STAMP DUTIES MANAGEMENT.
No. 35 of 1911.
1239
to customs.
20. The provisions of this Ordinance in reference to offences relating to stamps shall apply to any label provided by Government 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,
(a) "Collector" means the Collector of Stamp Revenue;
(b) "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;
(c) "Duty" means any stamp duty chargeable by law, including postage;
(d) "Executed" and "execution", with reference to instruments not under seal, mean signed and signature;
(e) "Forge" and "forged" include counterfeit and counterfeited or fictitious;
(f) "Instrument" includes every written document;
(g) "Material" includes every sort of material upon which words or figures can be expressed;
(h) "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 authorize 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;
(i) "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.