to Shs. 2/- per 100 cubic leet. The frees ttl be eut by the purchaser and stacked 5. Tenders m usi state price per 100 eubie feet for m easurem ent. of wood cut tcs speciflcafion ancl stacked in lhe Eail- T'endeqs to be on the basis of a royalty payment way yards. per 100 stackecl eubie feet of tim ber and per 100 6. Contraets to comm ence on the Iollowing dates. staeked eubie leet of fuel. All woocl cut into (c) and :(5) May loth, 1923, (c) June 3r(l, 1923. lengths of m ore than 3 feel fo be rcckoned as tim ber. 7. Sealed tenders, m arkecl & TTenders lor W ood The trees m ay be in'spected by arrangem cnt with Fuel, ' ' sholllcl reach l1le Chief Slorekeeper's Omce, tlne Forester, Karura Foresf Station. Ugsnda Railway, Nairobi, P.O'. Box 40, by noon on Tendep M/hich will be receivecl up to and including Apri) Vnd. Tuate tenders will not be eonmdered. the 28th instant, should be Iorwardecl to the Actiùg 8. 'Phe lowest or any ten'cler not necessarily Conservator ol Foregts, Box 137, Nairobi. accepted. T%e highest or any tendez will not neeessarily be aeeepted. Nairobi, . Na'irobi gth M arch, 1923. This ,17th clay ol M areh C. L. N . FELLTNG , , 1923. . Genel'aï M anager. H . M . G'ARDNEIQ /0?. zlcfï'n,pConuelwaio.r 0/ Foreàis. Gsxy:sztlu Nclrlc.lq No. t.' 14. (7 yc x l !1 14 .& 'it - (N' ( ) 7 't. (25 il N.L T o . i) 4 9 . UGANDA RM LW AY. POST OFFTCE NOTICB. BALLAST. 1T' is hereby notified for general inform atibn that a TENDEAS are invited 1or break-ing stône ballast Departm ental Post O'fdce will be opened at Nyeri, on the Coast Engineering Division (Mombasa to I with eflect lrom the lst April! 1923. The Coptract M asongaleni) and on ihe Lake E'ngineering Division J Post Orf1lclq at that itation will be cl:sed down âs. (Limuru to Kisumu) during the present year. from that date. . :. Tender lljrm s and. conditions ol contract ancl 1ul1 General Post OfEeq, details are available on application to fhe Chiçf Nairobi, Engineera Uganda Railway, Nairobi, . or the Distriet' 1.3th M arch, 1923. ' Engineer, Coast Fmgineermg Division, Kilindini )or W . PE.ARSON, the Districi ! Engineér, Lake E.ngineer.ing Divislon, lor dcffsg Pontmaster Geneval, Nakuru. ) Kenya tz'/zt8 Uganda.. lk'l'itl+ll 21, 1928. TIIE OFFICIAL GAZETTE 279

' f.w' 1,' w l,:u-'v ta N-' c) -p 1 c .18: NzT o . -9 a-- 0 j Glqwrsuzvr, Noqrlcx N o. 253.

POST' OFFTCE NOTICE . (gIJRIIENIJ'F BOARD . xowcx. ARRIVAL obl KENYA M AILS IN E.NGLAXD. . N OTICE îs hereby givert that the 'Right- maIfr-l7.s isd esnpoatitfed for general inlorm ation that the haud half of Uurrency Note N o. -/ 5711( 5 chetl frpm M ombjtsa o'n the under- j for us. t$ JAas been pres' eutetl to tie Cnrrency merltiontd (Iate a. rrivecl in Englardl ag stated. ' !j At5lràftloe lela. s fyoe)r. tifpieacyt ,tjaheâutt t heb yo tlzKera hpattltta (3f btihne saKitli zneoktae, , 1)f't tt? ef despatclï Name or Vessel lalr p' Date of arrival Mrn,s l()st AArll'il,st in l'tis p ossession. Any Person Clail'n- . : fz.om MorubaBa. which despatclled, t în England. ïng to be entitletl to payment in respect Of lhe saicl . l - - . -. . -- ..- , j - - 'k- - llalf uote should comm lznicate forthwitla with tlte .ê Aclmiral ? , Fe1r,. 24tlt, 1 923 , 1S.S. q A1 ar. 16th, 1928. Ctu-reucy Ofllcer. Tu the absence of p,uy snch claim . ' : j Pierre '' 1 ) beiug establisllecl within three Inonths of this clate, ' / - .------. Payment for the said laalf note will be naade to the . Saicl Kapnta bin Kizeka ancl the half note will

Gpreral Post Oëee, be cancelled.. Nairobi, 19t7.é z M arch, 1923. M omb a.s a, Alarch 1st, 1923. AV G 11 M ACDONALD , 1.t OIUIFT'OX GRANNU M, Jo?. Adlng PoatAlil#f:z Generaï, Kenya /nfl Uganda,. . .- -

Glr:.tsltA.l, N oTtcs No. 251. S. 1503/1. O URR E N CY BOARD .

'PIIE M EDICAL P.R ACTITION ERS AN D x ozlcx. DENTISTS ORDINAN' CF:, vozjgja j N s ljereby given that the Left-llantl llalf Nowcs. of Uurrencs Note No.-') 58068 for Rs. is' has been preseutecl to tlae currency Om cer for paym ent by, TH E underzzzeutioned has laeeu registere: i.la Actin:g District (iommissioner, Nyeri. Any person' accaz-dxnce vv ith tlle terrns of the rr 'M etlical tChlaimm g to be entitled to paym eut in respect of. P e saitl llalf note, shoaltl commlznicate forthwith ractitioners ayttl Dentists Ordinance) 1910.77 with the Olzrreucy Ofllcer. In the absence of any sucll claim beiug established within three months of this date, paymeut for tke saifl half note will be mad.e to the said Acting D istriet (/om missioner, Nyerï, and the half uote will be cancelled. Mbm basa, A 'iarch 3tla, 1.923. x aikobi a. It. pw-rs Rsox , R. CLIFIAON GRA NNIJM , I . /, l'kfarcll 10th, 1923. Registyar. C'Mr'rGlc!/ 0f6Ce1-.

