STAMP DUTIES MANAGEMENT ORDINANCE

STAMP DUTIES MANAGEMENT ORDINANCE

CHAPTER 121.

STAMP DUTIES MANAGEMENT.

To consolidate and aniend the law relating to the inanagement of
stamp duties.

[25th August, 1911.]

1. This Ordinance may be cited as the Stamp Duties

Management Ordinance.

2. In this Ordinance

'Collector' means the Collector of Stamp Revenue;

'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 lias 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

'duty' means any stamp duty chargeable by law, including postage;

executed' and 'execution', with reference. to instruments not under
seal, mean signed and signature ;

'forge' and 'forged' include counterfeit and counterfeited or
fictitious;

'instrument' includes every written document;

material' includes every sort of material upon which words Or figures
can be expressed;

stamp' means as well a stamp impressed by rneans 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 oi- marks,
purporting to authorize the transmission by post of any
correspondence, whether such stamp is issued by the
Government of Hong Kong or by the Postmaster General of the
United Kingdom or by the Governnient of any British possession
or of any foreign country ;

'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.





3.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

4. (1) The Collector may, with the approval of the Governor in
Council, grant i licence to any person to deal in unused stamps at any
place io bc narned in the licence; aiid 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 lie is authorized to deal in unused
stamps.

(3) Everv such licence. shall be subJect to such conditions, to be
Specified thereon as the Collector Sec 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
lie shall upon stimmary. conviction be liable to a line of
one hundred dollars.

5. (1) Any 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 surnmary conviction be
liable to a fine of two hundred dollars.

(2) Any person who, not being duty appointed to sell and
distribute stamps, or duly licensed to deal in stamps, has or puts upon
his premises either in the inside or 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 lie deals in stamps, or is licensed so to do,
shall upon summary conviction be liable to a fine of one hundred
dollars.





6. (1) if the licerice 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 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 wliose licence
lias expired or been revoked, or so dying or becoming
bankrupt, for the purpose of sale, at the time of the expiration
tion or revocation of the licence or of his death or bank-
ruptcy, 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.

7. (1) Any person who, whether licensecl 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 lie may be liable, incur
upon suminary conviction a fine of two hundred dollars.

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

(3) Any police officer may arrest a person found committing aii
offence against this section and take him before. a magistrate who shall
hear and deterniine the matter.

Allowance for spoiled stamps.

8. Subject to such regulations the Governor in Council may rnake
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





(a)the stamp on any material inadvertently and undesignedly
spoiled, obliterated or by any means rendered unfit for the
purpose intended, before the material bears the signature of
any person or any instrument written thereon is executed by
any party;

(b) any adhesive stamp which has been inadvertently
all 1 SI,

c and undesignedly spoiled oi- rendered unfit foi- use lias
not in the opinion of the Collector been affixed to any
material ;

(c)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 fie proper officer
is produced to the effect that the allowance should be made;

(d)the stamp on any bill of exchange signed b), oi. on behalf of
the drawer which has not been accepted or inade use of in
any manner whatever or delivered out of his hand for any
purpose other than by way of tender for acceptance;

(e)the stamp on any promissory note signed by oi- on behalf of
the maker which has not been inade Lise of in any manner
whatever or delivered out of his hands;

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 produced identical in every particular, except in the
correction of the error 01' omission, with the spoiled bill or
note;

(g)the stamp used for any instrument executed by any party
thereto

(i) but afterwards found to be absolutely void froni the
beginning;

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

(iii) which has not been inade 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 transaction according to the instrument, is
incomplete and insufficient for the purpose for which it was
intended;

(iv) 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;

(v) 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-

(a)that the application for relief is made within six months after
the stamp lias 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 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 from
unavoidable circumstances any instrument for which another
has been substituted cannot be produced within the said
period;

(b) that in the case of an executed instrument no legal
proceeding lias 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.

9. When any person has inadvertently used for an instrument
liable to duty a stamp of greater value than was necessary, or lias
inadvertently used a stamp for an instrument 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.





10. 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

11. Any person who does, or causes or procures to be done, or
knowingly aids, abets or assists in doing, any of the acts following
(a) fraudulentl 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

(b)fraudulently prints or makes an impression upon any material
froni a genuine die; or

(c)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

(d)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

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

(f) fraudulently fixes or places upon aily 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

(g)fraudulently erases or otherwise either really or apparently,
removes from any stamped material any flame, 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

(h)sells or offers for sale, or utters, any adhesive stamp which
has been so removed., or utters any





instrument having thereon any stamp
which has to his knowledge been so removed as
aforesaid; or

(i)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 stanip the surcharge on which lias been
forged, altered, erased, removed or cancelled-, or

(j) 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 narne, 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 seven years.,

12. Any person who, without lawful authority or excuse-

(a)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

(b) causes or assists in causing any such words, letters,
figures, marks, lines, threads or devices as afore-
said, 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 a misdemeanor triable summarily and shall
be liable to imprisonment for two years.

