{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
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\fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7484897 \chftnsep 
\par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid11096280 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
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{\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7
\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\qc \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid8657955 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\insrsid16132361\charrsid8657955 \hich\af0\dbch\af31505\loch\f0 SUPREME COURT OF FIJI
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 Civil Jurisdiction}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid14418775\charrsid8657955 \hich\af0\dbch\af31505\loch\f0 BANK OF N}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid13659136 \hich\af0\dbch\af31505\loch\f0 EW}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\insrsid14418775\charrsid8657955 \hich\af0\dbch\af31505\loch\f0 .S}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid13659136 \hich\af0\dbch\af31505\loch\f0 OUTH}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid14418775\charrsid8657955 
\hich\af0\dbch\af31505\loch\f0 .W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid13659136 \hich\af0\dbch\af31505\loch\f0 HALES}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid14418775\charrsid8657955 .
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14418775 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid13768404\charrsid7484897 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid14418775\charrsid7484897 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid14418775 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid16132361\charrsid8657955 \hich\af0\dbch\af31505\loch\f0 CO}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid11096280\charrsid8657955 \hich\af0\dbch\af31505\loch\f0 MMISSIONER OF STAMP DUTIES.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid13768404 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13768404 \hich\af0\dbch\af31505\loch\f0 Maxwell Anderson, C.J.
\par 
\par \hich\af0\dbch\af31505\loch\f0 March 31, 1931}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid13768404\charrsid13768404 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0\pararsid16132361 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid11096280\charrsid7683224 \hich\af0\dbch\af31505\loch\f0 Stamp Duties Ordinance, 1920}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs17\i\fs24\super\insrsid11096280\charrsid7683224 \chftn {\footnote\ftnalt 
\ltrpar \pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs17\super\insrsid7484897 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7484897 \hich\af0\dbch\af31505\loch\f0  Now Cap. 150.}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7484897 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\insrsid16132361\charrsid7683224 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7484897 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid16132361\charrsid7683224 \hich\af0\dbch\af31505\loch\f0 "Set of Instruments"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7484897 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid16132361\charrsid7683224 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7484897 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid7683224 
\hich\af0\dbch\af31505\loch\f0 Interpretation \hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid7484897 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid7683224 
\hich\af0\dbch\af31505\loch\f0 whether duplicates are to be stamped}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid11096280\charrsid7683224 \hich\af0\dbch\af31505\loch\f0  as \hich\af0\dbch\af31505\loch\f0 included in a set of instru}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid7683224 \hich\af0\dbch\af31505\loch\f0 ments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 A mortgagor in consideration of a loan gave as principal security a cash credit bond and three collateral securities\hich\f0 \emdash \loch\f0 
two mortgages and a bill of sale. In addition to these documents, duplicates of the collateral securitie\hich\af0\dbch\af31505\loch\f0 s were presented and were a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 
ssessed as duplicates. The Mort}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
gagee applied to the Court for a determination of the proper assessment, contending that the duplicates formed part of a set of instruments within the meaning of the proviso in the Sc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 
\hich\af0\dbch\af31505\loch\f0 hedule to the S\hich\af0\dbch\af31505\loch\f0 tamp Duties Ordinance, 1920}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
, with reference to collateral securities and accordingly that the whole am}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 \hich\f0 ount of duty should not exceed \'a3\loch\f0 1}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  in the case of any one instrument and its duplicates:\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid11096280\charrsid11096280 \hich\af0\dbch\af31505\loch\f0 HELD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \loch\af0\dbch\af31505\hich\f0 \emdash \loch\f0 A duplicat}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 e is not included in the term "set" in the Sche}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 du
\hich\af0\dbch\af31505\loch\f0 le to th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 e Stamp Duties Ordinance, 1920.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs17\fs24\super\insrsid11096280 \chftn {\footnote\ftnalt 
