968

impressed stamp.

No. 16.] THE ORDINANCES OF HONGKONG: [A.D. 1901

may supply the owner of such spoiled material with stamps of equal value to those originally impressed, subject to the following rules

(1.) in the case of unexecuted documents spoiled by error in the writing, defaced by accident, or rendered useless by unforeseen circumstances before completion, such allowance may be made within six months of spoiling; and

(2.) in the case of executed documents found unfitted for the purpose originally intended by errors therein, or the execution of which cannot be completely carried out by reason of the death or refusal to sign of any person or other unforeseen circumstance, or in the case of bills of exchange or promissory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature."

Repealed

and

Provisions as to documents appointing proxies.

Manner of denoting stamp in case of two instruments.

Repealed by 53/11 § 2

Incidence of cost of certain stamps.

Responsibility for loss of or damage to document.

Miscellaneous Matters:

14.-(1.) Every letter or power of attorney for the purpose of appointing a proxy to vote at a meeting, hereby charged with a duty of two cents, is to specify the day on which the meeting at which it is intended to be used is to be held, and is to be available only at the meeting so specified or any adjournment thereof.

(2.) Every person who votes or attempts to vote under or by means of any such letter or power of attorney, not being duly stamped, shall, on summary conviction before a Magistrate, be liable to a penalty not exceeding two hundred dollars.

(3.) Every vote given or tendered under the authority or by means of any such letter or power of attorney, not being duly stamped, shall be absolutely null and void.

15. When the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, if application is made to the Collector for that purpose and on production of both the instruments, be denoted in such manner as the Collector thinks fit upon such first-mentioned instrument.

16.-(1.) The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negotiating the same.

(2.) The expense of any receipt stamp shall be borne by the person receiving payment.

17. The Government of the Colony shall not be responsible for loss of or for damage to any document tendered for stamping while in the custody of the Collector, nor shall any officer of the Stamp Office be responsible...

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