STAMP ORDINANCE, 1884

STAMP ORDINANCE, 1884

ORDINANCE No: 15 4F 1884:

Stamp.

No. 15 of 1884.

Ail Ordinance entitled The Stamp Ordinance, 1884.

,_, z [16th May, 1884.]

BP it enacted by the Governor of Hongkong, with the advice of. the
Legislative
Council thereof, as follows:-

-

1. In the construction of this Ordinance the term Collector shall include
the person Definitions.
for the time being appointed by the Governor to have the control and
management of
the stamp office.

Document shall mean any deed, instrument, or writing whatever.

Preamble.

Material shall mean paper or parchment.

Document.

Executed and Execution, with reference to documents not under seal, shall
mean Execution.
signed and signature respectively.

t

2. The present Collector and all other officers ~of the stamp office are
hereby
continued in their offices. There shah be one general stamp office for
the Colony,
and such subsidiary stamp offices as the Governor may from time to time
in his

discretion appoint.

3. The Governor may from time to time appoint and remove a chief officer
who
shall have the control and management of the stamp office, and.suoh other
officers as
may from time to time be required to carry on the business of the Stamp
Office.

Officers
continued.

Office.

Subsidiary offices.

Staff.
[12 of 1866,
s. 3 and 4.1

4. For every document executed after the coming into force of this
Ordinance of rmty payable
under schedule.
any of the kinds specified by the schedule as requiring stamps, there
shall be payable [s of 1868, a. 6.3
s
to Government a stamp duty of tile amount indicated in the said schedule
to be proper
for such document.
Every provision contained in the said schedule shall be of the same force
as if it

were contained in the body of this Ordinance.

5. The Governor in Council may from tilde to time mvkvand when'hade,
revoke,
add to or alter rules, fixing lower rates of duty than those specified in
the schedule, or
exempting from duty any of the documents mentioned in the.schedule, and
prescribing
the form, size, and material of 1-be, stamps tp be used, and the mode and
place of
impressing, affixing, or denoting thereupon the value of the same under
the provisions
of this Ordinance, and the manner of writing upon or filling up such
stamps, and
authorising or prohibiting the use of adhesive stamps for any documents
required to
bear stamps, and generally fox the execution of this Ordinance. '

Penalties

6. Every person who commits any of the following offences shall, on
summary
conviction thereof before a Magistrate, be liable4o a penalty not
exceeding one hundred
.dollars, that is to say:-

Governor in
Connell may
lower or abolish
duties,
[12 of 1866, s. 25.1

May make rules.
[See 12 of 1866,
s. 8 and o.]

Penalties for non.
stamping, &c.
[ 12 of 1866y s. 7s
12 and 10.7
ORDINANCE No. 15GF

Stamp.

1. Drawing, accepting, isssuing, endorsing, negotiating, paying, or
receiving
payment of any bill of exchange, promissory note, or other similar
instrument; or making, executing, or signing (except as hereinafter
provided) ang document enumerated in the schedule on unstamped or
insufficiently stamped material.
2. Delivery out of his hands, custody, or power of any document upon which
an adhesive stamp has been affixed under this Ordinance without cancel-
ling the said stamp so that it cannot be used again.
3. Any breach of this Ordinance not specially provided for.

Penalties for 7, Every person who commits any of the following offences
shall, on summary
frauds.

Ana 2? 8ss' ~~ 14 - conviction thereof before a Magistrate, be liable to
a penalty not exceeding five hundred

. , ~ dollars, that is to say :-- .

J . -Drawing any bill of exchange purporting to be drawn in a set of two
or
more withouf'drawing on duly stamped, material the whole number o£
bills constitutug such set.
2. Knowingly and wilfully executing any document charged under the
schedule
with ad valorem duty, in which the consideration money or amount
involved is not truly expressed and cat forth, with intent to avoid full
payment of stamp duty, or knowingly artt7. wilfully inserting or setting
forth or procuring to be inserted or set forth in such document a less
amount than the full and true consideration honey or amount involved.

Execution out of the Colony.

$. All documents whatever executed out of the Colony shall, when brought
into
force or'registered within the Colony,'be liable to the same rates of
stamp duty as i£'
they had been executed within the Colony.

