STAMP ORDINANCE, 1886

STAMP ORDINANCE, 1886

Stamp.

No. 16 of 1886.

An Ordinance entitled The Stamp Ordinance 1886.

[21st May, 1886.]


E it enacted by the Governor of Trlon

B ~l;on~; with the advice of the
Leaislativa Council there of, as follows:-

1. In the ronstcwction of this Ordinance the term Collcetur shall

include the person for the tine being appointed by the Governor to have
the vontrol and management of the Stamp Office. -

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

Materia? shall mean paper or parchment.

E,xecute.d and execiction, with reference' to documents not~under seal
shall mean sibned and sinanature respectively.

Preamble.

Definitions.

Material.

Exec 7t ti on.

2. The present Collector and all other officers of the Stamp Office
officers

-are hereby continued in- their offices. There shall he one 9cane>'al
Stamp o~e uea~

Office for the Colony, and such subsidiary stamp offices as the Governor
Subsidiary
from, time to time in his discretion appoint. .
ORDINANCE No. 16 of 1856.

Stamp.

duty payable
under schc-

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,
d such other officers as may from time to time be required to carry on
the business of the Stamp Office.

4. For every document executed after the coming into force of this
Ordinance of any of the kinds specified by the schedule as requiring
stamps, there shall be payable to Government a stamp duty of the 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.

ooYeitor in 6, The Governor in Council may from time to time make and when
Council may

lower or made, revoke, add to or alter rulers, fi<Ling lower rates of duty
than those
abolish duties. specified in the schedule, or exempting from duty any of
the documents

~y Mnl,e mentioned, in the schedule, and prescribing the form, site, and
material
of the stamps to 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 for the elecation of this
Ordinance.

Penalties,

Penalties sax $. Every .'person who commits any of the following offences

shall,

;w&~ TI`P7

on sumrnarv conviction thereof before a Magistrate, be liable to a
., a penalty
not exceeding one hundred dollars, that is to say :-

Drams-ing, aceeptin~g, issuing, 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) any document
enumerated in the schedule on unstamped or insufficiently
stamped material.

2. Delivery out of his hands, custody, or power of any docu-,
meat upon which an adhesive stamp has beeri affixed
under this Ordinance without cancelling the said stamp so
that it cannot be used. again. .

3. Any breach of this Ordinance not specially provided for.
ORDINANCE No. 16 of 1886.

Stamp.

7. Every person who commits any of the following offences shall, renalties
for
frauds.

on summary conviction theneof before a Vja,(ristrate,, by liable to a,
penult;
not exceeding five hundred dollars, that is to say :--

1. Drawing ally bill of exchange ptlrpol'tllh to be drawn in a
set of two or more without drawing on duly stamped
material the whole number of bills constituting such set.

2. Knowingly and wilfully executing any document charred
under the schedule with ad .valorem duty, in which the
consideration money or amount involved is not truly
expressed and set forth, with intent to avoid full payment
of stamp duty, or hnowincrly and wilfully inserting or
setting forth of procuring to be inserted or set forth in
such document a less amount than the full and true con-
sidcra,tioci money or amount involved. a

Lxeczction- out of the Colony.

S. All documents whatever executed out of the Colory.shall, when
brought into force or registered within the Colony, be liable to the same
rates of stamp duty as if they had been executed, cvi~thin the Colony.

lieception an evidence.

9. Except as otherwise provided by this Ordinance, no document
liable to ctalrip duty under this Ordinance shall be received as creatinb,
transferring, or extinauishing any ,right or obligation, or as evidence in
any civil proceeding in any Court of Justice in the Colony, or shall be
acted upon, registered, or authenticated in any such Court or public or
other office or by guy public officer unless such document be stamped
accol°dinf; to this Ordinance or iii accordance with the law in force in
the
Colony at the time it was executed.

Stamping after execution.

Execution ant
of Colony.

Unstampei L
documents
not received
in evidence.

10. Any Civil Court may direct the Collector to stamp and receive
the duty and .penalty-, if any, upon any document which may be stamped
Powers of
C°urt.

after, execution under, this Ordinance. Such duty and penalty shall be
lxaid.into, Court, and.shall be .remitted to the Collector with the
document
to be stamped after the document-bas been admitted in .evidence. .
ORDINANCE No. 16 of 1886.

