STAMP ORDINANCE, 1866
Title
STAMP ORDINANCE, 1866
Description
ORDINANCE No. 12 of 1866.
Stamp.
No. 12 of 1886.
An Ordinance for imposing and regulating Stamp Duties in the Colony. mtie.
[5th September, 18 6 G. ]
1. This Ordinance may be cited as 'The Stamp Ordinance 1866.'
2. In the construction of this Ordinance the expression 'Governor' shall
include n,terpret,ttin,t of
terms,
tbe`tperson for the time being administering the Government of the Colony
of Hong-
kong, and the term 'Collector of Stamp Revenue' shall include the person
for the time
being appointed by the Governor to have the control and management of the
Stamp Office.
3. The Governor shall appoint a chief officer who shall have the control
and Apueinttent}of
management of the Stamp Office and who shall be called the 'Collector of
Stamp
Revenue,' or by such other title as the Governor shall direct.
4. The Governor may appoint all such other officers as may be required to
carry
on the business of the Stamp Office.
Short title.
5. The salaries of all oflicors appointed under this Ordinance shall be
fixed by
the Governor in Council.
6. For every deed, instrument or writing which shall be executed from the
time
when this Ordinance shall come into force, and which shall be of any of
the kinds
specified as requiring stamps by the schedule annexed to this Ordinance,
there shall
be payable to Government a stamp duty of the amount indicated in the said
schedule
'to be proper for such deed, instrument or writing. [Repealed by No. 5 of
r8G8.]
7. If any person shall draw, accept, endorse, negotiate, pay or receive
payment
of any bill of exchange, promissory note, or other similar instrument, or
if any person
shall make, execute, or sign, any deed, instrument or other writing, on
unstamped or
insufficiently stamped paper or other material, which should bear a stamp
of the value
set forth in the schedule * annexed to this Ordinance, every such person
so offending
shall forfeit a sum not exceeding fifty dollars, or a sum equal to ten
times the value
of the stamp omitted to be used, if the sum so calculated exceed fifty
dollars. Pro-
vided that this section shall not apply to agreements by letter.
$, The Governor in Council shall prescribe the form, size and material of
the
.stamps to be used, and the mode and place of impressing, affixing ox
denoting there-
upon the value of the same under the 0ovisions of this Ordinance, and may
from
time to time alter and vary the orders which he may so issue, and the
orders made by
the Governor in Council under this section shall be published in the
Government
Gazette.
9. It shall be lawful for :the Governor in Council by an order to be
published in
the Government Gazette to authorize the use of adhesive stamps for any
deeds,
instruments or writings required to bear a stamp.
Collator of
SG,mp Itevenuo.
Ce, erner to
appoint all other
officers of the
Stamp Office.
Salaries of
officers.
Stamp duty
payable under
schedule to this
Ordinance.
Penalty for
drawing, &c.,
unatampea or
insufficiently
stamped bill of
exchange, &c.
(' see cW. wo. s
of 1868, s. 4.]
governor in
Council to
prescribe the
form, &,c., of
stamps to be
used,
Governor in
CouuciLmav
authorize the
use of adhesive
stamps for any
steeds, ,Ec,
The holder of a
bill drawn out
of tile Colony to
10111 an adheslvo
stamp thereon
before nego.
tiatink It.
Penalty Pee
negotiatipg ,
snafi bill without
u..4tnmp afllxed
'r for neglecting
to cancel arch
atillnp.
Provisions of
sections 11 and
72 apply to
Promissory
notes.
OR, IDINANCE- No. 12~ - 6v 1866.
Stamp.
Obliteration of 10. In any case where an adhesive stamp shall be used as
hereinbefore authorized;.
aaneasye >i,.ampg
vyen used. the person making the deed, instrument or writing to which.
such stamp is affixed
shall before the deed, instrument or writing shall be delivered out of
his hands,
custody or power, cancel the stamp so used by writing thereon his name or
the
initial letters of his name or in such other manner as to show that such
stamp has
been made use of, and so that the same shall not admit of being used
again; and if'
any person who shall write or give any receipt or discharge, or make or
sign any d t
or order or any other deed, instrument or writing with an adhesive stamp
there
when an adhesive stamp is allowed to be used, shall not bona ,fide in
manner aforesaid
cancel such stamp, he shall forfeit a sum not exceeding fifty dollars.
soa,pns on Bill-_ 11. The duty imposed by this Ordinance on bills of
exchange shall be paid on
account of all bills drawn within but payable out of the Colony, and on
account of all
bills drawn out of the Colony which shall be accepted, endorsed,
transferred, paid or-
otherwise negotiated within the Colony wheresoever the same may be
payable; and
the duty so imposed on bills drawn out of the Colony may be denoted by
adhesive,
stamps to be affixed to such bills as hereinafter directed.
12. The holder of any bill of exchange drawn out of the -Colony and not
having
a proper stamp affixed thereon as heroin directed, whether the same be a
single bill or,
one of a set of two or more bills shall, before he shall present the same
for acceptance
or for payment, or endorse, transfer or in any manner negotiate such
bill, affix thereto a proper adhesive stamp for denoting the duty of this
Ordinance, charged on the-
amount of such bill when drawn singly, and the person who shall present
such bill for
acceptance or payment, or who shall endorse, transfer or in any manner
negotiate such
bill shall, before he shall deliver the same out of his hands, custody or
power, cancel
the stamp so affixed by writing across the bill as file endorsement, his
name or the
name of his firm, and the date of the day and year on which he shall so
write the same
or by affixing thereon or across the same the seal or mark which he is in
the habit of;;
using or in such manner as to show that the stamp has been made use of,
and so that
the same shall not admit of being used again; and if any person shall
present for
acceptance or for payment, or shall accept, pay or endorse, transfer or
in any manner,
negotiate any such bill as aforesaid, whereon there shall not be such
adhesive stamp
as aforesaid duly affixed, or if any person who ought, as directed by
this Ordinance, to
cancel such stamp in manner aforesaid, shall refuse or neglect so to do,
every such
person so offending in any such case shall be liable to the penalty
prescribed in section
7 of this Ordinance, and no person who shall take or receive from any
other person
any such bill as aforesaid, either in payment or as a security or by
purchase; ot
otherwise sllall be entitled to recover thereon, or to make the same
available for any
purpose whatever, unless at the time when be shall so take or receive
such bill, there
shall be such stamp as aforesaid affixed thereto and cancelled in the
manner thereby
directed.
13., The provisions of sections 11 and 12 shall apply to promissory notes
as well
as to bills of exchange, so far as the same lnay be applicable. -
O1fiWNAWE. No. 12~ og 180..
Stamp;
14. If any person shall within the Colony draw any bill of exchange
purporting
to be drawn in a set of two or more, and shall not draw at the same time,
on paper
duly stamped as required by this Ordinance, the whole number of bills of
which such
bill purports the set to consist, he shall forfeit a sum not exceeding
five hundred
dollars.
15. Except as otherwise provided by this Ordinance, no deed, instrument or
wing for which any duty shall be payable under this Ordinance shall be
received as
creating, transferring or extinguishing any right or obligation, or as
evidence in any
civil proceeding in any Court of Justice in the Colony, or shall be acted
upon in any
such Court or by any Public Officer, or shall be registered in any public
office or
authenticated by any Public Officer, unless such deed, instrument or
writing be upon
a stamp or, when an adhesive stamp shall be allowed to be used, shall
bear a stamp of
a value not less than tbat indicated to be proper for it by the schedule
* annexed to t*sed .o~a..vo. i.
of 1868 s.9.1
this Ordinance: Provided that every deed, instrument or writing liable to
stamp duty Proviso:
shall be admitted as evidence in any criminal proceeding, although it may
not have
the stamp required by this Ordinance impressed thereon or affixed thereto.
16. Clause 1. If any deed, instrument or writing requiring to be stamped
under
this Ordinance, shall have been executed on paper not bearing the proper
stamp, the
Collector of Stamp.Revenue if satisfied that the omission or neglect to
execute such
deed, instrument or writing on paper bearing the proper stamp, did not
arise from
any, intention to evade payment of the stamp duty prescribed by this
Ordinance for
such deed, instrument or writing, or, otherwise to defraud the
Government, may on
payment of the proper stamp. duty, or if the deed, instrument or writing
shall be
insufficiently stamped, on payment of such sum as with the amount of the
stamp upon
such deed, instrument or writing shall suffice to complete the prescribed
amount, and
as a penalty, double the amount of the proper stamp duty or of the amount
required
to make up the same, direct tbat such deed, instrument or writing be duly
stamped:
Provided that such deed, instrument or writing be presented to the
Collector of Stamp
Revenue for the purpose of baving the proper stamp affixed to or
impressed upon it
within six weeks from the date of its exenution.
