STAMP (AMENDMENT) ORDINANCE, 1868
Title
STAMP (AMENDMENT) ORDINANCE, 1868
Description
Stamp Duties.
No. 5 of 1868.
An Ordinance to amend 'The Stamp Urdiu,ncc, 1868.'
[21nd May, 1868.]
WHEREAS it is expedient to amend, 'The Stamp Ordinance, 1866;' Be it
enacted by the Governor of Hongl:ong, with the advice of the hegislative
Council thereof, as follows:-
(l.) There shall be inserted in clause 6 of section 16 after the word
'satisfied':
the words 'by affidavit,' and the word °°shall' shall be substituted
for 'may' in the same clause.
(2.) In section 20 there shall be substituted for the words 'ten dollars'
the
words 'one dollar.'
(3.) From section 23 there shall be omitted the words 'if required' and
for
the words '° case of refusal' there shall be substituted the words
'° default thereof.'
21. It shall be lawful for all Courts and Magistrates and for the
Collector of Stamp
Revenue and all persons employed for the sale or distribution of stamp
and they are
hereby required to ta>~e possession of any~deed, instrument, or
writing.as.to which any
offense or bread of the provisions of the law relating to stamps may
appear to hope
been committed and to deliver the same to be used in any prosecution or
proceeding
111 any Court.
°seotwonsaFssmne 3. Section 6 of 'The Stamp Ordinance, 1866,' shall he
repealed, but such.repeal.
8ta'm~erd3na~oe,
a tBiiQhR~pe~a~-: , shall not affect any proceeding pending, or any right
that has arisen or may arise, or
nettoa
proceeding ~eeotanp , ,-'y. penalty incurred or tbaa may be incurred in
respect of any transaction, get,: matter;
-'- , - _
pending, . e. .~` or,th2ng done or existing prior to, or at the
commencement of this Ordinance; under or
by virtue of the said section.
OIiDINXNCE \o.. a oy1;86g,.
Stamp Duties.
4. For every deed, instrument, or writing which shall be executed from
the time SUMP
~V89ab1Q as in
when this Ordinance shall come into force, and -which shall be of any of
the kinds Y~''~d
specified as requiring stamps by the schedule annexed to this Ordinance,
except as
provided hereafter in section 5 of 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. Whenever the word 'schedule' occurs in any part
of 'The
Stamp Ordinance, 1866,' except section G thereof, it shall be read 'as
having reference
to the schedule annexed to this Ordinance.
5. The Governor in Council shall for twelve mouths after the commencement
of Governor In
this Ordinance, have power to declare by any order duly, published in the
Gazette that Connell may
declare schedule
till further notice the stamps required by the schedule o£ 'The,Stamp
Ordinance, 1866,' (01 ,~ n,°;De e, lace,
shall be the stamps to be used for any deed, iastatimeiit; or writing
specified in such t' f° In ftn.
order in lieu of the stamps required under the schedule to this Ordinance
annexed.
6. This Ordinance may be cited for all purposes as 'The Stamp
(Amendment)snorw,ctae.
Ordinance, 1868,' and shall commence and tape effect on such day as
shall hereafter cmnmencomout
:be fixed by proclamation under the baud of tho Governor: of Ordinance.
SCHEDULE.
Gbrttaianing a- speoffiea.tion of the deals, instrunrcnts and writings
nle£cla reyrcere to be stamped u.ndcr
this Ordinaprce, and of thel`,nycr~ stairryc fur molt, deeds,
instrupnentp; and -writings.
1. Agreementor any minute or memorandum of an agreement
not being under seal or of the nature of an obligation for the pay -
went of money, and not specially charged wit duty under this
schedule, whether the same be only evidence of a contract or obli
gatory upon the parties, and brokers' notes or any document having
reference to the sale or purchase of any mercha.ndize, given by any
broker, : .......................................... ..........
oT1E.-If two or more letters arc njfcrred in evidence to prove
an agreement bet7ecen the parties who shall have written
such letters, it will be rtr frciant if arry one of such. letters, be
stamped as au agreement.
Label, slip or memorandum containing the heads of any fire or
-marine insurance to be effected,
Memorandum, letter or agreement made for or relating to the sale
of any goods, wares or merchandizc, or to the sale of any shares in any
public company not being a broker's note or document given by a
broker.