Pow'ers of The Collector of stamp duty may stamp documents after execution
.Collector.
i, n cases where he shall be satisfied that the omission or neglect to
stamp
or to stamp sufficiently did not arise from any intention to evade pay-
ment to stamp duty or otherwise to defraud, subject to the following
rules:--

1. Transfers of shares shall not be stamped until the numbers
of the shares and the consideration money are entered,
when they may be stamped before execution subject to the
provisions of article 35 of the schedule.

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

3. Bills of exclaarige and promissory notes executed in the
Colony shall not be stamped after execution.
4. In all other cases of stamping after execution there shall ue
charged as ~a penalty, if within one month of execution
double, if vcithW two months ten times, if after two months
twenty times the deficient duty.
5. If the Collector be satisfied that the omission or neglect to
stamp arose solely from urgent necessity or unavoidable
accident, he shall remit the penalty prescribed by this
section. He may require sworn or other evidence as to the
circumstances at his discretion.

Aclj2cdicatio?a.

11: , Whenever any person is in doubt respecting the proper amount
o£ stamp duty payable upon any document, he may apply to the Collector
for :au adjudication on such 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 arriount,' also with an additional stamp
denoting that the adjudication fee has been paid.

If the Collector is of opinion that the document is not chargeable
~~ith any duty he may. stamp such document with a particular stamp
denoting that it is not chargeable with any duty, or may make an entry,
to that effect on such document, in addition to which he shall impress it
with the adj udication fee stamp.
ORDINANCE .~o. 16 of 1386..

$tamp. _

Any document bearing the said adjudication fee stamp shall be
received in evidence in any Court or re~isterea by any public officer as..
properly stamped, and shall be re;arded. as pr.>perly stamped for any
purpose whatever.

Spoiled stamps.

12. Whenever material bearing ail 11111?reSS:;d stamp has become
damaged, spoiled, or unfit for use, the Collector, on its delivery to him,
may supply the owner of such spoiled material with stamp. of equal value
to those orininally impressed, subject to the following rules:-

1. In the case of uuex.ecuted docuW eats spoiled by error in the
writing, defaced by accident, or rendered useless by un-
foreseen circumstances before completion, such allowance
may be made within sit months of spoiling..

In the case of executed docamenti found unfitted for the
purpose originally intended by errors therein, or the execu-
tion of which cannot be completely carried out by reason
of the death or refusal to sign of any-. person or other un-
foreseen circumstance, or in the case of bills of exchaye

. or promissory notes no part of which- has been delivered

to the payee, such allowance may be made within sib
months of signature.

Miscellaneous.

13. When the duty with which an instrument is chargeable depends
in any manner upon the,duty paid aeon another instrument, the payment
of such last-mentioned duty shall, if application be made to the Collector
for that purpose, and on production of both the instruments, be denoted
in such manner as the Collector thinks fit upon such first-mentioned

instrument.

spollcit

stamps m~,~
be a.11o~ c.'d.

Denoting

stamp ~33
and 34 vict. -
o. 9? sect: T4. ]:

14. The 'expense of the stainp for any bill of exchange or promissory cost
note shall be borne by the person dracvin~ or making of xiegociatinc, the
'tamps.
same. The expense of any receipt stamp shall be borne by the person
receiving payment.

1~. 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 document tendered by such

Collector's

acts revised.-,,

by Governor:`
Refund of
probate duty.

f'enalties.-

ORI)INANCE- No. 16. or 1886.

Stamp.

pet-son. to be stamped; to .be erroneous, it shall 13e 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.

16. The Governor may order ii refund by Treasury warrant of the
whole or, any 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 payment of probate duty on tire
same' estate elsewlrere,. assignment or diminution of value of the estate,
discharge of debts, or other reasonable cause.

0overnmeat 17. The Government shall not be responsible for the loss of or
for
nod responsi-
bn for ross of damage to any document tendered for star-nping, whilst in
the custody
br damage to `
<locurnen.t, of the Collector, nor shall any officer of the Stamp Office
be responsible,
for such loss or damage, unless lie shall have, caused it wilfully,
fraudrr-
lerztly, or lay gross negligence.

