STAMP DUTIES MANAGEMENT ORDINANCE, 1911

STAMP DUTIES MANAGEMENT ORDINANCE, 1911

No. 32 of 1911, incorporated in No. 6 of 1900.
No. 33 of 1911, incorporated in No. 2 of 1897.
No. 34 of 1911, Incorporated in No. 16 of 1901.

No. 35 of 1911.
An Ordinance to consolidate and amend the law relating to
the management of stamp duties.

[24th August, 1911.]

[Preamble, rep. Law Revision Ordinance, 1924.]

1. This Ordinance may be cited is the Stamp Duties
Management Ordinance, 1911.

2. All duties chargeable by law as stamp duties shall be
under the care and management of the Collector, and this
Ordinance shall apply to an such duties and to all fees
which are directod to bo collected or received by means of
stamps.

3.---(1) The Collector may, with the approval of the

Governor in Council, grant a licence to any person to deal
in unused stamps at any place to be named in the licence
and the licence may at any time be revoked by the Collector.


(2) The Licence shall specify the full name and place of
abode of the person to whom the same is granted, and a
description of every house, shop, or place, in or at which he
is authorised to deal in unused stamps.

(3) Every person to whom a licence is granted shall give
security in the sum of one thousand dollars such manner
and form as the Collector shall prescribe, and, if by bond,
the bond shall be exempt from stamp duty.

(4) One licence and one bond only shall be required for
any number of persons in partnership.

(5) Every person licensed to deal in stamps shall cause to
be visibly and legibly painted and shall keep so painted in
letters of not less than one inch in length on some conspicuous





place on the outside of the front of every house, shop, or
place in or at which he is licensed to deal in unused stamps,
his full name, together with the words Licensed to sell
stamps, and for every neglect or omission so to do he shall
upon summary conviction be liable to a fine not exceeding
one hundred dollars.

4. - (1) Every person who, not being duly appointed to
sell and distribide stamps, deals in any manner in stamps,
without being licensed so to do, or at any house, shop, or
place not, specified in his licence, shall upon summary con-
viction be liable to a fine not exceeding two hundred dollars.

(2) Every person who, not, being duly appointed to sell
and distribine stamps, or duly licensed to deal in stamps,
has, or puts upon his premises either in the inside or on the
outside thereof, or upon any board or any material whatever
exposed to public view, and whether the same be affixed to
his premises or not, any letters importing or intending to

import that he deals in stamps, or is licensed so to do, shall
upon summary conviction be liable to a fine not exceeding
one hundred dollars.

5.-(1) If the licence of any Person to deal in stamps expires
or is revoked or if any person licensed to deal in stamps dies
or becomes bankrupt, and any such person at the expiration
or revocation of his licence, or at the time of his death Or
bankruptcy, has in his possession any stamps, such person,
or his executor or administrator, or the receiver or trustee
or official assignee under his bankruptcy, may, within six
months after the expiration or revocation of the or
after the death or bankruptcy, as the case may be, bring or
send the stamps to the Collector.

(2) The Collector may in any such case pay to the person
bringing or sending stamps the amount of the duty thereon,
if proof to his satisfaction is funished that the same were
actually in the possession of the person whose licence has
expired or been revoked, or so dying or becoming bankrupt,
for the purpose of sale, at the time of the expiration or
revocation of the licence, or of his death or bankruptcy, and
that the stamps were purchased or procured by that person
at any pbulic office, or from some person duly appointed to
sell and distribute stamps, or duly licensed to deal in stamps.




6.-(1) Every person who, whether licensed to deal in
stamps or not, hawks or carries about for sale or exchange,
any unused stamps, shall in addition to any other fine of
penalty to which he may be liable, incur upon summary
conviction a fine of two hundred dollars.

(2) All stamps which are found in the possession of the
offender shall be forfeited, and shall be delivered to the
Collector to the disposed of as he thinks fit.

(3) Any officer of police may arrest a person found com-
mitting an offence against this section and take him before a
who shall hear shall determine the matter.

Allowance for spoiled stamps.

