354

Ou death of Stainp Vendor, unsold

Stamps, &c., to be delivered to a duly authorized Officer.

THE HONGKONG GOVERNMENT GAZETTE, 25TH AUGUST, 1866.

Proceedings against. sureties of Stamp Vendor.

Unlicensed sale of Stampa.

If licensed Vendor die or his License expire or be revoked.

Renewal of damaged or spoiled Stamps.

Application for renewal.

Collector may repay the amount of damaged Stamps

instead of giving New Stamps.

XXXVII. Upon the death of any Vendor of Stamps, the Person is possession of such Vendor's Effects shall, upon demand being made by the Collector of Stamp Re venue, or any Officer duly authorized by him, make over within a reasonable time to such Collector or Officer as aforesaid any Stamps which the deceased Vendor shall have received for sale on the part of Government and shall not have sold at the time of his death, and any Account kept by such deceased Vendor in respect of such Stamps of which Stamps and Accounts such Person as aforesaid may have the possession or be able to obtain the possession, on pain of a Fine not exceeding Two hundred and Fifty Dollars.

XXXVIII. The Collector of Stamp Revenue may call upon the Surety of a Vendor of Stamps to make good the value of the balance of Stamps standing against such Vendor in the books of such Collector or the balance of Money standing against such Vendor in the books of such Collector, and on his failure to do so may proceed against such Surety for the recovery of the value of the balance of Stamps or for the recovery of the balance of Money as aforesaid.

XXXIX. Every Person who shall sell Stamps without having duly obtained a License in that behalf under this Ordinance shall, upon conviction, be liable to a Fine not exceeding Five hundred Dollars, and to Imprisonment, with or without Hard Labor, not exceeding Six Calendar Months.

XL. If any Licensed Vendor of Stamps die or if his License expire or be revoked, the Stamps in the possession of such Vendor of Stamps of which after deducting the percentage or discount allowed he has paid the amount to Government may within Three Months from the Date of the death of such Vendor, or from the Date on which his License expire or was revoked as the case may be brought to the Collector of Stamp Revenue who shall repay such amount: Provided that such Stamps were actually in the possession of such Vendor for the purpose of sale and were procured by him from the Collector of Stamp Revenue,

XLI. Clause 1. If any Stamp after having been obtained in the manner allowed by this Ordinance shall have become damaged, spoiled, or unfit for use either by any accident happening to the same or because of some error in the drawing up or copying of any Deed, Instrument or Writing thereupon, which being discovered before such Dee, Instrument or Writing shall be finally signed and executed, renders the same of no avail; or when by reason of the death or refusal of the party whose signature may be necessary to effect the transaction intended by such Deed, Instrument or Writing it. remains incomplete and of no avail; or when by the refusal of any office or trust that may be granted by a Deed, Instrument or Writing it has failed of the purpose intended or if any Deed, Instrument or Writing duly stamped shall not have been finally executed by reason of any accident having happened to the same, or because of some error in the drawing up or copying thereof having been discovered, the same is rendered of no avail; or if by reason of failure of consideration the transaction intended by such Deed, Instrument or Writing cannot be effected, or such transaction has been effected by some other Deed, Instrument or Writing duly stamped or in the case of a Promissory Note, Bill of Exchange, or the like if by non-delivery to the payee or person acting on his behalf or from other cause the same is never brought to use and in the case of a Bill of Exchange other than a Bill drawn in sets as provided in this Ordinance if it shall not have been presented for acceptance, in all such cases it shall be competent to the Collector of the Stamp Revenue upon delivery being made of such Stamped Paper so damaged, spoiled, or rendered unfit for use to cause a similar Stamp or Stamps of equal value to be delivered to the Owner of such Stamp so damaged, spoiled, or rendered unfit for use or to his representative, upon payment of the value of such new Stamp. The provisions of this Section shall not extend to any Bill of Exchange drawn in a set, if any one of such set shall have been delivered to the payee, or to any adhesive Stamp. Clause 2. The Owner of any Stamp which shall be damaged, spoiled, or ren- dered unfit for use as aforesaid shall prefer his application to the Collector of Stamp Revenue and if such Collector be of opinion that the application ought to be complied with he shall deliver or cause to be delivered, subject to the provisions of this Ordinance, to the party or his representative a Stamp similar or of equal valtie to that which has been damaged, spoiled, or rendered unfit for use. that the application be made within Six Months of the period when the Stamp shall have become damaged, spoiled, or rendered unfit for use.

Provided

Clause 3. In any case in which under this Section the Collector of Stamp Revenue may give a new Stamp in lieu of a Stamp damaged, spoiled, or rendered unfit for use, he may in lieu thereof if he shall see fit repay to the party the application the amount of such Stamp in Money.

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