Forging , 18. Every person «h0 fUraes, alters, or imitates, or assists in
forg-
,fitamps , &e.
ink, altering or'irnitatiug any stamp used' for the purposes of this Ordi-
a.nce shall be guilty of felony. Any stamp impressed in the Stamp
Office by any person wwitbout the authority of the Collector, and not
accounted for to him shall be held to be for,ed within the meanings of
this notice.
Uttering; aid 19. Every person who uses, utters, disposes of, puts off, or
without
possession..
lawful excuse is in possession of any forged, altered, or imitated stamp
as aforesaid, knowing the same to be forded, .altered, or imitated, shall
be guilty of felony, and such stamp or stamps shall be forfeited to the
Crown :

z~1 em.ovut, 2®. Every person who fraudulently removes an alhesive stamp
maxxs, and
possession. from ,ally document,, of wilfully removes or attempts to
remove from any
adhesive stamp any mark that has been made thereon by way of cancel-
, or knowingly uses, puts off, or is iii possession of any adhesive
stamp from which any such mark has been wholly or partially removed
shall be guilty of a misdemeanor.

- ~~f 1. Every person who is convicte<l of -in felony under this Ordi-
nance shall Le liable, at the niscretion'of the Court, to be kept in penal
ORDINANCE No. 16 of hs8G~.

Stamp.

-servitude for any term not exceeding seven years a,nd not less than
three years, or to be imprisoned for any term not exceeding two years
with or without hard labour. And every person echo is cony icted of
.any misdemeanor under this Ordinance shall be liable, at the discretion
of the Court, to be imprisoned for any term not exceeding t«-o years
with or without hard labour.

Procedure.

22, It shall be lawful for all Courts and Ma(,istnttes, and for the
Collector, and for all persons employed for the sale and. distribution of
stamps, and they are hereby required to tape possession of any document
as to which any breach of the laws relating to stamp duties rx~tiy appear
to have been committed, and to deliver the same to the Collector to he
used in prosecuting the offender.

23. No person shall be proceeded against under section (1 or 7 of Limit
or p,~U-

this Ordinance except within two years from the (Lite oftbe offence nor

without the consent of the Attorxzey General.

24. Ordinances No. la of 1884 and Z of 1886 are hereby repealed, n0 ptaI
.

but such repeal shall not affect anything lawfully done or suffered there-
under or under any orders in Council made thereunder; or any hrosec%t-
tion or any other proceeding for any thing done contrary to tbe provisions
of the same while the sane were in ford.

25. This Ordinance shall come into force on <L day to be fixed by
suspenain-

clause.
proclamation by the Governor.

SC I-IE D UL E,

of the proper stamps for such documents as rewire to be stamped

under this Ordinance.

NOTE.- A docmneiit co2itaiuing or relating to sevcial distinct matters
:is to lie separately
and distinctly charged. with duty in respect of each of such mattm°s. .Ay~
document liable to stamp duty ruder more than one article c;f this
schedule
shall be charged under that article wl;iclt imposes the highest duty.

1. Adjudication as to tl.e am oun-
of stamp duty to be levied on any donut $l.

meat, ............................. , ...

Tmpcsurulit)g
mnstancipecl
documents.
O1'DINANCE No. 16 or 1886.

2. Agreement, or any memorazt- -I
dztxn of an aoreernent, under hand only,
and not otherwise specially charged with
any duty, whether the same be only ev i- .50 teat,.
dence of a contract or obligatory on the
parties from its being a written instru- I i
nient, ) ,

Note. -Agreements as to letting or tenancy are in all cases char,yeahle
trs leases. 5ee-
articles 22 and 24.
Agreement 'or contract accompa-
nied with the deposit of title deeds to any
immovable property or for securing the See Mortgage, 26.
payment or re-payment of any money or -
;;tock, :

Exerrtption5.-Label, slip, or memorandatrn containing the heads of arty
insurance to be efected by means of a duly stampedpolicy or risk note.

Alemorandum, letter, or agreement made for or relating to the sale of art
y
goods, warns, or merchandise, or to the sale of any shares in any public
companJ, not being a broker's note or document given by a broker.

Seaman's advance note, or memorandum, or agrcem.ent made between thc-
master and mariners of any ship for ivayes.

Emigration Contract.

Passage Ticket.

Arbitration Award, ..........

4. Articles of Clerkship, or
contract whereby, any person shall lust
become- bound to serve a`s ri, clerk in order
to his. admission as as attorney, or aoli-

Assignment, by way of security,
or of any security, ..............................
Upon a srLle, ..............................

a. Attested Copy of arty docu-
ment chargeable with ;tamp duty under
this schedule, ,
Average Statement, .............