' f7' sxk'àk' 'ft NoTI' cl4 No. 25. 2. tl1'9IN.FIl1A.lu X OT1lCE NfJ. 255. UTJIO ENCY t()AjtI) CURRENCY BOARD. . Nolucl. Norlcx. N OTIC'FI is hereby given that the Left-hand 2 ' ! . . l half half of Clzrreney Note No.-Y 60894 for Shs .' q'or.p1'(?E is làereby given that theRigltt-hanf. 3 . 5 has of currency N ote No. a 45767 for lqs. 10 has been been presented to t he Curreucy Ofllcer lor oav. -osentec't to the curreney Ofncer 1or paym ent ment by zkcting District co m-m issioner Nyiemt pl , . l,v .Raphael J'. B. sautim azw, x airobi. w'ho has . Amy person claïming to be entitled to pavment . in - certis e-d. tlzat tlle other lzalf of the said' note was ' respeqt of the saicl haif note, should c-o Vmunicate

'losk w'hilst in his possession. -tnq- oerson clairniu,.r forthwitll with the Currencv rafl.l cer. . 1. yl absence to be entitled -to pavment izl - r-esoeet of tl k=e ' of any such claim being esta-blished witlzirl three .d half note, sh oAu-ld communic aAte forthwitll months of this date, payznent for the said half witlà the cm-rencv Omeer. I;t1 t14e Abseuce of auv . rtt'te will be mgde to the saitl Actine Distrjct sueh claim bçifl j-' established withiu three mont U's i Com' missioner, Nyerï? and. tlle half notoe will be Of fltis dytè, payrilent for the sa'id half note will be ', eancelled. ma 4, e : td. t. l.z,e siitl ltàpltael J. B. Skntiman' o, Nairobi I xombasa anll tlte tt a lf no te will be can' ce, lle' d ,; i ' . l M arch 5th, 1928 M ombàsa, 1I. OL IFTON GRAN NUM , t 11. CLIFTON GRA NNUM l.i l - J , ebrulaiy 20th, 1923. (hbïvotcy O#Jctv. (htvvency (tycy,r. ' :8: ' .0 THS E OFFTIX AI. GAZETTE M arch 21, :92.3' .

