Section 2 Stamp Duties Act

Section 2 of Stamp Duties Act 1939 is about Interpretation. It provides as follows:

In this Act unless the context so requires-
“Accountant-General” means the Accountant-General of the Federation;

“commissioner” means a commissioner of stamp duties appointed as hereinafter provided;
“die” includes any plate, type, tool, or implement whatever used under the direction
of the Minister of Finance or his counterpart in the State, as the case may be, for expressing or denoting any duty, or rate of duty, or the fact that any duty, or rate of duty or penalty has been paid, or that an instrument is duly stamped, or is not chargeable with any duty, or for denoting any fee, and also any part of any such plate, type, tool or implement;

“duty” means any stamp duty for the time being chargeable under this or any other
Act and also includes any fee chargeable hereunder;
“executed” and “execution” with reference to instruments not under seal, mean
signed and signature;
“Govern ment” includes the Government of the Federation or of a State and any department thereof, local government council, and an officer acting in his official capacity on behalf of the Government of the Federation or of a State or any department thereof, or of a local government area, and not on behalf of a private person;

“instrument” includes every written document;
“marketable security” includes a security of such a description as to be capable of
being sold in any stock market;

“material” includes every sort of material upon which words or figures can be expressed;
“money” includes all sums expressed in naira or in any foreign currency;
“stamp” means a stamp impressed by means of a die as an adhesive stamp for denoting any duty or fee;
“stamped” with reference to instruments and material, applies as well to instruments
and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto;

“stock” includes any share in any stocks transferable at the Central Bank of Nigeria,
promissory notes, and any share in the stocks or funds of any foreign State or Government, or in the capital stock or funded debt of any local authority, corporation, company or society in Nigeria or of any foreign corporation, company, or society;
“write”, “written” and “writing” include every mode in which words or figures can
be expressed upon material.