STAMP DUTIES MANAGEMENT ORDINANCE, 1911

STAMP DUTIES MANAGEMENT ORDINANCE, 1911

No. 35 of 1911.

To consolidate and amend the law, relating to the management of
Stamp Duties. [24th August, 1911.]
WHEMEAS it is expedient to consolidate and aniend the law relating
to the management of Stainp Duties of whatever nature:-

1. The Stamp Duties Management Ordinance, 1911.





2. All duties chargeable by law as stamp duties shall be tinder the
care and management of the Collector, and this Ordinance shall
apply to all such duties and to all fees which are directed to be
collected or received by means of stamps.

3.-M The Collector may, with the approval of the Governor-
in-Council, grant a licence to any person to deal in unused stamps
at any place to be named in the licence; and the licence may at any
time be revoked bv the Collector.

(2) The licence shall s[)eclfv the full name and place of abode of
the person to whom the same is granted, and a description of every
house, shop, or place, In or at which lie is authorised to deal in
unused stamps.
(3) Every person to whom a licence is granted shall give security

in the sum of 1,000 dollars lit such manner and form as the Collector
shall prescribe, and, if by bond, the bond shall be exempt front
stamp duty.

(4) One licence, and one bond only shall be required for any num-
ber of persons in partnership.

(5) Every person licensed to deal in stairps shall cause to be
visibly and legibly painted and shall keep so painted in letters of
not less than one inch in length on some conspicuous place on the
outside of the front of every house, shop, or place in or at which lie
is licensed to deal in unused staitips, his full naine, together with
the words Licensed. to sell stanips,--- and for every neglect or
omission so to do be shall be liable, on stininiary conviction, to a
fine not exceeding 100 dollars.

4.-(1) If any person who is not duly appointed to sell and dis-
tribitte stamps deals in any inanner in stanips, without being
licensed so to do, or at any house, shop, or place not specified in his
licence, lie shall for every such offence be liable, on summary coil-
viction, to a fine not exceedim, 200 dollars.


(22) If any person who is not duly appointed to sell and distribute
stamps, or duly licensed to deal in stamps, has, or puts upon his
premises either lit the inside or on the outside thereof, or upon any
board or any material whatever exposed to public view, and whether

As amended by 'No. 16 of 1912.
A~ amended 1~ No. 8f) of 1911, No. 51 of 1911, No. 16 of 1912,
No. 17 of 3q12 and No. 22 of 1912.
~~s amenedd by -No. 30 of 1911 and No. 51 of 1911.





the same be affixed to his premises or not, any letters importing
or intending to import that be deals in stamps, or is licensed so to
do, he shall be liable,. on surninary conviction, to a fine not exceed-
ing 100 dollars.

5.-(1) If the licence of any person to deal in stamps expires or
is revoked or if any person licensed to deal in stamps dies or becomes
bankrupt, and any such person at the expiration or revocation of his
licence, or at the time of his death or bankruptcy, -has in his
possession any stamps, such person, or his executor or administra-
tor, or the receiver or trustee or official assignee under his bank-
ruptey, may, within 6 months after the expiration or revocation of
the licence, or after the death or bankruptcy, as the case may be,
bring or send the stamps to the Collector.

(2) The Collector inay, in any such case pay to the person bring-
ing or sending stamps the amotint of the duty thereon, if proof to
his satisfaction is furnished that the same -were actually in the
possession of the person whose licence has expired or been revoked,
or so dying or becoming bankrupt, for the purpose of sale, at the
tirne oll the expiration or revocation ol the licence, or of his death
or bankruptcy, and tbat the stamps were purchased or procured by
that person at any public office, or from some person duly appointe~
to sell and distribute stamps, or difly licensed to deal in stamps.

6.-(1) If any person, whether licensed to deal in stamps or not,
hawks or carries about for sale or exchange, any unused stamps, he
shall in addition to any other fine or penalty to which he may be
liable incur, on summary conviction, a fine of 200 dollars.

(2) All stamps which are found in the possession of the offender
shall be forfeited, and shall be delivered to the Collector to be dis-
posed of as lie thinks fit.

(3) Any officer of police may arrest a person found committing an
offence against this section and take hini before a Magistrate who

shall hear and determine the matter.

