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THE HONGKONG GOVERNMENT GAZETTE, 25TH AUGUST, 1866.
Procedure on payment under preceding
Clause.
No unstamped or insufficiently stamped Deed, &c., to be stamped except as aforesaid.
Procedure in cases other than those provided for in
Sections XVIII and X for determining
proper amcaat of Stamp Duty to be
impresed on any Deed.
Government not responsible for loss or
Clause 2. An entry of such payment setting forth the amount thereof shall be made in a book to be kept by the Court and shall also be endorsed on the back of the Deed, Instrument or Writing, and shall be signed by the Court. The Court shall at the end of every Month make a Return to the Collector of the Stamp Revenue of the Money (if any) which it has so received distinguishing between the sums received by way of Penalty and the sums received by way of Duty stating the number and title of the suit and the name of the party from whom such Money was received and the Date (if any) and description of the document for the purpose of identifying the same; and the Court shall pay over the Money so received to such Collector of Stamp Revenue or to such Person as he may appoint to receive the same: such Collector of Stamp Revenue or other proper authority shall upon the production of the Deed, Instrument or Writing, with the endorsement herein- before mentioned cause it to be stamped thereon with a Stamp of the amount paid into Court on account of such Duty. The provisions contained in Clause 1 of Section XVIII as to the mitigation or payment of penalties paid to the Collector of Stamp Revenue shall be applicable to penalties paid into Court under this Section.
XXI. No Deed, Instrument or Writing executed on unstamped or insufficiently stamped Paper shall be stamped at any time after the execution thereof except as hereinbefore provided.
XXII. When in any case other than the cases provided for in Sections XVIII and XX of this Ordinance, any Person shall entertain any doubt respecting the proper amount of Stamp Duty for any Deed, Instrument or Writing, he may apply to the Collector of Stamp Revenue for an adjudication with a view to remove such doubt and shall at the same time pay a Fee of Ten Dollars for the same and thereupon the Collector of Stamp Revenue shall determine the amount of Stamp which such Deed, Instrument or Writing should bear, and on payment thereof shall cause such Deed, Instrument or Writing to be impressed with such Stamp and an additional Stamp denoting that such adjudication Fee has been paid. A Deed, Instrument or Writing so stamped, shall be received in evidence as properly stamped in any Court of Justice.
XXIII. The Government shall not be responsible for any loss or damage which damage to Deed, &c. shall occur in respect of any Deed, Instrument or Writing, entrusted to the Collector of Stamp Revenue for the purpose of being stamped and no Person employed by the Government in the Stamp Office, shall be responsible for any such loss or damage unless such Person shall wilfully, fraudulently, or by gross negligence cause such loss or damage.
Provisions of Sections
XXIV. The provisions of Sections XVIII and XX. shall not extend to Bills of XVIII and XX not to Exchange or other Forms or Orders for Money or to Receipts for Money. Exchange, &c.
extend to Bills of
Persons receiving
XXV. When any Draft or Order for the payment of Money on demand charge. unstamped Draft or able with the Stamp Duty of Three Cents shall come to the hand of any Person Order for payment of Money on demand unstamped it shall be lawful for such Person to affix thereto, the necessary adhesive may affix Stamps
Stamp and to cancel the same in the manner required by this Ordinance, and thereto.
upon doing to charge the Duty against the Person who ought to have paid the same or to deduct such Duty from the sum so directed to be paid, and such Draft or Order shall so far as relates to the Stamp Duty chargeable thereon be good and valid.
What Sum recoverable under a Writing
bearing an optional Stamp.
Stamp on certain affidavits.
reasen
XXVI. No larger sum shall be recoverable in any Court of Justice by of any Deed, Instrument or Writing, for which an optional Stamp is indicated to be proper by the Schedule annexed to this Ordinance than the largest sum for which if specially stated in a Deed, Instrument or Writing of the same denomination, the Stamp actually used under the option so given would be of sufficient value. And such Deed, Instrument or Writing, shall be held by any Court of Justice to be valid in respect of any sum of Money larger than that for which the Stamp on the said Deel. Instrument or Writing, would be sufficient.
Ix
XXVII. No Justice of the Peace or any Officer before whom air affidavit not make for the immediate purpose of being filed, read, or used in any Court of Justice may, taken shall receive or attest such affidavit unless it be written on a Stamp of not les than the value prescribed by the Schedule annexed to this Ordinance.