Reception in evident

Unstairiped ~g, Except as otherwise provided by this Ordinance, no
document liable to stamp
documents not
dut under thieOrdinance shall be received as creating, transferring, or
extinguishing
evidence. ~ y g~
tie orzsss,s:15.7 an right or obli ation ores evidence in an civil
proceeding in an Court of Justice,
any ~ g ~ y p , y
in the Colony, or shall be acted upon, registered, or authenticated in
any such Court or
Public or other office or by any public offer unless sash document be
stamped accord-
iag to this Ordinance or in accordance with the law in force in the
Colony at the time
,Court may order it was executed. Provided that whatever powers are bested
by this Ordinance in the-
to be stamped
within certain Collector as to stamping after execution may be exercised
within the limits of such
limtts.:u;
~cs~$ 12 ofisss, powers by any Civil Court, whfch may direct the Collector
to stamp and receive the duty
and penalty, if any, upon any document which might otherwise have been
stamped by

him in the exercise of such powers. Such duty and penalty shall be paid
into Court,'
and shall be remitted to the Collector with the document to be stamped
after the docu=
went has been admitted in evidence. ~[Repealed by Ordinance No. 2 of 188
and new,
section substituted.
ORDINANCE No. 15 -3F 1884.

.1805

Stamp.

Stamping after execution.

10. The Collector of stamp duty may stamp documents after execution in
cases Stamping after
where be [or the Court ordering such stamping: repealed by Ordinance No.
2 of 1885 shall execution.
be satisfied that the omission or neglect to stamp or to scamp
sufficiently did not arise
from any intention to evade payment of stamp duty or otherwise to
defraud, subject to
tie following rules:-- -

. l.. Agreements by letter may be stamped at any time within one mouth
after rtsor;sss,g.i9.l
' execution.

2. Bills of exchange and promissory notes executed in the Colony shall
not be X12 of lass, s, 22
and 19,J
stamped after execution.

3. Documents executed out of the Colony shall be stamped when they are
received
in the Colony if they have not been previously stamped according to this
Ordinance.

4. In all other cases of stamping after execution there shall be charged
as a penalty, Ei2ofzsss,x. is,
if within one month of execution doubly, if within two months ten times,
if
after two months twenty times the deficient duty.

If the Collector be satisfied ^hat the omission or neglect to stamp arose
solel7 C raid clause B,
from urgent necessity w or unavoidable accident, he shall remit the
penalty apt ~ °f less,
prescribed by this seet3bn. He may require sworn or other evidence as to
the

circumstances at his discretion.

Adjudication.

11. Whenever any person is in doubt respectnng the proper amount of stamp
duty Adjudication [m
payable upon any document, he may apply to the Collector for an
adjudication on such of '$66's' Wa
document, at the same time depositing a fee of one dollar, whereon the
Collector shall
determine the amount of duty to which such document is liable, and on
payment thereof
.shall impress the document with stamps to that amount, also with an
additional stamp
denoting that the adjudication 'fee has been paid. And any document
bearing the
said adjudication fee stamp shall be received in evidence in any Court or
registered by
.ate public officer as properly stamped, and shali, be regarded as
properly stamped for
.any purpose whatever. t

>poiled Stamps.

12. Whenever material bearing an impressed stamp has become damaged,
spoiled, sl)oijed stamps
or unfit for use, the Collector, on its delivery to him, Easy supply the
owner of such iiaofisse~B 2s I

spoiled material with stamps of equal value to those originally
impressed, subject to
t'he following rules:- .

h: In the case of unezeeuted documents spoiled by error in the writing,
defaced by
accident, or rendered useless by unforeseen circumstances before
completion,
such allowance map be made within sip months of spoiling. ¢°
C ost of stamps.
112 ofl866,8.23.1

Collector's acts
revised by
Governor,
[1B of 1866, s. 28.E

Appeal from
Collector.

Government not
responsible for
loss of or damage
fb docuiixerit.
X1.3 of 1866, s. 21.;

Forging stamps,
ate.

ORDIi~TA.IVTCE No: 15 of 1:584.

2. -In the case of executed documents found unfitted for the purpose
originally
intended by -errors therein, or ~ the execution of which cannot be
completely,
carried out by reason of the death or refusal to sign of any person or
other-
unforeseen circumstance, or in the case of bills of exchange or promissory
notes no part of which has been delivered to the payee, such allowance may

be made within six months of signature.

