Revenue, Friendly Societies and National Debt Act 1882
(45 & 46 Vict c.72, 18th August 1882)

An Act for amending the Laws relating to Customs and Inland Revenue, and Postage and other Stamps, and for making further provision respecting the National Debt and charges payable out of the public revenue or by the Commissioners for the Reduction of the National Debt; and for other purposes.
[18th August 1882]

...

13. (1.) On and after the first day of January one thousand eight hundred and eighty-three any stamp duties of an amount not exceeding two shillings and sixpence which may legally be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument, and any postage duties to the like amount may be denoted by the same adhesive stamps.

(2.) With a view to exhaust any adhesive postage stamps denoting an amount not exceeding two shillings and sixpence which may have been unissued or unused, such stamps to a proper amount may be used to denote any stamp duties of an amount not exceeding two shillings and sixpence, which may legally be denoted by adhesive stamps not appropriated by any word or words on the face of them to any particular description of instrument.

14. (1.) Where two or more adhesive stamps are used to denote a stamp duty upon an instrument, such instrument is not to be deemed duly stamped unless the person upon whom the duty of cancellation is by law imposed cancels each or every stamp by writing on or across the same his name or initials or the name or initials of his firm, together with the true date of his so writing, so that both or all and every of the stamps may be effectually cancelled and rendered incapable of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamps appearing on the instrument were affixed thereto at the proper time. .

(2.) If any person contravenes this section he shall incur the penalty imposed by section twenty-four of the Stamp Act, 1870.

15. Section twenty-five of the Stamp Act, 1870, shall be read as if the word “instrument” therein contained embraced a letter or cover within section twenty-three of the Post Office Duties Act, 1840, and any postal packet and the cover thereof which by the Post Office Act, 1875, is to be deemed a letter or cover within the same section, and as if the word “duty” therein contained embraced any postage duty as well as any stamp duty upon an instrument.

This section shall not exempt any person from any proceeding by indictment or otherwise for any offence which is punishable under the Post Office Acts as defined by the Post Office (Offences) Act, 1837, or otherwise by law, provided that no person shall be liable to be punished more than once for the same offence.

...