7. Subject to such regulations as the Governor in Council
may make, and to the production of such evidence by
statutory declaration or otherwise as the Collector may
require, allowance shall be made by the collector for stamps
spoiled in the cases hereinafter mentioned:-

(1) the stamp on any material inadvertently and unde-
signedly spoiled, obliterated, or by an means rendered unfit
for the purose intended, before the material bears the
signature of any person or any instrument written thereon is
executed by any party;

(2) any adhesive stamp which has been inadvertently and
undesignedly spoiled or rendered unfit for use and has not in
the opinion of the Collector been affixed to any material;

(3) any adhesive stamp representing a fee capable of being
collected by means of such stamp which has been affixed to
material: Provided, that a certificate from the proper officer
to the effect that the allowance should be made;

(4) the stamp on any bill of exchange signed by or on be-
half of the drawer which has not been accepted or made use
of in any manner whateer or delivered out of his hands for
any prupose other than by way of tender for acceptance;

(5) the stamp on any promissory note signed by or on be-
half of the maker which has not been made use of in any
manner whatever or delivered out of his hands;




(6) the stamp on any bill of exchnage or promissory note
which from any omission or error has been spoiled or rendered
useless, although the same, being a bill of exchange, may
have been accepted or indorsed or, being a romissory note,
may have been delivered to the payee: Provided that an-
other completed and duly stamped bill of exchange or
promissory note is produced identical in every particular,
except in the correction of the error or omission, with the
spoiled bill or note;

(7) the stamp used for any of the following instruments
executed,-

(a) by any party thereto, but afterwards found to be
absolutely void from the beginning;

(b) by any party thereto, but afterwards found unfit, by
reason of any error or mistake therein, for the purpose
originally intended;

(c) by any party thereto which has not been made use of
for any purpose whatever, and which by reason of the
inability or refusal of some necessary party to sign the same
or to complete the trasaction according to the instrument,
is incomplete and insufficient for the purpose for which it
was intended;

(d) by an party thereto, which by reason of the refusal
of any person to act under the same, or for want of enrolment
or registration within the time required by law, fails of its
intended purpose or becomes void;

(e) by any party thereto which is inadvertently and unde-
signedly spoiled, and in lieu whereof another instrument
made between the same parties and for the same purpose is
executed and duly stamped, or which becomes useless in
consequence of the transaction intended to be thereby effected
being effeted by some other instrument duly stamped:

Provided as follows:-

(1) that the application for relief is made within six months
after the stamp has been spoiled or become useless, or in the
case of any executed instrument after the date of the instru-
ment, or , if it is not dated, within six months after the
execution thereof by the person by whom it was first or alone
executed or within such further time as the Collector may
prescribe in the case of any instrument sent abroad for





execution, or when front unavoidable circumstances any
instrument for which another has been substituted cannot be
produced within the said period;

(2 ) that in the case of an executed instrument no legal
proceeding has been conitnenced in which the instrument
could or would have been given or offered in evidence, and
that the instrument is given up to be cancelled.

8. When any person has inadvertently used for an instru-
ment liable to duty a stamp of greater value than was
necessary, or has inadvertently used a stamp for an instru-
ment not liable to any duty, the Collector may, on application
made within two years after the date of the instrument, or,
if it is not dated, within six months after the execution
thereof by the person by whom it was first or alone exected,
and upon the instrument, if liable to duty, being stamped
with the proper duty, cancel and allow as spoiled the stamp
so misused.

9. In any case in which allowance is made for spoiled or
misused stamps, the Collector may give in lieu thereof other
stamps of the same denomination and value, or if required,
and he thinks proper, stamps of any othe denomination to
the same amount in value.

Offence relating to stamps.

10. Every person who does, or causes or procures to be
done, or knowingly aid, abets, or assists in doing, any of
the acts following:-

(1) forges or fraudulently alters a die or stamp or sur-
charges any stamp without proper authority, or forges, alters,
erases, removes, or cancels the authorised surcharge on any
stamp; or

(2) prints or makes an impression upon any material from
a forged die; or

(3) fraudulently prints or makes an impression upon any
material from a genuine die; or

(4) fraudulently cuts, tears, or in any way removes from
any material any stamps, with intent that any illegal use
should be made of such stamp or of any part thereof; or







(5) fraudulently removes or causes to be removed from
any instrument any adhesive stamp, or illegally affixes to any
other instrument or illegally uses for any postal purpose
any adhesive stamp which has been so removed, with intent
that the stamp may be used again; or

(6) fraudulently mutilates any stamp, with intent that any
illegal use hsould be made of any part of such stamp; of

(7) fraudulently fixes or places upon any material or upon
any stamp, any stamp or part of a stamp which, whether
fraudulently or not, has been cut, torn, or in any way
removed from any other material or out of or from any other
stamp; or