G ENERA.L XOTIOFI NO. 256. (HNERAL XOTIG NO. 259. :. p . ' ; . : ; j' IN H !S M AJESTY'S SUPREM E COURT OF KENYA, UURRENCY BOAVD. AT NAIROBI. ' ; z: ! NoTlcx. INSOLVE NCY JURISDTCTIO N. Causz No. 2 op 1923. NOTICE is llereby given that tlie right hand . t' ' Ix TuE MXTTBR op M xxcTx, SwESPER, DEBTOR. . e 1 ' . 2 : j . . hilf of Uarreacy Note No. A4-. .88449 for Fls. 5 has T o a11 to' wkop 'it myy coneern. j . beert . presentedu to the Otlrcency Omcer for , , NO 'TICE is 'lzereby given tlmt the p ethktio!l qf ,j' he Almve- ,named debio/,' M. angta, sweeper of Nazrqb, ïr 'fpy ,àp .' pzdvr payppzjt by Acting District Comlriissiplier, Nyeri. . . A ny pet-son claiming to be eptitlf?tl yt(? pay ment in adjuqléatlng' him an Ansolvent under thé PypFpkikl Ilapîjrii.s x.iy Act ' W(N.i ok.' j11t, . of 7.907) will be heard at NâJ!k. (è.1:' qzt stljj tpjh, . respect of the saitl balf note', 'r s j, o' n jj. coyjjmuuîeate day . rit , ''1j23'. . 'j m ') ' ,, s' :7 '' ? r1 ' ' , # ) ''. .) fovtluvith with the Cnrrency Oë cer. Qn tlae bated tlzs 1:th day of Varch, 1923. . , , . sbsence of nmy such claim beillg established L. LLOYD-BLOOD, within three months of this date, payment for the .lleghtra, . saill half note will be naade to the said Acting D istrict ' Com missioner, Nyeri, and tlàe half note Gszuahl, Novlcs No. E6O. will be caucelled. IN H IS M AJESTY'S SUPREM E COURT OF KENYA, AT NAIROBI. Vombasa, INSOLVENCY JURISDICTION. M areh 5th, 1923. CatTsya No. 4 tàla 1923. 1k,. CLIIPTIAON GX AX NU M, IN THE MATTFR OF' I'IARAKHCHAND HARJIWAN, DEBTOR. C'u,t'renty (-)/#ctw . PURSUANT to a petition, dated the 22nd day of January, 1925, by and oxt the applicatlon of tlte above-namrd debtqr Harakhchand Hyniwan, residing and working for galp on Rlver Road, Nairobz, and on reading thg syid petiton an G Exxlt-dtL N ()Tt'.(t)z1 No. 2 57 . hearing the said Harakhchand Harjiwan, zt zs ordered tha tjnhgeo lvdeenbtt .or be and the said debtor is hereby adjudicated CU RRENOY BOARD. Givela under my hand and the seal of the Court, this 23rd day of February, 1925. N ()'.I?lcx . J. W . BARTH , Cltiej J'lf,stfcc. N'OTICFI is hereby given thst tlle Rifzlzt-hand Lalf of Ccm-ency Note N o. * 98224 for Shs. 5 has 6 GSNERAL NoTlcz No. 281 been preseuted. to . the tltzrrency Oë cer for IN HIS M AJESTY'S SUPREME COUR T OF KENYA, payznent by Mwassm e, No. K .B.U 0468024, who AT N AIROBI. has certî:efl that the other half of the said Elf' SOLVENCY JURISDICTION. mote was lost whilst in lais possession. Any CAvsl No. 8 oba 1923. person claiming to be entîtled t(? pavment fr1 respect IN Tizl MATTER o:a GEORGE EowAlto SIIAw. ' DyzBToa. of the Eiid. half nflte, slaould conam unicate fortlawith PURSUAN T to a petition, dated the 13th day of with tLe Ctzrrency fll:Bveol-. ln the absence of alzy Febrnary? 1925, by and on the application of the above-named sueh claim being establishecl within three month's debtor, George Edward Shaw, H otel Keeper of Nairobi, and of tlais date, payment for the said half note will be on reading the said petition and hearing the said George '-Edward Shaw, it is ordered tzhat the debtor bo and the said made to the saicl Slwasazne, No. K .B, U. 0468024, debtor is hereby adjudicated insolvent, and whereas it appears to the Court that tlw appointment of a Regeiver f or the and the half laote will be cancelled. lgroperty of the said insolvent is neces'sary, it zs also ordered that a receiving order be made against the insolvent and Alorzlbasa, M essrs. AfcGregor & Cooper, Accountants of Nairobi: are February 26t1a, 1928. llereby appointed It eceivers of the property of the said Insol- vent, and it is f llrther ordere':l tha,t the said Receiver's 1t.OLIFTON GRA NNU M, z'emuneration be fixed at 504 orz the total amount realfsed ' less any sums paid to creditors otzt of the proceeds ol t'heir Cm wency O.Jc:,'. securities. A!1 persens claiming to be creditors of the abovemamed insolvent, a're hereby required to tender proof o'f tlàe alleged debt as required 1ay Sections 24 and 25 of the Provincial Insolvenclr Act of 1907, on or bef ore the 16th day of June G 'Exiitzvla Norpley: N o. 27$ 8. 1925 , , after which date this Court will proceed to f rame a schedule of such persons as have proved thgmselves to be CURRENOY BOARD. creditors cd the insolvent, and the Receiver! wzll be at liberty witlzout publishing any f urthcr notice to dlstribute al1 assets N o'rlcl . which s'hall have come into their possession. Given under my hand and the seal of the Court, tlàis A,' O1'ICE îs hereby given that the Left-lzaud 16tzh day of M arch, 1925. l . f of Carrency Note No. wA- (,9683 for xlts, 5 has T. D. M AXW ELL, àal z Jltdge. beeu preseuted to tlze Carrency Ollleel- for payment by Assistant Distriet Comrnissioner, Tambach. ztl'ty person claimirtg to be entitled to (7 INERAL Norzcz No. 262. paymenb in respect of the said. half llote, should IN H IS M AJESTY'S SUPREME COURT OF KENYA, cottkmunicate forthwitlz with the Clzrreucy Oëcer. AT NAIROBI. ln the ab seuce of such elaim beirtg esoablishecl INSOLVENCY JURISDICTION. witllin three monfh's o.f this tl/ztê, papzzent for the CAusE No. 10 ()z' 1923. sait'l Lalf xaote witl be mafle to tl'te sfdd Assistant IN i'I:s MATTXR o:a TI/AIH R DAss, D>mTon. To alI to whom it may conoern. 'District Commissioner, Tambaclz, and. tlle llalf note NOTICE is heyeby given that the petition of tlie aboke- will be catlcelled. nametl drbtqr, Thakur Dass, Contractor of Nairobi, fpr, j.n order adludlcating him an insolvlnt tm der the Prpvinclal lnsolvency Act (No. 111 o'f 16X7) w1ll l)e heard at Nairobi (m M ombasa, tlle 15th day of April, 1923. M arch 5th, 1923.. Dated thia 19th day of M arch) 1S25. . 11. ULIFTON GRANN UM, L. LLOYD-BLOOD, , Cnm nny Olicez. R6gintrar. ' GIPIERAL Nolqcr No. 263. (IENRRAI- No'mce N ô. 268. . , k. ! 11!1 H IS MAJESTY'S SUPREM E COIIRT OF KENYA, J'JJBJJC jAUCTION; SALA. IRE : M AKAXJI IRATANJI, IxsoravExT. AT NAIROBI. ' PROBATE A ND Al)MI N IRTRATION. FAVOUIRED by instructions from Mr. Manji J'an- mohamed t'hs Rjpqivgr of the above estate of the abbye irisol- . Cxusu No. 1 oF 1923. 1 ' 1v9e2n5t ) underszgnqd ,.r)l. . jell hby publlc auction on 51?t Marc W .l:N Tn:s MATD R oln Trrs M MINISTRATION op Tm1 ESTATE ;at 3 p.m7.,' thè f bllowing property. : ' OF SHNH NARsm VIRJI nscEAs>m. ' ' , Od One Plot Np.; 6, wish corrtzgated irtm sheets b. qildipg aj ' 'k oiwticM i:. hereby glven that au persons iaving any era Strset! Klsumpy free from any lnclmbrancpé. clàw liz' rj!l hupdip, promismvy notes, accounts or of wîatso- Terms and çopd lti qps of sale are lodged in tllq ioces tsi e'kt' f 'ltàsurr oz', kmd against the above estate, are reqaeéted to the Reqeiver or uiid'ersfgried. ' ' ,' si ttt:.l li 'patfiicu'hî's thereof to the undersigpad, care of 'Mèss' rs. Thls sale will. ltaif;o place en premises. k , karam Mepa & C0., Indian Bazaar, Nalrobi, on or befere Sllm tly : t'he 15th day of Aprh, 1QK5, after whieh date no such claims 14:11 M arclz, 1923. shall be entertained. ALLI JAM AL, Nairobi, dated 10th March, 1œ 3. Auctloneer. oswsraay- xovzcs xo. 2:9. t (1.x>9xnAL NoTzcs No 264 E PROBATE A ND ADM TNISTR ATTON. DISSOLU TION OF PARTNERSHIP. SUPREME Cotrn'.r CAuss No. 11 o:n 19215. NOTICE is hereby given to the ptlblic that the partner- A'DMINISTRA.TO'.R GENERA.L'B Cxm's'E No. 16 t):n 1923. ship busirtess hithertofore carried on athM akuyu in the Colony o'Tfs hKenya by the ykndersigqed? under #he name and Btyle o'E. 1: 'zlIIx MATTER ()F M . W . H . Blscn, nscrsAs>m. ah Narshi Vinz & Co.,>' has,blen dissolved as and from To 1t1l to whom it may concern. the 4th dylt of December, 1522, owzng to the death of Shah PURSUANT to an order of the Stprem e Court of the Narshi Vl'rpiy one of the partners on tlle said date, and that the, surviving partners Harjzwan Gopplji and Kanll Skmlz, tf'foalvocnhy, 1a9n2d5 . bPyr owtehcwjohr athee oufn dKeresnigynae, d dwataesd a ptphoe irt1setd adadym inof- who have taken over the partngrship adsets and outzstandTngs Astrator of the estate of tlze late M . W . H. Beech, who died will pay and recover the debts due by and to the flrm and, at J'zamu on the 25th day of January, 1925. will carry on the blzliness in their own knames' under the name TAKE N OTICE that al1 persons having any claims and style of KdHarjzwan Kanji & Co.'l' agasnst the estate of the sald M . W . H. Beech, are reqnired H ARJIW AN GOPALJI. to ladge and prove such claims before me the undersigned : KANJI SAM JI. on (jr beforr the 14th day of May, 1923, after which daje ' ortly' tlze clatms so proved will be paid and the estate dls- trzblzted acoording to law. Gxzqzaxyu NoTlca N o. 27f). ' M on'Lbasa, :; 12th Marcll, 1923. N OTIUE. ' J. W . H . PAIIKINSON , 1 Adminhtrator Genevaï. : N OTIC,E is hereby givepv ' that tzlle general Power of Attorney executed by Dharam Singhq s/o Gtdab Singh in favour of Sohan Singh s/o Mool Si/gh in the month of November 1920, is hereby cancelled. i ' PROBATE AND ADM TNTSTRATTON. Nairobi, . Cwgsz No. 11 oF 1925. Dated ' this15th day of Al'arcl'l 19i5. Ix 'rzl>: MATTBR op G. A. Ross, Dzcsws:Em. , To 11,11 to wlzom it may concern. HAjAN & HASAN, 'TAKE NOTICE that the interim account of the estate .4 d'cbcates /.p'r the Pcz'àf6a. of tNe above-named G. A. Ross, deceased, has been lodged ' ê r witll the Registrar of tlw Supreme Court at M ombasa and (Vxsltx'ru Noaxox No. 271. ' that he has appointed the 26th day of Jaly, 1925, at 2 o 'clock ' in the afternoon, for passing of such account. TRADE MARKS ORDIFANCE. 1( o. 17 op 1912. : .Mombasa, . . ' 1 No. 91/22. ' 1.5th Afarclz, 1S25. #$ j J. W . M . PARKINSON, Adminhtrator General. j. '