Seamen's advance note or- memorandum or agreemer5t made
between the master and mariners of any ship for wages.
Emigration contract. Passage ticket.
2. Bank notes, or other obligations for the payment of money
issued by any-banker or banking company in the Colony- for local-,.
circulation and payable to bearer on demand, ;,
El stanrp duty of two thiMpt
per cent per annum par_
$100 rf tlce az:eraqcvk2oe,
nf'suelc notes in aarau.Tit=
tion. 1'o bc. collected
monthly on a statement.
tlerecfto bafuriisled-hy
each--banher.or banking:
camp. and to tlic Galledcav
of .5`tcvmp Revenue, at the
and-of caola month, and by
the banker or themzanagar
or agent ard accountant
rfsuc7ebaakingcompang.
12. Probates and letters of .administration with or without
6he mill annexed, (administration bonds exempt),
URD-IN,AXCE; yVa5: oFv'1$6$:
Stamp Duties.
3. Bills of excltan~,re, promissory notes or other obligations for
the paymentofmoney not inclndedinthelastpreccding article and
not bema cheques or orders for the payment of money at sight or on
Bank cheques payable on demand to any person, to bearer, or
titder, 2 cents sack. ,
NOTE.-Clceqnea drawn out of, but payable $n the Colony
to be treated as bills of exchange.
.
rieeA for each part of. every set, - -,
EXEMPTION.
Bills o£ lading for any goods or effects shipped by any fJrovcrn-
ment officer on account of Government.
6. Bond or other obligation concerning respondentia and
botbomry, and average statement or bond where no statement is
' : ' 6:.Charter party or any agreement or contract for the charter,
nihiring of any sea going ship or vessel, , .
7. Transfer of shares or stock in any public company, scrip
certificate to be exempt, :
8. Power of Attorney,
9. :Tote of protest, by any commander or maatcr of a vessel ........
10. Any notarial act whatsoever not otherwise charged in this
II. Receipt or discharge given for the payment o£ money or in)
-Acquittal o£ a debt paid in money or otherwise, when the suns to. ~ .
acived,-discharged or'acquitted exceeds $1V, , .
EXEMPTIONS,
Letter sent by post, acknowledging the arrival of a currency, or
1)1',QMIsaory note, bill of exchange, or any.security for money. .
Receipt or discharge written upon or contained in any bill of
'expliange;, promissory note, deed or other instrument charged with
tiuty.u>uder this schedule and duly stamped, and receipts forpayand
allowances of persona in the service of the Government, whether Civil,
Naval or Military . .,
Mot exccading $100, if
drawn singly, ... ....$0.30
If in sets. jbr rack
part rf a set,...'..,$O.TS
Exceeding $100, and
not cxcceditzg $3,000-
If drawn, singly,
If in sets, for each,
part of a set, . $0.50
Exceeding $3,000-
If drawn singly, $1.50
If in sets, fur cacti
part of a act $0.7LL
10 yenta.
60 cents for every $1,000 or-
paTt of$ 1,000.
Veeeed not exceu7inp 400 Tons, ~5.00
Exeeedp. 200 and ,wt exceetlp. 300 $5.00
7t0;1 600 , ~OD
., bw
, 750 ,.
750 r ON $6.W.
Every 100 lone over 1,000 Lens, 'h..50
C y Charter under 200 ~t.00each,
do. above 200 , C$5.00
Duty to be cfculutcd aii Iieateta''ed
forrnage.
60 cents for every $GOO.or°
fraetirnt of $500.
$2.
25 cants.
3 cents.
The same ad valorenz dtrty-
as on a conveyance to be
calculated upon tkevcilue. ,
of the estate and effects
fur or in respect of which
suck 'Probate or -letters
of administration shall
be granted exclusive of
what Ike deceased skald
have been possessed of or
entitled to as a trustee
far any utlzer:persan or
.persons, and nut benefi-
cially.
GR1i1N.AXCE-'-N0-,.--,5 OF' 1868.
rs`11aj4 -Dutks.
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 of an3
property, moveable or immovcable, or of any right, title, claim, or'
interest in, to, or upon the same, , . ,
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 o£ a bill o£ lading,
and transfer by assignment of a policy o£ insurance.
