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THE HONGKONG GOVERNMENT GAZETTE, AUGUST 25, 1911.
As to deface- ment of
adhesive stamps.
54 & 55 Vict. c. 38 a. 20.
Penalty for frauds in relation to duties. ih. a. 21.
17. Every person who by any writing in any manuer defaces any adhesive stamp before it is used shall incur a fine of fifty dollars : Provided that any person may with the express sanction of the Collector, and in con- formity with the conditions which be may prescribe, write upon or otherwise appropriate an adhesivo stamp before it is used for the purpose of identification thereof.
18. Auy person who practises or is concerned in any fraudulent act, contrivance, or device, not specially pro- vided for by law, with intent to defraud His Majesty of any duty shall incur a fine of five hundred dollars.
As to dis-
of dies. ib. m 22.
Miscellaneous.
19. Whenever the Collector determines to discontinue continuance 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 and after any day to be stated in the notice (such day not being within one mouth after the same is so published) the new die shall be the only lawful die for denoting the duty chargeable in any case in which the discontinued 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 deemed to be not duly stamped :
Application
of Ordinance to excise labels.
ib. s. 23.
Definitions, ib. s. 27.
Provided as follows:
(a.) If any instrument stamped as last aforesaid, and first executed after the day so stated at any place out of the Colony, is brought to the Collector within fourteen days after it has been received in the Colouy, then 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 duty by means of the lawful die, without the payment of any penalty:
(6.) All persons having in their possession any material stamped with the discontinued die, and which by reason of the providing of such new die has been rendered useless, may at any time within six mouths after the day stated in the notice send the same to the chief office or que of the bead offices, and the Collector may thereupon cause the stamp on such material to be cancelled, and the same material, or, if the Collector thinks fit, any other material, to be stamped with the new die, in lien of and to an equal amount with the stamp so cancelled.
20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label now or hereafter provided by Government for denoting any duty of excise, and any label so provided shall be deemed to be included in the term "stamp" as defined by this Ordinance.
21. In this Ordinance, unless the context otherwise requires---
The expression "Collector" means the Collector of
Stamp Revenue :
The expression "duty" meaus any stamp duty for the time being chargeable by law including postage : The expression "material" includes every sort of material upon which words or figures can be expressed: The expression document:
"instrument
includes every written
The expression "die" includes any plate, type, tool, or implement whatever used in the manufacture of any adhesive stamp or for expressing or denot- ing any duty, or rate of duty, or the fact that any duty or rate of duty 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 implement :
The expressions "forge" and "forged " include coun-
torfeit and counterfeited or fictitions:
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