Report
on An Ordinance entitled An Ordinance to amend
the Stamp Ordinance, 1901.
157
1/- Previous to the passing of this Ordinance the law relating to the stamping of receipts was contained in the following enactments:-
The Stamp Ordinance, 1901, Sections 17 and 28, and Article
45 of the first schedule.
Rules made on the 6th April 1903 and published in the Gazette of the 9th April 1903 and at page 447 of "The Regula-
tions of Hongkong, 1910".
Rules made on the 28th April, 1910 and published in the
Gazette of the 30th April 1910.
A rule made on the 9th December 1911 and published in the
Gazette of the 15th December 1911.
From an examination of the above it will be seen that the cancella-
tion of thestamp was not essential to the due stamping of a receipt.
Tidis obviously left the door open to frauds on the revenue, and the
present Ordinance therefore provides that the stamp on a receipt is
to be cancelled by the person by whom the receipt is given before he
delivers it out of hie hands. The penalty for the breach of this
enactment is contained in Section 17(3) of the Stamp Ordinance, 1901.
2/- In my opinion this is an Ordinance to which His Excellency the Governor may properly assent in the name of His Majesty and on His
behalf.
Attorney General,
8. 5. 14.