Clause 2. If any deed, instrument or writing requiring to be stamped
under this Ordinance which shall have been executed on unstamped or in-
sufficiently stamped paper shall be brought to the Collector of Stamp
Revenue
for the purpose of being properly stamped after six weeks from the date
of its
execution, but within four months from that date, the collector of stamp
revenue, if satisfied that the omission to execute such deed, instrument
or
writing on paper bearing the proper stamp did not arise from any intention
to evade the payment, of the stamp duty prescribed by this Ordinance for
such
deed, instrument or, writing, or otherwise to defraud the Government may,
on pay-ment,o£a sum: sufficient to make up the proper amount of stamp
duty;
and as a penalty, treble the amount of the proper stamp duty. or of the
amount.
Penalty tbr
drawing bills
pnrportJll~ to-be;
draw, a,aetrof
two or morefand;
not drawing the
whole number
of the sat.
Effect of &
writing not duly
stamped
Deeds Inadvert,
ontly executed:,:
on paper not.-.
bearing proper
stamp. maybe:.
duly stamped on
payment of
proper stamp
duty and penalty,
if brought to the
collector within
six weeks.
Penalty if
executed on
unstamped or
insufficiently!.
stamped paper
and brought to
be stamped after
six vseeka of
execution but
within four
months of that.
date:
Penalty if
lfronght after
four menthe.
=Collector to
determine
whether on
gayment of
pty a deed,
&c., shall be
stamped.
Collector to
decide amount of
stamp duty to be
impressed aeon
any deed, &e:
Ilia Governor
may in certain
cease order the
proper clamp to
be impressed.
Remission of
penalty.
ORDINANCE ?fo. U oi~ 1$66.
Stamp:
required to make-up the same, direct that the requisite stamp be
impressed on
such deed, instrument or writing; or if such deed, instrument or writing
shall
not ho brought to the Collector of Stamp Revenue until after the
expiration
of four months from the date of its execution the requisite stamp may be
ordered to be impressed on payment of the proper stamp duty or of the sum
required to make up the proper amount of stamp duty, and as a penalty,
twenty times the amount of such stamp duty or of the amount requirecto
make up the same.
Clause 3. It shall be the duty of the Collector of Stamp Revenue to
determine whether the requisite stamp shall be impressed on any deed,
instrument or writing falling under the last two preceding clauses, which
shall have been executed on unstalnped or insufficiently stamped paper.
Clause 4. Whenever a doubt shall arise respecting the proper amount of
the stamp to be impressed under this section on any deed, instrument or
writing the Collector of Stamp Revenue shall determine the amount of stamp
to be impressed upon such deed, instrument or writing.
Clause 'v. In any case falling within this section in which it shall
appear
to the Governor that the Collector of Stamp Revenue bas directed an
improper
stamp to be impressed upon any deed, instrument or writing the Governor
may, if the stamp so directed to be impressed upon such deed, instrument
or
writing shall not have already been impressed thereupon, order the proper
stamp to be impressed upon such deed, instrument or writing upon payment
of the proper amount of stamp duty and the penalty to which the bolder of
such deed, instrument or writing is liable under clause 1 or clause 2 of
this
section.
Clause 6. If the Collector of Stamp Revenue be satisfied [' by affidavit'
as'
amended by Ordinance No. 5 of 1868] that the omission or neglect to
execute
such deed, instrument or writing on paper bearing the proper stamp arose
solely from urgent necessity or unavoidable accident, be may ['shall' as
amended by Ordinance No. 5 of 1868] remit the penalties prescribed by this
section.
rh6 aW mp ~ 1'Y. The stamp which shall be impressed under the last
preceding section shall be
impressed ah~ar taken in any Court of Justice to be the proper stamp
required by this Ordinance for
section to be
taken tebethe the deed, instrument or writing on which the same is
impressed.
proper stamp.
In oases falling
under section 18,
civil <lonrta may
receio$in
evidence
nuatamped or
iasnfilciently
stamped deeds
on payment of
the proper stamp
duty and penalty.
* See Ord. No. 6
mf ~ 888 sec. 4.1
18. Clause 1. In any case in which a stamp might be impressed under
section 16
of this Ordinance, any Civil Court may receive in evidence any deed,
instrument or
writing not bearing the stamp prescribed by the schedule * annexed to
this Ordinance
on payment into Court of the proper amount of stamp°z-duty to be
determined by the
Court, whose decision on the point shall be final, together with the
penalty required
by the said section.
ORDINANCE No. 12 of 1x66.
Stamp.
Clause 2. An entry of such payment setting forth the amount thereof
shall be made in a book to be kept by the Court and shall also be endorsed
on the back of the deed, instrument or writing, and shall be signed by the
Court. The Court shall at the end of every month make a return to the
Collector of the Stamp Revenue of the money (if any) which it has so
received
distinguishing between the sums received by way of penalty and the sums
received 1>y way of duty stating the number and title of the suit and the
name of the party from whom such money was received and the date (if any)
and description of the document for the purpose of identifying tile namo;
and the Court shall pay over the money so received to the Collector of
Stamp
Revenue or to such person as be may appoint to receive the same, and the
Collector of Stamp Revenue or other proper authority shall upon the
produc-
tion of the deed, instrument or writing, with the endorsement
bereiribefore
mentioned cause it to be stamped thereon with a stamp of the amount paid
into Court on account of such duty. The provisions contained in clause 6
of
section 16 as to the mitigation or payment of penalties paid to the
Collector
of Stamp Revenue shall be applicable to penalties paid into Court under
this
section.
19. No deed, instrument or writing executed on unstamped or
insufficiently No anatampod°r
insufficiently
stamped paper other than an agreement by letters shall be stamped at any
time after stamped deed,
the execution thereof except as hereinbeforo provided or with the
sanction of the atamheaex°©pt
its aforesaid..
Governor.
20. When in any case other than the cases provided for in sections 16 and
18 of
this Ordinance, any person shall entertain any doubt respecting the
proper amount of
stamp duty for any dee 1, instrument or writing, he may apply to the
Collector of Stamp
Revenue for au adjudication with a view to remove such doubt and shall at
the same
time pay a fee of ten dollars ['one dollar' as amended by Ordinance No. 5
of 1868] for
the same and thereupon the Collector of Stamp Revenue shall determine the
amount
of stamp which such deed, instrument or writing should bear, and on
payment thereof
shall cause such deed, instrument or writing to be impressed with such
stamp and an
additional stamp denoting that such adjudication fee has been paid. A
deed, instru.
ment or writing so stamped, shall be received in evidence as properly
stamped in any
Court of Justice.
21. The Government shall not be responsible for any loss or damage which
shall
occur in respect of any deed, instrument or writing, entrusted to the
Collector of Stamp
Revenue for the purpose of being stamped and no person employed by the
Government
in the stamp office, shall be responsible for any such loss or damage
unless such
person shall wilfully, fraudulently, or by gross negligence cause such
loss or damage.
Procedure on
payment under
preceding clause.
22. The provisions of sections 16 and 18 shall not extend to bills of
exchange or,
promissory notes or to receipts for money.
Procedure in
cases other than
those provided
for In sections 16
and 18 for
determining
proper amount of
stamp duty to be
impressed on any
deed.
Government not
responsible for
loss or damage
to deed, dcc.
Provisions of
sections 18 and
1& not to extend
to bills of
exchange, &c.
Effect of
provlalon
contained fn the
schedules.
* [Bee Z No. 6
.of 1888 sec. 4.]
Governor to
Council may
lower rates oP
stamp duty or
altogether
exempt the same,
&c.
w (e faia.)
Renewal of
asmaaed or
.spoiled stamps.
ORD~TNA1~B'T\Ta Ili :;~P. 4886.
'tamp.
.2B. ' Every person receiving payment of any, sum of 'money the receipt
for which
A°p4ttampa, under this Ordinance requires a stamp shall ((if required):
Repealed by Ordinance No. 5 of
Z8B.8] give a receipt bearing the stamp indicated by this Ordinance and
shall bear the
expense of furnishing the same, and in case of refusal, ['default thereof
' as amended by
Ordinance No. 5 of 1868 shall be liable to a penalty not exceeding fifty
dollars. The
expense of providing the stamp of any bill of exchange, or promissory
note shall be
borne by the person making or drawing or negotiating the same.
24. Every provision contained in the schedule * ailuexed to this
Ordinance shall
be of the same force as if it were contained in the body of the Ordinance.
25. The Governor in Council may from time to time by an order to be
published
in the Government Gazette direct that such lower rates of stamp duty as
be shall
prescribe shall be taken on all or any o£ the deeds, instruments or
writings specified in
the schedule * annexed to this Ordinance or altogether exempt the same
and in like
manner as occasion shall require cancel or vary such order to the extent
of the power
hereby given. Such cancelment or variation shall also be notified in the
Government
Gazette.