(8) fraudulently erases or otherwise either really or
apparently removes from any stamped material any name,
sum, date, or other matter or thing whatsoever written there-
on, with he intent that nay illegal use should be made of
the stamp upon such material; or wilfully removes or
attempts to remove from any adhesive stamp any cancelling
marks thereon; or

(9) sells or offers for sale, or utters, any adhesive stamp
which has been so removed, or utters any instrument, having
thereon any adhesive stamp which has to his knowledge been
so removed as aforesaid; or

(10) knowingly sells or exposes for sale or utters or uses
any forged stamp, or any stamp which has been fraudulently
printed or impressed from a genuine die; or any stamp from
which cancelling marks have been wholly or partially
removed; or any stamp the surcharge on which has been
forged, altered, erased, removed, or cancelled; or

(11) knowingly, and without lawful excuse, has in his
possession any forged die or stamp or any stamp which has
been fraudulently printed or impressed from a genuine die,
or any stamp or part of a stamp which has been fraudulently
cut, torn, or otherwise removed from any material, or any
stamp which has been fraudulently mutilated, or any stamp
the surcharge on which has been forged, altered, ereased,
removed, or cancelled, or any stamped material out of which
any name, sum, date, or other matter or thing has been
fraudulently erased or otherwise either really or apparently
removed,

shall be guilty of felony, and shall be liable to imprisonment
for any term not exceeding seven years,





11. Every person who, without lawful authority or
excuse,-

(1) makes or causes or procures to be made, or aids or
assists in making or knowingly has in his custody or
possession, and paper in the substance of which shall appear
any words, letters, figures, marks, lines, threads, or other
devices peculiar to and appearing in the substance of any
paper provided or used by or under the direction of the
Collector for receiving the impression of any die, or any part
of such words, letters, figures, marks, lines, threads, or other
devices, and intended to imitate or pass for the same; or

(2) causes or assists in causing any such words, letters,
figures, marks, lines, threads, or devices as aforesaid, or part
of such words, letters, figures, marks, lines, threads, or other
devices, and intended to imitate or pass for the same, to
appear in the substance of any paper whatever,

shall be guilty of felony, and shall be liable to imprisonment
for any term not exceeding two years.

12. Every person who, without lawful authority or excuse,
purchases or receives or knowingly has in his custody or
possession,-

(1) any paper manufactured and provided by or under the
direction of the Collector, for the purpose of being used
for receiving the impression of any die before such paper
has been duly stamped and issued for public use; or

(2) any plate, die, dandy-roller, mould, or other implement
peculiarly used in the manufacture of any such paper,
shall be guilty of a misdemeanor, and shall be liable to im-
prisonment for any term not exceeding two years.

13. On information given before a magistrate upon oath
that there is just cause to suspect any person of being guilty
of any of the offences aforesaid, such magistrate may, by
warrant, cause every house, room, shop, building, or place
belonging to or occupied by the suspected person, or where
he is suspected of being or having been in any way engaged
or concerned in the commission of any such ofence, or of
secreting any machinery, implements, or utensils applicable




to the commission of any such offence, to be searched by a
European police officer, and if upon such search any of the
said several matters and things are found, the same may be

seized and carried away, and shall be delivered over to the
Collector.

14. - (1) Any magistrate who has reason to believe that
any stamps have been concealed or deposited may, upon
reasonable suspicion that the same have been stolen or
fraudulently obtained, issue his warrant to a European police
officer for the seizure thereof, and for apprehending and
bringing before a magistrate the person in whose possession
or custody the stamps may be found, to be, dealt with
recording, to law.

(2) If the person does not satisfactorily account for the
possession of the stamps, or if it does not appeal that the
same were lawfully purchased by him, the stamps shall be
forfeited, and shall be delivered over to the Collector.

(3) Provided that, if at any time within six months, after
the delivery any person makes out to the satisfaction of the
Collector that any stamps so forfeited were stolen or other-
wise fraudulently obtined from him, such stamp may be
delivered up to him.

15.-(1) If any forged stamps are found in the possession
of any person appointed to sell and distribute stamps, or
being or having been licensed to deal in stamps, that person
shall be deemed and taken, unless the contrary is satis-
factorily proved, to have had to same in his possession
knowing them to be forged, and with intent to sell, use, or
utter them, and shall be liable to the punishment imposed
by law upon a person selling, using, utterking, or having in
possession forged stamps knowing the same to be forged.