GENJF:IIAI. Norzce No 266. ! ; TT0M $ 1l NOTICE. i # .% N; Mn,. JAMES CSMMING has been admitted a Partner in the % , j *g. firm of M essrs. Smith, M ackenzie & Company. *œ i - t:ss& >h: Nairobi, ; DlN5 * 15th 'M arch, 1923. To Ar-r, To MTTII)M IT MAY C' oxcymx. ,j. TAKE NOTICE th&' t an applicatiln for the registration SM ITH, M ACKENZIE & COMPANY. as a Trade M arlc of bhh labe) shown $ above to be used in 'i connection with goods m. yntioned in Clht sq 24 of Parb I11 of. . the schedule to the abovb-mentioned Oydmance, in respect of 1: G>:xqKxtar No'rzc'E No. 267. Cottqn piece goods, bas lbeen lodged lly Twentsche Oversea Tradzng Company, of Walstraat 24c,1 Enschede, Holland ; DISSOLUTION OF PARTNERSHIP. Manuf acttuers. ; , l NOTICE is hezeby given tbat the partnerihip heretof ore expirTahtieo nla lbote l twltei l'pl' ebreio dr e(jmisetrtetrieo;n cads ina 'i ?ercatdioe' nM 1a5 rokf atfh te r sathicle Ordinance, pkovided po notice of oppo 'tion is received. existing between Eustace Albert Phelps and Bruce Haddgn : ' Froxzd, under the style of f'Phelps & Frowd'' is hereby dls- . ' A pecimen öf the Trade Mark thel registration of whieh solved by mutuql consent as and 'fl'om the 12th day o'f Mat g*p., 'ks applled fo'r çan! be seeh alg the ofx ee ' :E tho undersigned at 1925. The buslness will, as alnd from that date. be carmed Y Onlbasa. ' on irt his own name by the sagd Eustjce Albert Phelps, who will settle all debts anrl liabihties owmg by the f'rm, artd to Regiitration îs not claimed undçr he special provisions whora al1 moneys due and owing to the firm are tzo be pazd. of paragraph '5 of Sectlont 7 of tlze salcl rdinance. lRazte'd at Nairobi, this 12th day of M arch, 1925. Arontbasa. . ,' I E. A. PHELPS. lcth Mar. ch, 192. 3. ' s t . ' j s. c. ssooxs, B. H . FEOW D. kegittrar 0/ wade znrw. 282 TH E O FFIOIAL GAZETTE Afareh 21, 1923.