14. Mortgage, , , , ,
Where in amortga.gc the sum secured is unlimited, ..................
15. Re-assignment of any mortgaged property ,
IB. Letter or other instrument of hypothecation accompanying ~
.deposit of documents o£ title to any 1>roperty, .
' : 79. Duplicate or counterpart of any deed, instrument or WTI t-
ing of any description whatever chargeable with duty under this
-prdiriance,: , . -.. ..,...
Tithe duty chargeable on the original eigoeeda $l'but does not
exceed $10, . , , . . ,
If the duty chargeable on, the original- exceeds $TO but does-
not exceed $20 .
If the duty oil the on¢ ginil exceeds $20, ,
Provided that such duplicate or couiiteipart stamp shall be affixed
upon the- production of the original -deed, :instrument- or writi,i?g
baring its proper stamp and not otherwise.'
I R. Lease or agreement .nr a lease made for a term, o£ .years'
or for a period determinable with ``one `or-mpie lie or lives.- or
otherwise contingent in consideration of a arm of money paid in,
the way of premium, fkne.or the like if without ran.t, : : : ,
1.9 lease or -agreement for a lease of any land, house, building
rot. tenmeut at a.ren>: lvithout'any payment of-ariy suyno of money by
may. Q one 9r Premium
:-.
;hen tie-rentjox, the year sball.no£ exceed $250, :: ... .. ...
under `'$ : X00 ,. . :
for every additior
.$1;QUO~or part . - . . ...... ., ,
Exempt, >;iTl.iexit.a`launder $50.
?;icentsfaa'czery$100m~aart
of $100 of the oo-naidr?'tc-
titraa antrraca,/ or aarwasatt
secua'rtl up to$ 1.000, and
$2 for every $1,000 or
part trf $1,000 trf'ttr the
/asst $1,000.
$i on first $1,000 or hart of
$1,000, and 50 cents on
every other $1,000 or
part thereof.
25 cents on every St-),000 or
hart. of $5,000.
!'he Same duty us the oa ayBaia&.
when such, flaety docx not
.'fho.sa-nLe ad a:uloaraaa stauy
its oat rc ooaanreyancc. vest,
0.25. , 0.50
o ~o > .l.oo
Loo 2.00
2.00 4.00
. U0 - -1 Q.60t 20.00
1.25; . - 2.60 ~5,00
ORDINANCE INO, 5~ eir 111,86180
$tamp DZGtGG'8.
20. Lease or agreement for a lease of any Land, house, building
or stipulating for a rent granted in consideration of, a
fine or hrcmium, , ,
NoTH.-Ei lease, executed in pursuance of a duly stamped
agreement for the same. shall require a stamp of one
dollar only, to be affta'ed,un production of such agrcentent.
21 Every instrument in writing under seal not otherwise;
specially charged with duty under this schedule, : !
22. Policies of marine insurance and every copy, . . . ,
23. Articles of clerkship, or contract whereby any person shall
first become bound to serve as a clerk, in order to his admission as
an attorney or solicitor, ,
24, Warrant of attorney,.
28. Copartnership deed or other instrument of, ,
2E. Cognovit and arbitration award,, ,
GENERAL EXEMPTIONS.
Any deed, instrument or writing of any kind whatsoever made or
exocuted by or on behalf of Tier Majesty or of any department of
xlor-Majesty's service, or whereby any property or intercatis
transferred..
Lo or any contract of any kind whatsoever is made with tier Majesty
or any person for or on behalf of Her Majesty or any such department
as aforesaid.
NOTE.-,TJee egalnfl exantption does not extend to any
decd, instrument in- mrritimy executed Fry, the Registrar of,
the Supreme Court as OJlcial Administrator or by a
receiver appointed by any G'ourt, or to any deed, inatru-
-mcnt, or icritiny re>trlcrrjd.ntecssary by any Ordinance or
by the order of any Quurt; neither does it e.ctund to a sate
made for the recovery of an krrear of ravenuc or rent or
in satisfaction rf a ~erce or order of Court, in any of
wAinh. cases the,patrehascr shall be required to pay in.
addition to the purchase.mtoney the avuownt,uftltercquisi.te
stamp.