26. Clause 1. If any stamp shall have become damaged, spoiled, or unfit
for use
either by any accident happening to the same or because of some error in
tile drawing
up or copying of any deed, instrument or writing thereupon, which being
discovered
before such deed, instrument or writing shall be finally signed and
executed, renders
the same of no avail; or when by reason of the death or refusal of the
party whose
signature may be necessary to effect the transaction intended by such
deed, instrument
ox writing it remains incomplete and of no avail; or when by the refusal
of any office
or trust that may be granted by a deed, instrument or writing it has
failed of the
purpose intended; or if any deed, instrument or writing duly stamped
shall not have
been finally executed by reason of any accident having happened to the
same, or because
of some error in the drawing up or copying thereof having been
discovered, the same
is rendered of no avail; or if by reason of failure of consideration the
transaction
intended by such deed, instrument or writing cannot be effected, or such
transaction
has been effected by some other deed, instrument or writing duly stamped
or in the
case of a promissory note, bill of exchange, or the like if by
non-delivery to the payee
or person acting on his behalf or from other cause the same is never
brought to use
and in the case of a bill of exchange other than a bill drawn in sets as
provided in this
Ordinance if it shall not have been presented fox acceptance, in all such
cases it shall
be competent to the Collector of the Stamp Revenue upon delivery being
made of such
stamped paper so damaged, spoiled, or rendered unfit for use to cause a
similar stamp
or stamps of equal value to be delivered to the owner of such stamp so
damaged,
spoiled, or rendered unfit for use or to his representative, without
payment. The
provisions of this section shall not extend to any bill of exchange drawn
in a set, if any
one of such set shall have been delivered to the payee, nor to any
adhesive stamp:
' N SCE No: 129 -op 4806.
Stamp.
Clause 2. The owner of any stamp which shall be damaged, spoiled, or
Application for
renewal.
rendered unfit for use as aforesaid shall prefer his application to the
Collector
of Stamp Revenue and if such Collector be of opinion that the application
ought to be complied with he shall deliver or cause to be delivered,
subject to
the provisions of this Ordinance, to the party or his representative a
stamp
similar or of equal value to that which has been damaged, spoiled, or
rendered
unfit for use. Provided that the application be made within six months of
the period when the stamp shall have become damaged, spoiled, or rendered
unfit for use.
Clause 3. In any case in which under this section the Collector of Stamp
Revenue may give a new stamp in lieu of a stamp damaged, spoiled, or
rendered unfit for use, he may in lieu thereof if he shall see fit repay
to the
party making the application the amount of such stamp in money.
2'l. In every instrument charged under the schedule annexed to this
Ordinance
with an ad valorem duty, the consideration money or amount paid or
secured or agreed.
to be paid or secured thereunder shall be truly expressed and set forth
and in default
thereof every person who shall knowingly and wilfully execute any such
instrument
.and, every person who shall knowingly and wilfully insert or set forth
in any such
instrument, a less amount than the full and true consideration money or
amount paid
-or secured or agreed to be paid or secured thereunder shall forfeit a
sutn not exceeding
two bundred and fifty dollars.
28. The Governor may upon petition order any penalty imposed under this
Ordi. -litigation or
return of penalty
nance to be mitigated and if paid may order the whole or any part of it
to be returned, under this
Ordinance.
and all decisions, orders, or acts of the Collector of Stamp Revenue
shall be open to
revision by the Governor and may by him be reversed, altered, or modified.
29. No person shall be proceeded against for any offence affecting the
public rroseeution t,, be
by Attorney
revenue under this Ordinance except at the suit or prosecution of or with
the consent 0-eneral.
.of the Attorney General.
30. Every offence under this Ordinance may be summarily tried by the
'Magis-
trates of Police or either of them.
Colloot.or nniy'
repay tile amount
oP damnged
stamps illaread of
giving nets
:cramps.
Conveyance to
state truly the
amount of the
purchase money.
31. The whole or any portion of every fine recovered under this Ordinance
may be
awarded to the informer either by the Court imposing the fine or by the
Governor.
32. This Ordinance shall commence and take effect on such day as shall
hereafter Co n1mencemcnt
Ordinance.
be fixed by proclamation under the hand of the Governor. of
Offences
cognlzable by
Ma~ietrates of
Rewards to
informers.
ORDINANCE No: 12 or 1866.
Stamp.
SCHEDULE.
[,9cc Ordinance No. 5 of 1868 x. 4.]
l nnta-i-ning a spec*ation rf the deeds, instruments and wr°itings jvhich
require to be atmmpcd under
th-is Ordinance., and of the proper stamps for such derds, instruments
and ?vritingx.
1.5 Agreement, or any minute or memorandum of an agreement'
nut being under seal or of the nature of an obligation for the pay-
ment of money, and not specially charged with duty under this
schedule, whether the same be only evidence of a contract or obli-
gatory upon the parties, ..
NOTE.-If tore or ~i.ore letters arc njj'ered in evidence to prove
an agreement. hetrvecn the parties who shall leave written
xuoh letters, it will be su,ffleient if any one rf xur,h letters be
stamped as an agreement.
EXEMPTION.
Label, slip ox memorandum containing the heads of any fire or
marine insurance to be effected.
Memorandum, letter or agreement made for or relating to the stele
of any goods, wares or merchandise, or to the sale of any shares in any
public company.
Memorandum or agreement. made between the muster and
mariners of any ship for wages.
2. Bank notes, or other obligations for the payment of money
issued by any banker or banking company in the Colony for locals
circulation and payable to bearer on demand,
3. Bills of exchange, promissory notes or other obligations for
the payment of money not included in t.hclastpreceding articles and
not being cheques or orders for the payment of money at eight or on
demand, if drawn singly, . ,. .
If drawn in sets, .....
d. Bill of lading or acknowledgment of or for any goods or1
effects to be exported, for each part of every act, , ,. )
ei. Bond or other obligation concerning real>omlcntia and i
6. Charter party or any agreement; or contract for the cltarterl
or hiring of any sea going ship or vessel,
i. Transfer of shares or stock in any public company,
g. Power of Attorney,
9. Note of protest, by any commander ox master of a vessel, .......
50 cents.
~1 stamp duty of half per cent
per $100 (of the average
va lrte of such notes in cir-
ctdationduming each half'
dear to be calculated by
the value of suck notex
in circulation ou the last
,Saturday of each month
during such. half year,
from a statement t7teretlf
to be furnished by each
banker or banking com-
pany to the Collector of
Stamp Revenue and veri-
fied art oath by the bankers
nr the ina.nagen or agent
and accountant of such
banking company.
00 cents on each part of th.x
set.
10 cents.
When the aunt secured dons
not exceed $10,000, E10,
n:7r.en above $10;000, $20.
~.~'ee Artinte 13.
25 certt$.
ORDINANCE No. ' 12 of 1366.
Stamp.
10. Any notarial act whatsoever not otherwise charged in this
11. Receipt or discharge given for the payment of money or in
acquittal of a debt paid in money or otherwise, when the sum re ~ 3 catty.
.ceived, discharged or acquitted exceeds $lU, . .....................
EXEMPTIONS.
Letter scat by post, acknowledging the arrival of a currency, or
promissory note, bill of exchange, or any security for money.
Receipt or discharge written upon or contained in any bill of
exchange, promissory note, deed or other instrument charged with
Anty under this schedule and duly stamped . .
..............................
12. Probates and letters of administration with or
the will annexed,
without
13. Conveyance, assignment or instrument. of any kind or des-
cription whatsoever not specially charged with duty under this
schedule executed for the transfer for valuable consideration either
byway of mortgage or otherwise of any property, moveable or immo-
v cable or of any right, title, claim or interest in, to, or upon the
same,
Where in a mortgage the sum secured is unlimited, : ....
Deed or other instrument of gift, or of exchange or settlement
where no money consideration or a merely nominal money conside.
ration passes, .
....................................................................
EXEMPTION.
Transfer by mere endorsement. of a duly stamped bill of exchange,
promissory note or other negotiable instrument, or of a bill of lading,
and transfer by assignment of a policy of insurance.
11. lllortgage, . .... ..........................................
15. Re-assignment of any mortgaged property .......
16. Letter or other instrument of hypothecation accompanying(
.deposit of documents of title to any property,
............................
17. Duplicate or counterpart of any deed, instrument or writ-
ing of any description whatever chargeable with duty under this
If the duty chargeable on the original exceejs 50 cents but does'
not exceed $10, . ,.
If the duty chargeable on the original exceeds $10 but does)
not exceed $20,
If the duty on the original exceeds $20, ..............
Provided that such duplicate or counterpart stamp shall be affixed
upon the production of the original deed, instrument or writing
bearing its proper stamp and not otherwise.
-The. vaine ad ralorein. duty
its on a anrtt;cy/rrnre to be!
ca.lcttlated tryrnn the value
rf the, estate and, Affects
./or or in respect of xulaiah
s2tn7t 1))-obate or letters
(!f administration shajl
be granted exclusive of
what the deceased shall
have been, possessed (?f or
entitled to as a trvtxtrr
for any other person or
Trcrsuns, and not bcn.r;lr'-
ni.allJ.
cents for r2 ur y $1()0 nrTrart
o/' $lU0 r?f the considera-
t.2ort Inoney Or amount
cexred uy to$ 1,000, and
$2 for every $1,400 or
dart of $1,000 after flee
,/irat $1,000.
Sec article 13.