\ltrpar \pard\plain \ltrpar\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs17\super\insrsid7484897 \chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7484897 \hich\af0\dbch\af31505\loch\f0  Ibid}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 [}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\insrsid16132361\charrsid11096280 \hich\af0\dbch\af31505\loch\f0 EDITORIAL NOTE}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 .\loch\af0\dbch\af31505\hich\f0 \emdash \loch\f0 The provision as to sets of instruments has not been amended since this decision\hich\f0 \emdash }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid16132361\charrsid11096280 \hich\af0\dbch\af31505\loch\f0 vide}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  Schedule to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 
\hich\af0\dbch\af31505\loch\f0 Stamp Duties Ordinance (Cap. 150}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ) (Revised Edition, Vol. II at page 1614). For the provision as to 
\hich\af0\dbch\af31505\loch\f0 duplicates vide Schedule to Stamp Duties Ordinance (Revised Edition, Vol. II at page 1612).]}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 MOTION under the provisions of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 
 s. 44 of the Stamp Duties Ordinance by the person }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 presenting an instrument and being dissatis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid11096280 \hich\af0\dbch\af31505\loch\f0 fied with the assessment of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 Commis\hich\af0\dbch\af31505\loch\f0 sioner thereon.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid11096280\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid3491074 \hich\af0\dbch\af31505\loch\f0 H. M. Scott, K.C.,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
 for the Bank of New South Wales. The Bank claims refund to the stamp duty paid on the duplicates to the transaction in question. Without the duplicates the originals cannot be registered as required by t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid3491074 \hich\af0\dbch\af31505\loch\f0 he Real Property \hich\af0\dbch\af31505\loch\f0 Ordinance 1876}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \cs17\fs24\super\insrsid3491074 \chftn {\footnote\ftnalt \ltrpar \pard\plain \ltrpar
\s15\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\super\insrsid7484897 
\chftn }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7484897 \hich\af0\dbch\af31505\loch\f0  Repealed.}}}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
 and the Bills of Sale Ordinance 1897. Therefore duplicates must be included with originals and all taken to be one set of instrume}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074 \hich\af0\dbch\af31505\loch\f0 nts. (Counsel referred to amend}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ments made in Stamp Duties Ordinance 1883 by Ordinances Nos. 19 and 39 of 1920}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074 
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 (now consolidated No. 9 of 1920}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
), also Imperial Stamp Act 1891, s. 72, and Revenue Act 1903, s. 7).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 The Acting Attorney-General, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid3491074 \hich\af0\dbch\af31505\loch\f0 
A. E. P. Rose}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 , for the Commissioner of Stamp Duties. The a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074 \hich\af0\dbch\af31505\loch\f0 
ssessment is correct. To read "duplicates" into the term "set of ins\hich\af0\dbch\af31505\loch\f0 truments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
" would be to include something which is not there either expressedly or by implication.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 MAXWELL ANDERSON, C.J.\hich\f0 \emdash \loch\f0 This is a motion moved under the provisions of s. 44 of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid3491074 \hich\af0\dbch\af31505\loch\f0  the Stamp Duties Ordinance 1920}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  whereby the Commissioner of Stamp Duties if in 
\hich\af0\dbch\af31505\loch\f0 doubt as to a proper assessment or a party dissatisfied with an assessment may apply to the Supreme Court for a summary determination of the matters in issue.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 In this case the Bank of New South Wales being dissatisfied with an assessment made by the Commi\hich\af0\dbch\af31505\loch\f0 
ssioner moves the Court to set aside or alternately to vary the assessment made, but although the motion must of necessity be made in such terms, the real point at issue is the true meani}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074 
\hich\af0\dbch\af31505\loch\f0 ng to be attached to the term "set of instruments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 " as used in the Sch\hich\af0\dbch\af31505\loch\f0 
edule to the Ordinance (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid3491074 \hich\af0\dbch\af31505\loch\f0 vide }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 Ordi}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074 \hich\af0\dbch\af31505\loch\f0 nance 9 of 1920 at p. 1540, Con}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 solidated Laws of Fiji 1924).}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid3491074\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
The facts of the case are not in dispute and may be briefly taken from the affidavit of Daisy Bernard. A mortgagor in consideration of a loan gave to the bank a \hich\af0\dbch\af31505\loch\f0 