A stamp of value equay to thr
joint value of the atamupx=.
for a conveyance ix con-
sideration of the Etna a.nd-
a lease for the rent.
10 cents each.
[In force originally from 23rd May, 1888, by proclamation of same dote:
but
date of coming into force altered by Government Notification of the 25th
May, 1868, to the Ist July in the same year; repealed by
Ordinance No, 15 of 1884.E
NOM --For orders of the Governor in Council under this, Ordinance
fee order of the 9th .Fune,,1868, (Gazette 13th of the scz>ne. month,).
order-,
of the 26th October, 1868, (Gazette 31st of the same month,) additional
order of the 21st November, 1868. (Gazette of the-same date.)
See also further additional. order of the 15th December, .1882; referred
to ct~
foot of Ordinance 1V6. 12 of 1856.
1002
Title.
Preamble.
Amendmetns in 'The Stamp Ordinance, 1886.'
Section 16.
Section 20.
Section 23.
All Courts, &c., to take possession of deeds, &c., as to which offence may appear to have been committed and to deliver the same to ebe used in prosecutions.
Section 6 of 'The Stamp Ordinance, 1866,' repealed, but such repeal not to affect any proceeding pending, &c.
1003
Stamp duty to be payable as in schedule.
Governor in Council may for twelve months declare schedule of Stamp Ordinance, 1866, to be in force.
Short title.
Commencement of Ordinance.
1004
1005
1006
No. 5 of 1868.
An Ordinance to amend 'The Stamp Urdiu,ncc, 1868.'
[21nd May, 1868.]
WHEREAS it is expedient to amend, 'The Stamp Ordinance, 1866;' Be it
enacted by the Governor of Hongl:ong, with the advice of the hegislative
Council thereof, as follows:-
(l.) There shall be inserted in clause 6 of section 16 after the word
'satisfied':
the words 'by affidavit,' and the word °°shall' shall be substituted
for 'may' in the same clause.
(2.) In section 20 there shall be substituted for the words 'ten dollars'
the
words 'one dollar.'
(3.) From section 23 there shall be omitted the words 'if required' and
for
the words '° case of refusal' there shall be substituted the words
'° default thereof.'
21. It shall be lawful for all Courts and Magistrates and for the
Collector of Stamp
Revenue and all persons employed for the sale or distribution of stamp
and they are
hereby required to ta>~e possession of any~deed, instrument, or
writing.as.to which any
offense or bread of the provisions of the law relating to stamps may
appear to hope
been committed and to deliver the same to be used in any prosecution or
proceeding
111 any Court.
°seotwonsaFssmne 3. Section 6 of 'The Stamp Ordinance, 1866,' shall he
repealed, but such.repeal.
8ta'm~erd3na~oe,
a tBiiQhR~pe~a~-: , shall not affect any proceeding pending, or any right
that has arisen or may arise, or
nettoa
proceeding ~eeotanp , ,-'y. penalty incurred or tbaa may be incurred in
respect of any transaction, get,: matter;
-'- , - _
pending, . e. .~` or,th2ng done or existing prior to, or at the
commencement of this Ordinance; under or
by virtue of the said section.
OIiDINXNCE \o.. a oy1;86g,.
Stamp Duties.
4. For every deed, instrument, or writing which shall be executed from
the time SUMP
~V89ab1Q as in
when this Ordinance shall come into force, and -which shall be of any of
the kinds Y~''~d
specified as requiring stamps by the schedule annexed to this Ordinance,
except as
provided hereafter in section 5 of 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. Whenever the word 'schedule' occurs in any part
of 'The
Stamp Ordinance, 1866,' except section G thereof, it shall be read 'as
having reference
to the schedule annexed to this Ordinance.
5. The Governor in Council shall for twelve mouths after the commencement
of Governor In
this Ordinance, have power to declare by any order duly, published in the
Gazette that Connell may
declare schedule
till further notice the stamps required by the schedule o£ 'The,Stamp
Ordinance, 1866,' (01 ,~ n,°;De e, lace,
shall be the stamps to be used for any deed, iastatimeiit; or writing
specified in such t' f° In ftn.
order in lieu of the stamps required under the schedule to this Ordinance
annexed.
6. This Ordinance may be cited for all purposes as 'The Stamp
(Amendment)snorw,ctae.
