2042
No. 35 of 1911.
STAMP DUTIES MANAGEMENT.
Interpreta-
tion of terms. 54 & 55 Vict.
c. 38 s. 27.
23
Postmaster General to
have powers of Collector in matters affecting Post Office.
CC
for denoting any duty of customs or excise, and any label so provided shall be deemed to be included in the term "stamp" as defined by this Ordinance.
21. In this Ordinance,-
46
Collector means the Collector of Stamp Revenue :
Duty means any stamp duty chargeable by law, including postage :
"Material includes every sort of material upon which words or figures can be expressed :
Instrument includes every written document :
"Die" includes any plate, type, tool, or implement whatsoever used in the manufacture of any adhesive stamp or for expressing or denoting any duty or rate of duty or the fact that any duty or rate of duty or penalty has been paid or that an instrument is duly stamped, or is not chargeable with any duty or for denoting any fee, and also any part of any such plate, type, tool, or implement :
Forge and "forged" include counterfeit and counterfeited or fictitious :
Stamp means as well a stamp impressed by means of a die as an adhesive stamp for denoting any duty or fee, and shall include any label or stamp for denoting a rate of postage, or any envelope, wrapper, card, form, or paper, words, letters, or marks purporting to authorise the transmission by post of any correspondence, whether such stamp is issued by the Government of Hong-kong or by the Postmaster General of the United Kingdom or by the Government of any British possession or of any foreign country :
"Stamped" is applicable as well to instruments and material impressed with stamps by means of a die as to instruments and material having adhesive stamps affixed thereto :
Executed and "execution", with reference to instruments not under seal, mean signed and signature.
22. The Postmaster General shall have and shall be entitled to exercise all the powers of the Collector under this Ordinance in respect of all matters affecting the Post Office of the Colony.
[s. 23, and schedule, rep. No. 16 of 1912.]
* As amended by No. 50 of 1911 and No. 16 of 1912.