1135. Several instruments in one document.

If more than one instrument is written on the same piece of material1, each instrument must be separately and distinctly stamped with the stamp duty with which it is chargeable2. Difficulties arise where instruments are written upon or amended3 after execution and stamping. A memorandum indorsed on a life policy increasing the sum assured was held to be a separate policy chargeable as such (prior to the abolition of this head of charge)