G. . Bank Cheque payable on de-
mand to any person, to bearer, or order,...

r . Bank Notes, or other obliga-
tions for the payment of money issued by
any banker or banking company iii the
Colony-for local circulation and payable
to bearer on demand .............................

8: Bill of Exchange drawn oat
of but Payable on demand within the Co-
lony, riot being a cheque, and bearing the
date on which it ryas made, ..................

Sec Mortgage, 26.

..fee Conveyance, 14.

Sec Bond, 10.

2 cents.

Two-thirds per cent. her annum on tare
average valve of such notes in circula-
tion., To be collected monthly on a
statement thereof to be furnished by
each banker or bunking company to-
th© Collector of Stamp Revenue at the
- end of each mouth, and to be signed by
the banker, or manager, or agent, and
by the accountant of such banker or-
banking

2 cents.
ORDINANCE NTo. 16 of 1886.

Bill of Exchange of any other kind. whatsoever except a cheque or bank
note
and Promissory Note of any kind whatsoever except a bank note.

Front 00 to

$ 00,

$ 500, .....................

1,000, ~ .. . . . . . . .. ... . . .

$ 2,000

$ 3,000, .. .. ........ .... $ 1.00
$ 5,UU0, . $1.50
,`X10,000, , $ a.U0 '
$ 15,000, . . . . . . . . . . . . . . . . . . ~d .00
Every $ 5,000 additional or part thereof 0.50

.Xote. l.-A bill of exchange for cxtictly $.50 is to be charged 2 cents,
-and so
thronghont the table.

Note 2.-''hear hills 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 shill be charged 3 cent, and
the other parts 2 cents each. [See ,Order in Council 7th April, 1887.]

l1'ote. 3.-In the case of bills in sets drawn out of the Colony, the
whole duty shall
be payable on that part of the set which is first presented fear payment
or
acceptance, or is first -otherwise negotiated, tire other parts of the set
being free.'

10, ............. ..... Flee.

.2 couts.

.10
.20

9. Bill 4f Lading, or slip's receipt
where bills of lading are not used, fox each ~ 10 cenits.
hart of every set, ................. ......

Exemption.-13111 of lading f'or goods sleiyped by any Gozornment
Offlcer on account of Government.

10. Bond, or other obligation con-
-Corning Respondentia and $ottoni-
~ry, and average statement, or bond where
no statement is drawn up, ...................

Bond for, securing the payment or
repayment of money not otherwise pro-
vided for, or for the transfer or re-transfer
of stock, or accompanying the deposit of
title deeds to any immovable property, .... ~

11. Broker's Note, or any docu-
ment having reference to the sale or htir-^I
~cshase of any , merchandise, given by any ~
:broker, . .... _ '' ;

10 cents for every $100 oripart tloereof.

See Wort;rrae, ?G.

See also Articles 4, 20, 21, .33.

50 Cents.
ORDINANCE No. 16 oF.18

Stamp.

12. Charter Party, or any agree-
Ment or contract for the charter or hiring
of any sea-going ship or vessel, to be
charged on the estinuitea freight, .........

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

Collateral Security, . ......

Contract, ..............................

14. Conveyance or assignment on I
Yaie, to be levied on tlio amount or value
of the consideration money, such coaside-
ration money to include airy sum payable
by the purchaser in respect of any tnort-
gale or other debt remaitunc, upon the
property purchased, or released by such
purchaser to the vendor. (See also ar-
ticle 17) , ..........................................

10 'cents for every $100 or part thereof.

*See 1Vlortgage, 26.
See Agreement, 2.

SO ce;its for every $100 or part thereof.

Excmption.-Transfer bra mere eycdovsement qf' a duly stamped bill of
exchange, promissory note or other negotiable instrument, or of a bill of
lading. .Bill of sale for Chinese junk.

15. Copartnership, Deed or other
instrument of, ..................................

16. Declaration of Trust, ......

17. Deed. or other instrument Of
Gift, assignment, or exchange, where no
money consideration, or a merely nominal
money consideration passes, :

Deposit of title deeds, .....................

18. Duplicate or counterpart of
any document chargeable with duty under
this schedule, to be affixed on the produc-
tion of the original document bearing its
proper- Aamh, and not otherwise. If the
original duty is
Under 1, . ........ .................
From 1 to $ 10, . ...... ... ...
$10 $20, ... , ....:..........
Over $20 . ......... ... . . .