Yhr. came as nn the assig>xntent.
rSame as a onortgagc.
TTte same dutyas tTteorzginal
urlaen sunh duty does 'hut
exceed JO l'PrltA.
ORDINANCE, No. 1i2 or i$66.
18. Lease or agreement for a lease made for a term of years
or for a period determinable with one or more fife or lives or1
otherwise contingent in consideration of a sum of money paid i ))n
the way of premium, fine or the like if without rent, ...................
19. Lease or agreement for a lease of any land, house, building
or tenement at a rent without any payment of any sum of money by
way o fine or premium:-
When the rent calculated for a whole year shall not exceed ~
in value $100, ..~.... ..
Above $ 100 but not exceeding $ 2,50
$ 250
$ 600
$1,000
$2500
,
$1,u00 .
.
$ 500$2,500.
$5000 , .
and for every additional $1,000 or any part
thereof..,.....................
20. Lease or agreement for a lease of any land, house, building
or tenement, stipulating for a rent' granted in consideration of a
fine or premium, ..........
NOTE.-A lease, executed in pursuance of a duly stamped
agreement fbr the same, shall require a stamp of one
dollar only, to by a.(J'zxed on production of such agreement.
21. Every instrument in writing under seal not otlicrwiscl
>alx:cially charged with duty under this schedule, j
GENERAL EXEMPTIONS.
Any deed, instrument or writing of any bind whatsoever made or
executed by or on behalf of Her Majesty or for any department of
Her M'ajesty's Service, or ivlicrcby iuly property or interest is
transferred
to or any contract of any kind whatsoever is made with lIer Majesty
or any person for or on behalf o£ Her Majesty or any such department
as aforesaid.
Norr.-The, ,foregoinq exenrptitrn dues not extend to any
decd, instrument yr ovritinry, cmcuted by the Registrar of
the b'nprcrn.e Court as U,fJ'tcirel, fl dm.i.nistrator or by a
,receive?- appointed by any Court; 7zcitlccr does it extend to
a sale made, fbr the recovery of an arrerrr of revenue or
rent or in satdafirctlun of a decree or rrrdcr of Court, in any
of which casr:v the prurrlcasrr shall be required to pall in
addition to the purchase ni.oney the amount of tTiercyuisite
stamp.
When of several deeds, instruments or writings a doubt shall arise
which is the principal, it shall be lawful for the parties to determine
for themselves which shall be so deemed.
In any case however where there are more deeds than one, every
other deed than the principal requires a stamp of two dollars and every
such collateral deed shall specify by its contents which other is the
principal deed.
Any deed, in strument or writing required by the foregoing schedule
to be stamped may be written on one or more stamps if the value of
the stamps used amount to the valuq required by the schedule.
The same ad valorem stamp -
as on a conveyance. See.
article 13.
When the lease is ~I
for a period not I
exceeding one yenr.i
$ c.
0.50
1.00
2.00
4.00
10.00
20.00
5.00
when the lease is
for a period ez-
Ceeding one year.
2.00
4.00
8.00
20.00
40.00
10.00
A stamp of value equal to the
joint value of the stamps
for a conveyance in. con-
sideration of tlae fznc. and
a lease for the rent.
[In, forcefiom the 10th October, 1867, under proclamation 28th September
186'..
Repealed with all orders made thereunder by Ordinance No. 15 of 1884.
NOTE.-For orders'by the Governor in Council under this Ordinance.
See order 28th September 1867, gazette same date.
See order and rules 4th October 1867, gazette 5th-of the same month-
See order 18th October 1867, gazette 19, of the same month. .
See order 28th October 1873, gazette 1st November 1873.
See order 16th December 1882, gazette 16th of the same month.
925
Title.
Short title.
Interpretation if terms.
Appointment of Collector of Stamp Revenue.
Governor to appoint all other officers of the Stamp Office.
Salaries of officers.
Stamp duty payable under schedule to this Ordinance.
Penalty for drawing, &c., unstamped or insufficiently stamped bill of exchange, &c.
[* See Ord. No. 5 of 1868, s. 4.]
Governor in Council ot prescribe the form, &c., of stamps to be used.
Governor in Council may authorize the use of adhesive stamps for any deeds, &c.
926
Obliteration of adhesive stamps when used.
Stamps on Bill of Exchange, &c.
The holder of a bill drawn out of the Colony to affix an adhesive stamp thereon before negotiating it.
Penalty for negotiating such bill without a stamp affixed or for neglecting to cancel such stamp.
Provision of sections 11 and 12 apply to Promissory Notes.
927
Penalty for drawing bills purporting to be drawn in a set of two or more and not drawing the whole number of the set.
Effect of a writing not duly stamped.
[ *See Ord. No. 5 of 1868 s. 4.]
Proviso.
Deeds inadvertemtly executed on paper not bearing proper stamp may be duly stamped on payment of proper stamp duty and penalty, if brought to the colllector within six weeks.
Penalyt if executed on unstamped or insufficiently stamped paper and brought to be stamped after six weeks of execution but within four months of that date.
928
Penalty if brought after four months.
Collector determine whether on payment of penalty a deed, &c., shall be stamped.
Collector to decide amount of stamp duty to be impressed upon any deed, &c.
The Governor may in certain cases order the proper stamp to be impressed.
Remission of penalty.
The stamp impressed under the preceding section to be taken to be the proper stamp.
In case falling under section 16, Civil Courts may receive in evidnce unstamped or insufficiently stamped deeds on payment duty and penalty.
* [ See Ord. No. 5 of 1868 sec. 4.]
929
Procedure on payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and 18 not to extend to bills of exchange, &c.
930
Expense of providing receipt, stamps, &c.
Effect of provision contained in the schedules.
* [ See Ord. No. 5 of 1868 sec. 4.]
Governor in Council may lower rates of stamp duty or altogether exempt the same, &c.
* [See ibid.]
Renewal of damaged or spoiled stamps.
931
Application for renewal.
Collector may repay the amount of damaged stamps instead of giving new stamps.
Coneyance to state truly the amount of the purchase money.
Mitigation or return of penalty under this Ordinance.
Prosecution to be by Attorney General.
Offences cognizable by Magistrates of Police.
Rewards to informers.
Commencement of Ordinance.
932
933
934
Stamp.
No. 12 of 1886.
An Ordinance for imposing and regulating Stamp Duties in the Colony. mtie.
[5th September, 18 6 G. ]
1. This Ordinance may be cited as 'The Stamp Ordinance 1866.'
2. In the construction of this Ordinance the expression 'Governor' shall
include n,terpret,ttin,t of
terms,
tbe`tperson for the time being administering the Government of the Colony
of Hong-
kong, and the term 'Collector of Stamp Revenue' shall include the person
for the time
being appointed by the Governor to have the control and management of the
Stamp Office.
3. The Governor shall appoint a chief officer who shall have the control
and Apueinttent}of
management of the Stamp Office and who shall be called the 'Collector of
Stamp
Revenue,' or by such other title as the Governor shall direct.
4. The Governor may appoint all such other officers as may be required to
carry
on the business of the Stamp Office.
Short title.
5. The salaries of all oflicors appointed under this Ordinance shall be
fixed by
the Governor in Council.
6. For every deed, instrument or writing which shall be executed from the
time
when this Ordinance shall come into force, and which shall be of any of
the kinds
specified as requiring stamps by the schedule annexed to this Ordinance,
there shall
be payable to Government a stamp duty of the amount indicated in the said
schedule
'to be proper for such deed, instrument or writing. [Repealed by No. 5 of
r8G8.]
7. If any person shall draw, accept, endorse, negotiate, pay or receive
payment
of any bill of exchange, promissory note, or other similar instrument, or
if any person
shall make, execute, or sign, any deed, instrument or other writing, on
unstamped or
insufficiently stamped paper or other material, which should bear a stamp
of the value
set forth in the schedule * annexed to this Ordinance, every such person
so offending
shall forfeit a sum not exceeding fifty dollars, or a sum equal to ten
times the value
of the stamp omitted to be used, if the sum so calculated exceed fifty
dollars. Pro-
vided that this section shall not apply to agreements by letter.
$, The Governor in Council shall prescribe the form, size and material of
the
.stamps to be used, and the mode and place of impressing, affixing ox
denoting there-
upon the value of the same under the 0ovisions of this Ordinance, and may
from
time to time alter and vary the orders which he may so issue, and the
orders made by
the Governor in Council under this section shall be published in the
Government
Gazette.
9. It shall be lawful for :the Governor in Council by an order to be
published in
the Government Gazette to authorize the use of adhesive stamps for any
deeds,
instruments or writings required to bear a stamp.
Collator of
SG,mp Itevenuo.
Ce, erner to
appoint all other
officers of the
Stamp Office.
Salaries of
officers.
Stamp duty
payable under
schedule to this
Ordinance.
Penalty for
drawing, &c.,
unatampea or
insufficiently
stamped bill of
exchange, &c.