Ordinance, 1868,' and shall commence and tape effect on such day as
shall hereafter cmnmencomout
:be fixed by proclamation under the baud of tho Governor: of Ordinance.
SCHEDULE.
Gbrttaianing a- speoffiea.tion of the deals, instrunrcnts and writings
nle£cla reyrcere to be stamped u.ndcr
this Ordinaprce, and of thel`,nycr~ stairryc fur molt, deeds,
instrupnentp; and -writings.
1. Agreementor any minute or memorandum of an agreement
not being under seal or of the nature of an obligation for the pay -
went of money, and not specially charged wit duty under this
schedule, whether the same be only evidence of a contract or obli
gatory upon the parties, and brokers' notes or any document having
reference to the sale or purchase of any mercha.ndize, given by any
broker, : .......................................... ..........
oT1E.-If two or more letters arc njfcrred in evidence to prove
an agreement bet7ecen the parties who shall have written
such letters, it will be rtr frciant if arry one of such. letters, be
stamped as au agreement.
Label, slip or memorandum containing the heads of any fire or
-marine insurance to be effected,
Memorandum, letter or agreement made for or relating to the sale
of any goods, wares or merchandizc, or to the sale of any shares in any
public company not being a broker's note or document given by a
broker.
Seamen's advance note or- memorandum or agreemer5t made
between the master and mariners of any ship for wages.
Emigration contract. Passage ticket.
2. Bank notes, or other obligations for the payment of money
issued by any-banker or banking company in the Colony- for local-,.
circulation and payable to bearer on demand, ;,
El stanrp duty of two thiMpt
per cent per annum par_
$100 rf tlce az:eraqcvk2oe,
nf'suelc notes in aarau.Tit=
tion. 1'o bc. collected
monthly on a statement.
tlerecfto bafuriisled-hy
each--banher.or banking:
camp. and to tlic Galledcav
of .5`tcvmp Revenue, at the
and-of caola month, and by
the banker or themzanagar
or agent ard accountant
rfsuc7ebaakingcompang.
12. Probates and letters of .administration with or without
6he mill annexed, (administration bonds exempt),
URD-IN,AXCE; yVa5: oFv'1$6$:
Stamp Duties.
3. Bills of excltan~,re, promissory notes or other obligations for
the paymentofmoney not inclndedinthelastpreccding article and
not bema cheques or orders for the payment of money at sight or on
Bank cheques payable on demand to any person, to bearer, or
titder, 2 cents sack. ,
NOTE.-Clceqnea drawn out of, but payable $n the Colony
to be treated as bills of exchange.
.
rieeA for each part of. every set, - -,
EXEMPTION.
Bills o£ lading for any goods or effects shipped by any fJrovcrn-
ment officer on account of Government.
6. Bond or other obligation concerning respondentia and
botbomry, and average statement or bond where no statement is
' : ' 6:.Charter party or any agreement or contract for the charter,
nihiring of any sea going ship or vessel, , .
7. Transfer of shares or stock in any public company, scrip
certificate to be exempt, :
8. Power of Attorney,
9. :Tote of protest, by any commander or maatcr of a vessel ........
10. Any notarial act whatsoever not otherwise charged in this
II. Receipt or discharge given for the payment o£ money or in)
-Acquittal o£ a debt paid in money or otherwise, when the suns to. ~ .
acived,-discharged or'acquitted exceeds $1V, , .
EXEMPTIONS,
Letter sent by post, acknowledging the arrival of a currency, or
1)1',QMIsaory note, bill of exchange, or any.security for money. .
Receipt or discharge written upon or contained in any bill of
'expliange;, promissory note, deed or other instrument charged with
tiuty.u>uder this schedule and duly stamped, and receipts forpayand
allowances of persona in the service of the Government, whether Civil,
Naval or Military . .,
Mot exccading $100, if
drawn singly, ... ....$0.30
If in sets. jbr rack
part rf a set,...'..,$O.TS
Exceeding $100, and
not cxcceditzg $3,000-
If drawn, singly,
If in sets, for each,
part of a set, . $0.50
Exceeding $3,000-
If drawn singly, $1.50
If in sets, fur cacti
part of a act $0.7LL
10 yenta.
60 cents for every $1,000 or-
paTt of$ 1,000.
