376 THE HONGKONG GOVERNMENT GAZETTE, 8TH SEPTEMBER, 1866.
Provisions of Sections
cancel such Stamp in manner aforesaid, shall refuse or neglect so to do, every such Person so offending in any such case shall be liable to the penalty prescribed in Section VII of this Ordinance, and no Person who shall take or receive from any other Person any such Bill as aforesaid, either in payment or as a security or by purchase, otherwise shall be entitled to recover thereon, or to make the same available for any purpose whatever, unless at the time when he shall so take or receive such Bill, ther shall be such Stamp as aforesaid affixed thereto and cancelled in the manner
thereby directed.
XIII. The provisions of Sections XI and XII shall apply to Promissory Notes as X1 and XII apply to well as to Bills of Exchange, so far as the same may be applicable.
Promissory Notes.
Penalty for drawing Bills purporting to be drawn in a set of
XIV. If any Person shall within the Colony draw any Bill of Exchange purporting to be drawn in a set of two or more, and shall not draw at the same time, on Paper two or more and not duly Stamped as required by this Ordinance, the whole number of Bills of which such Bill purports the set to consist, he shall forfeit a sum not exceeding Five hundred
drawing the whole
number of the set.
Effect of a Writing not duly stamped.
Proviso.
Deeds inadvertently
bearing proper.Stamp
Stamp Duty and
Six Weeks.
Dollars.
XV. Except as otherwise provided by this Ordinance, no Deed, Instrument or Writing for which any Duty shall be payable under this Ordinance shall be received as creating, transferring or extinguishing any right or obligation, or as evidence in any Civil Proceeding in any Court of Justice in the Colony, or shall be acted upon in any such Court or by any Public Officer, or shall be Registered in any Public Office or Authenticated by any Public Officer, unless such Deed, Instrument or Writing be upon a Stamp or, when an adhesive Stamp shall be allowed to be used, shall bear a Stamp of a value not less than that indicated to be proper for it by the Schedule annexed to this Ordinance: Provided that every Deed, Instrument or Writing liable to Stamp Duty shall be admitted as evidence in any Criminal Proceeding, although it may not have the Stamp required by this Ordinance impressed thereon or affixed thereto.
XVI. Clause 1. If any Deed, Instrument or Writing requiring to be Stamped executed on paper not under this Ordinance, shall have been executed on Paper not bearing the proper Stamp, may be duly stamped the Collector of Stamp Revenue if satisfied that the omission or neglect to execute such on payment of proper Deed, Instrument or Writing on Paper bearing the proper Stamp, did not arise from penalty, if brought to any intention to evade payment of the Stamp Duty prescribed by this Ordinance for the Collector within such Deed, Instrument or Writing, or otherwise to defraud the Government, may on payment of the proper Stamp Duty, or if the Deed, Instrument or Writing shall be insufficiently stamped, on payment of such sum as with the amount of the Stamp upon such Deed, Instrument or Writing shall suffice to complete the prescribed amount, and as a penalty, double the amount of the proper Stamp Duty or of the amount required to make up the same, direct that such Deed, Instrument or Writing be duly stamped: Provided that such Deed, Instrument or Writing be presented to the Collector of Stamp Revenue for the purpose of having the proper Stamp affixed to or impressed upon it within Six Weeks from the Date of its execution.
Penalty if executed on unstamped or insufficiently stamped Paper and brought to be stamped after Six Weeks of execution but within Four Months of that date.
Penalty if brought after Four Months.
Collector to determine whether on payinent of penalty a Deed, &c., shall be stamped.
Clause 2. If any Deed, Instrument or Writing requiring to be stamped under this Ordinance which shall have been executed on unstamped or insufficiently stamped Paper shall be brought to the Collector of Stamp Revenue for the purpose of being properly stamped after Six Weeks from the Date of its execution, but within Four Months from that Date, the Collector of Stamp Revenue, if satisfied that the omission to execute such Deed, Instrument or Writing on Paper bearing the proper Stamp did not arise from any intention to evade the payment of the Stamp Duty prescribed by this Ordinance for such Deed, Instrument or Writing. or otherwise to defraud the Government may, on payment of a sum sufficient to make up the proper amount of Stamp Duty, and as a penalty, treble the amount e the proper Stamp Duty or of the amount required to make up the same, direct th the requisite Stamp be impressed on such Deed, Instrument or Writing; Deed, Instrument or Writing shall not be brought to the Collector of Stam Revenue until after the expiration of Four Months from the Date of its execution the requisite Stamp may be ordered to be impressed on payment of the prop Stamp Duty or of the sum required to make up the proper amount of Stamp Duty. and as a penalty, Twenty times the amount of such Stamp Duty or of the amour? required to make up the same.
or if such
Clause 3. It shall be the duty of the Collector of Stamp Revenue to determin whether the requisite Stamp shall be impressed on any Deed, Instrument Writing falling under the last two preceding Clauses, which shall have been exe cuted on unstamped or insufficiently stamped Paper.