STAMP DUTIES MANAGEMENT ORDINANCE, 1911

STAMP DUTIES MANAGEMENT ORDINANCE, 1911

No. 35 of 1911.

An Ordinance to consolidate and amend the law relating to
the management of stamp duties.

[25th August, 1911]

1. This Ordinance may be cited as 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 all such duties and to all fees which
are directed to be collected or received by means of stamps.

The provisions of this Ordinance apply to stamps used for denoting
entertainments duty : see No. 28 of 1930 [Entertainments Tax], s. 9.





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 descrip-
tion of every house, shop or place in or at which he is authorized
to deal in unused stamps.

(3) Every such licence shall be subject to such conditions,
to be specified thereon, as the Collector may see fit to impose.

(4) 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 con-
viction be liable to a fine not exceedi ng one hundred dollars.

4.-(1). Every person who, not being duly appointed to sell
and distribute 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, or in contravention of any condition of
his licence, shall upon summary conviction be liable to a fine
not exceeding two hundred dollars.

(2) Every person who, not being duly appointed to sell and
distribute 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 bank-

As amended by No. 45 of.1936 [27.11.36].
As amended by Law Rev. Ord., 1939.





ruptcy, 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 licence 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 furnished 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 public 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 or 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 be 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
magistrate who shall hear and 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-

(i) the stamp on any material inadvertently and unde-
signedly spoiled, obliterated or by any means rendered unfit for
the purpose intended, before the material bears the signature of

As amended by Law Rev. Ord., 1939.





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 is
produced to the effect that the allowance should be made.

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

(5) the stamp on any promissory note signed by or on
behalf 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 exchange 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 promissory note, may have
been delivered to the payee: Provided that another completed
and duly stamped bill of exchange or promissory note is pro-
duced 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 instrument executed by any
party thereto-

(a) but afterwards found to be absolutely void from the
beginning;

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

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

(d) 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) which is inadvertently and undesignedly 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 effected 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 an executed instrument after the date of the instrument,
or if it is not dated, within six months after the exeution 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 from unavoid-
able circumstances any instrument for which another has been
substituted cannot he produced within the said period

(2) that in the case of an executed instrument no legal
proceeding has been commenced 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 instruffient 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 executed, 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 other denomination to the same
amount in value.





Offences relating to stamps.

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

(i) fraudulently alters a die or stamp or surcharges any
stamp without proper authority, or forges, alters, erases, removes
or cancels the-authorized surcharge on any stamp; or

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

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

(4) fraudulently removes or causes to be reinoved 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

(5) fraudulently mutilates any stamp, with intent that any
use should be made of any part of such stamp; or

(6) 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

(7) fraudulently erases or otherwise either really or appar
ently removes from any stamped material any name, sum, date
or other matter or thing whatsoever written thereon, with the
intent that any 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

(8) 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

(9) 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 frorn which

As amended by law Rev. Ord., 1939.





cancelling marks have been wholly or partially removed; or any
stamp the surcharge on which has been forged, altered, erased,
removed or cancelled; or

(10) 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, erased, 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, any
paper in the substance of which 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 imitatb 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

(i) any paper manufactured and provided by or under the
direction of the Collector, for the purpose of being used for

As amended by Law Rev. Ord., 1939.





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 imprison-
ment 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 offence 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 reason-
able 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 according to law.

(2) If the person does not satisfactorily account for the
possession of the stamps or if it does not appear 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 otherwise fraudulently
obtained from him, such stamps 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 satisfactorily proved,
to have had the 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, uttering 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, authorize 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 hereby required, upon request by
any person so authorized, 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 made
as aforesaid; or

(b) assaults, opposes, molests or obstructs any person so
authorized 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 aforesaid
refuses or neglects to aid and assist any person so authorized 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
authorized by the warrant shall, if required, give to the person
in whose custody or possession the stamps are found ail acknow-
ledgment 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 summary con-
viction 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 an adhesive stamp before it is
used for the purpose of identification thereof.

18. Every person who practises or is concerned in any
fraudulent 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 Oie for denoting the duty chargeable in
any 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 as last aforesaid, and first
executed 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 the instrument 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.

Fornotice of discontinuance from 31.12.33 of dies bearing the effigy of
His lite Majesty King Edward VII see G.N. 606 of 8.9.33.





20. The provisions of this Ordinance in reference to offences
relating to stamps shall apply to any label provided by Govern-
ment 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 penafty 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, toot or implement;

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

(d) ' Executed ' and ' execution ', with reference to in-
struments not under seal, mean signed and signature

(e) it Forge ' and ' forged ' include counterfeit and counter-
feited or fictitious

(f) Instrument ' includes every written document

(g) Material ' includes every sort of material upon which
words or figures can be expressed ;

(h) ' Stamp', means as well a stamp impressed by means
of a die as an 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, purporting to authorize the transmission by post of any
correspondence, whether such stamp is issued by the Govern-
ment 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 instru-
ments 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 respect of all matters affecting the Post Office of the Colony.

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

No. 37 of 1911, incorporated in No. 4 of 1897.

No. 38 ot 1911, repealed by No. 31 of 1930.

No. 39 of 1911, incorporated in No. 23 of 1909,
repealed by No. 4 of 1914.

No. 40 of 1911, repealed by No. 35 of 1912

No. 41 of 1911, incorporated in No. 2 of 1900,
repealed by No. 2 of 1933.

No. 42 of 1911, repealed by No. 43 of 1912.

No. 43 of 1911, incorporated in No. 1 of 1872.

No. 44 of 1911, incorporated in No. 21 of 1909.

No. 45 of 1911, incorporated in, No. 1 of 1911.

No. 46 of 1911, incorporated in No. 9 of 1911
repealed by No. 36 of 1931.

No. 47 of 1011, repealed by No. 8 Of 1920.

No. 48 of 1911, incorporated in No. 10 of 1899.

No. 49 of 1911, repealed by No. 8 of 1912.

Nos. 50 and 51 of 1911, incorporated generally.

No. 52 of 1911, incorporated in No. 10 of 1886.
[Originally No. 35 of 1911. No. 45 of 1936. Law Rev. Ord., 1939.] 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 unauthorized 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. 39, s. 9 (1) (a). 54 & 55 Vict. C. 39, s. 9 (1) (b). 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 7 55 Vict. C. 38, s. 22. Application of Ordinance to customs and excise labels. 54 7 55 Vict. C. 38, s. 23. Interpretation. 54 & 55 Vict. C. 38, s. 27. [cf. S. 20.] Postmaster General to have powers of Collector in matters affecting Post Office. [12.12.30.]

[Originally No. 35 of 1911. No. 45 of 1936. Law Rev. Ord., 1939.] 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 unauthorized 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. 39, s. 9 (1) (a). 54 & 55 Vict. C. 39, s. 9 (1) (b). 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 7 55 Vict. C. 38, s. 22. Application of Ordinance to customs and excise labels. 54 7 55 Vict. C. 38, s. 23. Interpretation. 54 & 55 Vict. C. 38, s. 27. [cf. S. 20.] Postmaster General to have powers of Collector in matters affecting Post Office. [12.12.30.]

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