307

the present, this

but

was not necessary, no advantage was taken of the introduction of the Bill to make a few slight alterations in the present legislation, alterations which were unconnected with the

original object above mentioned; and

the

passing of the Bill was

the Bill was persevered

in for that purpose,

are

All the Sections up to 8 inclusive

exactly

the

same as in the

Stamp Ordinance of 1884.

Sections 9 & 10 para. 1 are as Section 9 of the old Ordinance except a verbal alteration which extends the powers of the Court in respect of stamping documents after execution and alteration made in accordance with Section 1 of Ord. 2 of 1885.

In the subsections of Article 10 few changes have been made; for instance, the special power to stamp agreements by letter, after execution has been omitted as unnecessary, and transfers of shares are not to be stamped until the number of shares and the consideration money are entered on the transfer.

Para. 2 of Section 10 is new. It authorizes the Collector after adjudication to stamp any document submitted to him for adjudication, with a denoting stamp showing that the document is not chargeable with any duty.

Section 13 is new - it provides for the use in certain cases of a denoting Stamp, and is taken from 33 & 34 Vict. ch. 97 Sec. 14.

All the other Sections are the same as in the Stamp Ordinance of 1884.

The Schedule only changes made in the are the following, - under the heading "2 Agreement" the wording has been altered in order to bring it into conformity with the Imperial Act.

Under Ordinance 15 of 1884

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