13. Any person who,. without lawful authority or excuse,
purchases or receives or knowingly lias in his custody or possession

(a)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 (lie before such paper lias
been duly stamped aiid issued for public use; or

(b)any plate, die, dandy-roller mould or other implement
peculiarly used in the manufacture of any such paper'

shall be guilty of a misdemeanor triable summarily aiid shall
be liable to imprisonment for two years.

14. 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 ny a 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.



15. (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 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 :
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.

16. (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 sa~isfactorily proved, to have had the same in
his possession knowing them to bc forged aiid with intent io 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
police officer to enter, between 9 a.m. aiid 7 p.m., into any house, room,
shop or building of or belonging to the suspected person, and if on
dernand of admittance, and notice of the warrant, the door of the
house, room shop or building, or any inner door thereof, is riot opened,
the police officer nia), break open the same aiid 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 aiid assist in the execution of the warrant.

(4) Any person who-

(a)refuses to permit any such search or seizure to be inade 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 any 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.





17. 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 an acknowledgment of the number, particulars and
amount of the stamps and permit the stamps to be marked
before the removal thereof.

18. Any person who by any writing in any manner
defaces any adhesive stamp before it is used shall upon
summary conviction be liable to a fine of fifty dollars:
Provided that any person may with the express sanction of
the Collector, and in confonnity 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.

19. Any person who practises or is concerned in anv
fraudulent act, contrivance or device, riot specially provided:
for by law, with intent to defraud His Majesty of any duty,~
shall upon summary conviction be liable. to a fine of one'
thousand dollars.

Miscellaneous.

20. Whenever the Collector determines to discotitinue; 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 any case in which the discontinued die'
would have been used; any 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 ol
and to an equal amount with the starnp so cancelled.


21. The provisions of this Ordinance in reference to
offences relating to stamps shall apply to any, label provided
~by Governnient for denoting any duty ot, customs or excise,
;and any label so provided shall be deerned to be included
in the term 'stamp' as defined by this Ordinance.

22. The Postmaster General shall have and shall be entitled to exercise
all the power of the Collector under this Ordinance in respect of all matters
affecting the Post Office of the Colony.

23. Postage stamps of the Colony of Hong Kong issued in the
reign of His Majesty King George the Sixth
of the denomination and colour hereafter specified shall not be valid
for any purpose whatsoever

Denomination. Colour.
One dollar. Purple/Blue.
Two dollars. Orange/Green.
Five dollars. Purple/ Red.
Ten dollars. Green/Purple.
Originally 35 of 1911. Fraser 35 of 1911. 2 of 1946. 22 of 1950. 24 of 1950. Short title. Interpretation. 54 & 55 Vict, c. 38, s. 27. [cf. S. 21.] 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. 8 cont.] 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, [s. 12 cont.] 22 of 1950, s. 3. Possession of paper, plates or dies used of stamp duties. 54 & 55 Vict, c. 38, s. 15. 22 of 1950, s. 3. Proceedings for detection of forged dies, etc. 54 & 55 Vict, c. 38, s. 15. 24 of 1950, Schedule. Proceedings for detection of stamps stolen or obtained fraudulently. 54 & 55 Vict, c. 38, s. 17. 24 of 1950, Schedule. Licensed person in possession of forged stamps to be presumed guilty. 54 & 55 Vict, c. 38, s. 18. 24 of 1950, Schedule. 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. 22 of 1950, Schedule. As to continuance of dies. 54 & 55 Vict, c. 38, s. 22. Application of Ordinance to customs and excise labels. 54 & 55 Vict, c. 38, s. 23. Postmaster General to have powers of Collector in matters affecting Post Office. Certain stamps invalid. 2 of 1946, Schedule.

Originally 35 of 1911. Fraser 35 of 1911. 2 of 1946. 22 of 1950. 24 of 1950. Short title. Interpretation. 54 & 55 Vict, c. 38, s. 27. [cf. S. 21.] 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. 8 cont.] 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, [s. 12 cont.] 22 of 1950, s. 3. Possession of paper, plates or dies used of stamp duties. 54 & 55 Vict, c. 38, s. 15. 22 of 1950, s. 3. Proceedings for detection of forged dies, etc. 54 & 55 Vict, c. 38, s. 15. 24 of 1950, Schedule. Proceedings for detection of stamps stolen or obtained fraudulently. 54 & 55 Vict, c. 38, s. 17. 24 of 1950, Schedule. Licensed person in possession of forged stamps to be presumed guilty. 54 & 55 Vict, c. 38, s. 18. 24 of 1950, Schedule. 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. 22 of 1950, Schedule. As to continuance of dies. 54 & 55 Vict, c. 38, s. 22. Application of Ordinance to customs and excise labels. 54 & 55 Vict, c. 38, s. 23. Postmaster General to have powers of Collector in matters affecting Post Office. Certain stamps invalid. 2 of 1946, Schedule.

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