Stamp Duties Management.
[CAP. 121
CHAPTER 121.
STAMP DUTIES MANAGEMENT.
To consolidate and amend the law relating to the management Originally
of stamp duties.
[25th August, 1911.]
35 of 1911. Fraser 35 of 1911.
2 of 1946. 22 of 1950.
24 of 1950.
1. This Ordinance may be cited as the Stamp Duties Short title.
Management Ordinance.
2. In this Ordinance-
"Collector" means the Collector of Stamp Revenue; "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; "duty" means any stamp duty chargeable by law, including
postage;
"executed" and "execution", with reference to instruments
not under seal, mean signed and signature; "forge" and "forged" include counterfeit and counterfeited
or fictitious;
"instrument" includes every written document;
"material" includes every sort of material upon which words
or figures can be expressed;
Interpretation.
54 & 55 Vict. c. 38, s. 27.
"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;
"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.
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