Allowance for Spoiled Stanips.
7. Subject to such regulations as the Governor-in-Council may
make, and to the production of such evidence by statutory declara-
tion or otherwise as the Collector may require, allowance shall be

As amended by No. 51 of 1911 and No. 17 of 1912.
As aniended by No. 50 of 1911, No. 17 of 1912 and No. 43 of 1912
1 Supp. SQhed.





made by the Collector for stamps spoiled in the cases hereinafter
mentioned .-

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

(2) any adhesive stanip which has been ina,Avertently and im-
designedly spoiled or rendered unfit for tise and lias not in the
opinion of the Collector been affixed to any :

(3) amy adhesive stamp representing a fee capable of being collect
ed by means of such stamp which has been affixed to material
provided that a certificate from the proper officer is to the.
effect that the allowance should be made:

(4) the stamp on any bill of exchange signed by or on belialf of
the drawer which has not been accepted or ma(le use of in any man
ner whatever or delivered out of his hands for any purpose other
than by way of tender for acceptance:

(5) the starrip on any promissory note signed by or on behalf of
the maker which has not been made use of in any inanner whatever
or delivered out of his hands;
(6) the stamp on any bill of exchange or promissory note which
from any omission. or error bas been spoiled or rendered useless,
although the same, being a bill of exchange, may have been accept-
ed or indorsed or, being a promissorY note, may have been delivered
to the payee, provided that another cornpleted and duly stamped bill
of exchange or promissory note is produced identical in every parti-
cular, except in the. correction off the error or omission, with the
spoiled bill or note;
(7) the stamp used for wiv of the following instruments exe-
cuted,-
(a) by any party thereto, but afterwards found to be absolutely
void from the beginning;
(b) by any party thereto, but afterwards found unfit, by reason of
any error or mistake therein, for the purpose originally intended;
(c) by any party thereto which has not been made use of for any
purpose Whatever, and which by reason of the inability or refusal of
some necessary party to sign. the same or to complete the transaction
according to the, instrument, is incomplete and insufficient for the
purpose for which it was intended;





(d) by any party thereto, which by reason of the refusal of any
person to act tinder the saine, or for want of enrolment or registra'-
tion within the time required by law falls of its intended purpose
or becomes void ;

(c) by any party thereto which is inadvertently and undesignedly
spoiled, and in lieu. whereof another instrument made between the
same parties and for the sanie purpose is executed and duly
stamped, or whicb beconies tuseless in consequence of the transaction
intended to be thereby effected being effected by some other instru-
inent duly stamped ;

Provided as follows :-

(a) tbat the application for relief is made within 6 months after
the stamps has been spoiled or beconie useless, or in the case of an
executed instrument after the date ol the instrument, or, if it is
not dated, within 6 months after the execution thereof by the person
by whom it Avas first or alone executed or within such further time
as the Collector may prescribe in the. case of any instrument sent
abroad for execution, or when from unavoidable circumstances any
instrinnent for which another has been substituted cannot be pro-
duced within the said period ;

(b) that in the case of an executed instrument no legal proceed-
ing has been commenced in m-bleb the instrument could or would
have been given or offered in evidence, andmthat the instrument is
.given tip to he cancelled.

8. When any person has inadvertently used for an instrument
liable to duty a stamp ofvalue. than was necessary, or has
inadvertently used a stamp for an instrument not liable to any duty,
the Collector may, on application inade within .2 years after the date
of the instrument, or, if it is not dated, within 6 months after the
execution thereof by the person by whom it was first or alone exe-
cuted, and upon the instrument, if liable to duty, being stamped
with the proper duty, cancel and allow as spoiled the stamp so
misused.

9. In any case in which allowance is made for spoiled or misused
stamps the Collector may give in lien thereof other stamps of the
same denomination and value, or if required, and he thinks proper,
stamps of any other denomination to the same amount in value.





Offences relativg to StanIps.
10. E very person who does, or causes or pmeures to be done, or
knowingly aids, abets, or assists in doing, any of the acts follow-
ing :-

(1) forges or fraudulently alters a die, or stamp or surcharges any
stamp without proper anthority, or forges, alters, erases, removes,
or cancels the authorised surcharge on any stamp; or

(2) prints or makes an impression upon any material front a
forged die; or

(3) fraudulently prints or inalces an irnpression upon any material
from -a genuine die; or

(4) fraudulently cuts, tears, or in any way reinoves front any

material any stamp, with intent that any illegal use should be made
of such stamp or of any part thereof ; or

(5) fraudulently removes or causes to be removed from any in-
strument any adhesive stanip, or illegally affixes to any other
instrument or illegally uses for any postal purpose any adhesive
starnp which has been so removed, with Intent that the stamp may
be used again ; or

