Bills of lading

(1) There shall be paid on every bill of lading for goods to be exported, a duty of .................................................... $0.75 (2) For the purposes of stamp duty, “bill of lading” includes every document signed by the ship-owner, or master, or by an 29 agent of the ship-owner or master acknowledging the receipt of goods, whether already shipped or for shipment. (3) Every person who executes or issues such a bill of lading which is not duly stamped shall incur a fine of fifty dollars.