2 B
THE STAMP ORDINANCE
16.-The Stamps will be impressed upon any r t of the Documents indicated where it may be practicable with security to the Revenue, a point which in cas "dispute wili e decided by the Collector of Stamps.
17.-To prevent inconvenience a few Blank Forms of Bills of Exchange or Bills of Lading may be left at the Stamp Office by persons requiring Impressed Stamps to supply any deficiency which may have occurred in counting, or to re-place any which may have been spoiled in stamping.
18.-All Impressed Stamps will bear the date on which they are impressed. 19.-The Officers of the Stamp Office are not responsible for any loss or damage which may occur to any Deed, Instrument, or Writing sent in for the purpose of being stamped, unless the same occurs wilfully, fraudulently, or by gross negligence.
Stamp Office, Hongkong, 4th October, 1867.
SCHEDULE.
F. W. MITCHELL, Collector of Stamp Revenue.
CONTAINING A Specification of the Deeds, Instruments and Writings wHICH REQUIRE TO B" Stamped uNDER THIS Ordinance, anD OF THE PROPER STAMPS FOR Such Deeds, Instruments and Writings.
1. Agreement, or any Minute or Memorandum of an Agreement not being under seal or of the nature of an Obligation for the payment of Money, and not especially charged with Duty under this Schedule, whether the same be only evidence of a Contract or obligatory upon the parties, and Brokers' Notes or any Document having reference to the sale or purchase of any Merchandize, given by any Broker,
NOTE.-If two or more lertters are offered in evidence to prove an Agreement between the parties who shall have written such letters, it will be sufficient if any one of such letters be Stamped as an Agreement.
EXEMPTION.
Label, Slip or Memorandum containing the heads of any Fire or Marine Insurance to be effected.
Memorandum, Letter or Agreement made for or relating to the sale of any Goods, Wares or Merchandize, or to the sale of any Shares in any Public Company not being a Broker's Note or Document given by a Broker.
Seamen's Advance Note or Memorandum or Agreement made between the Master and Mariners of any Ship for Wages.
Emigration Contract. Passage Ticket.
2. Bank Notes, or other Obligations for the payment of Money issued by any Banker or Banking Company in the Colony for Local circulation and payable to bearer on demand,..
50 cents impressed,
A Stamp Duty of two- thirds per cent per an- num per $100 of the average value of such Notes in Circulation, to be collected monthly on a Statement thereof to be furnished by each Banker or Banking Company to the Collec- tor of Stamp Revenue, at the end of each month, and by the Banker or the Manager or Agent and Account- ant of such Ranking Company.