(2) If a magistrate has cause to suspect any such person
of having in his possession any forged stamps, he may, by
warrant, authorise any European police officer to enter,
between 9 a.m. and 7 p.m., into any house, room, shop, or
building of or belonging to the suspected person, and if on
demand of admittance, and notice of the warrant, the door
of the house, room, shop, or building, or any inner door





thereof, is not opened, the police officer may break open the
same and search for and seize any stamps that may be found
therein or in the custody or possession of the suspected
person.

(3) All police officers are herely required, upon request
by any person so authorised, to aid and assist in the
execution of the warrant.

(4) Every person who -
(a)refuses to permit, any such search or seizure to be
is aforesaid ; or

(b) assaults, opposes, molests, or obstructs any person so
authorised in the due execution of the powers conferred by
this section, or any person acting in his aid or assistance,

and every police officer who upon any such request as afore-
said, refuses, or neglects to aid and assist any person so
authorised in the due execution of his powers, shall upon
summary conviction be liable to a fine of five hundred
dollars.

16. Where stamps are seized under a warrant, the person
authorised by the warrant shall, if required, give to the
person in whose custody or possession the stamps are found
an acknowledgment of the number, particulars, and amount
of the stamps, and permit the stamps to be marked before
the removal thereof.

17. Every person who by any writing in any manner
defaces any adhesive stamp before it is used shall upon
sommary conviction be liable to a fine of fifty dollars:
Provided that any person may with the express sanction of
the Collector, and in conformity with the conditions which
he may prescribe, write upon or otherwise appropriate all
adhesive stamp before it is used for the purpose of identifica-
tion thereof.

18. Every person who practises or is concerned in any
frambilent act, contrivance, or device, not specially provided
for by law, with intent to defraud His Majesty of any duty
shall upon summary conviction be liable to a fine of five
hundred dollars.





Miscellaneous.

19. Whenever the Collector determines to discontinue the
use of any die, and provides a new die to be used in lieu
thereof, and gives public notice thereof in the Gazette, then
from and after any day to be stated in the notice (such day
not being within one month after the same is so published),
the new die shall be the only lawful die for denoting the
duty chargeable in case in which the discontinued die
would have been used; and every instrument first executed
by any person, or bearing date after the day so stated, and
stamped with the discontinued die shall be deemed to be not
duly stamped.

Provided that, -

(a) if any instrument stamped is last aforesaid, and first
after the day so stated at any place out of the colony,
is brought to the Collector within fourteen days after it has
been received in the Colony, then upon proof of the facts to
the satisfaction of the Collector the stamp thereon shall be
cancelled, and theinstrument shall be stamped with the
same amount of duty by means of the lawful die, without
the payment of any penalty ;

(b) all persons having in their possession any material
stamped with the discontinued die, and which by reason of
the providing of such new die has been rendered useless,
may, at any time within six months after the day stated in
the notice, send the same to the Collector who may thereupon
cause the stamp on such material to be cancelled, and the
same material, or if the Collector thinks fit, any other material,
to be stamped with the new die, in lieu of and to an equal
amount with the stamp so cancelled.

20. The provisions of this Ordinance in reference to
offences relating to stamps shall apply to any label provided
by Government for denoting any duty of customs or excise,

and any label so provided shall be, deemed to be included in
the term Stamp as defined by this Ordinance.

21. In this Ordinance,

(a) Collector means the Collector of Stamp Revenue.
(b) Die includes any plate, type, tool, or Implement
whatsoever used in the manufacture of any adhesive stamp
or 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.

(c) Duty means any stamp duty chargeable by law,
including postage.

(d) Executed and execution, with reference to
instruments not under seal, mean signed and signature.

(e) Forge and forged include counterfeit and
counterfeited or fictitions.

(f) Instrument includes every writen document.

(g) Material inclues every sort of material upon which
words or figures can be expressed.

(h) Stamp means as well a stamp impressed by means
or a die as in adhesive stamp for denoting any duty or fee,
and shall include any label or stamp for denoting a rate of
postage, or any envelope, wrapper, card, form, or paper, words,
letters, or marks pruporting to authorise the transmission by
post of any correspoudence, whether such stamp is issued by
the Government of Hong kong or by the postmaster General
of the United Kingdom or by the Government of any British
possession or of any foreign country.

(i) Stamped is applicable as well to instruments and
material impressed with stamps by means of a die as to
instruments, and material having adhesive stamps affixed
thereto.

22. The Postmaster General shall have and shall be
entitled to exercise all the powers of the Collector under this
Ordinance in prospect of all matter affecting the Post Office
of the colony.