Miscellaneous.

13. The expense of the stamp for any bill of exchange or promissor y note
shall be-

borne by the person drawing, or making or negotiating the same. The
expense of any
receipt scamp shall be borne by the person receiving payment.

14. All decisions, orders, or acts of the Collector may be reversed or
modified by
the Governor. And whenever any person shall suppose any decision of the
Collector
with reference to any doculpent tendered by such person to be stanl ped,
to be erroneous,
it shall be lawful for such~,person to make application to the Supreme
Court in its
Summary Jurisdiction, and such Court, having heard such person and the
Collector or
his deputy, may order the payment of the duty.in dispute, or may make
such other
order as may be necessary under the circumstances.

Refund of . 15. The Governor may order a refund by 'freasnry warrant
of-the whole or any
probate duty. portion of any probate duty which may, have been paid to the
Collector, for the refund
of which any,equitable claim shall be proved to his satisfaction, on the
ground of pay-
ment of probate duty on the same estate elsewhere, assignment or
diminution of value
of the estate, discharge of debts, or other reasonable cause.

1$, The Government shall not be responsible for the loss of or for damage
to any
document tendered for stamping, whilst in the custody of the Collector,
nor shall any,
officer of the stamp office be responsible for such loss or damage,
unless he shall have
caused it wilfully, fraudulently, or by gross negligence.

0fences.

17. Eve;y person who forges, alters, or imitates, or assists in forging,
altering
or imitating any stamp ~used for the purposes of this Ordinance shall be
guilty of
feiolly. Any stamp impressed in the stamp office by any person without
the authority
-of the collector, and not accounted for to him shall be held to be
forged within the

meaning of this section.'

Uttering, and 1$. Every person who uses, utters, disposes of, puts off, or
without lawful excuse
possession.
is in possession of any forged, altered, or imitated stamp as aforesaid,
knowing the
same to-be forged, altered, or imitated, shall be guilty of felony, and
such stamp or
stamps shall be-forfeited to the Crown.
removing marks 19. Every-person who fraudulently removes an. adhesive
stamp from any docu--.
and possession. went, or wilfully removes or attempts to remove from any
adhesive stamp any mark'
that' has been made thereon by way of cancellation, or knowingly uses,
puts off, or is-
in possession of any adhesive siam]ij from which any such mark has been
wholly or-
partially removed, shall be-guilty= of a misdemeanor.
ORDINANCE No. 15,oir 1884.

20. Every person who is convicted of any felony under this Ordinance
sba'I1 be Peruaeh-
liable, at the discretion of the Court, to be kept in penal servitude for
any term not
exceeding seven years and not less than three years, or to be imprisoned
for any term
not exceeding two years with or without hard labour. ~$ad every person
who is con-
victed of any misdemeanor under this Ordinance shall he liable, at the
discretion of
the Court, to be imprisoned for any term not exceeding two years with or
without
hard labour.

Procedure.

21. It shall be lawful for all Courts and Magistrates, awl for the
Coileotor, and
for all persons employed for the sale and distribution of stamps, and
they are hereby
required to take possession of any document as to which soy breach of the
laws
relating to stamp duties may appear to have been committed, and to
deliver the sane
to the Collector to be used in prosecuting the offender. '

22. No person shall be proceeded against udder lectian 6 or 7 of this
Ordinance
except within two years from the date,of the offence nor without the
consent of the
Attorney General.

. 23. Ordinances No. 12 of'1$66 and No. 5 of 186$ end all orders in
Council made as*
thereunder are hereby repealed; but such repeal shall oat meat anything
lawfully done
or suffered thereunder or any prosecution or any other proceeding for any
thing done
contrary to the provisions of the same, while the same ware in force.
.Y

24. This Ordinance shall come into farce on a day to be fixed by
proclamation=41r4

by the Governor.

SCHEDULE
of the proper stamps for such documents as require to be
stamped under than Ordinance.

NOTE.-A document containing or relating to several distinct matters is to
be separately and distinctly
charged with duty in respect o£ each of such matters. Anrdocnment liable
to stamp duty
^ under more than one article of this schedule shall he charged under that
article which
imposes the highest duty.

to of iM& a. S.l

Limit of prosora-
tlatas.

