ORDINANCE No. 12 of 1866.
Stamp.
No. 12 of 1866.
An Ordinance for imposing and regulating Stamp Duties in the Colony.
[5th September, 1866.]
1. This Ordinance may be cited as "The Stamp Ordinance 1866.”
2. In the construction of this Ordinance the expression "Governor" shall include the person for the time being administering the Government of the Colony of Hong-kong, and the term "Collector of Stamp Revenue" shall include the person for the time being appointed by the Governor to have the control and management of the Stamp Office.
3. The Governor shall appoint a chief officer who shall have the control and management of the Stamp Office and who shall be called the "Collector of Stamp Revenue," or by such other title as the Governor shall direct.
4. The Governor may appoint all such other officers as may be required to carry on the business of the Stamp Office.
5. The salaries of all officers appointed under this Ordinance shall be fixed by the Governor in Council.
6. For every deed, instrument or writing which shall be executed from the time when this Ordinance shall come into force, and which shall be of any of the kinds specified as requiring stamps by the schedule annexed to this Ordinance, there shall be payable to Government a stamp duty of the amount indicated in the said schedule to be proper for such deed, instrument or writing. [Repealed by No. 5 of 1868.]
7. If any person shall draw, accept, endorse, negotiate, pay or receive payment of any bill of exchange, promissory note, or other similar instrument, or if any person shall make, execute, or sign, any deed, instrument or other writing, on unstamped or insufficiently stamped paper or other material, which should bear a stamp of the value set forth in the schedule annexed to this Ordinance, every such person so offending shall forfeit a sum not exceeding fifty dollars, or a sum equal to ten times the value of the stamp omitted to be used, if the sum so calculated exceed fifty dollars. Provided that this section shall not apply to agreements by letter.
8. The Governor in Council shall prescribe the form, size and material of the stamps to be used, and the mode and place of impressing, affixing or denoting thereupon the value of the same under the provisions of this Ordinance, and may from time to time alter and vary the orders which he may so issue, and the orders made by the Governor in Council under this section shall be published in the Government Gazette.
9. It shall be lawful for the Governor in Council by an order to be published in the Government Gazette to authorize the use of adhesive stamps for any deeds, instruments or writings required to bear a stamp.
Title.
Short title.
Interpretation of terms.
Appointment of Collector of Stamp Revenue.
Governor to appoint all other officers of the Stamp Office.
Salaries of officers.
Stamp duty: payable under schedule to this Ordinance.
Penalty for drawing, &c. unstamped or insufficiently stamped bill of exchange, &c.
[* See Ord. No. 5 of 1868, s. 4.]
Governor in Council to prescribe the form, &c., of stamps to be used.
Governor in Council may authorize the use of adhesive stamps for any deeds, &c.