(6) fraudulently unitilates any stamp, with intent that any in-

use should be inade of any part of such stamp -, or

(7) fraudulently fixes or places upon any material or upon any
stamp, any stanip or part of a stamp which, whether fraudulently
or riot, has been cut, torn, or in any way removed frorn ally other
material or out of or front any other stamp or

(8) fraudulently erases or otherwise either really or apparently
removes from any stamped rnaterial any name, sum, date, or other
matter or thing whatsoever written thereon, with the intent that
any illegal use should be made of the starnp upon such material;
or wilfully removes or attempts to remove from any adhesive stamp
any cancelling marks thereon; or

(9) sells or offers for sale, or titters, any adhesive stamp which
has been so removed, or titters any instrument, having thereon any
adhesive stamp which has to his knowledge been so removed as
aforesaid; or

As ainended by No. 30 of 1911, NO. 50.1 1911, No. 16 of 191-2,
,,o. 17 of 1912 and No. 4T3 of 1912 Supp. Sched.





(10) knowingly sells or exposes for sale or utters or uses any
forged stamp, or any stamp which has been fraudulently printed
or impressed from a genuine die; or any stamp from which can-
cellin,y marks have been wholly or partially removed; or any stamp
the surcharge on which has been forged, altered, erased, removed,
or cancelled; or

(11) knowingly, and without lawful excuse, has in his possession
any forged die or stamp or any stanip which has been fraudulently
printed or impressed froni a genuine die, or any stamp or part of
a stamp which bas been fraudulently cut, torn, or otherwise
removed from any material, or any stamp kvhich has been fraud-
ulently mutilated, or any stamp the surcharge on which has been
forged, altered, erased, removed, or cancelled, or any stamped
material out of which any name, sum, date, or other matter or
thing has been fraudulently erased or otherwise either -really or
apparently rernoved,
shall be efullty of felony, and shall be liabie to imprisonment for any
term not exceeding 7 years.
11. Ever person who without authority or excuse,-

(a) inakes or causes or procures to be made, or aids or assists in
making or knowingly has in his custody or possession, any paper
in the substance of which shall appear any words, letters, figures,
marks, lines, threads, or other devices peculiar to and appearing in
the substance of any paper provided or used by or under the
direction of the Collector for receiving the impression of any die, or
any part of such words, letters, figures, markls, lines, threads, or
other devices, and intended to imitate or pass for the same; or
(b) causes or assists in causing any such words letters, figures,

marks, lines, threads, or devices as aforesaid, or part of such words,
letters, figures, marks, lines, threads, or other devices, an7d intended

to imitate or pass for the same, to appear in the substance of any
paper whatever,
shall be guilty of felony, and shall be liable to imprisonment for
any terin not exceeding 2 years.

12. Every.person who, without lawful authority or excuse, pur-
chases or receives or knowingly has in his custody or posssession,-
(a) any paper manufactured and provided by or under the direc-
tion of the Collector, for the purpose of being used for receiving

As amended by No. 30 of 1911 and No. 16 of 1912.





the impression of any die before such paper has been duly stamped
and issued for Dublic use; or
(b) any plate, die, dandy-roller, mould, or other implement
peculiarly used in the manufacture of any such paper,
shall be guilty of a misdemeanor, and shall be liable to imprison-
ment for any term not exceeding 2 years.

13. On information given before a Magistrate upon oath that
there is just cause to suspect any person of being gullty of any of
the offences aforesaid, such Magistrate may, by warraitt, cause every
house, room, shop, building, or place belonging to or occupied by
the suspected person, or where be is suspected of being or having
been in any- way engaged or concerned In the commission of any
such offence, or of secreting any inachinery, Miplertients, or utensils
applicable to the commission of any such olfence, to be searched by
a European police officer, aud lif upon such search ally ol the said
several matters and things are found, the saine ina, be seized and

carried away, and shall be delivered over to the Collector.

14.-(1) Any Magistrate who has reason to believe that any
stamps have been concealed or deposited may, upon reason-
able suspicion that the sarrie have been stolen or fraudulently
obtained, -Issue his warrant to a European poolice officer for the
seizure thereof, -and for apprehending and bringing before a
Magistrate the person in whose possession or eustody the stallips
may be found, to be dealt with according to law.

(2) If the person does not satisfactorily account for the possession
of the stamps, or if it does not Appear that the salne were lawfully
purchased by him, the stanips shall be forfeited, and shall be.
delivered over to the Collector.

(3) Provided that, it' at any time within G months after the
delivery any person makes out to the, satisfaction of the Collector
that any stanips so forfeited were stolen or otherwIse fraudulently
obtained froin him, such stamps imiv be delivered up to him.

