THE HONGKONG GOVERNMENT GAZETTE, AUGUST 25, 1911.
8. Where the duty with which an instrument is charge- Denoting able depends in any manner upon the duty paid upon stamps. another instrument, the payment of the last-mentioned 54 & 55 Viet. duty shall, upon application to the Collector and produc- tion of both the instruments, be denoted upon the first-men- tioned instrument in such manner as the Collector thinks fit,
c. 39 s. 11.
rection as to
9.--(1.) An instrument, the duty upon which is required General dis or permitted by law to be denoted by an adhesive stamp, the cancella- is not to be deemed duly stamped with an adhesive stamp, tion of adhe unless the person required by law to cancel the adhesive sive stamps. stamp cancels the same by writing on or across the stamp . s. 8. his name or initials, or the name or initials of his firm, together with the true date of his so writing, or otherwise effectively cancels the stamp and renders the same incap- able of being used for any other instrument, or for any postal purpose, or unless it is otherwise proved that the stamp appearing on the instrument was affixed thereto at the proper time.
(2.) Where two or more adhesive stamps are used to denote the stamp duty upon an instrument, each or every stamp is to be cancelled in the manner aforesaid.
(3.) Every person who, being required by law to cancel au adhesive stamp, neglects or refuses duly and effectually to do so in the manner aforesaid, shall ineur a fine of one hundred dollars.
10. Sub-section (1) section 18 of the Principal Ordin- Amendment ance is hereby amended:-
of section 18 (1) of the
(1.) by the deletion of the word " and " at the end of Principal
sub-sub-section (b) thereof,
(ii.) by the insertion of the word
of sub-sub-section (e) thereof,
and" at the end
(iii.) by the insertion after sub-sub-section (c) thereof
of the following new sub-sub-section :---
“(d.) Any money payable under a Policy of Insurance effected by any person on his life where the Policy is wholly kept up by him for the benefit of a douée whether nominee or assignee or a part of such money in proportion to the premium paid by him where the Policy is partially kept up by him for such benefit."
Ordinance.
of section 18
of the Prin-
11. Section 18s of the Principal Ordinance as amended Amendment by section 10 of this Ordinance is hereby further amended by re-numbering sub-sections (1), (2) and (3) thereof (2), (383) and (4) respectively and by inserting at the com- mencement thereof the following new sub-section :-
""
“(1.) In this and the following sectious the word
"estate"
or property or effects of a deceased person, means the personal estate and effects of whatever kind of such person and includes property passing on the death of such person."
cipal Ordin-
ance.
12. Section 23 of the Principal Ordinance is hereby Amendment amended by striking out sub-section 2 and inserting the of section 28 following in lion thereof :----
“ (2.) Giving receipts or discharges for the payment of money, or in acquittal of a debt paid in money. or otherwise, where the amount paid has been separated or divided with intent to evade the duty.
of the
*rincipal Ordinance. f. 54 & 55
Vict. c. 39 4. 103.
13. Section 2 of Ordinance No. 19 of 1909 is hereby Amendment amended by inserting the words "at date of death of the of section 2 deceased after the word "value", and by inserting the of No. 18 of words passing on death" after the word "effects” in the third line of Article 43.
6
1909.
14. Section 20 (5) (1) of the Principal Ordinance as Amendment amended by section 2 of Ordinance No. 44 of 1909 is of section 20 hereby amended by inserting the words "at the date of the 9 of the
Principal death in the case of property pussing ou death, or in other Ordinance. cases after the words "in the Colony were" and by
351