00 URT REC Oi'1IIS OR()J NANCE, 191t;. Lljh%les of d/h, Jzbly, 7:9./8 )

Three montlts alter thedate of this N otice l intentl to apply to l-lis 'Honour tlte Cbief J ustice for leave 'to destroy tlne Record.s of the Oourt of tlae Town M agistrate at M ombasa as set otxt below : 1 Civil 'i Proeeetlings 't numbet-efl. iI ' . .------. -- - - - l .-. '----. . - ...---. -. - --.------. -. - . 4900 l A lftllamltlsha K i nlj ee . 'Slzarif'f Aiolaan-tec-t A li Shah Fattah Al aholzaecl .A . S . pi 1- e s Rlzsario d.e Souza A1 . Bishan Singla ( 'rzaar bin Kigotti ,7 i Al . u . (yo souza 13. Lal K hrïstlla ' El Ptaoran s.ltzgh Jafer Ali Il I-lira Sifrazn A. Moore i Jarnaldin Pasanally Smith AfJckenzie & Co. ! l Gôwakklikn K ala Ratansi p bula Sihgh Partap Singll ' ' Farzarldali s/o Saclikali/ Benneckey Karimdin Claief Engeneer, U . R . ' D e w p' i s /'o Vajhj i Kanji Dossa ! Dewgee Jam all & Co. Jiva A1' istry i M erdin s/,() Umar Din Ramzau s/o Rultlu I Rahimbux clo ti Haridys s/o Damoda Jiva Muljee & ('.0. 1 A. S. Pires J. P. Pereira ïj 'j Sheha binti N gao oo Bar yan 1 A'ieröo s/' o K erson Alera rj w s pjss J. Carry 1 I do J u.k . tle Silva Sindllï Haji J'uma Jusbani 1I ABobodrusli rHlglul sse!ion RJeovclaanhjee Rutlsingll Afeter j' Abdttlla s/o Rasool DJfrruz l1 AKbdul Husein Jivanjee Vandali Alaî-akia asop s/o Pursotam Abba lfatri ( I Nlzr Mabamad Selemsn lsaak Jusbani Si rldhi l Il Abdttlally Vallijee J'atàslaauker s/o Slzankerjee 1 N ur M alaamaâ Seleman Sintlhi J'um a Jusbani z #) ' !p l do tlliblaoy Abdnllally I Diala s/o A1' ungal Nat. la lz s /,0 Bohj . ) Tu. Bessoll H ali Jusu M ahom ecl 1 I'lusèiyt Seleman Kauia M atlm & Co. . ! ,. d.o %Tiva Muljee l cturagcun s/o 'Mahaauad.wan Sandiklaan 1 -&. s llires D. Franco 4 d.o L. (le Sa l Abdalla bin Mbarak Baiki wa A llo ran J. A. Kineally J. W est H ursukh sl'o Lachmau Gtsuish s/'o Nanoo Sdliawa s/0 Diala Ai-isu 7/ . . Abdul Husein Jafferjee Jiv> Aluljeç M olïatnecl .Lakha Mah6' mecl Sta' rdina è dtl Ladlaa Smmar ,, ' . . : do Juma Yusaf è ' Abddolâlly Valliji QTooma Joosab . Karariîëin s/o Xtsllalrlecl Ewas Ghama u aùn s/y j j.y J.!sejn '< &ll)zle,4. s/o Ali . N' 'ur AlohaG ed Haiillis b'in Hasû,lt ' ) Ali M xhamad Sherif efive.t Alrkh-i r! ' Halitiïnbeg s/o lhhaderbeg G, . ulifu M. lb ae f'f à' lat. : cl: lta! s.l llù,iri 5 . Haji Mohamed bin Haji Jmnl Yashf . xhdankaclar . K afaùialt ahi k 658 Talasillgh s/o Kàshla;l . . ; . 659 T'sajee: Taliljêè Jooma Joosuf i' ' 660 Dewjee Jamal & Co. 1' k:1 olàaùwtlkhan Jivanjee X1 7 OT1 C K OI? INT RN D 11 D D P,' S'i'. il'U C'i'l (è N. s'

Year.

'

1900 'K .ll 1 ç 1-11' r-- T. f tstlll' -' l/1 1 ! a Y- l 4 s u f- 7) 1. 1 1 l'bllal' Poerbla f4.1' . 77 14- 1) rhza s /(') A 'I'a l-za l.) 1 11. IJ Love J) 13 O t.)rsl''ng 1'!. s/o 1.uk arllpasi nta,-l't .'.J1 Va a4'1.O() lg 1 y. y .a ) l. x1$ j,aj a u. ja, (g 69 1*. 11 (1 11 1 ,.J' u l'n a, .3 u S a i ) 1

' jx. F' (1. S S 1e1 1A j.'- yx -l'it .J *1* )(.j 1: l .) k't l 4 yr N ?:' 11 4. jy 1* A.'f alka t'na 8. 'b'v a w?$.J' wel.) h, 1 '.)/.1 -at al'rlo 1 xNiv atllu '.t-l. .a gss'l-lll. ': , Ta- l ) rah.ïn) Sumar . . Q-)j '1a.'t.) a -.J'1'1 s l')' aJa.l. ,(.:x.,4 :. 1)' . (l'1 t l' A ? 1v' .j' a,'K.i ('! l 1 1 '.I' .A O 2. 1 ti-t j' S i ).) a Oj.

1 1.-l ea'ia 'J ee i7; ,.). 1 iqtl,'l (?e Qk.-l atl-i .1. A, av a x'tll à1') e d s l') t4 l 1 l/Vall y Ao .1 e-h.a i :) e ti j.v. Jzszhy. nl .j 'fnazy j s& .)t s.) kl).

'i-brallïlz) Isl-nael vl-sa dal a r. r' r' 1 14. a nn B 1 la'l j e e X . 1:Ta t't a-î 1 A,.' f. ohara etl 'li-a d e rdi na 11

F a za1 (4- ui a n k 1.1 us ein wi-tlana AiEalli w'klohanle i1. io a tt'i k lsal 11 ).5 i 11 (1 1.-1 1 -1' sua ari l r.1 azr) al S 1 vt tl'h. i J-llls elill S' (-)3, emalï . ..j. . 1' ) .) y- j.' 8 .) 1' ku. J; aa j; 2'1/1 atj )' 11t)a , .$+ 1 1 U 1' 'l'v p ) ; ' .Az.$ loltt ' i l'lt.L rqazll si k a .j' .!:'t'. 1;l- l' eJ L1 13 ) 1)' : t-1. 1. t S 'O J.t 1 1 3'. h'C a ra. 'I-t,at atl.l'3 i th..a 'I-po ,.'tè a; t au s 1

.,y- .,a te 1t lty. .1. k l :1 )/ o . : y 't t.y ( y !. - a.? .:' .!. )- Nh'-a t, 11. tl .1 )'- 2 i. t.) t' s / ( ) l.ua ct '!u 1. ! ) ') a I')- si ! 1 qr .h ATe l-:'a Js 1, 1. Sr/a l 11 ' 'ï,) o ta si 1.) g 11 S'l.alta-i-n e (1- '*-J1) lar k)wk..t,.alel't -.'ï t) (ia,lla 7N.- athu J-la,rayzlsl- Az 1 ola aa'n e (-.'t A l') b a Tun) a, Y usuf i4 a la Osrnan Qkwall 15 zl'.lltf.)lla'rned