1. Adjudication as to the amount of stamp
duty to be levied on any document, ..................

2: Agreement, or any minute or memo-
randum of an agreement, not being under seal, or
of the nature of an obligation for the payment of i
money, and not specially charged with duty. ,
under this schedule, whether the same be only evi-
dence of a contract, or obligatory on the parties ;
or in the case of letters offered in evidence to
prove an agreement, any one of such letters, ......

50 cents

NoTE.-Agreements as to letting or tenancy are in all cases chargeable
as leases. See articles 22 and 24.
ORDINANCE No. 1r .oF1884.

Stump.

Agreement or contract accompanied with
the deposit of title deeds to any immovable pro- See Mortgage, 26.
perty or for securing the payment or repayment
of any money or stock, , 11

Exemptions-Label, slip, or memorandum containing the heads of any
Insurance to be
effected by mercns of 9 aNly stamped policy or risk note.

Memorandum, letter, or agreement made for or relating to the sale of any.
goods, wares, or
merchandise, or to the sale of any shares in any public company, not
being a broker's note
. or document given by q, broker.

Seam-an's advance note, or memorandum, or agreement made between the
master and
mariners of any ship for wages. .

Emigration contract. .

Passage ticket.

3. Arbitration Award, :
a

4. 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, . ..................................

1
Assignment, by way of security, or of any

security, . I .

Upon a sale, ^ .....

5. Attested Copy of any document charge-
able with stamp duty under this Schedule, ......

Average Statement, .. ...............

6. Bank Cheque payable on demand' to l
any person, to bearer, or order, j
~1

7. Bank Notes, or other obligations for the I
payment of money issued by any Banker or Bank-
ing Company in the Colony far local circulation
and payable to bearer on demand, ..................

8. Bill of Exchange payable on demand,.

1

Bill of Figehange, Promissory Note, or
other obligation fir the peyment of money, not'
otherwise specially charged with duty under this
schedule, or if bearing no date of making or ~

See Mortgage, 26.

See Conveyance, 14.

See Ind, 10.

2 cents.

Two-thirds per cent per annum on the average
value of such notes in circulation. To be col-
lected monthly on a statement thereof to be
furnished by each Banker or Banking Com-
pany to the Collector of Stamp Revenue at the
end of each month, and to be signed by the
Banker, or Manager, or Agent, and Accountant
of such Banker or Banking Company.

2 cents.

Over ~ $10, 2 cents.

$250, . ao
~ $500, 20

$2,000, $1.00.
$3,000, $i.50.
$5,000, 2.00.'
$10,000, : $3.00.
Everfadditional $5,000 or part thereof,...$0.50.
[I7epealed by Ordinance No. 2 of 1885 and newt
column substituted.]

Note.=When Bills of Exchange or other such documents are drawn in sets of
two or more, half the
above duties to be charged on each part of a set. If the duty be 5 cents
the first part of
the set shall be charged 3 cents, and the other parts 2 cents each.

Exemption.-Bill or Promissory Note for $10 and under. Bill on the owners
of and
vessel for wages dice to any seaman of suck vessel.

9. Bill of Lading, or ship's receipt whgre
bills of lading are not used, for each part of ~ 10 cents.
every set, , ........ ..........

Exemption.-Bill f a Lading fr goods shipped by any Government Oficer on
account f
o
Government.
ORDINANCE N0. 1~ ~5F 188.

i.Stamp.

10. Bond, or other obligation concerning
Respondentia and Bottomry, and Average
SI
tatement, or Bond where no statement is drawn

Bond for securing the payment or repayment
of money not otherwise provided for, or for the
transfer or re-transfer of stock, or accompanying
the deposit of Title Deeds to any immovable
property,
rBond, ,

11. Broker's Note, or any document hav-
ing reference to the sale or purchase of any mer-
chandise, given by any Broker, ,

12. Charter Party, or any Agreement or
Contract for the charter or hiring of any sea-
going ship or vessel, to be charged on the esti-
mated freight, . .: ...................... ,

13. Copy Charter.
Vessel under 200 tons, each copy, .,..................



Collateral Security,.
Contraot, . :.

