3. When any warehouseman, miller, wharfinger, master of a vessel or carrier, by whom a receipt may be given, in such capacity, for cereal grains, goods, wares or merchandise, is at the same time the owner of or entitled himself (otherwise than in his capacity or warehouseman, miller, wharfinger, master of a vessel or carrier) to receive such cereal grains, goods, wares or merchandise, any such receipt or any acknowledgment or certificate intended to answer the purpose of such receipt, given and endorsed by such person, shall be as valid and effectual as if the person giving such receipt, acknowledgment or certificate were not one and the same person.
R. S. 1964, c. 318, s. 3.