See Mortaage, 26.

Same duty.
~1.
$2.
$8.

Note.-The duplicate or counterpart of any instrument chargeable with
duty.is:not to be
deemed duly stamped unless it appears by some entry made by the Collector
or by some stamp impressed thereon that the full aind -proper duty has I
been
' paid upon the original instrument of .which it is.a duplicate or,
counterpart or-
unless it as stamped as an original instrument.
OP.DI\'ANCE . No: 16 of 1886.

.Stamp.

*19. Emigration Fees under the
Emigration Consolidation Ordinance 1874.
Application for a certificate, ...............
Certificate, .............. ... .... ... ......

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

20. Foreign AttachrrientBond, t
iii the Supreme Court, either Jurisdiction. J
Guarantee, ...........................

21. Every Instrument in writing
under seal, not otherwise specially
charged witli duty under this schedule,...
Xote.-The impressions of Chinese
names, shop names, or trading names,
commonly called chops shalt not be taken
to be seals within the meaning of this
article : ....................................
22. 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 contingent, in consideration
of a sum of money paid iii the way of
premium, fine, or the like, if,without rent,
23. Lease, executed in pursuance of
a duly stamped agreement for the same.
24. Lease or agreement for a lease
of any land, house, buildin0 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, ..............................
1 hirty years, .................
Exceeding thirty years, .....................

10 cents.
25 For every, $.100 or part
50 thereof.
75
s~

See Mortgane, 26.

$1-for every $100 or part thereof.

See agreement, 2.

30 cents for every x;100 or part thereof:

.Tote.-When both rent is paid and there is a fine or premium, the duty is
to 1?e the total
of that due under both articles 22 & 24.

Exemption.-All rentals under $50 per alcnuni.

1015. Letter or other instrument of
Hypothecation accompanying deposit
of documents of title to any moveable
property, or bond, or other instrument of
guarantee in respect of such property or
documents of title, ...........................

Letter of Guarantee, ............

26. Mortgage, or agreement for a
mortgage, bond, debenture, covenant,
warrant of attorney to confess and enter

ujud-ment, and foreign security of any

p ~n 0

hind not specially charged with duty under
this schedule, to be levied on the amount
or value of the principal sum: secured.

1 2003

ordinance
t~11N, of 1839,
&hedt;le Cx) 11.1

Referring to particular property, $1.
duplicate, 10 cents.
General, $2.

See Agreement, 2.
ORDINANCE No. 16 of 1886.

(i.) Being the only, or principal, or,
primary security, and also -cohere any
further money is added to the money
already secured, . ..............................

(ii.) Being a collateral or auxiliary I
or additional or substituted security, other
than a mortgage executed pursuant to a
duly stamped agreement for the same, or
by way of further assurance for the above-
mentioned purpose where the principal or
primary security is duly stamped, and for
every extension of the time of an original
mortgage endorsed on such mortgage, ...

(iii.) Transfer, assignment, disposition
or assignation of any mortgage, bond,
debenture, covenant, or foreign security,
or of any money or stock secured by any I
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,
surrender, rosuxrcrtder, warrant to vacate,
or renunciation 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

sumo, ;: <

2'l. Any Notarial Act whatsoever
not otherwise charged with duty in this

schedule, :

2s. Note of Protest by any com-
mander or master of a vessel, or with
regard to any promissory note or bill of

' 29. Policy or risk note of marine,
ire, life or other insurance, for each
~opy~ and every renewal, .....................

30. Power of Attorney, . .........

31. Probate, or letters of admi-
nistration, with or without the will an-
nexed, to be calculated upon the value of
the estate and effects for or in ,respect of
which such probate or letters of admi-
tristration shall be granted, exclusive of
:what the deceased shall have been pos-
sessed of or entitled to as a trustee for any
other, 'person or persons and not benefi-

0 cents for every $100 or part thereof.

5 cents for every $100 or part thereof.

I cent For every $l0() or part thereof.

10 cent,.

$1 for every $100 ox pant thereof.,

Exemption.-Administration Bona's and Estate under $2ao.
ORDINANCE No. 16 OF 1 886.

Stamp.

Reassignment.

