Commissioner of Stamp Duties (NSW) v H Small & Co Pty Ltd [1950] HCA 10

High Court of Australia Latham C.J. McTiernan, Williams, Webb and Fullagar JJ. Commissioner of Stamp Duties (NSW) v H Small & Co Pty Ltd [1950] HCA 10

ORDER Appeal dismissed with costs.

Cur. adv. vult.

The following written judgments were delivered:—

May 16 Latham C.J.

This is an appeal by special leave from a decision of the Full Court of the Supreme Court of New South Wales. The appellant is the Commissioner of Stamp Duties. The respondent, H. Small & Co. Pty. Ltd., was charged with an offence against the Stamp Duties Act 1920-1940 in that it "did give to Murray's of 91 Darlinghurst Road, King's Cross, a receipt liable to duty without the same being duly stamped to wit, a receipt for the sum of five pounds sixteen shillings and fivepence (£5 16s. 5d.) contrary to the Act." Section 92 (2) (a) of the Act provides—

Every person is liable to a fine of not less than one pound nor more than five pounds who:—

(a) gives any receipt liable to duty without the same being duly stamped.

Section 90 of the Act is as follows:—"For the purposes of this Act the expression "receipt" includes any note, memorandum or writing whereby any money amounting to two pounds or upwards or any bill of exchange or promissory note for money amounting to two pounds or upwards, is acknowledged or expressed to have been received or deposited or paid, or whereby any debt or demand or any part of a debt or demand of the amount of two pounds or upwards is acknowledged to have been settled, satisfied or discharged, or which signifies or imports any such acknowledgment, and whether the same is or is not signed with the name of any person." The defendant was convicted and appealed by case stated to the Full Court, which allowed the appeal and remitted the case to the magistrate who had heard the information.