15.-(1) If any forged stamps are foand in the possession of any
person appointed to sell and distribute stamps, or being or having
been licensed to deal in stamps that person shall be deemed and
taken, unless the contrary is satisfactorily proved, to have had the

As amended by 'No. 16 of 1912.
+ As amended br No. 56 of 1911 and No. 17 of 1912.
As amended by No. 80 of 1911, No. 51 of 1911 and No. 16 of 1912.





same in his possession knowing thein to be forged, and with intent
to sell, use, or utter them, and shall be liable to the punishment
imposed by law upon a person selling, using, uttering, or having in
possession forged stamps knowing the same to be forged.

(2) If a Magistrate has cause to suspect any such person of
having in his possession any forged stamps, he may, by warrant,
authorise any European police officer to enter between 9 a.m. and
7 p.m., into any house, room, shop, or building of or belonging to
the suspected person, and if on deniand. of admittance, and notice
of the warrant, the door of the house, room, shop, or building, or
any inner doot. thereof, is not opened, the police officer may break
open the same and search for and seize any stamps that may be
found therein or lit the custody or possession of the suspected
person.

(3) All police officers are hereby required, upon request by any
person so authorised, to aid and assist in the execiition of the war-
rant.

(4) Any person who-
(a) refuses to permit any such search or seizure to be made as
aforesaid; or
(b) assaults, opposes, molests, or obtruct any person so
authorised in the due execution of the powers conferred by this see-
tion or any person acting in his ald or assistance,
and any police officer who upon. any such reqtiest as aforesaid.
refuses, or neglects to ald and assist any person so authorised in
the due execution of his powers, shall be liable, on summary con-
vietion, to a fine of 500 dollars.

16. Where stamps are seized under a warrant, the person
authorised by the warrant shall, if required, give to - the person in
whose custody or possession the stamps are found acknowledg-
ment of the number, particulars, and amount of the stamps, and
permit the stamps to be marked before the removal thereof.

17. Every person who by anyin any manner defaces any
adhesive stamp before. It is used shall be liable, on summary
Conviction, to a fine of .50 dollars :Provided that any person may
with the express sanction of the Collector, and in conformity with
the conditions which he may prescribe, write upon or otherwise

* As amended by No. 4-3 of 1912 Supp. Sched.





appropriate an adhesive stamp before it is used for the purpose of
identification thereof.

18. Any person who practises or is concerned in any fraudulent
act, contrivance, or device, not specially provided for by law, with
intent to defraud :His Majesty of any duty shall be liable, on
summary conviction, to a fine of 500 dollars,

19. Whenever the Collector determines to discoutintic the use of
any die, and provides a new die to be used in lieu thereof, and gives
public notice thereof in the Gazette, then from aild after any da~
to be stated in the notice (such (lay not being- within one month

after the same is so published) the new die, shall be the only lawful
die for denoting the ditty chargeable in any case lit which the dis-
continued die would have been used: and every instrument first,
executed by any person, or bearing date after the day, so stated, and
stamped with the discontinued die shall be deenied to be not duly
stamped;

Provided that,-
(a) if ally instrument stamped as last aforesaid, and first
executed after the day so stated at ally place out of the Colony, is
brought to the Collector wihtin 14 days after it has been received in
the Colony, theri. upon proof of the facts to the satisfaction of the
Collector the stamp thereon shall be cancelled, and the instrument
shall be stamped with the same amount of ditty by means of the
lawful die, without the payment of any penalty:
(b) all persons having in their possession any Material stainped
with the discontinued die, and whIch by reason of the providino'
of such new die has been rendered useless, may, at any time within
6 months after the day stated in the notice, send the same to the
Collector who may thereupon cause the stamp oil such material to
be cancelled, -and the safne material, or if the Collector thinks fit,
any other material, to be stamped with the new die, in lieu of and
to an equal amount with the stanip so cancelled.

20. The provisions of this Ordinance in reference to offences
relating to stamps shall apply to anly label provided by Government

As amended b~ No. 1-1 of 1912.
As amended bY No. 56 of 1911 and No. 17 of 1912.
As amended by No. 16 of 1912 and No. 174 of 1912.





for denoting any duty of customs or excise, and any label so pro-
vided shall be deemed to be included in the term ---stamp--- as
defined by this Ordinance.

