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DIGEST OF PENALTIES.
6.-Spoiled Stamps on unexecuted Instruments.
a.—Allowance will be made for Stamps upon Instruments spoiled by error in the writing :
b. Or defaced by accident:
c.- Or rendered useless by unforeseen circumstances before completion. 7.-The claim for such Stamps must be made by Affidavit within Six Months after spoiling.
8.-Spoiled Stamps on executed Instruments.
a.--Allowance will be made for Stamps on Instruments found unfitted for the purpose originally intended by error therein :
b. Or which cannot be completed in the form proposed because of the death of any person:
c. Or because of refusal of signature.
9. Claims for Stamps on executed Instruments must be made within Six Months after signature, the substituted Deeds, if any, being produced duly stamped.
10.--Stamps on Bills of Exchange or Promissory Notes when signed by the drawer or maker will be allowed if they have not been out of his hands, and have not been accepted or tendered for acceptance.
11.-Bills, &c., wherein any error has been made will be allowed though accepted or tendered for acceptance, provided the claimant produces the Bills substituted within Six Months after the date of the spoiled ones.
12.-Applications for allowances may be made on Tuesday or Thursday, from
11 to 3.
13.-No allowance for Spoiled Stamps is made on Transfers of Shares.
14.-Documents spoiled in stamping will be destroyed, the applicants providing the additional paper, &c.
15.-Stamps will be impressed upon any part of the Documents where practicable with security to the Revenue, a point to be decided by the Collector.
16.-Forms may be left at the Office to supply deficiencies in counting, or to replace those spoiled in stamping.
17.-All Impressed Stamps will be dated.
18.-Bills of Lading or Receipts are liable to Stamp Duty, although a Bill of Lading, duly stamped, may have been issued for the same goods as far as an inter- mediate Port.
19.-Memoranda for Charter Parties, if signed, are liable to duty as agreements.
DIGEST OF PENALTIES
UNDER
THE HONGKONG STAMP ORDINANCES
(12 of 1866 AMENDED BY 5 of 1868).
X. For not obliterating Adhesive Stamps...
XII.-Bills drawn out of, but payable in the Colony; for not
affixing and obliterating Adhesive Stamp...
XXIII. (and A. 1. 3)-For not stamping receipt for any sum above $10.
XIV.-For not drawing the whole number of which a set of Bills purports to consist......
XXVII.-For untrue statement under ad valorem stamp..
Not exceeding
$50.
$500.
VII.--For neglect to stamp sufficiently, and for negotiating, &c., insufficiently stamped documents, $50, or ten times the value of the omitted stamp.
XVI.-Penalties on stamping after execution, where there was no fraudulent
intention:-
Within six weeks, double.
Within four months, treble.. After four months, 20 times........
the deficient duty.