Cash Credit Bond (the principal security) and three collateral securities, to wit }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid3491074 \hich\af0\dbch\af31505\loch\f0 (a)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  Mortgage of Freeholds, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid2392010 \hich\af0\dbch\af31505\loch\f0 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  Mortgage of Leasehold, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid2392010 \hich\af0\dbch\af31505\loch\f0 (c)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  Bill of Sale over Chattels.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 The Commissioner assessed the principal security and the collateral securities in accor\hich\af0\dbch\af31505\loch\f0 
dance with the law and no complaint is made thereto, but it is necessary to note that the assessment on the collateral securities was fixed at one pound sterling, the maximum amount allowable.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 With the above collateral securities were presented duplicates\hich\af0\dbch\af31505\loch\f0 
 thereof which were assessed at five shillings each in regard to the two mortages and at two shillings and sixpence as regards the Bill of Sale being a total of twelve shillings and sixpence and it is this sum which is in dispute between the parties.}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 It i\hich\af0\dbch\af31505\loch\f0 s argued on}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 
 behalf of the Bank that since }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 the docum}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 ents in ques}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 tion have to be registered under the provisions of other Ordinances, therefore the duplicates as required by those Ordinances must be tak}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 en to be included in the term "set of instruments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 " as us
\hich\af0\dbch\af31505\loch\f0 ed in the Stamp Ordinance.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 One of the difficulties and inconve}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 
niences which arises from Conso}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
lidations of Laws is that the natural sequence of events is lost and I am indebted to counsel of the bank for his research into the chronological sequence of stam\hich\af0\dbch\af31505\loch\f0 p duties in this Colony. The first Stamp Duties }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 Ordi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 nance of 1883 exempted from duty al}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 l mortgages and collateral secu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 rities, but did provide for the stamping}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0  of duplicates of original docu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
ments themselves liable to duty. It is not until Ordinance 19 of 19\hich\af0\dbch\af31505\loch\f0 
20 (14th May, 1920) that mortgages and securities collateral thereto are rendered liable to stamp duty and by such Ordinance each collateral security is to be}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 
\hich\f0  assessed at a rate based on a \'a3\loch\f0 100}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  unit. Later in t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 
\hich\af0\dbch\af31505\loch\f0 he same year (8th December, 1920) Ordinance No\hich\af0\dbch\af31505\loch\f0 . 39 of 1920 enacted to come into force on 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 
\hich\af0\dbch\af31505\loch\f0 st January, 1921, repealed all previous legislation on stamp duties and is now the main Ordinance (No. 9 of 1920).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 In this Ordinance, or rather in the Schedule thereto, there is to be found for the firs}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 
\hich\af0\dbch\af31505\loch\f0 t time th\hich\af0\dbch\af31505\loch\f0 e provision making a "set of instruments}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
" being collateral securities liable only to a maximum duty of one pound. This is a substantial concession by the legislature and it is to be noted that the Ordinance which gives the concession at the same time raise\hich\af0\dbch\af31505\loch\f0 
s the duty on duplicates from what I may term a half-crown rate to a five-shilling rate. It is not for the Court to fathom the intention of the Legislature, the duty of the Court is me}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 
\hich\af0\dbch\af31505\loch\f0 rely to construe what the Legis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 lature has said and in this case the Cour\hich\af0\dbch\af31505\loch\f0 
t is asked to say that the words used mean that the duplicates of the original document}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid2392010 \hich\af0\dbch\af31505\loch\f0 s are included in the term of "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 set of instruments." The argument for the Bank is, as I have said, that because the originals cannot subsequently be used}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 for other purpos\hich\af0\dbch\af31505\loch\f0 
es as required by law therefore the duplicates must be taken with the originals to be one set}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0  of instruments on which a maxi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 mum fee or duty of one pound is payable.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 The word "set}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
" has no special legal meaning so far as I am aware (nor is it to be found in\hich\af0\dbch\af31505\loch\f0 
