Court of Session (Exchequer Cause (First Division)).

Lord Ordinary (Johnston); Lord President (Dunedin), Lord M'Laren and Lord Kinnear.

Judgment delivered 19 February 1908.

Stamp duty – Conveyance on sale – Railway company – Compulsory purchase – Requirement to produce stamped conveyance – Whether document produced prior to final stamping satisfying need to produce instrument of conveyance duly stamped – Finance Act 1895, s. 12.

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