Veeeed not exceu7inp 400 Tons, ~5.00
Exeeedp. 200 and ,wt exceetlp. 300 $5.00
7t0;1 600 , ~OD
., bw
, 750 ,.
750 r ON $6.W.
Every 100 lone over 1,000 Lens, 'h..50
C y Charter under 200 ~t.00each,
do. above 200 , C$5.00
Duty to be cfculutcd aii Iieateta''ed
forrnage.
60 cents for every $GOO.or°
fraetirnt of $500.
$2.
25 cants.
3 cents.
The same ad valorenz dtrty-
as on a conveyance to be
calculated upon tkevcilue. ,
of the estate and effects
fur or in respect of which
suck 'Probate or -letters
of administration shall
be granted exclusive of
what Ike deceased skald
have been possessed of or
entitled to as a trustee
far any utlzer:persan or
.persons, and nut benefi-
cially.
GR1i1N.AXCE-'-N0-,.--,5 OF' 1868.
rs`11aj4 -Dutks.
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 of an3
property, moveable or immovcable, or of any right, title, claim, or'
interest in, to, or upon the same, , . ,
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 o£ a bill o£ lading,
and transfer by assignment of a policy o£ insurance.
14. Mortgage, , , , ,
Where in amortga.gc the sum secured is unlimited, ..................
15. Re-assignment of any mortgaged property ,
IB. Letter or other instrument of hypothecation accompanying ~
.deposit of documents o£ title to any 1>roperty, .
' : 79. Duplicate or counterpart of any deed, instrument or WTI t-
ing of any description whatever chargeable with duty under this
-prdiriance,: , . -.. ..,...
Tithe duty chargeable on the original eigoeeda $l'but does not
exceed $10, . , , . . ,
If the duty chargeable on, the original- exceeds $TO but does-
not exceed $20 .
If the duty oil the on¢ ginil exceeds $20, ,
Provided that such duplicate or couiiteipart stamp shall be affixed
upon the- production of the original -deed, :instrument- or writi,i?g
baring its proper stamp and not otherwise.'
I R. Lease or agreement .nr a lease made for a term, o£ .years'
or for a period determinable with ``one `or-mpie lie or lives.- or
otherwise contingent in consideration of a arm of money paid in,
the way of premium, fkne.or the like if without ran.t, : : : ,
1.9 lease or -agreement for a lease of any land, house, building
rot. tenmeut at a.ren>: lvithout'any payment of-ariy suyno of money by
may. Q one 9r Premium
:-.
;hen tie-rentjox, the year sball.no£ exceed $250, :: ... .. ...
under `'$ : X00 ,. . :
for every additior
.$1;QUO~or part . - . . ...... ., ,
Exempt, >;iTl.iexit.a`launder $50.
?;icentsfaa'czery$100m~aart
of $100 of the oo-naidr?'tc-
titraa antrraca,/ or aarwasatt
secua'rtl up to$ 1.000, and
$2 for every $1,000 or
part trf $1,000 trf'ttr the
/asst $1,000.
$i on first $1,000 or hart of
$1,000, and 50 cents on
every other $1,000 or
part thereof.
25 cents on every St-),000 or
hart. of $5,000.
!'he Same duty us the oa ayBaia&.
when such, flaety docx not
.'fho.sa-nLe ad a:uloaraaa stauy
its oat rc ooaanreyancc. vest,
0.25. , 0.50
o ~o > .l.oo
Loo 2.00
2.00 4.00
. U0 - -1 Q.60t 20.00
1.25; . - 2.60 ~5,00
ORDINANCE INO, 5~ eir 111,86180
$tamp DZGtGG'8.
20. Lease or agreement for a lease of any Land, house, building
or stipulating for a rent granted in consideration of, a
fine or hrcmium, , ,
NoTH.-Ei lease, executed in pursuance of a duly stamped
agreement for the same. shall require a stamp of one
dollar only, to be affta'ed,un production of such agrcentent.
21 Every instrument in writing under seal not otherwise;
specially charged with duty under this schedule, : !
22. Policies of marine insurance and every copy, . . . ,
23. Articles of clerkship, or contract whereby any person shall
first become bound to serve as a clerk, in order to his admission as
an attorney or solicitor, ,
24, Warrant of attorney,.
