Bill Stamps.

Chap. 10.—On bills. drafts or notes drawn out of Canada, but payable within, stamps may be affixed at the time of acceptance or endorsation, that date being used in cancelling instead of the date of making; and neglect of this may be remedied by subsequently affixing double stamps. Any such security wherever made, found among effects of a deceased person, may be rendered valid by the executor. &c., affixing double stamps and cancelling with his initials and date. In page 80 a suit on such security lost or destroyed, if the defense alleges it was not stamped or insufficiently, it is sufficient to affix double stamps to the record or a document in it. Such security may be received in evidence in criminal proceedings, though unstamped. In an action for the penalty, after payment of the bill, &c., proof that the defendant knew that it was unstamped or insufficiently, at its maturity, and did not affix double stamps, must be made. The mere reception of such a note, &c., is not sufficient to incur the penalty. No stamp is required, under the Act, upon a notarial document.