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Stamp Duties Management Act, 1891 (No. 38)Introductory TextApplication of Act (s. 1)1. Act to apply to all stamp duties.Mode of recovering Money received for Duty (s. 2)2. Moneys received for duty and not appropriated to be recoverable in High Court.Sale of Stamps (ss. 3-8)3. Power to grant licences to deal in stamps.4. Penalty for unauthorised dealing in stamps, &c.5. Provisions as to determination of a licence.6. Penalty for hawking stamps.7. Postage stamps.8. Discount.Allowance for Spoiled Stamps (ss. 9-12A)9. Procedure for obtaining allowance.10. Allowance for misused stamps.11. Allowance how to be made.12. Stamps not wanted may be repurchased by the Commissioners.12A. Allowance for lost instruments.Offences relating to Stamps (ss. 13-21)13. Certain offences in relation to dies and stamps provided by Commissioners to be felonies.14. Making paper in imitation of paper used for stamp duties.15. Possession of paper, plates, or dies used for stamp duties.16. Proceedings for detection of forged dies, &c.17. Proceedings for detection of stamps stolen or obtained fraudulently.18. Licensed person in possession of forged stamps to be presumed guilty until contrary is shown.19. Mode of proceeding when stamps are seized.20. As to defacement of adhesive stamps.21. Penalty for frauds in relation to duties.Miscellaneous (ss. 22-27)22. As to discontinuance of dies.23. Application of Act to excise labels.24. Declarations, affidavits, and oaths, how to be made.25. Mode of granting licences.26. Recovery of fines.27. Definitions.Repeal, Commencement, Short Title (ss. 28-30)28. Repeal.29. Commencement.30. Short title.Schedule
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Allowance for Spoiled Stamps (ss. 9-12A)

9. Procedure for obtaining allowance.
10. Allowance for misused stamps.
11. Allowance how to be made.
12. Stamps not wanted may be repurchased by the Commissioners.
12A. Allowance for lost instruments.
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