(32. Receipt or dischrtr,;e given for
the payment of money, or in acquittal of a
debt paid in money or otherwise, when the 3 cent
Burn received, discharged or acquitted et-
eeeds $10, .......................................

See Mortgage, 26.

Exemptions.-Letter acknowledging the amo-
naisso7j note, bill of exchange, or any secwrity money, receipt or
debit
note for the premium on a dicly qtamped policy qf insurance. Receipt
given by any o f cer or soldier of Her llfiajest
y's ,forces stationed in the
Colon) for naonetl paid out of imperial reve7zue. Repealed by Ordinance
No. 14 of 1890 and new Antit°le satlastitxcted.]

33. Servant's Security Bond.)
Anv instrument to \Vrrtlllounder seal bY
Which any domestic or other servvutorclerh
or cornpradore shall give secnrity for the
clue discharge of his duties, or of the duties
of other persons to be ernployetl~by him, or
for the safe custody of money or property,
to be entrusted to him, or for the proper
(tarrying on of business to he conducted by
)tin, or for the discharge of his responsiLi.-
lities 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 1>y deposit of the
title deeds to any property 'or by any
assignment, . ,

34. Settlement. Any instrument, I
whether voluntary or upon tiny good or I
valuable coil siileration, other than a bona
fide pecuniary consideration, whereby any
definite and certain principal man of money
(whether charged or chargeable on lands ~
or not, or to be laid out in the purchase of
lands or not) or away definite and certain
amount of stock, or gray security, is settled
or agreed to be settled in any manner

ivhs,tsoevcr,

The stunt; duty iv,, rt )rv t>rtna.7ve, see Article
26, i. a ii.

.30 cents for every $ 100 c)r part thereof of
the amount or value of the property
settled or agreed to be settled.

Exemption.--Instrument o f appointment velating to art) property in
favour of personas especially named or described as the .oG, jests of a
,power. of
appointment created by a previous settlement stamped with ad valorem duty.
in respect of the same property, or by will, where probate duty lays been
paid
in respect of the same property as personal estate of the testator.

35. Settlement executed in pursu-
ance of a duly stamped agreement far the

36. Transfer of Shares or stack
in any public company, to be competed on
the market value of such shares on the day
of stamping, which, if doubt arises, the
Collector shall decide subject to section 15
of this Ordinance.

2005

10 cents for every $100 or part thereof.
cos

1 cent.
2 cents.

IO
15



ORDINANCE No: l s of 1ss,s:

,S'tamp.

(ii.) Transfer for a nominal amount, I

to be approved by the Collector, j

Exemption.-Scrip certificate.

GEX EItAL EXEMPTIONS.

Any document made or executed by or on behalf of Her Majesty or of uny
depart-
rraent of Her Majesty's ,service, or n~hereby any property or interest is
transferred to, cr
any contract of any kind whatsoever is made with Her Majesty or any
pe~son. for or on
behalf of Her Majesty or any such department as aforesaid.
But this exemption does not extend to any document executed by the
registrar n f
the Supreme Court as oflicial administrator or by a receiver appointed by
any Court,
or to any document rendered necessary by any Ordinance or by the order of
any Court;
neither does it, extend to a sale made for the recovery of an arrear of
revenue or rent, or
in satisfaction of a decree or order of Court, in any of which cases the
purchaser shall
be required to pay the amount of the requisite stamp in addition to the
purchase money.

[hz force front 1st June, 1886, under proclanzation qf floe 22nd May,
1886.

Order made by the Governor in Council -un.der the Stamp Ordinance 1886,
the 4a day of June, gazetted the 6th June, 1886.

It is hereby ordered as follows:-

1. The adhesive stamps to be used under the above-mentioned Ordinance
shall
be of the following values:-

1, Cent.
2 Cents.
3
5
IO
12

2, The impressed stamps shall be of the following values:-

25 cents.
30 »
50
1.00
1.50
0.00

20 cents.
25
30
50
~5 »
$1.00.

$2.00.
$2.50.
$3.00.
$4.00.

and a stamp bearing the words Adjudication fee paid.

$ 4.50.
$ 5.00.
$ 6.00.

$ 8.50.
$10.00.

$ 10.50.
$ 20.00.
$ 25.00.
$ 40.00.
$ 50.00.
$100.00.

3. The above stamps shall be of the form, size, ~ ai7d design of the
specimen
stamps enclosed in a case for public inspection at the Stamp Office.
ORDINANCE loo. 16 aF 186.

