I
THE HONGKONG GOVERNMENT GAZETTE, 3RD APRIL, 1886.
Procedure.
21. It shall be lawful for all Courts and Magistrates, and for the Collector, 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 any breach of the laws relating to Stamp Duties may appear to have been committed, and to deliver the same to the Collector to be used in prosecuting the Offender.
22. No person shall be proceeded against under section 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. Ordinance No. 15 of 1884 is hereby repealed, sub- ject to the proviso contained in Section 5 of this Ordi- nance, but such repeal shall not affect anything lawfully done or suffered thereunder or any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 were in force.
24. This Ordinance shall come into force on a day to be fixed by Proclamation by the Governor.
SCHEDULE
of the proper Stamps for such Documents as require to be stamped under this Ordinancé.
NOTE-A document containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters. Any document liable to Stamp duty under more than one article of this Schedule shall be charged under that article which im- poses the highest duty.
1. Adjudication as to the amount of stamp duty to be levied on any document,
2. Agreement, or any memo- randum of an agreement, under hand only, and not otherwise spe- cially charged with any duty, whe- ther the same be only evidence of a contract or obligatory on the parties from its being a written instrument,
$2.
50 cents.
Note.-Agreements as to letting or tenancy are in all cases charge-
able as leases. See articles 22 and 24.
Agreement or Contract accom-} ! panied with the deposit of Title Deeds to any immovable property or for securing the payment or re- payment of any money or stock,
Ser Mortgage, 26.
Exemptions.-Label, slip, or memorandum containing the heads of any Insurance to be effected by means of a duly stamped Policy or Risk Note.
Seaman's advance note, or memorandum, ur agreement made between the master and mariners of any ship for wages.
Emigration Contract.
Passage Ticket.
3. Arbitration Award,
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,
Assignment, by way of secu- rity, or of any security,
Upon a sale,...
5. Attested Copy of any Docu- ment chargeable with Stamp Duty under the Schedule,
Average Statement,
6. Bank Cheque payable on demand to any person, to bearer, or order,....
7. Bank Notes, or other obliga- tions for the payment of money issued by any Banker or Banking Company in the Colony for local circulation and payable to bearer on demand,
-$2.
$100.
See Mortgage, 26.
See Conveyance, 14.
$2.
See Bond, 10,
3 cents.
Three quarters per cent. per annum on the average va- lue of such notes in circu- lation. To be collected monthly on a statement thereof to be furnished by each Banker or Banking Company to the Collector of Stamp Revenue at the end of each month, and to be signed by the Banker, or Manager, or Agent, and by the Accountant of such Banker or Banking Com- pany.
Impounding unstamped documents.
Limit of prosecutions.
Repeal.
Suspending Clause.
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