THE HONGKONG GOVERNMENT GAZETTE, 8TH SEPTEMBER, 1866.

375

Collector of Stamp

III. The Governor shall appoint a Chief Officer who shall have the control and Appointment of agement of the Stamp Office and who shall be called the "Collector of Stamp Revenue.

venue," or by such other title as the Governor shall direct.

IV. The Governor may appoint all such other Officers as may be required to carry Governor to appoint the Business of the Stamp Office.

all other Officers of the Stamp Office.

V. The Salaries of all Officers appointed under this Ordinance shall be fixed by Salaries of Officers. Governor in Council.

this Ordinance.

VI. For every Deed, Instrument or Writing which shall be executed from the Stamp Duty payable me when this Ordinance shall come into force, and which shall be of any of the kinds under Schedule to ecified as requiring Stamps by the Schedule annexed to this Ordinance, there shall payable to Government a Stamp Duty of the amount indicated in the said Schedule in proper for such Deed, Instrument or Writing.

́sufficiently stamped

VII. If any Person shall draw, accept, endorse, negotiate, pay or receive Payment Penalty for drawing, f any Bill of Exchange, Promissory Note, or other similar Instrument, or if any Person &c., unstamped or in- all make, execute, or sign, any Deed, Instrument or other Writing, on unstamped or Bill of Exchange, &c. sufficiently stamped Paper or other material, which should bear a Stamp of the value forth in the Schedule annexed to this Ordinance, every such Person so offending all forfeit a Sum not exceeding Fifty Dollars, or a Sum equal to Ten times the due of the Stamp omitted to be used, if the Sum so calculated exceed Fifty Dollars. rovided that this Section shall not apply to Agreements by Letter.

to prescribe the form,

VIII. The Governor in Council shall prescribe the form, size and material of the Governor in Council tamps to be used, and the mode and place of impressing, affixing or denoting thereupon &c., of Stamps to be

e value of the same under the Provisions of this Ordinance, and may from time to used. me alter and vary the Orders which he may so issue, and the Orders made by the overnor in Council under this Section shall be published in the Government Gazette.

IX. It shall be lawful for the Governor in Council by an Order to be published in Governor in Council re Government Gazette to authorize the use of adhesive Stamps for any Deeds, Instruments may authorize the

Writings required to bear a Stamp.

use of adhesive Stamps for any Deeds, &c.

used.

X. In any case where an adhesive Stamp shall be used as hereinbefore authorized obliteration of te Person making the Deed, lustrument or Writing to which such Stamp is affixed assive stamps when all before the Deed, Instrument or Writing shall be delivered out of his hands. istody or power, cancel the Stamp so used by writing thereon his Name or the Initial etters of his Name or in such other manner as to show that such Stamp has been made se of, and so that the same shall not admit of being used again; and if

any Person

>

ho shall write or give any Receipt or discharge, or make or sign any Draft or Order any other Deed, Instrument or Writing with an adhesive Stamp thereon when an lhesive Stamp is allowed to be used, shall not bonâ fide in manner aforesaid cancel ich Stamp, he shall forfeit a sum not exceeding Fifty Dollars.

XI. The Duty imposed by this Ordinance on Bills of Exchange shall be paid stamps on Bills of 1 account of all Bills drawn within but payable out of the Colony, and on account Exchange, &c.

all Bills drawn out of the Colony which shall be accepted, endorsed, transferred,

id or otherwise negotiated within the Colony wheresoever the same may be payable; id the Duty so imposed on Bills drawn out of the Colony may be denoted by adhesive tamps to be affixed to such Bills as hereinafter directed.

drawn out of the

thereon before

XII. 'The holder of any Bill of Exchange drawn out of the Colony and not having The Holder of a Bill proper Stamp affixed thereon as herein directed, whether the same be a single Bill or cony to aflix al e of a set of two or more Bills shall, before he shall present the same for acceptance adhesive Stamp for payment, or endorse, transfer or in any manner negotiate such Bill, affix thereto negotiating it. proper adhesive Stamp for denoting the Duty of this Ordinance, charged on the mount of such Bill when drawn singly, and the Person who shall present such Bill for reptance or payment, or who shall endorse, transfer or in any manner negotiate such I shall, before he shall deliver the same out of his hands, custody or power, cancel ie Stamp so uffixed by writing across the Bill as his Endorsement, his Name or the ime of his Firm, and the Date of the Day and Year on which he shall so write the me or by affixing thereon or across the same the Seal or Mark which he is in the habit using or in such maner as to show that the Stamp has been made use of, and so mt the same shall not admit of being used again; and if any Person shall present for Penalty for taptance or for payment, or shall accept, pay or endorse, transfer or in any manner without a Stamp pobiate any such Bill as aforesaid, whereon there shall not be such adhesive Stamp afixed or for soforesaid duly affixed, or if any Person who ought, as directed by this Ordinance, to such stamp.

negotiating such Bill

neglecting to cancel

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