14. Conveyance or assignment on sale, toy
be levied on the amount or value of the,ponsidexa
tion money, such consideration money to include I
any sum payable by the purchaser .in,rrespect of
any mortgage or other debt remaining upon the
property purchased, or released by such purchaser

to the vendor. (See also article 17), .

10 cents for every $100 or part thereof.

See Mortgage, 26.

See also Articles 4, 20, 21, 33.

GO cents.

10 cents for every $100 or part thereof,

$1. 1

See Mqrtgaae, 26.

See Agreement, 2.

30 cents for avert' $100 or part thereof.

Exemption.-Transfer by mere endorsement of a duly stamped Bill of
ExQleange, Prnnti.s-
amy Note or other negotiable Instrument, dr of ct Bill of Lading. Bill
of Sale for Chinese
junk.

15. Copartnership, Deed or other instru-
ment of, .....................................................
w

16. Declaration of Trust, . [ $10.

17. Deed or other instrument of Gift or of
exchange where no money considerat~pn, or a
merely nominal money consideration passes, ......

Deposit of Title Deeds, . ........................

18. Duplicate or counterpart of any docu-
ment chargeable with duty under this schedule,
to be affixed on the production of the' original
document bearing its proper stamp, and not
otherwise. If the original duty is
Under $ 1, . .. .... :'

From $ 1 to $10, .................................

Over~ 20,..........................................

$26.

See mortgag e, 26.

Same duty. .
$1.
$2.

Note.-An entry that the document is a duplicate or counterpart is to be
made beneath , the stamp,
and signed by the Collector.

19. Emigration Fees, under the .Emdgra-
tion Consolidation Ordinance, 1874.

Application for a certificate, ....,......................

Certificate, I $1.
ORDINANCE No. 15 of 1884.

Stamp.

Equitable charge, , ............. .........

20. Foreign Attachment Bond, in the
Supreme Court, either Jurisdiction.
For every $100 or part thereof up to $1,000, ......
Exceeding $1,000, . s~ ~.

Guarantee, .......................................

21. Every Instrument in writing under
seal, not otherwise specially charged with duty

under this schedule, .................................

Note.-The impressions of Chinese names,
shop names, or trading names, commonly called
chows shall not be taken to be seals within the
meaning of~h% article.

23. Lease or agreement for a lease, made'
for a term of years, or for a period determinable
with one or more life or lives or otherwise con-
tingent, in consideration of a sum of money paid
in the way of premium, fine, or tjle like, if with-
out rent, . ...

23. Lease, executed in pursuance of a duly
stamped agreement for the same, on produgtion

of such agreement, ............................... ....

See mortgage, 26.

$1.
$lo.

See agreement, 2.

30 cents for every $100 or part thereof.

.Note.-An entry to the above effect is to be made beneath the stamp,,and
signed by the Collector.

24. Lease or agreement for a base of any
land, house; building or tenement, at a rent,
without payment of any sum of money by way of `'

fine or premium, to be levied on the annual rent,
for a 'term not exceeding

One year, ....... ........................
Three years, :
Thirty years, ........ .... ............ c

Exceeding thirty years, ................................. .

10 cents.

25
~ For every $100 or part thereof.
50
75 j

Vote.-When both rent is paid and there is a fine or premium, the duty is
to be the total of that
due under both articles 22 & 24.

Ex
,~emption.-AZZ rentals under $50 per, annum.

25. Letter or other instrument of Hypo-
theCation accompanying deposit of documents,
of title to any moveable property, or bond, or
o'her instrument of guarantee in res ect of su
t, pect of such,
property or documents c:f title, ~

Referring to particular property, $1.
Duplicate, la cents.
Genera,, $2.

Letter of G,narantee, : See agreemeFt, 2:

26. Mortgage, or agreement fox a mortgage.
bond, debenture, covenant, warrant of attorney
to confess and enter up judgment, and foreign
security of any kind not specially charged with
duty under this schedule, to be levied nn the.
amount or value of the principal sum secured. p

(i.) Being the only, or principal, or `'primary
secnzrity, and also where any further money is ~ 10 cents for every $100
or part thereof.
added to the money already secured, ,
ORDINANCE No. 15 ~F 1884.