(' see cW. wo. s
of 1868, s. 4.]
governor in
Council to
prescribe the
form, &,c., of
stamps to be
used,
Governor in
CouuciLmav
authorize the
use of adhesive
stamps for any
steeds, ,Ec,
The holder of a
bill drawn out
of tile Colony to
10111 an adheslvo
stamp thereon
before nego.
tiatink It.
Penalty Pee
negotiatipg ,
snafi bill without
u..4tnmp afllxed
'r for neglecting
to cancel arch
atillnp.
Provisions of
sections 11 and
72 apply to
Promissory
notes.
OR, IDINANCE- No. 12~ - 6v 1866.
Stamp.
Obliteration of 10. In any case where an adhesive stamp shall be used as
hereinbefore authorized;.
aaneasye >i,.ampg
vyen used. the person making the deed, instrument or writing to which.
such stamp is affixed
shall before the deed, instrument or writing shall be delivered out of
his hands,
custody or power, cancel the stamp so used by writing thereon his name or
the
initial letters of his name or in such other manner as to show that such
stamp has
been made use of, and so that the same shall not admit of being used
again; and if'
any person who shall write or give any receipt or discharge, or make or
sign any d t
or order or any other deed, instrument or writing with an adhesive stamp
there
when an adhesive stamp is allowed to be used, shall not bona ,fide in
manner aforesaid
cancel such stamp, he shall forfeit a sum not exceeding fifty dollars.
soa,pns on Bill-_ 11. The duty imposed by this Ordinance on bills of
exchange shall be paid on
account of all bills drawn within but payable out of the Colony, and on
account of all
bills drawn out of the Colony which shall be accepted, endorsed,
transferred, paid or-
otherwise negotiated within the Colony wheresoever the same may be
payable; and
the duty so imposed on bills drawn out of the Colony may be denoted by
adhesive,
stamps to be affixed to such bills as hereinafter directed.
12. The holder of any bill of exchange drawn out of the -Colony and not
having
a proper stamp affixed thereon as heroin directed, whether the same be a
single bill or,
one of a set of two or more bills shall, before he shall present the same
for acceptance
or for payment, or endorse, transfer or in any manner negotiate such
bill, affix thereto a proper adhesive stamp for denoting the duty of this
Ordinance, charged on the-
amount of such bill when drawn singly, and the person who shall present
such bill for
acceptance or payment, or who shall endorse, transfer or in any manner
negotiate such
bill shall, before he shall deliver the same out of his hands, custody or
power, cancel
the stamp so affixed by writing across the bill as file endorsement, his
name or the
name of his firm, and the date of the day and year on which he shall so
write the same
or by affixing thereon or across the same the seal or mark which he is in
the habit of;;
using or in such manner as to show that the stamp has been made use of,
and so that
the same shall not admit of being used again; and if any person shall
present for
acceptance or for payment, or shall accept, pay or endorse, transfer or
in any manner,
negotiate any such bill as aforesaid, whereon there shall not be such
adhesive stamp
as aforesaid duly affixed, or if any person who ought, as directed by
this Ordinance, to
cancel such stamp in manner aforesaid, shall refuse or neglect so to do,
every such
person so offending in any such case shall be liable to the penalty
prescribed in section
7 of this Ordinance, and no person who shall take or receive from any
other person
any such bill as aforesaid, either in payment or as a security or by
purchase; ot
otherwise sllall be entitled to recover thereon, or to make the same
available for any
purpose whatever, unless at the time when be shall so take or receive
such bill, there
shall be such stamp as aforesaid affixed thereto and cancelled in the
manner thereby
directed.
13., The provisions of sections 11 and 12 shall apply to promissory notes
as well
as to bills of exchange, so far as the same lnay be applicable. -
O1fiWNAWE. No. 12~ og 180..
Stamp;
14. If any person shall within the Colony draw any bill of exchange
purporting
to be drawn in a set of two or more, and shall not draw at the same time,
on paper
duly stamped as required by this Ordinance, the whole number of bills of
which such
bill purports the set to consist, he shall forfeit a sum not exceeding
five hundred
dollars.
15. Except as otherwise provided by this Ordinance, no deed, instrument or
wing for which any duty shall be payable under this Ordinance shall be
received as
creating, transferring or extinguishing any right or obligation, or as
evidence in any
civil proceeding in any Court of Justice in the Colony, or shall be acted
upon in any
such Court or by any Public Officer, or shall be registered in any public
office or
authenticated by any Public Officer, unless such deed, instrument or
writing be upon
a stamp or, when an adhesive stamp shall be allowed to be used, shall
bear a stamp of
a value not less than tbat indicated to be proper for it by the schedule
* annexed to t*sed .o~a..vo. i.
of 1868 s.9.1
this Ordinance: Provided that every deed, instrument or writing liable to
stamp duty Proviso:
shall be admitted as evidence in any criminal proceeding, although it may
not have
the stamp required by this Ordinance impressed thereon or affixed thereto.
16. Clause 1. If any deed, instrument or writing requiring to be stamped
under
this Ordinance, shall have been executed on paper not bearing the proper
stamp, the
Collector of Stamp.Revenue if satisfied that the omission or neglect to
execute such
deed, instrument or writing on paper bearing the proper stamp, did not
arise from
any, intention to evade payment of the stamp duty prescribed by this
Ordinance for
such deed, instrument or writing, or, otherwise to defraud the
Government, may on
payment of the proper stamp. duty, or if the deed, instrument or writing
shall be
insufficiently stamped, on payment of such sum as with the amount of the
stamp upon
such deed, instrument or writing shall suffice to complete the prescribed
amount, and
as a penalty, double the amount of the proper stamp duty or of the amount
required
to make up the same, direct tbat such deed, instrument or writing be duly
stamped:
Provided that such deed, instrument or writing be presented to the
Collector of Stamp
Revenue for the purpose of baving the proper stamp affixed to or
impressed upon it
within six weeks from the date of its exenution.
Clause 2. If any deed, instrument or writing requiring to be stamped
under this Ordinance which shall have been executed on unstamped or in-
sufficiently stamped paper shall be brought to the Collector of Stamp
Revenue
for the purpose of being properly stamped after six weeks from the date
of its
execution, but within four months from that date, the collector of stamp
revenue, if satisfied that the omission to execute such deed, instrument
or
writing on paper bearing the proper stamp did not arise from any intention
to evade the payment, of the stamp duty prescribed by this Ordinance for
such
deed, instrument or, writing, or otherwise to defraud the Government may,
on pay-ment,o£a sum: sufficient to make up the proper amount of stamp
duty;
and as a penalty, treble the amount of the proper stamp duty. or of the
amount.
Penalty tbr
drawing bills
pnrportJll~ to-be;
draw, a,aetrof
two or morefand;
not drawing the
whole number
of the sat.
Effect of &
writing not duly
stamped
Deeds Inadvert,
ontly executed:,:
on paper not.-.
bearing proper
stamp. maybe:.
duly stamped on
payment of
proper stamp
duty and penalty,
if brought to the
collector within
six weeks.
Penalty if
executed on
unstamped or
insufficiently!.
stamped paper
and brought to
be stamped after
six vseeka of
execution but
within four
months of that.
date:
Penalty if
lfronght after
four menthe.
=Collector to
determine
whether on
gayment of
pty a deed,
&c., shall be
stamped.
Collector to
decide amount of
stamp duty to be
impressed aeon
any deed, &e:
Ilia Governor
may in certain
cease order the
proper clamp to
be impressed.
Remission of
penalty.
ORDINANCE ?fo. U oi~ 1$66.
Stamp:
required to make-up the same, direct that the requisite stamp be
impressed on
such deed, instrument or writing; or if such deed, instrument or writing
shall
not ho brought to the Collector of Stamp Revenue until after the
expiration
of four months from the date of its execution the requisite stamp may be
ordered to be impressed on payment of the proper stamp duty or of the sum
required to make up the proper amount of stamp duty, and as a penalty,
twenty times the amount of such stamp duty or of the amount requirecto
make up the same.
Clause 3. It shall be the duty of the Collector of Stamp Revenue to
determine whether the requisite stamp shall be impressed on any deed,
instrument or writing falling under the last two preceding clauses, which
shall have been executed on unstalnped or insufficiently stamped paper.
Clause 4. Whenever a doubt shall arise respecting the proper amount of
the stamp to be impressed under this section on any deed, instrument or
writing the Collector of Stamp Revenue shall determine the amount of stamp
to be impressed upon such deed, instrument or writing.
Clause 'v. In any case falling within this section in which it shall
appear
to the Governor that the Collector of Stamp Revenue bas directed an
improper
stamp to be impressed upon any deed, instrument or writing the Governor
may, if the stamp so directed to be impressed upon such deed, instrument
or
writing shall not have already been impressed thereupon, order the proper
stamp to be impressed upon such deed, instrument or writing upon payment
of the proper amount of stamp duty and the penalty to which the bolder of
such deed, instrument or writing is liable under clause 1 or clause 2 of
this
section.
