Sect. 8.-- It is no objection to a bill or note, that it is payable or indorsed to a person who at the time it was given was an alien enemy, if it were given to him in his own country by a British subject who was then a prisoner there. (39)

And it is no objection to an action on such a bill, that it is brought as to part in trust for an alien enemy. (40)

So it is no objection to an action on such a bill that it was given whilst an act of parliament was

company. But Page J. directed the jury to find for the plaintiff, which they did; and upon a rule to shew cause why there should not be a new trial, the whole court held the direction right: that the addition to the defendant's name was only to describe him with more certainty, and to point out where he was to be found that the direction to place the money to the account of the company was for the use of the drawee only: and that the letter of advice could not vary the case against an indorsee, (which the plaintiff was,) because an indorsee could only look to the bill itself.

(39) Antoine v. Morshead, 6 Taunt. 237. Sir John Morshead, Tyndall, and Estwick, were prisoners of war at Verdun in France. Sir John Morshead drew bills on defendant, some payable to Tyndall, and some to Estwick; they indorsed them to plaintiff a banker at Verdun. Defendants accepted them; but on being sued thereon at the return of peace, he insisted that the indorsement, as being during war, was void: Gibbs C. J. thought otherwise; and on motion for a new trial, the whole court agreed with him, and the plaintiff recovered.

(40) Daubuz v. Morshead, bart. 6 Taunt. 332. Indorsee against acceptor, on bills drawn by an English prisoner in France in favour of Borau Basti, and indorsed to plaintiff; defence, that plaintiff was only a trustee, except as to a small part, for an alien enemy: but Gibbs C. J. thought plaintiff entitled to a verdict for the whole; and verdict accordingly.

in force which made it penal to pay such bills, if after the act expired there was a promise to pay it. (41)

(41) Duhammel v. Pickering, 2 Stark. 90. Defendant was a prisoner of war in France in 1795, and drew four bills on Wishaw in England, payable to La Tailleur, an alien enemy residing in France: by 34 G. 3. c. 9. § 4. if any person paid any bill drawn in France during the war, he was liable to forfeit double value, and the payment was annulled. On the peace in 1802, defendant wrote to La Tailleur's agent, promising payment; this action was brought by La Tailleur's administrator. It was insisted that the statute was a bar to plaintiff's claim; and Lord Ellenborough said, no doubt the bills were void in their creation as bills to be enforced in this country, but they might constitute the basis of a promise on the return of peace; and he thought the promise in defendant's letter removed all doubt on the subject; and plaintiff had a verdict for principal and interest.

CA P. III.

SECT. 1. Of the Stamp upon a Bill or Note, and consequence of neglect to have Stamp thereon.

2. On Notes made out of Great Britain, p. 64.

3. On Bills sketched out in Great Britain and signed abroad, p. 65.

4. On Bills signed out of Great Britain but filled up

here, p. 66.

5. Of Bills or Notes dated abroad but made here, p. 66. 6. Excepted Bills and Notes, p. 67.

7. Frauds as to Draughts on Bankers, penalty, p. 68. 8. Amount of Duty, p. 70.

9.

not to be computed on interest, p. 78. 10. What Bills or Notes are to be considered as exceeding sixty days after sight, p. 79.

11. Consequence of dating forward to evade this duty, p. 79.
12. Species of Stamp-right denomination, p. 80.
13. Time of stamping, p. 82.

14. On re-issuable Notes-and what Notes re-issuable, p.83.

THE paper, parchment, vellum, or other matter,

whereon a bill or note made in Great Britain is written, must, except in a few instances, be stamped (1) before the bill or note is written; otherwise

(1) The last stamp act, namely, 55 Geo. 3. c. 184. does not in terms require that the paper, &c. shall be stamped before the bill or note is written thereon; but by 31 Geo 3. c. 25. § 19. it is enacted, That all vellum, parchment, and paper, liable to any stamp duty by that act, shall, before any of

the (2) party making, signing, or issuing it, or causing it to be made, signed, or issued, or accept

the matters or things thereby charged shall be engrossed, printed, or written thereupon, be brought to the head office for stamping vellum, parchment or paper; and the commissioners, by themselves, or by their officers employed under them, shall and may, from time to time, stamp and mark any quantities or parcels of vellum, parchment or paper, before any of the matters or things thereby charged shall be engrossed, printed, or written thereupon, upon payment of the several duties payable for the same by virtue of this act. And no bill of exchange, promissory note, or other note, draught or order, liable to the duties by this act imposed, or any of them, shall be pleaded or given in evidence in any court, or admitted in any court to be good, useful, or available in law or equity, unless the vellum, parchment or paper, on which such bill of exchange, promissory note or other note, draught or order, shall be engrossed, printed, written or made, shall be stamped or marked with a lawful stamp or mark, to denote the rate or duty as by that act is directed, or some higher rate or duty in that act contained; and it shall not be lawful for the said commissioners, or their officers, to stamp or mark any vellum, parchment or paper, with any stamp or mark directed to be used or provided by virtue of that act, at any time after any bill of exchange, promissory note, or other note, draught or order, shall be engrossed, written, or printed thereon, under any pretence whatever. And by 55 Geo. 3. c. 184. § 3. the commissioners are authorized to do all things necessary for carrying that act into execution, in the like manner as former commissioners have been authorized to do, for carrying into execution former acts; and by § 4. all powers, provisions, clauses, regulations and directions, relating to former duties, are extended to the duties by that act imposed. The 34. Geo. 3. c. 32. authorizing the commissioners to stamp bills, &c. after they were drawn on payment of a certain penalty was only a temporary act and has long since expired.

(2) By 55 Geo. 3. c. 184. § 11. it is enacted, That if any person or persons shall make, sign, or issue, or cause to be

ing or paying it, or causing or permitting it to be accepted or paid, will be liable to a penalty of 50%., and the bill or note will (3) not be available in law or equity.

And no laches by the holder will make such unstamped bill or note amount to payment of a prior debt (4), even though the bill but for such laches would have been paid. (4)

made, signed, or issued, or shall accept or pay, or cause or permit to be accepted or paid, any bill of exchange draught or order or promissory note for the payment of money liable to any of the duties imposed by that act, without the same being duly stamped for denoting the duty thereby charged thereon, he, she, or they, shall, for every such offence forfeit the sum of 50l.

(3) See 31 Geo. 3. c. 25. § 19. supra, p. 60. and by 55 Geo. 3. c. 184. § 8. All the powers, provisions, clauses, regulations and directions, fines, forfeitures, pains and penalties, contained in and imposed by the several acts of parliament relating to the duties hereby repealed, and the several acts of parliament relating to any prior duties of the same kind and description, shall be of full force and effect, with respect to the duties hereby granted, and to the vellum, parchment, and paper instruments, matters and things charged, or chargeable therein, as far as the same are or shall be applicable, in all cases not hereby expressly provided for; and shall be observed, applied, enforced, and put in execution, for the raising, levying, collecting, and securing of the said duties hereby granted, and otherwise relating thereto, so far as the same shall not be suspended by, and shall be consistent with, the express provisions of this act, as fully and effectually, to all intents and purposes, as if the same had been herein repeated, and specially enacted, with reference to the said duties hereby granted.

(4) Wilson v. Vysar, 4 Taunt. 228. Action for goods sold; defence, payment. Defendant had indorsed to plaintiff a bill for the amount, and plaintiff had neglected to present it for pay