(ii.) Being a collateral or auxiliary or addi-
tional or substituted security, other than a mort-
gage executed pursuant to a duly stamped agree-
ment for the same, or by way of further assurance
for the above-mentioned purpose where the prin-
cipal or primary security is duly stamped, and for
every extension of the time of an original mort-
gage endorsed on such mortgage, , '
t

(iii.) Transfer, assignment, disposition ' or
assignation of any mortgage, bond, debenture,
covenant, or foreign security, or of any money or
stoc k secured by any such instrument, or by any
warrant of attorney to enter up judgment, or by
any judgment; to be levied on the amount
transferred ...... . ......

(iv.) Reassignment, release, discharge, sur-
render, resurrender, warrant to vacate, or renun-
ciation of any such security as aforesaid, or of the
benefit thereof, or of the money thereby secured,..,

(v.) Mortgage executed in pursuance of a
duly stamped agreement for the same, on pro-
duction of such agreement, ,

'tamp.

6 cent. for every $100 or jmtrt thereof.

1 cent for every $100 or part theireot,

r F
=ja

Note.-An entry to the above effect. is to ?v-- made beneath the stamp and
signed by the Colle(14)r.

-
10

27. Any Notarial Act whatsoever not
otherwise charged in this eeh2nle, ..................

28. Note of Protect by any Commander
or Master of a vessel, or with regard to any Pro-

missory Note or Bill of Exchange, *

29. Poling or Risk Note of Marine, Fire,
Life or other Insurance, for each copy, and every

renewal, ........... , , ,

30. Power of Attorney, ,

$1. Probate, or Letters of Administration,
with or without the will annexed, to be calculated
upon the value of the estate and effects fox or in
respect of which such probate or letteia of ad-
ministration shall be granted, exclusive of what
the deceased shall have been possessed of, or
entitled to as a trustee for any other person or

persons and not beneficially . ,

Promissory Note,

Reasaignmeat, ..,

32. Receipt or discharge given for the pay-
ment of money, or in acquittal of a debt paid m
money or otherwise, when the sum received, dis-

1~harged or acquitted exceeds =10, ,

Exemptions.-Letter acknowledging the ar~jrat gf a cwrren&Y th ~~ .'~ bill
of
exchamge, or any security for money, receipt or debit note .for

stanyed pnticy of insurance. (Ememption ad.cted by 4rdix'ee .No. 9 f)
18864

lfl cents.
$2.

ill for every $100 or part. therwt.

r

Exemption.--4dm'iniatratioti mend. E~ttatr, rcreder X254

Bye Bill of Exchange, $.
,See Mortgage, 26.

3 cents.
ORDINAXCE .. No. 15 of 1:384.

,stamp.

f

33. r Servant's Security Bond. Any
instrument in writing under seal by which any
domestic or other servant or clerk or compradore
shall give security for the due -discharge of his
duties, or of the duties of other persons to be em-
ployed by him, or for the safe custgdy~ of money
or property to be entrusted to him, or for the
proper carrying on of business to be conducted by
him, or for the discharge of his responsibilities
arising from such business, whether,such security ~
shall be given by the binding of other persons, or
by the deposit of money or valuable property or
by deposit of the title deeds to any property or by
any assignment.

34. Settlement, Anyinstrument, whether
voluntary or upon any good or valuable considera-
tion, other tuan a bona fide pecuniary considera-
-Cion, whereby any definite and certain principal
sum of money (whether charged or chargeable on
lands or other hereditaments or heritable subjects
or not, or to be laid out in the purchase of lands
or other hereditaments or heritable subjects or
not) or any definite and certain mount of stock,.
or any security, is settled or agreed~,,to be settled
in any manner whatsoever.

10 cents for every $100 or part thereof up to
10,000.

Exceeding $10,000, $10.

i;0 cents for every $100 or part thereof of the
amount or value of the property settled or
agreed to be settled.

Exemption.-Instrument of appointment relktircg to any property in favour
of persons
especially named or described as the objects of a power of appuantmsnt
created by a previous
settlement stamped with ad valorem duty in respect of the same property,
or by wall, where
probate duty vas been paid in respect of the same pfoperty as personal
estate of the testator..

35. Transfer of Shares or stock in any( Public Company ) , 10 cents for
every X100 or part thereof.

Exemption.--Scrip Ccrtificccte.