Clause 6. If the Collector of Stamp Revenue be satisfied [' by affidavit'
as'
amended by Ordinance No. 5 of 1868] that the omission or neglect to
execute
such deed, instrument or writing on paper bearing the proper stamp arose
solely from urgent necessity or unavoidable accident, be may ['shall' as
amended by Ordinance No. 5 of 1868] remit the penalties prescribed by this
section.
rh6 aW mp ~ 1'Y. The stamp which shall be impressed under the last
preceding section shall be
impressed ah~ar taken in any Court of Justice to be the proper stamp
required by this Ordinance for
section to be
taken tebethe the deed, instrument or writing on which the same is
impressed.
proper stamp.
In oases falling
under section 18,
civil <lonrta may
receio$in
evidence
nuatamped or
iasnfilciently
stamped deeds
on payment of
the proper stamp
duty and penalty.
* See Ord. No. 6
mf ~ 888 sec. 4.1
18. Clause 1. In any case in which a stamp might be impressed under
section 16
of this Ordinance, any Civil Court may receive in evidence any deed,
instrument or
writing not bearing the stamp prescribed by the schedule * annexed to
this Ordinance
on payment into Court of the proper amount of stamp°z-duty to be
determined by the
Court, whose decision on the point shall be final, together with the
penalty required
by the said section.
ORDINANCE No. 12 of 1x66.
Stamp.
Clause 2. An entry of such payment setting forth the amount thereof
shall be made in a book to be kept by the Court and shall also be endorsed
on the back of the deed, instrument or writing, and shall be signed by the
Court. The Court shall at the end of every month make a return to the
Collector of the Stamp Revenue of the money (if any) which it has so
received
distinguishing between the sums received by way of penalty and the sums
received 1>y way of duty stating the number and title of the suit and the
name of the party from whom such money was received and the date (if any)
and description of the document for the purpose of identifying tile namo;
and the Court shall pay over the money so received to the Collector of
Stamp
Revenue or to such person as be may appoint to receive the same, and the
Collector of Stamp Revenue or other proper authority shall upon the
produc-
tion of the deed, instrument or writing, with the endorsement
bereiribefore
mentioned cause it to be stamped thereon with a stamp of the amount paid
into Court on account of such duty. The provisions contained in clause 6
of
section 16 as to the mitigation or payment of penalties paid to the
Collector
of Stamp Revenue shall be applicable to penalties paid into Court under
this
section.
19. No deed, instrument or writing executed on unstamped or
insufficiently No anatampod°r
insufficiently
stamped paper other than an agreement by letters shall be stamped at any
time after stamped deed,
the execution thereof except as hereinbeforo provided or with the
sanction of the atamheaex°©pt
its aforesaid..
Governor.
20. When in any case other than the cases provided for in sections 16 and
18 of
this Ordinance, any person shall entertain any doubt respecting the
proper amount of
stamp duty for any dee 1, instrument or writing, he may apply to the
Collector of Stamp
Revenue for au adjudication with a view to remove such doubt and shall at
the same
time pay a fee of ten dollars ['one dollar' as amended by Ordinance No. 5
of 1868] for
the same and thereupon the Collector of Stamp Revenue shall determine the
amount
of stamp which such deed, instrument or writing should bear, and on
payment thereof
shall cause such deed, instrument or writing to be impressed with such
stamp and an
additional stamp denoting that such adjudication fee has been paid. A
deed, instru.
ment or writing so stamped, shall be received in evidence as properly
stamped in any
Court of Justice.
21. The Government shall not be responsible for any loss or damage which
shall
occur in respect of any deed, instrument or writing, entrusted to the
Collector of Stamp
Revenue for the purpose of being stamped and no person employed by the
Government
in the stamp office, shall be responsible for any such loss or damage
unless such
person shall wilfully, fraudulently, or by gross negligence cause such
loss or damage.
Procedure on
payment under
preceding clause.
22. The provisions of sections 16 and 18 shall not extend to bills of
exchange or,
promissory notes or to receipts for money.
Procedure in
cases other than
those provided
for In sections 16
and 18 for
determining
proper amount of
stamp duty to be
impressed on any
deed.
Government not
responsible for
loss or damage
to deed, dcc.
Provisions of
sections 18 and
1& not to extend
to bills of
exchange, &c.
Effect of
provlalon
contained fn the
schedules.
* [Bee Z No. 6
.of 1888 sec. 4.]
Governor to
Council may
lower rates oP
stamp duty or
altogether
exempt the same,
&c.
w (e faia.)
Renewal of
asmaaed or
.spoiled stamps.
ORD~TNA1~B'T\Ta Ili :;~P. 4886.
'tamp.
.2B. ' Every person receiving payment of any, sum of 'money the receipt
for which
A°p4ttampa, under this Ordinance requires a stamp shall ((if required):
Repealed by Ordinance No. 5 of
Z8B.8] give a receipt bearing the stamp indicated by this Ordinance and
shall bear the
expense of furnishing the same, and in case of refusal, ['default thereof
' as amended by
Ordinance No. 5 of 1868 shall be liable to a penalty not exceeding fifty
dollars. The
expense of providing the stamp of any bill of exchange, or promissory
note shall be
borne by the person making or drawing or negotiating the same.
24. Every provision contained in the schedule * ailuexed to this
Ordinance shall
be of the same force as if it were contained in the body of the Ordinance.
25. The Governor in Council may from time to time by an order to be
published
in the Government Gazette direct that such lower rates of stamp duty as
be shall
prescribe shall be taken on all or any o£ the deeds, instruments or
writings specified in
the schedule * annexed to this Ordinance or altogether exempt the same
and in like
manner as occasion shall require cancel or vary such order to the extent
of the power
hereby given. Such cancelment or variation shall also be notified in the
Government
Gazette.
26. Clause 1. If any stamp shall have become damaged, spoiled, or unfit
for use
either by any accident happening to the same or because of some error in
tile drawing
up or copying of any deed, instrument or writing thereupon, which being
discovered
before such deed, instrument or writing shall be finally signed and
executed, renders
the same of no avail; or when by reason of the death or refusal of the
party whose
signature may be necessary to effect the transaction intended by such
deed, instrument
ox writing it remains incomplete and of no avail; or when by the refusal
of any office
or trust that may be granted by a deed, instrument or writing it has
failed of the
purpose intended; or if any deed, instrument or writing duly stamped
shall not have
been finally executed by reason of any accident having happened to the
same, or because
of some error in the drawing up or copying thereof having been
discovered, the same
is rendered of no avail; or if by reason of failure of consideration the
transaction
intended by such deed, instrument or writing cannot be effected, or such
transaction
has been effected by some other deed, instrument or writing duly stamped
or in the
case of a promissory note, bill of exchange, or the like if by
non-delivery to the payee
or person acting on his behalf or from other cause the same is never
brought to use
and in the case of a bill of exchange other than a bill drawn in sets as
provided in this
Ordinance if it shall not have been presented fox acceptance, in all such
cases it shall
be competent to the Collector of the Stamp Revenue upon delivery being
made of such
stamped paper so damaged, spoiled, or rendered unfit for use to cause a
similar stamp
or stamps of equal value to be delivered to the owner of such stamp so
damaged,
spoiled, or rendered unfit for use or to his representative, without
payment. The
provisions of this section shall not extend to any bill of exchange drawn
in a set, if any
one of such set shall have been delivered to the payee, nor to any
adhesive stamp:
' N SCE No: 129 -op 4806.
Stamp.
Clause 2. The owner of any stamp which shall be damaged, spoiled, or
Application for
renewal.
rendered unfit for use as aforesaid shall prefer his application to the
Collector
of Stamp Revenue and if such Collector be of opinion that the application
ought to be complied with he shall deliver or cause to be delivered,
subject to
the provisions of this Ordinance, to the party or his representative a
stamp
similar or of equal value to that which has been damaged, spoiled, or
rendered
unfit for use. Provided that the application be made within six months of
the period when the stamp shall have become damaged, spoiled, or rendered
unfit for use.
Clause 3. In any case in which under this section the Collector of Stamp
Revenue may give a new stamp in lieu of a stamp damaged, spoiled, or
rendered unfit for use, he may in lieu thereof if he shall see fit repay
to the
party making the application the amount of such stamp in money.
2'l. In every instrument charged under the schedule annexed to this
Ordinance
with an ad valorem duty, the consideration money or amount paid or
secured or agreed.
to be paid or secured thereunder shall be truly expressed and set forth
and in default
thereof every person who shall knowingly and wilfully execute any such
instrument
.and, every person who shall knowingly and wilfully insert or set forth
in any such
instrument, a less amount than the full and true consideration money or
amount paid
-or secured or agreed to be paid or secured thereunder shall forfeit a
sutn not exceeding
two bundred and fifty dollars.
28. The Governor may upon petition order any penalty imposed under this
Ordi. -litigation or
return of penalty
nance to be mitigated and if paid may order the whole or any part of it
to be returned, under this
Ordinance.
and all decisions, orders, or acts of the Collector of Stamp Revenue
shall be open to
revision by the Governor and may by him be reversed, altered, or modified.