'Visl' u1z ee l)a l t.l ltd.o r 1. - 1 1' 1 -e -1 e e .1a3- t.l ''A;, J.'-C.. al-a l ; A' .bd.'u l. h t'tse 1 1) v.'t da ùn j. ee A 11-1 llloy r .i? 'li- - o- r n a'n de s TsaJ a .1j .iv. J .a $, .4. al .f.t l ) cq'. x,.ï. d a m 5J e e b 1 1 z r. 3. a t) c1 'j e e l') ej a b 14 a i ik .z n a G'I. 1' V a 1 .l 1 %1 ' ulta n s 7/ o N J'. rcoz.aulttl' , l K u mber Jakario A -. (.p, . g.a z -a.l)t; . 11 D rgalati

1.1 a ..J- 1 S.- aleh --tltl-ne d. Andaf-l' ehslaa

l ' arsl .5 ag'- ' a,l Damj. l. Lalg. z. D Leo yj s . utj )., o Aman fl s/o !Vall1' D mnkwater l-fashambeg s/o Haiderbeg J. xkuxmi chancl Saro jee Mu erru K erson Dewchantl Banj ee Lowana A l(la1'b ml'àj oeye Ablicblahlolayl l&v o;'-xou v , .' f. ka i k la .r aj : ' A . C. Gra?at H . Bvrne 284 T1-1E OFFICIAL GAZCTTE March 21, 1923.

' kN-o'l'lcE op DESTRUCTION O INTMNDEID F. UOIJRT RECOIQDS. C()ntt(t. i Civil ' j Year. Prooeeidings Plaintis. nunlbered.

19'00 l H ansin' g & Oo. ' Karuoa shanker V,srlzr.q ,, M a' ngl, s,/t , Natllu A' 1 asabkllau s 'o Dethekhan

.,: : ' N asor 'Walli L' a.wa K anji ' ;# . . . : d.f ) .JI 1 jt hamr? d. 8ata 1* Dina . A li M ala omiacl Sheriff Bi: . d p:t li 1-1a saëtl 1.k nj 1 A bdulluelaman Haji Ismail .h. awa k) k llal) E1i)4 sudln A bdnl la Gula Izl . d t psst )o1 A1 ttl-lattkad H assp. rn Baltad er kltan Pathan J iwa J l uljee B/- al li Al o ilarnad l ( amtala d o ZN a t 1) u A li 2* e e P. F . d e Souza ,k1 . ba 12 tos ltasllid bil) ( lrlaar A bdalla Kassima li s,/() AbdoolL osein 'Essa s/o Misa Pariala S'scha bla oy Chi l ian &- Co. A. bd ulllosek' )! Da t tJ't.e Baya tlil I M tumani A dalll Um' ra s/o ' 'ulljaba Kasersingh s/o Lazaasingh l ) i ' d s l J a w & C o . P . B e n ! t lcll i t ldlzav s/o Blaaja î, a tlu al'am s/o Da: abhai Tosiri Myanuezi A (')t1 u I kadir- Becllald a s Go # alji Gakl>t ai'aul 1 Jayabha! ( h') psi s/o l-l ensaraj Laxalclla i td Si, uljee A1 o. 'sa -4 la rakl-, . zs . 2.5 P' res .4 lltl ulllos'ein J evaplljee AJ :1 11 tllueti ./ eta Di I ) s l l a w & (.) ï ) . A . V . tl' i l 1 Ravji Yrish l'aln K ala l-tatansi Daa-amst s/o Kala Ka lij ee s/ia $5r iljee 1-l a sa n a 11 y A t? d.a 1 l a 1ly z't . >; . â > 1 1 ' e s Ahamad bin lxallm t lRle t Ellgiueer? U .R. Nlalladn; ' d A li & U0. Da, 1) t.i b #) oy Lookma, njee t'.1 o Sal d Hassau Dewjee- Jamal &' Co . l-iaj i L1 usseln Suleman /7 (-).f )I1 al'kha n s/o 1 l'namdin Ghapy la sJ) Nanak lu . V. lq 4.. 1(-a() h.. de Solaza #J Sllan A lamad Cllief Engineer #' , U .R. '' 11,t ramllin s/o A'falaarlaacl Ewas l Botlta s/o Jewan L * Irles'son l Alohamed A. , A, , 11 antl Co. :7 G$ ) 5. erdhan s'/ o A'! un=z aleiz ee Jina K ora Pl'a n- a tlg.)t,l. s/f , N. arayallgu B la ) tlIg. ee Rowg.ee ï. tltt )ne .A.. V . Legros L . I'lesso 1 d A. ï7'. 1li l 1 >)>7 )N at latz (, (b Pragj.ee (.)as , garam s/o Daya j A li bl.'l'l Sai 1 u) Jl 11 a, :1 istry j do Kaslën s/o lsmail Badala 'l l ' itam l )er s/oA1)t haslaarlker Gallgaram s/o Da) a f .'x u.r Mahotned Seieman M 1 111a, ï lsram j ' j ( h J?#,ll , a1. i(. arallla) ii ) i an l,-h pl.,) k er s/o Liladhar . Ka lianji il' arjivan -) . .kI . A l ï tleitla J . L . J' .rl.ackell zie 14 al ) ji Bh . $ ) lji j G ulam Mahomed l Viu' i Vel Alahomad l ? Dllermal s/o F'akira d() Ahamad Bw a!Ij d o S 1) eik A nvar Alli do A bdlalalli N. athubhai dr) Lawa Kanji do Rajab zî li H assan Ali do Fajai (knlamhtzselll .J azaka blnti Ilaznisi i.' a?lgaram Farzarldalli s/. , Sadikalli M barakkhan (lt, .!: L o l'ta r t M asai bin A lli ' , A' 'latlomefl A min A bllalla. ilin Albal.ak Bilali do I.I f te Souza ?J . 1' . de Costa Esmètl l.jee J iv anjee & 6o. , ( ; nlam )1a hatnad Thekedar '.!' ash a bin Nltlarak 1 Legge : ' . ur M4 a ha nlad Selekn .tn Ita mchand s/o Matradas J a :1 t'viaha lnla d. klin Musa , . . Blmjee 's a l'ayan Iuawana yeloman ila;j i Abd;u l itehman Jai-.l er s/o Alli l'urai,sltïgtd s/o Lailpbsingh ZA 11a Ditta l'alldakhau s/o .' .ultiatt ztsl'a b Patan ' kurèh 21) 1923. THE OFFICIAL GAZETYE éà. 5