GENERAL EXEMPTIONS

t

Any document made or executed by or on behalf of Her Majesty or of any
Department of Her
Majesty's Service, or whereby any property or interest is transferred
to,, or any contract of any hind
whatsoever is made with Her Majesty or any persona for or on behalf of
Her Majesty or any such
Department as aforesaid.

r

But this ex2mption does not extend to any document executed by t7zc
Registrar of the Supreme
Court as Official Administrator or by a receiver appointed by any Court,
or to any document rendered
necessary by any ilrdinance or. by the order of any 'Court; neither does
it extend to a sale made for
t?ze recovery of an arrear of revenue or rent, or in satisfaction of a
decree or Order of t~ourt, in any of -
Which cases the purchaser shall bireqwered to pay the amount of the
requisite stamp in addition to the
purchase money.

[In force from 1 st April, 1885; under proclamationrof the 5th March, 1885

:Repealed by Ordinance 11'0. 16 of 1886.

0
1803
Preamble.
Definitions.
Document.
Material.
Execution.
Officers continued.
Office.
Subsidiary offices.
Staff.
[12 of 1866, s. 3 and 4.]
Duty payable under schedule.
[5 of 1868, s. 6.]
Governor in Council may lower or abolish duties.
[12 of 1866, s. 25.]
May make rules.
[See 12 of 1866, s. 8 and 9.]
Penalties for non-stamping, &c.
[12 of 1866, s. 7, 12 and 10.]
1804
Penalties for frauds.
[12 of 1866, s. 14 and 27.]
Execution out of Colony.
[See 12 of 1866, s. 11.]
Unstamped documents no received in evidence.
[12 of 1866, s. 15.]
Court may order to be stamped within certain limits.
[See 12 of 1866, s. 18.]
1805
Stamping after execution.
[12 of 1866, s. 19.]
[12 of 1866, s. 22 and 19.]
[12 of 1866, s. 16.]
[Ibid. clause 6, and 5 of 1868, s. 1.]
Adjudication. [12 of 1866, s. 20.]
Spoiled stamps may be allowed.
[12 of 1866, s. 26.]
1806
Cost of stamps.
[12 of 1866, s. 22.]
Collector's acts revised by Governor.
[12 of 1866, s. 28.]
Appeal from Collector.
Refund of probate duty.
Government not responsible for loss of or damage to document.
[12 of 1866, s. 21.]
Forging stamps, &c.
Uttering, and possession.
Removing marks and possession.
1807
Penalties.
Impounding unstamped documents.
[5 of 1868, s. 2.]
Limit of prosecutions.
Repeal.
Suspending clause.

1803
Preamble.
Definitions.
Document.
Material.
Execution.
Officers continued.
Office.
Subsidiary offices.
Staff.
[12 of 1866, s. 3 and 4.]
Duty payable under schedule.
[5 of 1868, s. 6.]
Governor in Council may lower or abolish duties.
[12 of 1866, s. 25.]
May make rules.
[See 12 of 1866, s. 8 and 9.]
Penalties for non-stamping, &c.
[12 of 1866, s. 7, 12 and 10.]
1804
Penalties for frauds.
[12 of 1866, s. 14 and 27.]
Execution out of Colony.
[See 12 of 1866, s. 11.]
Unstamped documents no received in evidence.
[12 of 1866, s. 15.]
Court may order to be stamped within certain limits.
[See 12 of 1866, s. 18.]
1805
Stamping after execution.
[12 of 1866, s. 19.]
[12 of 1866, s. 22 and 19.]
[12 of 1866, s. 16.]
[Ibid. clause 6, and 5 of 1868, s. 1.]
Adjudication. [12 of 1866, s. 20.]
Spoiled stamps may be allowed.
[12 of 1866, s. 26.]
1806
Cost of stamps.
[12 of 1866, s. 22.]
Collector's acts revised by Governor.
[12 of 1866, s. 28.]
Appeal from Collector.
Refund of probate duty.
Government not responsible for loss of or damage to document.
[12 of 1866, s. 21.]
Forging stamps, &c.
Uttering, and possession.
Removing marks and possession.
1807
Penalties.
Impounding unstamped documents.
[5 of 1868, s. 2.]
Limit of prosecutions.
Repeal.
Suspending clause.

https://oelawhk.lib.hku.hk/items/show/459

1890

v3

No. 15 of 1884

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