21. In this Ordinance,-

Collector--- means the Collector of Stamp Revernie :

Duty--- means any stamip duty chargeable by law, including
postage :

-Material--- includes every sort of material upon which words
or figures can be expressed
Instrument--- includes every written document

---Die--- includes any plate, type, tool, or iniplenient whatsoever
ki.sed in the nianufacture of -any adhesive stamp or for expressing or
denoting any duty or rate of duty or the fact that any duty or rate
of chity or penalty has been paid or that an instrument is duly
stamped, or is not chargeable with any duty or for denoting any fee,
and also any part of any such plate type, tool, or iinplement

Forge--- and ---forged--- include cowiterfeit and counterfeited

or fictitious

---Stamp ' means as well a stanip impressed by means of a
die as an adhesive stamp for denoting any ditts- or fee, and. shall
include any label or stamp for denoting a rate of postage, or any

envelope, wrapper, card, form, or paper, words, letters, or mark
purporting to authorise the transmission by post of any correspon-
dence, whether such stamp is issued by the Government of Hong-
kong or by the Postmaster General of the United Eingdoni or by
the Governinent of any British possession or of ally foreign
country :

---Stainped is applicable as well to instruments and material
impressed with stanips by means of a die as to instruments and
material having adhesive stamps affixed thereto

'Executed' ' and ---execution ', with reference to instruments
not under seal, mean signed and signature.

22. The PoAmaster General shall have and shall be entitled to
exercise all the powers of the Collector under this Ordinance in
respect of all matters affecting the Post Office of the Colony.
Is. 123, and schedule, rel). No. 16 of 1912.]

* As amended by No. 50 of 1911 and No. 16 of 1912.
short title . ordinance to apply to all stamp duties . 54 & 55 vict. C. 38 s. 1. Licences to deal in stamps ibs. S. 3. Penalty for unauthorised deling in stamps , etc ,. Ib.s. 4.3 provisions as to determination of a licence . 54 & 55 vict. C. 38 s. 5. Penalty for hawking stamps ib. s. 6.procedures for obtaining for obtaining allowance for spoiled stamps. Ib. s. 9. allowance for misused stamps. 54 & 55 vict. C. 38 s.10. Allowance how to be made ib.s. 11. certain offences in relation do dies and stamps to be felonies . 54& 55 vict, c. 38 s. 13; 54&55 vict, c. 39 s.,9. making paper in imitationof paper used for stamp duties . 54 & 55 vict. C. 38s. 14. Possession of paper, plates or dies used fo rstampl duties . Ib. s. 15. proceedingas for detection of forged dies , etc, 54 &55 vict. C. 38s. 16.proceedings for detection of stamps stolen or obtained foraudulently ib. s. 17.licensed person in possession of forged stamps to be preumed guilty ib. s.18 mode of proceeding when stamps are seixed . 54 & 55 vict . C 38 s. 19. As to defacement of adhesive stamps . Ib. s. 20. penalty for frauds in relation to duties . 54 & 55 vict. C. 38 s. 21. As to discontinuance of dies . Ib. s. 22. Application of ordinance to customs and excise labels . Ib. s. 23. interpretation of terms 54& 55 vict . C. 38 s. 27. Postmaster general to have powers of collector in matters afecting post office.

short title . ordinance to apply to all stamp duties . 54 & 55 vict. C. 38 s. 1. Licences to deal in stamps ibs. S. 3. Penalty for unauthorised deling in stamps , etc ,. Ib.s. 4.3 provisions as to determination of a licence . 54 & 55 vict. C. 38 s. 5. Penalty for hawking stamps ib. s. 6.procedures for obtaining for obtaining allowance for spoiled stamps. Ib. s. 9. allowance for misused stamps. 54 & 55 vict. C. 38 s.10. Allowance how to be made ib.s. 11. certain offences in relation do dies and stamps to be felonies . 54& 55 vict, c. 38 s. 13; 54&55 vict, c. 39 s.,9. making paper in imitationof paper used for stamp duties . 54 & 55 vict. C. 38s. 14. Possession of paper, plates or dies used fo rstampl duties . Ib. s. 15. proceedingas for detection of forged dies , etc, 54 &55 vict. C. 38s. 16.proceedings for detection of stamps stolen or obtained foraudulently ib. s. 17.licensed person in possession of forged stamps to be preumed guilty ib. s.18 mode of proceeding when stamps are seixed . 54 & 55 vict . C 38 s. 19. As to defacement of adhesive stamps . Ib. s. 20. penalty for frauds in relation to duties . 54 & 55 vict. C. 38 s. 21. As to discontinuance of dies . Ib. s. 22. Application of ordinance to customs and excise labels . Ib. s. 23. interpretation of terms 54& 55 vict . C. 38 s. 27. Postmaster general to have powers of collector in matters afecting post office.

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