Common Carriers Act 1874

When the value has been so declared and the increased rate of charge paid, or an engagement to pay the same has been accepted as hereinbefore mentioned, the person receiving such increased rate of charge or accepting such agreement shall, if thereto required, sign a receipt for the package or parcel acknowledging the same to have been insured, which receipt shall not be liable to any stamp duty.

If such receipt is not given when required, or such notice as aforesaid has not been affixed, the common carrier shall not have or be entitled to any benefit or advantage under this Act, but shall be liable and responsible as at the common law, and be liable to refund the increased rate of charge.