[s. 23, and Schedule, rep. 16 of 1912.]

No. 36 of 1911, incorporated in No. 3 of 1901.

No. 37 of 1911, incorporated in No. 4 of 1897.
[Originally No. 35 of 1911. Law Rev. Ord., 1924.] Short title. Ordinance to apply to all stamp duties. 54 & 55 Vict. C. 38, s. 1. Licences to deal in stamps. 54 & 55 Vict. C. 38, s. 3. Penalty for unauthorised dealing in stamps, etc. 54 & 55 Vict. C. 38, s. 4. Provisions as to determination of a licence. 54 & 55 Vict. C. 38, s. 5. Penalty for hawking stamps. 54 & 55 Vict. C. 38, s. 6. Procedure for obtaining allowance for spoiled stamps. 54 & 55 Vict. C. 38, s. 9. [s. 7 contd.] Allowance for misused stamps. 54 & 55 Vict. C. 38, s. 10. Allowance how to be made. 54 & 55 Vict. C.38, s. 11. Certain offences in relation to dies and stamps to be felonies. 54 & 55 Vict. C. 38, s.13; 54 & 55 Vict. C. 38, s. 9. [s. 10 contd.] Making paper in imitation of paper used for stamp duties. 54 & 55 Vict. C. 38, s. 14. Possession of paper, plates or dies used for stamp duties. 54 & 55 Vict. C. 38, s.15. Proceedings for detection of forged dies, etc. 54 & 55 Vict. C. 38, s.16. Proceedings for detection of stamps stolen or obtained fraudulently. 54 & 55 Vict. C. 38, s. 17. Licensed person in possession of forged stamps to be presumed guilty. 54 & 55 Vict. C. 38, s. 18. Mode of proceeding when stamps are seized. 54 & 55 Vict. C. 38, s. 19. As to defacement of adhesive stamps. 54 & 55 Vict. C. 38, s. 20. Penalty for frauds in relation to duties. 54 & 55 Vict. C. 38, s. 21 As to discontinuance of dies. 54 & 55 Vict. C. 38, s. 22. Application of Ordinance to customs and excise labels. 54 & 55 Vict. C. 38, s. 23. Interpretaion 54 & 55 Vict. C. 38, s. 27. [ef. S. 20.] Postmaster General to have powers of Collector in matters affecting Post Office.

[Originally No. 35 of 1911. Law Rev. Ord., 1924.] Short title. Ordinance to apply to all stamp duties. 54 & 55 Vict. C. 38, s. 1. Licences to deal in stamps. 54 & 55 Vict. C. 38, s. 3. Penalty for unauthorised dealing in stamps, etc. 54 & 55 Vict. C. 38, s. 4. Provisions as to determination of a licence. 54 & 55 Vict. C. 38, s. 5. Penalty for hawking stamps. 54 & 55 Vict. C. 38, s. 6. Procedure for obtaining allowance for spoiled stamps. 54 & 55 Vict. C. 38, s. 9. [s. 7 contd.] Allowance for misused stamps. 54 & 55 Vict. C. 38, s. 10. Allowance how to be made. 54 & 55 Vict. C.38, s. 11. Certain offences in relation to dies and stamps to be felonies. 54 & 55 Vict. C. 38, s.13; 54 & 55 Vict. C. 38, s. 9. [s. 10 contd.] Making paper in imitation of paper used for stamp duties. 54 & 55 Vict. C. 38, s. 14. Possession of paper, plates or dies used for stamp duties. 54 & 55 Vict. C. 38, s.15. Proceedings for detection of forged dies, etc. 54 & 55 Vict. C. 38, s.16. Proceedings for detection of stamps stolen or obtained fraudulently. 54 & 55 Vict. C. 38, s. 17. Licensed person in possession of forged stamps to be presumed guilty. 54 & 55 Vict. C. 38, s. 18. Mode of proceeding when stamps are seized. 54 & 55 Vict. C. 38, s. 19. As to defacement of adhesive stamps. 54 & 55 Vict. C. 38, s. 20. Penalty for frauds in relation to duties. 54 & 55 Vict. C. 38, s. 21 As to discontinuance of dies. 54 & 55 Vict. C. 38, s. 22. Application of Ordinance to customs and excise labels. 54 & 55 Vict. C. 38, s. 23. Interpretaion 54 & 55 Vict. C. 38, s. 27. [ef. S. 20.] Postmaster General to have powers of Collector in matters affecting Post Office.

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