'1oTIc.u ov INTENDED olsTRucTloy ce Cocat,' REcoims.- tcotnd.) ' Cix*il ' 1 Year. Pnruomeebeedriuedgs Plaintil. j Defendant. l . j . ---.. . .-.. 1900 Bowan s/o Bhimjee Bowan Laljee J N ur M ohamed Suleman Ramchand Guraditta & Co. J)J Goolam M ohamed Seleman Hazada 77 Roo. ra s/o Golaba Chief Engineer, U.'R. ## T. S. Antone Dtlrban ;: L. V. Falcao Bhadur . M entlonca, & Co. AfacEwau Abdalla bir, Salim Abdool Hosein Allibhoy s/o 'Ralmjee ! Jiwa Muljee Abdtzlhnseiu bin Jevvanjee l Mahanaad Ally & Oo. L V. h'alcao W . K err A.bdulhusein' bin Jivanjee Hemed bin Salim bin Said- Gulam Ali Shah Fazal Ali Musa s/o Elias Xistry lbrahim T. S. Antone W .. K e'rr A bdulkarim bin H asan M oses Lupory llatlli Sakerchand Bava Jivansingh ;# Ismail Ilassan Lekhrag. Naji Sawar Mancharam Khamisa Issak Laxmichancl Samjee Vsljee Nathu Kara, s/o Laclha Saleh Mahama; Ibrahim Shariff Din M ubarakdin T. S. Antone J. Lewis (1o D. Lewis do J . P. Parey Clzirairdin s/o Mllarnaclvaras Moulabuksh s/o Azimkhan. Ahmetl D in Naik M ohamed Huseini bin Gulam Nizamdin Mtzsa s/o Elias Alistry Tbralaim Bechardass Gopaljce Gopal Bechar Ali bin M ohamed R. N. Talati Ahamadin s/o Tmmenbuxsh Sogaram Burakhfm s/o Rokna Jamader Chief Engineer, U.'R. Santo s/o Jinu Maugta s/o Bugha Kisuynsingh s/o Mesn do Dinshaw & Co. C . M . Hawatson T. Pappalasear J. W est Roorsingll Karsingh M ilkhi Magiram Dewji Jamal & 0o. Malan Sotlgore Sawaria s/o Noordin M ubarak Khan Sheikh H osein Golab Jewaraftl Popat s/o Virsee Pransanker s/o Narayanjee, Ali Lalji Jiwa Moolbi M ohametl bin Somar Alibhoy Ntzrbhoy Nazajee s/o Amarsee Ammand Nathtz Natllu Pragjee do 'Wirjee Ntzr Mohamed 1 I A rfanjee Raznjee Bkzâhasiugh s/o Roorch l Maus Ram ' Jadng' i Alabtzlcsh ee Dewji . ' A'f ohamecl Lak- oK angee Saidal' Bhagwaudass A1 oonslli s/o èrlasta llirasillgl: Haji Jamaldin Parsouali .,4. mmand N athu 1 'Faraj bin Albarak 1 xft. . &. 1). Pereira ltallernblt a,i 'Hn j i 'ck C o. ! l-lasa 'n n li Fsaj ee Saifl bin Sk'tfl 1 Liwali Salirn l')ilz lfllalf an Alollamec'l bin K halfau ! Laxmiclaancl Sasaagi ; Legg'a l' sa il1 s/o lfirparal tz l$ Jaffer S. a.!. 1 i 1 x t)j t) yzx d.o t . a . s/ ./o Rena. a Af. 1) . d e Souza 1 1.). Browl't Popat'Ticsl 1 I-llarisltanker ltauaj l Joshi ltaufclaod' Am-iba' ratn llarislaanker ltauagi

;:

x& . 1a . y la ers on cl e sirl-n.p- t 'n e re turn o f a 1'1. l''a xh 4* 1.: 1 t; i'n arly of the a'oove cases n'ltzst m ake goo d la 1- s clai 'tt't 1) ;a fore t,'.h e 1 0 til-1 Tuta .5, , 0'1 W1 1a cv, 1 9 2 t) . x4 .1 l 1E.J? x h- i b i t.s t o hu 1 à 1* ch t; l -,,'1- ', n 1 s s tz b s t; ant 1- a t e cl a s ab o ve y'k- 1 i, l 1) e 1 1 r.t l.) le t o 1 la clu cl ed in tlle Ol-âer f o'r clestructiou . M ombasa, E . S . C . BPbO O K S7 February 1 ot1.1, 102 3. Dl.t P kfZJJ' ' 2?:g.z-.$'J?-aJ', ,b' 'ztsy' ? c ,'nf? Ctlzt'z'f (/',/- fk -k.yzok/tr- 286 T1lE OFFICIA L GAZETTE M arci, 2' 1, 1923-...... S H l P P 1 N .G IR E f'? o R T .

- = K I L I N D 1 N T 11 A. R B O U R .

M ONTI ov Fx111tr'AIùY, 1923.

From J$ otzlA tl t'th

Karagola Dulnbea klkerto Cavalletto M odasa U suri Marn Rijper Kerk

Porto di 'Et i? zX-. Pre stol G en eral Du cllesne Ctynbria

@

AT.'V Dzznara A'1 A;r Pnrarka S.S. Cannanore

M .V Dwarka 'S.S. K arachi Cannanore

, M .V . Dwarka 'S.S. Cetriana M arch 2 1 , 19:3. TH E OFFIOIAL GAZETTE 287

Liquor Llcences iasued at Albmbasa 4zzring tlze of month Januamp 1923.

Period.- Address.

CLI/B Llorrott Tulclxcs-

3.542 1 Alessrs. Bouatead & Olarke Ltd. 1 One year l Vasco Da Gama Street.

VEFREBHMENT LIQUOR XICENCE. 31$45 Tile rl'rafllc M anager, Uganda Rly. One yea: Samburu, Railway Station 3$;46 do n Railway Sation, M ombasa 3547 t dNo ,t Kilindini Pier.