 British or other Stamp Acts of which I have cognizance), and it falls to be construed in its ordinary meaning. To take a few examples of the use of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 
he word. A lawyer speaks of a "set of law reports}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 " which means, I take it, a complete number of volumes, e\hich\af0\dbch\af31505\loch\f0 
ach of which is supplementary or additonal to the others but no one of which is a duplicate of anothe}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 r. A set of mathematical instru}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ments connotes several instruments each of which is necessary to the other and to the full use of the whole, but none of whi\hich\af0\dbch\af31505\loch\f0 
ch is a duplicate of any other. A set of tennis, using the word in its earlier application to the players and not to the game or the requisites thereof, could scarcely be construed to mean that each player was the duplicate of the others, either in physiq
\hich\af0\dbch\af31505\loch\f0 u\hich\af0\dbch\af31505\loch\f0 e, physiognomy or even in skill except perhaps in a few rare instances. Reference to such dictionaries of the English language as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid16132361\charrsid929767 \hich\af0\dbch\af31505\loch\f0 Webster's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\insrsid16132361\charrsid929767 \hich\af0\dbch\af31505\loch\f0 Concise Oxford Dictionary}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid929767 \hich\af0\dbch\af31505\loch\f0 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\insrsid16132361\charrsid929767 \hich\af0\dbch\af31505\loch\f0  Roger s Thesaurus}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  while providing a large number of meanings to the word, di\hich\af0\dbch\af31505\loch\f0 scloses none in which there is any allusion to duplication.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 I am of opinion that th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 e true meaning of the word is "}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 a collection of articles or instruments each of which is necessarily a complement or addition to another or a number of such but in no way is
\hich\af0\dbch\af31505\loch\f0  a duplicate of such other." I hold therefore that a duplicat}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 e is not included in the term "set}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ".}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 Counsel of the Bank has urged upon the Court very strongly that without the duplicates he cannot fulfil t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 heir requirements of other Ordi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 nances. So be it, but\hich\af0\dbch\af31505\loch\f0 
 the answer to that is that the Schedule for the Stamp Duties Ordinance provides for the obtaining of duplicates at a reduced fee or duty. The word}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 
ing of the Schedule is clear: "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 Duplicate or counterpart of any instrument charged with any duty, etc."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 It is\hich\af0\dbch\af31505\loch\f0  almost as tho}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 
ugh the legislation had said: "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 I charge you a duty on a set of instruments\hich\f0 \emdash \loch\f0 
I know that you will in some cases require duplicates of your set\hich\f0 \emdash \loch\f0 I have had (if I may be permitted a colloquialism) my squeeze out of the originals\hich\f0 \emdash \loch\f0 you can have yo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid929767 \hich\af0\dbch\af31505\loch\f0 ur \hich\af0\dbch\af31505\loch\f0 duplicates at a reduced rate}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ".}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid929767\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 The original im}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019 \hich\af0\dbch\af31505\loch\f0 position (Ordinance 19 of 1920}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 
) made no provision for a reduced duty on a set of instruments, each separate collateral security carried its own duty and the final enactment (Ordinance 39 of 1920) was a substan\hich\af0\dbch\af31505\loch\f0 
tial concession, and the words used in the grant thereof cannot be construed beyond their literal meaning.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 If it had been the intention of the legislature to exclude duplicates of a set of instruments from any stamp duty, such intention could easily have 
\hich\af0\dbch\af31505\loch\f0 been effected by a slight revision of the wording of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019 \hich\af0\dbch\af31505\loch\f0 he Schedule under the heading "duplicate"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0  but, as I have previously said, this Court is not concerned with intentions}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019 \hich\af0\dbch\af31505\loch\f0 
 but only with the actual enact}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 ment.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 In my view this motion fails\hich\f0 \emdash \loch\f0 the assessment was\hich\af0\dbch\af31505\loch\f0  correctly made\hich\f0 \emdash \loch\f0 
and must be dismissed.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid15879019\charrsid16132361 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid16132361\charrsid16132361 \hich\af0\dbch\af31505\loch\f0 The matter coming before the Court for summary determination, there will be no order as to costs.
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