29. No person shall be proceeded against for any offence affecting the
public rroseeution t,, be
by Attorney
revenue under this Ordinance except at the suit or prosecution of or with
the consent 0-eneral.
.of the Attorney General.
30. Every offence under this Ordinance may be summarily tried by the
'Magis-
trates of Police or either of them.
Colloot.or nniy'
repay tile amount
oP damnged
stamps illaread of
giving nets
:cramps.
Conveyance to
state truly the
amount of the
purchase money.
31. The whole or any portion of every fine recovered under this Ordinance
may be
awarded to the informer either by the Court imposing the fine or by the
Governor.
32. This Ordinance shall commence and take effect on such day as shall
hereafter Co n1mencemcnt
Ordinance.
be fixed by proclamation under the hand of the Governor. of
Offences
cognlzable by
Ma~ietrates of
Rewards to
informers.
ORDINANCE No: 12 or 1866.
Stamp.
SCHEDULE.
[,9cc Ordinance No. 5 of 1868 x. 4.]
l nnta-i-ning a spec*ation rf the deeds, instruments and wr°itings jvhich
require to be atmmpcd under
th-is Ordinance., and of the proper stamps for such derds, instruments
and ?vritingx.
1.5 Agreement, or any minute or memorandum of an agreement'
nut being under seal or of the nature of an obligation for the pay-
ment of money, and not specially charged with duty under this
schedule, whether the same be only evidence of a contract or obli-
gatory upon the parties, ..
NOTE.-If tore or ~i.ore letters arc njj'ered in evidence to prove
an agreement. hetrvecn the parties who shall leave written
xuoh letters, it will be su,ffleient if any one rf xur,h letters be
stamped as an agreement.
EXEMPTION.
Label, slip ox memorandum containing the heads of any fire or
marine insurance to be effected.
Memorandum, letter or agreement made for or relating to the stele
of any goods, wares or merchandise, or to the sale of any shares in any
public company.
Memorandum or agreement. made between the muster and
mariners of any ship for wages.
2. Bank notes, or other obligations for the payment of money
issued by any banker or banking company in the Colony for locals
circulation and payable to bearer on demand,
3. Bills of exchange, promissory notes or other obligations for
the payment of money not included in t.hclastpreceding articles and
not being cheques or orders for the payment of money at eight or on
demand, if drawn singly, . ,. .
If drawn in sets, .....
d. Bill of lading or acknowledgment of or for any goods or1
effects to be exported, for each part of every act, , ,. )
ei. Bond or other obligation concerning real>omlcntia and i
6. Charter party or any agreement; or contract for the cltarterl
or hiring of any sea going ship or vessel,
i. Transfer of shares or stock in any public company,
g. Power of Attorney,
9. Note of protest, by any commander ox master of a vessel, .......
50 cents.
~1 stamp duty of half per cent
per $100 (of the average
va lrte of such notes in cir-
ctdationduming each half'
dear to be calculated by
the value of suck notex
in circulation ou the last
,Saturday of each month
during such. half year,
from a statement t7teretlf
to be furnished by each
banker or banking com-
pany to the Collector of
Stamp Revenue and veri-
fied art oath by the bankers
nr the ina.nagen or agent
and accountant of such
banking company.
00 cents on each part of th.x
set.
10 cents.
When the aunt secured dons
not exceed $10,000, E10,
n:7r.en above $10;000, $20.
~.~'ee Artinte 13.
25 certt$.
ORDINANCE No. ' 12 of 1366.
Stamp.
10. Any notarial act whatsoever not otherwise charged in this
11. Receipt or discharge given for the payment of money or in
acquittal of a debt paid in money or otherwise, when the sum re ~ 3 catty.
.ceived, discharged or acquitted exceeds $lU, . .....................
EXEMPTIONS.
Letter scat by post, acknowledging the arrival of a currency, or
promissory note, bill of exchange, or any security for money.
Receipt or discharge written upon or contained in any bill of
exchange, promissory note, deed or other instrument charged with
Anty under this schedule and duly stamped . .
..............................
12. Probates and letters of administration with or
the will annexed,
without
13. Conveyance, assignment or instrument. of any kind or des-
cription whatsoever not specially charged with duty under this
schedule executed for the transfer for valuable consideration either
byway of mortgage or otherwise of any property, moveable or immo-
v cable or of any right, title, claim or interest in, to, or upon the
same,
Where in a mortgage the sum secured is unlimited, : ....
Deed or other instrument of gift, or of exchange or settlement
where no money consideration or a merely nominal money conside.
ration passes, .
....................................................................
EXEMPTION.
Transfer by mere endorsement. of a duly stamped bill of exchange,
promissory note or other negotiable instrument, or of a bill of lading,
and transfer by assignment of a policy of insurance.
11. lllortgage, . .... ..........................................
15. Re-assignment of any mortgaged property .......
16. Letter or other instrument of hypothecation accompanying(
.deposit of documents of title to any property,
............................
17. Duplicate or counterpart of any deed, instrument or writ-
ing of any description whatever chargeable with duty under this
If the duty chargeable on the original exceejs 50 cents but does'
not exceed $10, . ,.
If the duty chargeable on the original exceeds $10 but does)
not exceed $20,
If the duty on the original exceeds $20, ..............
Provided that such duplicate or counterpart stamp shall be affixed
upon the production of the original deed, instrument or writing
bearing its proper stamp and not otherwise.
-The. vaine ad ralorein. duty
its on a anrtt;cy/rrnre to be!
ca.lcttlated tryrnn the value
rf the, estate and, Affects
./or or in respect of xulaiah
s2tn7t 1))-obate or letters
(!f administration shajl
be granted exclusive of
what the deceased shall
have been, possessed (?f or
entitled to as a trvtxtrr
for any other person or
Trcrsuns, and not bcn.r;lr'-
ni.allJ.
cents for r2 ur y $1()0 nrTrart
o/' $lU0 r?f the considera-
t.2ort Inoney Or amount
cexred uy to$ 1,000, and
$2 for every $1,400 or
dart of $1,000 after flee
,/irat $1,000.
Sec article 13.
Yhr. came as nn the assig>xntent.
rSame as a onortgagc.
TTte same dutyas tTteorzginal
urlaen sunh duty does 'hut
exceed JO l'PrltA.
ORDINANCE, No. 1i2 or i$66.
18. Lease or agreement for a lease made for a term of years
or for a period determinable with one or more fife or lives or1
otherwise contingent in consideration of a sum of money paid i ))n
the way of premium, fine or the like if without rent, ...................
19. Lease or agreement for a lease of any land, house, building
or tenement at a rent without any payment of any sum of money by
way o fine or premium:-
When the rent calculated for a whole year shall not exceed ~
in value $100, ..~.... ..
Above $ 100 but not exceeding $ 2,50
$ 250
$ 600
$1,000
$2500
,
$1,u00 .
.
$ 500$2,500.
$5000 , .
and for every additional $1,000 or any part
thereof..,.....................
20. Lease or agreement for a lease of any land, house, building
or tenement, stipulating for a rent' granted in consideration of a
fine or premium, ..........
NOTE.-A lease, executed in pursuance of a duly stamped
agreement fbr the same, shall require a stamp of one
dollar only, to by a.(J'zxed on production of such agreement.
21. Every instrument in writing under seal not otlicrwiscl
>alx:cially charged with duty under this schedule, j
GENERAL EXEMPTIONS.
Any deed, instrument or writing of any bind whatsoever made or
executed by or on behalf of Her Majesty or for any department of
Her M'ajesty's Service, or ivlicrcby iuly property or interest is
transferred
to or any contract of any kind whatsoever is made with lIer Majesty
or any person for or on behalf o£ Her Majesty or any such department
as aforesaid.
Norr.-The, ,foregoinq exenrptitrn dues not extend to any
decd, instrument yr ovritinry, cmcuted by the Registrar of
the b'nprcrn.e Court as U,fJ'tcirel, fl dm.i.nistrator or by a
,receive?- appointed by any Court; 7zcitlccr does it extend to
a sale made, fbr the recovery of an arrerrr of revenue or
rent or in satdafirctlun of a decree or rrrdcr of Court, in any
of which casr:v the prurrlcasrr shall be required to pall in
addition to the purchase ni.oney the amount of tTiercyuisite
stamp.
When of several deeds, instruments or writings a doubt shall arise
which is the principal, it shall be lawful for the parties to determine
for themselves which shall be so deemed.
In any case however where there are more deeds than one, every
other deed than the principal requires a stamp of two dollars and every
such collateral deed shall specify by its contents which other is the
principal deed.
Any deed, in strument or writing required by the foregoing schedule
to be stamped may be written on one or more stamps if the value of
the stamps used amount to the valuq required by the schedule.
The same ad valorem stamp -
as on a conveyance. See.
article 13.
When the lease is ~I
for a period not I
exceeding one yenr.i
$ c.
0.50
1.00
2.00
4.00
10.00
20.00
5.00
when the lease is
for a period ez-
Ceeding one year.
