But an unstamped bill or note may be looked at for a collateral purpose, as to judge whether the party signing it was drunk or sober at the time. (5)

And the forging a bill or note on unstamped paper, or uttering such bill or note with knowledge of its being forged, and with an intent to defraud, is as much an offence as if the bill or note were on paper duly stamped. (6)

ment. The bill appeared to be upon a stamp of less than the proper amount, but defendant proved that it would nevertheless have been paid by the acceptor, had it been presented: but Mansfield C. J. held at the trial, that the defect in the stamp precluded the defendant from having this considered as payment; and the court, on motion, concurred; and rule refused.

(5) Gregory v. Frazer, 3 Campb. 454. In an action for money lent, the defence was that defendant was drunk at the time, and imposed on by plaintiff; and plaintiff having produced an unstamped note which defendant gave for the money at the time, it was made a question whether the note could be looked at to strengthen or repel the imputation of drunkenness, and Lord Ellenborough held it might; he said it could not be produced in evidence as a security, or to prove the loan, but he thought it might be looked at as a contemporary writing to prove or disprove the fraud; it was accordingly put in, and having the appearance of being written by a drunken man, verdict for defendant.

The bill was probably looked at at plaintiff's instance.

(6) Rex v. Hawkeswood, Pasch. 1783. The prisoner was convicted of forging a bill of exchange; the bill was on unstamped paper. Buller J. thought the stamp acts mere revenue laws, and that what was forgery before those laws was forgery still; and on the point being saved, the judges all concurred that the want of a stamp was no objection.

Sect. 2. A note payable to the bearer on demand, made, or purporting to be made, out of Great Britain, or purporting to be made by or on the behalf of any person resident out of Great Britain, (excepting where made and payable in Ireland only,) (7) cannot be negotiated, circulated, or offered or taken in payment, or offered for 'payment or paid here, unless it be stamped in like manner as a note of the same tenor and value made in Great Britain, under a penalty upon the party offending therein of 201.

(7) By 55 G. 3. c. 184. § 29. it is enacted, That from and after the passing of this act, promissory notes for the payment of money to the bearer on demand, made out of Great Britain, or purporting to be made out of Great Britain, or purporting to be made by or on the behalf of any person or persons resident out of Great Britain, shall not be negotiable, or be negotiated, or circulated, or paid, in Great Britain, whether the same shall be made payable in Great Britain or not, unless the same shall have paid such duty, and be stamped in such manner as the law requires for promissory notes of the like tenor and value made in Great Britain; and if any person or persons shall circulate or negotiate, or offer in payment, or shall receive or take in payment any such promissory note, or shall demand or receive payment of the whole, or any part of the money, mentioned in such promissory note, from or on account of the drawer thereof in Great Britain, the same not being duly stamped as aforesaid; or if any person or persons in Great Britain shall pay, or cause to be paid, the sum of money expressed in any such note, not being duly stamped as aforesaid, or any part thereof, either as drawer thereof, or in pursuance of any nomination or appointment for that purpose therein contained, the person or persons so offending, shall for every such offence forfeit the sum of 201.: Provided always, that this clause shall not extend to promissory notes made and payable only in Ireland.

Before this provision, a note made in (8) any part of the King's foreign dominions, (as Jamaica) where by law a stamp was necessary, could not have been received in evidence here, unless it had such stamp as the law of that country was proved to require.

Sect. 3.A bill drawn in Ireland with blanks for sum, date, and drawee's name, and transmitted to England to have the blanks filled up, though it may require an Irish stamp, will not require an English one. (9)

it

(8) Alves v. Hodgson, 7 Term Rep. 241. A note was produced in evidence, which had been made in Jamaica; the defendant objected that it ought to have been stamped, and proved the law of Jamaica requiring a stamp. Lord Kenyon thought the objection good, but suffered the plaintiff to take a verdict, with liberty to the defendant to move to enter a nonsuit. In shewing cause against a rule nisi obtained for such purpose, was urged that the defendant could not avail himself of an objection founded on a revenue law of a foreign country; but Lord Kenyon said, I think we must resort to the laws of the country in which the note was made, and unless it be good there, it is not obligatory in a court of law here. But as the plaintiff might have recovered, without this note, on the quantum meruit, let there be a new trial.

(9) Snaith v. Mingay, 1 Maule and Sel. 87. Bayley and Co. of Waterford, in Ireland, had one partner, Wallace, resident in England, where he carried on a separate trade, and he was restrained by the articles of partnership from drawing bills in the partnership name; they sent him over four signatures made by them as drawers and indorsers on copper-plate impressions, with blanks for dates, sums, and drawee's names; they were to be

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Sect. 4.- If a bill upon which a person residing abroad is intended to be drawer, is sketched out and accepted here, and then transmitted to such person abroad that he may sign his name as drawer, this is to be considered a foreign bill, and does not require an English stamp. (10)

And the acceptor is liable upon it though it is unstamped. (10)

Sect. 5.-If upon a bill dated abroad the defence is that it was made in England, and has not an English stamp, that defence ought to be made out

used by him in his separate trade, and he filled them up and used them accordingly. They were on Irish stamps only; and in an action upon them against the second indorser, it was objected that they ought to have had English stamps; but on a case reserved, the court thought otherwise; because they were bonâ fide signed in Ireland, and therefore were to be considered as made there.

(10) Boehm v. Campbell, Gow. 56. In an action by drawer against the guarantee of an acceptor, it appeared that the plaintiff lived at Antwerp; that the whole of the bill, except plaintiff's signature, was written here; that the bill was accepted before plaintiff signed it; that it was then transmitted to plaintiff for his signature, and that he signed it at Antwerp. It had no stamp, and it was urged that it was to be considered as made here, and should have had a British stamp ; but Dallas C. J. thought it was to be considered as made where it was drawn, and that it was not to be considered as drawn till the plaintiff signed it; and plaintiff had a verdict.

by distinct evidence, because such conduct to evade the stamp duties would be a very serious offence. (11)

Proof that the drawer was in London so near the date of the bill, that it could not have been drawn on the date at the place from which it is dated, is not sufficient. (11)

Sect. 6. The following bills and notes need not be stamped, namely,

Bills and notes which are issued by the (12) Bank of England.

Bills drawn pursuant to certain acts of parliament for the (13) pay and expenses of the army and navy.

Bills drawn for the payment of less than forty shillings.

(11) Abraham v. Dubois, 4 Campb. 269. Action on bill dated Paris, 1st March; defence, that it was drawn in London, and proof that the drawer was in London 3d March, at eleven in the forenoon. Per Lord Ellenborough: It is not very probable this bill was drawn in Paris 1st March; but if it were proved ever so distinctly, that it was not drawn in Paris 1st March, it would not follow that it was not drawn there at some other time, or that it was drawn in England. Drawing here with a foreign date, to evade the stamp duties, is a very serious offence, and the fact must be made out by distinct evidence. Verdict for plaintiff.

(12) See 55 Geo. 3. c. 184. § 21. The bank is to pay 3500l. per million, for the notes and bank-post bills they issue, and at that rate per half million.

(13) See the exemptions from duties on bills, post. p. 71. n.