28. Copartnership deed or other instrument of, ,
2E. Cognovit and arbitration award,, ,
GENERAL EXEMPTIONS.
Any deed, instrument or writing of any kind whatsoever made or
exocuted by or on behalf of Tier Majesty or of any department of
xlor-Majesty's service, or whereby any property or intercatis
transferred..
Lo or any contract of any kind whatsoever is made with tier Majesty
or any person for or on behalf of Her Majesty or any such department
as aforesaid.
NOTE.-,TJee egalnfl exantption does not extend to any
decd, instrument in- mrritimy executed Fry, the Registrar of,
the Supreme Court as OJlcial Administrator or by a
receiver appointed by any G'ourt, or to any deed, inatru-
-mcnt, or icritiny re>trlcrrjd.ntecssary by any Ordinance or
by the order of any Quurt; neither does it e.ctund to a sate
made for the recovery of an krrear of ravenuc or rent or
in satisfaction rf a ~erce or order of Court, in any of
wAinh. cases the,patrehascr shall be required to pay in.
addition to the purchase.mtoney the avuownt,uftltercquisi.te
stamp.
A stamp of value equay to thr
joint value of the atamupx=.
for a conveyance ix con-
sideration of the Etna a.nd-
a lease for the rent.
10 cents each.
[In force originally from 23rd May, 1888, by proclamation of same dote:
but
date of coming into force altered by Government Notification of the 25th
May, 1868, to the Ist July in the same year; repealed by
Ordinance No, 15 of 1884.E
NOM --For orders of the Governor in Council under this, Ordinance
fee order of the 9th .Fune,,1868, (Gazette 13th of the scz>ne. month,).
order-,
of the 26th October, 1868, (Gazette 31st of the same month,) additional
order of the 21st November, 1868. (Gazette of the-same date.)
See also further additional. order of the 15th December, .1882; referred
to ct~
foot of Ordinance 1V6. 12 of 1856.
1002
Title.
Preamble.
Amendmetns in 'The Stamp Ordinance, 1886.'
Section 16.
Section 20.
Section 23.
All Courts, &c., to take possession of deeds, &c., as to which offence may appear to have been committed and to deliver the same to ebe used in prosecutions.
Section 6 of 'The Stamp Ordinance, 1866,' repealed, but such repeal not to affect any proceeding pending, &c.
1003
Stamp duty to be payable as in schedule.
Governor in Council may for twelve months declare schedule of Stamp Ordinance, 1866, to be in force.
Short title.
Commencement of Ordinance.
1004
1005
1006
Abstract
1002
Title.
Preamble.
Amendmetns in 'The Stamp Ordinance, 1886.'
Section 16.
Section 20.
Section 23.
All Courts, &c., to take possession of deeds, &c., as to which offence may appear to have been committed and to deliver the same to ebe used in prosecutions.
Section 6 of 'The Stamp Ordinance, 1866,' repealed, but such repeal not to affect any proceeding pending, &c.
1003
Stamp duty to be payable as in schedule.
Governor in Council may for twelve months declare schedule of Stamp Ordinance, 1866, to be in force.
Short title.
Commencement of Ordinance.
1004
1005
1006
Title.
Preamble.
Amendmetns in 'The Stamp Ordinance, 1886.'
Section 16.
Section 20.
Section 23.
All Courts, &c., to take possession of deeds, &c., as to which offence may appear to have been committed and to deliver the same to ebe used in prosecutions.
Section 6 of 'The Stamp Ordinance, 1866,' repealed, but such repeal not to affect any proceeding pending, &c.
1003
Stamp duty to be payable as in schedule.
Governor in Council may for twelve months declare schedule of Stamp Ordinance, 1866, to be in force.
Short title.
Commencement of Ordinance.
1004
1005
1006
Identifier
https://oelawhk.lib.hku.hk/items/show/247
Edition
1890
Volume
v2
Cap / Ordinance No.
No. 5 of 1868
Number of Pages
5
Files
Collection
Historical Laws of Hong Kong Online
Citation
“STAMP (AMENDMENT) ORDINANCE, 1868,” Historical Laws of Hong Kong Online, accessed June 7, 2025, https://oelawhk.lib.hku.hk/items/show/247.