Stamp.

4. Adhesive stamps may be used for the following classes of documents,
and for
no others:-

Bills of exchange drawn out of the Colony,
Cheques,

Renewals of policies of insurance,
Receipts,

but impressed stamps may be used for any of the above documents.

5. No bills of exchange in sets shall be stamped in which the words
-First and
Second, or .First, Second, and Third are left ula,aah, nor in which the
words Second of the.
.same tenor and date being zcvpaid, or the like, are: wholly or partly
left blank.

6. Every promissory note in the Chinese language shall bear an impressed
stamp
of the value required by the schedule, which impressed starch shall be
placed on the
upper edge of a printed border similar to the specimens enclosed in a
case for public
inspection at the Stamp Office. All the writing of such note must be
within the said
border, which is to be talreu as part of the impressed stamp required
.for such
,promissory note.

7. The sire or shape of such border, and the devices or characters
accompanying
it, may be varied from time to tine at the discretion of the Collector.

Order made by the Governor ia Council under section 5 of the Stamp
Ordinance,
(No. 16 of X886), the 8th October, acrd gazetted the 9th October, 1886.

His Eellency the Officer Administering the Government is pleased to order
that
the duty charged under article 17 of the schedule to Ordinance '16 of
1886, on a deed
-of assignment where no money consideration or a merely nominal money
consideration
passes shall be $10 in cases where such deed of assignment is merely
confirmatory of
;an assignment of which the full conveyance duty has been paid.

The Collector of Stamp Revenue shall, unless the two deeds referred to in
the
foregoing paragraph are comprised in are and the same document, denote by
an entry
undex his hand made upon the deed stamped with the $10 duty, tbat the
full conveyance
.duty (if more than $10) has been paid upon the other.

Order made by the Governor in Council under section v of the Stamp
Ordinance
(No. 16 of X 886), the 7th and gazetted the 9th April, 1887.

The Governor in Council is pleased to order that the duty charged under
article
:$ of the schedule to Ordinance 16 of 1885 on a bill of excbange drawn
out of and
payable on demand out of the Colony, when such bill of exchange is
negotiated within
-the Colony, shall be.t,wu cents.

2007
1993

Preamble.
Definitions.
Document.
Material.
Execution.
Officers continued Office.
Subsidiary offices.
1994
Staff.
Duty payable under schedule.
Governor in Council may lower or abolish duties.
May make rules.
Penalties of non-stamping &c.
1995
Penalties for frauds.
execution out of Colony.
Unstamped documents not received in evidence.
Powers of Court.
1996
Powers of Collector.
Adjudication.
1997
Special stamps may be allowed.
Denoting stamp.
[33 and 34 Vict. c. 97 sect. 14.]
Cost of stamps.
Collector' acts revised by Governor.
1998
Appeal from Collector.
Refund of probate duty.
Government not responsible for loss of or damage to document.
Forging stamps, &c.
Uttering, and possession.
Removing marks, and possession.
Penalties.
1999
Impounding unstamped documents.
Limit of prosecutions.
Repeal.
Suspending clause.
2002
[See order in Council 8th October, 1886.]
2003
[See Ordinance No. 1 of 1889 Schedule (I) 11.]

1993

Preamble.
Definitions.
Document.
Material.
Execution.
Officers continued Office.
Subsidiary offices.
1994
Staff.
Duty payable under schedule.
Governor in Council may lower or abolish duties.
May make rules.
Penalties of non-stamping &c.
1995
Penalties for frauds.
execution out of Colony.
Unstamped documents not received in evidence.
Powers of Court.
1996
Powers of Collector.
Adjudication.
1997
Special stamps may be allowed.
Denoting stamp.
[33 and 34 Vict. c. 97 sect. 14.]
Cost of stamps.
Collector' acts revised by Governor.
1998
Appeal from Collector.
Refund of probate duty.
Government not responsible for loss of or damage to document.
Forging stamps, &c.
Uttering, and possession.
Removing marks, and possession.
Penalties.
1999
Impounding unstamped documents.
Limit of prosecutions.
Repeal.
Suspending clause.
2002
[See order in Council 8th October, 1886.]
2003
[See Ordinance No. 1 of 1889 Schedule (I) 11.]

https://oelawhk.lib.hku.hk/items/show/503

1890

v4

No. 16 of 1886

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