17. No matter, instrument or proceeding upon or in respect of which any fee is due or payable to the Crown as aforesaid shall be issued or shall be received or acted upon by any court or by any officer entitled to receive any such fee until the stamps under this act for the sum corresponding in amount with the amount of the fee so due or payable to the Crown as aforesaid, for, upon or in respect of such matter, instrument or proceeding, and in lieu of such sum so due and payable to the Crown, shall have been attached to or impressed upon the same.
R. S. 1964, c. 80, s. 18.