2.00
4.00
8.00
20.00
40.00
10.00
A stamp of value equal to the
joint value of the stamps
for a conveyance in. con-
sideration of tlae fznc. and
a lease for the rent.
[In, forcefiom the 10th October, 1867, under proclamation 28th September
186'..
Repealed with all orders made thereunder by Ordinance No. 15 of 1884.
NOTE.-For orders'by the Governor in Council under this Ordinance.
See order 28th September 1867, gazette same date.
See order and rules 4th October 1867, gazette 5th-of the same month-
See order 18th October 1867, gazette 19, of the same month. .
See order 28th October 1873, gazette 1st November 1873.
See order 16th December 1882, gazette 16th of the same month.
925
Title.
Short title.
Interpretation if terms.
Appointment of Collector of Stamp Revenue.
Governor to appoint all other officers of the Stamp Office.
Salaries of officers.
Stamp duty payable under schedule to this Ordinance.
Penalty for drawing, &c., unstamped or insufficiently stamped bill of exchange, &c.
[* See Ord. No. 5 of 1868, s. 4.]
Governor in Council ot prescribe the form, &c., of stamps to be used.
Governor in Council may authorize the use of adhesive stamps for any deeds, &c.
926
Obliteration of adhesive stamps when used.
Stamps on Bill of Exchange, &c.
The holder of a bill drawn out of the Colony to affix an adhesive stamp thereon before negotiating it.
Penalty for negotiating such bill without a stamp affixed or for neglecting to cancel such stamp.
Provision of sections 11 and 12 apply to Promissory Notes.
927
Penalty for drawing bills purporting to be drawn in a set of two or more and not drawing the whole number of the set.
Effect of a writing not duly stamped.
[ *See Ord. No. 5 of 1868 s. 4.]
Proviso.
Deeds inadvertemtly executed on paper not bearing proper stamp may be duly stamped on payment of proper stamp duty and penalty, if brought to the colllector within six weeks.
Penalyt if executed on unstamped or insufficiently stamped paper and brought to be stamped after six weeks of execution but within four months of that date.
928
Penalty if brought after four months.
Collector determine whether on payment of penalty a deed, &c., shall be stamped.
Collector to decide amount of stamp duty to be impressed upon any deed, &c.
The Governor may in certain cases order the proper stamp to be impressed.
Remission of penalty.
The stamp impressed under the preceding section to be taken to be the proper stamp.
In case falling under section 16, Civil Courts may receive in evidnce unstamped or insufficiently stamped deeds on payment duty and penalty.
* [ See Ord. No. 5 of 1868 sec. 4.]
929
Procedure on payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and 18 not to extend to bills of exchange, &c.
930
Expense of providing receipt, stamps, &c.
Effect of provision contained in the schedules.
* [ See Ord. No. 5 of 1868 sec. 4.]
Governor in Council may lower rates of stamp duty or altogether exempt the same, &c.
* [See ibid.]
Renewal of damaged or spoiled stamps.
931
Application for renewal.
Collector may repay the amount of damaged stamps instead of giving new stamps.
Coneyance to state truly the amount of the purchase money.
Mitigation or return of penalty under this Ordinance.
Prosecution to be by Attorney General.
Offences cognizable by Magistrates of Police.
Rewards to informers.
Commencement of Ordinance.
932
933
934
Abstract
925
Title.
Short title.
Interpretation if terms.
Appointment of Collector of Stamp Revenue.
Governor to appoint all other officers of the Stamp Office.
Salaries of officers.
Stamp duty payable under schedule to this Ordinance.
Penalty for drawing, &c., unstamped or insufficiently stamped bill of exchange, &c.
[* See Ord. No. 5 of 1868, s. 4.]
Governor in Council ot prescribe the form, &c., of stamps to be used.
Governor in Council may authorize the use of adhesive stamps for any deeds, &c.
926
Obliteration of adhesive stamps when used.
Stamps on Bill of Exchange, &c.
The holder of a bill drawn out of the Colony to affix an adhesive stamp thereon before negotiating it.
Penalty for negotiating such bill without a stamp affixed or for neglecting to cancel such stamp.
Provision of sections 11 and 12 apply to Promissory Notes.
927
Penalty for drawing bills purporting to be drawn in a set of two or more and not drawing the whole number of the set.
Effect of a writing not duly stamped.
[ *See Ord. No. 5 of 1868 s. 4.]
Proviso.
Deeds inadvertemtly executed on paper not bearing proper stamp may be duly stamped on payment of proper stamp duty and penalty, if brought to the colllector within six weeks.
Penalyt if executed on unstamped or insufficiently stamped paper and brought to be stamped after six weeks of execution but within four months of that date.
928
Penalty if brought after four months.
Collector determine whether on payment of penalty a deed, &c., shall be stamped.
Collector to decide amount of stamp duty to be impressed upon any deed, &c.
The Governor may in certain cases order the proper stamp to be impressed.
Remission of penalty.
The stamp impressed under the preceding section to be taken to be the proper stamp.
In case falling under section 16, Civil Courts may receive in evidnce unstamped or insufficiently stamped deeds on payment duty and penalty.
* [ See Ord. No. 5 of 1868 sec. 4.]
929
Procedure on payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and 18 not to extend to bills of exchange, &c.
930
Expense of providing receipt, stamps, &c.
Effect of provision contained in the schedules.
* [ See Ord. No. 5 of 1868 sec. 4.]
Governor in Council may lower rates of stamp duty or altogether exempt the same, &c.
* [See ibid.]
Renewal of damaged or spoiled stamps.
931
Application for renewal.
Collector may repay the amount of damaged stamps instead of giving new stamps.
Coneyance to state truly the amount of the purchase money.
Mitigation or return of penalty under this Ordinance.
Prosecution to be by Attorney General.
Offences cognizable by Magistrates of Police.
Rewards to informers.
Commencement of Ordinance.
932
933
934
Title.
Short title.
Interpretation if terms.
Appointment of Collector of Stamp Revenue.
Governor to appoint all other officers of the Stamp Office.
Salaries of officers.
Stamp duty payable under schedule to this Ordinance.
Penalty for drawing, &c., unstamped or insufficiently stamped bill of exchange, &c.
[* See Ord. No. 5 of 1868, s. 4.]
Governor in Council ot prescribe the form, &c., of stamps to be used.
Governor in Council may authorize the use of adhesive stamps for any deeds, &c.
926
Obliteration of adhesive stamps when used.
Stamps on Bill of Exchange, &c.
The holder of a bill drawn out of the Colony to affix an adhesive stamp thereon before negotiating it.
Penalty for negotiating such bill without a stamp affixed or for neglecting to cancel such stamp.
Provision of sections 11 and 12 apply to Promissory Notes.
927
Penalty for drawing bills purporting to be drawn in a set of two or more and not drawing the whole number of the set.
Effect of a writing not duly stamped.
[ *See Ord. No. 5 of 1868 s. 4.]
Proviso.
Deeds inadvertemtly executed on paper not bearing proper stamp may be duly stamped on payment of proper stamp duty and penalty, if brought to the colllector within six weeks.
Penalyt if executed on unstamped or insufficiently stamped paper and brought to be stamped after six weeks of execution but within four months of that date.
928
Penalty if brought after four months.
Collector determine whether on payment of penalty a deed, &c., shall be stamped.
Collector to decide amount of stamp duty to be impressed upon any deed, &c.
The Governor may in certain cases order the proper stamp to be impressed.
Remission of penalty.
The stamp impressed under the preceding section to be taken to be the proper stamp.
In case falling under section 16, Civil Courts may receive in evidnce unstamped or insufficiently stamped deeds on payment duty and penalty.
* [ See Ord. No. 5 of 1868 sec. 4.]
929
Procedure on payment under preceding clause.
No unstamped or insufficiently stamped deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in sections 16 and 18 for determining proper amount of stamp duty to be impressed on any deed.
Government not responsible for loss or damage to deed, &c.
Provisions of sections 16 and 18 not to extend to bills of exchange, &c.
930
Expense of providing receipt, stamps, &c.
Effect of provision contained in the schedules.
* [ See Ord. No. 5 of 1868 sec. 4.]
Governor in Council may lower rates of stamp duty or altogether exempt the same, &c.
* [See ibid.]
Renewal of damaged or spoiled stamps.
931
Application for renewal.
Collector may repay the amount of damaged stamps instead of giving new stamps.
Coneyance to state truly the amount of the purchase money.
Mitigation or return of penalty under this Ordinance.
Prosecution to be by Attorney General.
Offences cognizable by Magistrates of Police.
Rewards to informers.
Commencement of Ordinance.
932
933
934
Identifier
https://oelawhk.lib.hku.hk/items/show/227
Edition
1890
Volume
v2
Cap / Ordinance No.
No. 12 of 1866
Number of Pages
10
Files
Collection
Historical Laws of Hong Kong Online
Citation
“STAMP ORDINANCE, 1866,” Historical Laws of Hong Kong Online, accessed March 16, 2025, https://oelawhk.lib.hku.hk/items/show/227.
