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Stamp Act · s 17
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Stamp Act · s 17
Tell us what is wrong in this text. We check every suggestion against the official version before we change anything.
When the amount or value of the subject matter of any instrument chargeable with ad valorem duty cannot be or (in the case of an instrument executed before the commencement of this Act) could not have been ascertained at the date of its execution or first execution, nothing shall be claimable under such instrument more than the highest amount or value for which, if stated in an instrument of the same description, the stamp actually used would, at the date of such execution, have been sufficient:
Provided that when proceedings have been taken in respect of an instrument under section 31 or 39, the amount certified by the Collector is deemed to be the stamp actually used at the date of execution.