A STATEMENT OF ACCOUNTS

Dominion, Volume 14, Issue 125, 19 February 1921, Page 12

A STATEMENT OF ACCOUNTS

ALLEGED BREACH OF STAMP ACT.

A case of some interest to shopkeepers was heard by Mr. F. K. Hunt, S.M., in tlio Magistrate’s Court yesterday, when B. W. Bird, Lower Hutt (Mr. E. P. Bunny) was charged with a bleach of section 118 of the Stamp Duties Act, in failing to affix a stamp to a receipt for money. The facta were stated to bo that Dr. 11. C. Faulko purchased ceitain goods from the defendant, who sent in his account for the same. The doctor thought that the charges were excessive, and sent defendant a cheque for Jill, or Jil 6s. 3d., less than the amount of the bill. The defendant then sent another statement, in which the .Cll paid was credited, and showing a balance of LI 6s. 3d. as due. This statement was not stamped. The contention was that it was a receipt, and therefore should have been stamped as required by the Act. For the defence, Mr. Bunny' contended that the giving of a receipt was not an offence, but the writing or signing of a receipt or causing the writing or signing of a receipt. There was no proof that the statement sent io thc complainant was written by the defendant. lie further contended that the document was merely a statement of account, and not a receipt for the Jill paid by Dr. Faulke. The Magistrate upheld this contention, and dismissed the information.