W HOLESALE LIQUOR SICENCRS. B8511 j Tlae B. E. A.. Corporation Ltd. One year M acDonald Terrace .512 . M essrs. L. Besson & Co. ,, Station Itoall 3522 M essrs. D. & A. Angelopoulos ,, Ndiakuu 3526 Societa Ooloniale Ttaliana ,, Macbonald Terrace 8527 Tlae East African Traâing Oo ,, do 8530 The East African Agency Ltd. do 2,534 M essrs. Pandya & Co. N tliaknu :3536 Messrs.- Ogdez)s & M adelaya Ltd. M ackenzie Roatl ' 01540 Scott Ellis '& Co., Jutd. N diaknu $1543 The African Mercantile Co., Ltd.. ,, M acDonalcl Terrace :1544 Messrs. Blacklzurst & Barnett l ,, Ndiakuu.

Vfyxs AlERcuaxTs' Axo GnocERs' Lw tlott Llcsxcsg.

* ,1513 M essrs. C. '.R. d.e Souza & Co. Six mont'hs l Vaseo (la Gama Street :;514 J. K . Blaatti - One year ' 1 Salisbury Street .4515 M essrs, Souza Junior & Dias ,, Vaseo da Gama Street :),516 ) Messrs. L. J. Salclanlaa & Sons ,, Ndiaknu l do '', 1518 j '.M essl- s . O .P. V. Rotlrigtxes & Sons k *.1519 M essrs. A1l. R. de Souza & 0o. do '1524 S. Jacobs (Mombasa) Lt (1. i M acDonald Terrace 7$528 P. F. d.e Nazareth l V asco (la Gam a Street 1 sherffbhai Street :3533 T. A/1'. Andratles j ,, , Kïlïndïni 3, 539 M essrs. Smitla A' .fackenzie &r Co. j Va s c o tla (.). am a 3, 5 41 ( Messrs. Boustead & Clarke Tutd. ) j MacDonaldysprj ctree. e t

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3 517 M rs. M . U . Nazareth Six months Ncliak u.u 3520 M essrs. A.. 0. de Souza & 0o. One year Sherifbhai Street, K ilindini 3521 0. ltomeo Antao t ,, l Mji Mpia, Mombasa 3523 V. Fernandes l laortugLzese Street, M ombasa 3525 Aa-thur J. Doyle (Metropole M aclb nald Terrace Hotel) 3529 0. W. W ebber (Marlor Hotel) ,, Salim ltoatl 3. 531 Donato (le Souza Six months 221, M akadara, 8585 A.. M . d.e Sà Pereira One year ) 1207, Makadara.

1 ? Mrs. S. .11. Chaprnan ! Six months 1 Kilindiui Roatl. HovsL Llouolt Lltlsxesrs. 3537 C. %%T. W ebber (Manor Hotel) One year ! Salim Roacl 3538 Arthur J. Doyle (Metropole Hotel) ,, j MacDonald Terrace. l

M ombasa, C. M . DOBBS, M areh 13t11, 1923. Resident Commis8ionev. P88 THE OFFIUIA.L GAZEW E Al:rclt 21, 1923.

Gmxa àm Norcm No. :ç3. ' tn xznaL NoTrcz No. 274. TRADE M ARKS GRDINANCE. TRADE M ARKS ORDINANCE. No. 17 op 1912. No.Q2/2r. No. 17 oln 1912. No. 92/22.

T T 0M & rl / .# % +% N5 .

To xIx To wxox IT Mxx Coxcmlx. TAA'.E NOTICE t'hat an spplicption lor the registratiqn as a Trsdy Mark of the label syown above to be t'Ised m connection with goods mentionsd zn Class P.x5 of Part 111 of tlze schedtzle to thq above-mptloned Ordinance, in respect of Cotton goods not mcluded l!z other classes, has been lodged bEy Twentsche Oversea Tradlng Company' ol Welstraat ;4a, nschede, Holland ; M anuf actmw s. TO ML TI5 WIDM IT MAY CONCERN. TAKE NOTICE tlaat an application for tlze registratipn. as a 'Tradeï 'M ark of the label shown abtwe to be used in The ltbol will be reglstered as a Trade Mark after the connectîon with goods mentionld in Claqs 47 of Part III of expiration of the period mentlonôd in Section 15 of the said the schedule to the above-mentloned Ordztmnce, in resqecb of Ordinance, provided no notice of opposition is recelved. lCandles, conlmon soap, detergents, illumznating, heatmg or ubricating ozls, matcha) starch, blue and other pr ep arations. A pecîmen of t'he Trade M ark the registration of whicll jqr latmd:ry purposes, has beqn lodggd by Boustead& Clarke, % lpphefl lo'r can be Been at the olce ol the tmdersigned at .Eamited, a company havfng zts reglstered office at M ombasa M ombasa. in the Protectorqte of Kenya ; General M erchants The sabel w11l bp registeqed as a Trade M ark. after the . Reglstration is rlot claimed tmder the syecial provislons expiration of bhr period mentloned in Seltio!l 13 of tbe said of paragraph 5 of Section 7 of the said Ordmance Ordinance, provtded no notice of opposîtloxt Is rleeived . A gpecimen of tlle Trade M arl: the reglstrauon of .wlzich Ss applted f or can be seen at the ofhce of the undersigned ab. M ombasa, M ombasa. 10th Afarch, 1923. ATonlbasa, E 14th l4arch, 1S23. * 'Regl.n t8va. v C:. / BTRçaOtOleK JS/Tc,r?c8. E. S. C. BROOKS, lughtrar 0/ Trad6 Jnrlu.

'' RATES OF SUBSCRIPTION TO <ç OFFICIM U G XZETTE . Sh. Cts. For one year ... 25 00 six months ...... 1 8 00 three montlls (exclnding postage) 6 :0 three ,, (incllzdinz ,, 7 5() Single copy (excluding postage) ... 0 50 ly ., ,r (including ,, ) . .. 9 Gû

S'h. Cî,s. Price of oue copy beiween 1 an4 ) months o1d -'' ' do, do ...... 0 60 .. 3 and. 6 (lo. 1 00 do. t'lo. 6 montlls a'nd 1 year o1d ... do . .. 2 00 . d0. 1 ancl 2 years old 8 00 d.o . over 2 yea'rs olt'l . .. 4, ()()'

PtuxvEo sv Ts41 GovsuxMxx't Paxw- .- Nm ostu.