HONGKONG STAMP OFFICE RULES.
1.-Office bourg, 10 to 8; Mail days, 10 to 5; Saturdays, 10 to 1.
2-Applications for Impressed Stamps must be made on a requisition supplied gratis, whether the Stamps are to be paid for in cash, or are applied for in exchange for spoiled Stamps. The requisition in either case to be on a separate paper.
9. Payment must be made on requisition. 4.-Requisitions will be execut das received.
5.-All goods and change should be examined before being removed. No question as to wrong counting or of weight or goodness of inocey will be entertained afterwards.
6.-Spoiled Stamps on unexecuted Instruments.
«. 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 Stamp & must be made within Six Months after spoiling. 8.—Spoiled Stamps on executed Instruments.
-Allowance will be made for Stampa on Instruments found unfitted for the purpose originally intended by error thevein:
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 abstituted Dee is, 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.
1.—Billa. &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 a'lowances may be made on Tuesday or Friday from 11 to 3.
13. No allowance for Spoiled Stamps is made on Irans ers or Shores.
14.-Docume to spoiled in stomping will be destroyed, the applicants providing the addi- tional paper, ke.
15.-Stamps will be impressed upon any part of the Documents where practicable with escurily to the Revenue, a point to be decided †y 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.—Bill of Lading or Ship's Recei; ts are liable to Stamp Duty, although a Bill of Lading, duly stamped, may havê been issued for the same goods as far as an intermediate Port.
10.—Memoranda for Charter Farties, if signed, are liable to duty as agreements.
20 -No Bills of Exchange in seta will be stumped in which the words First and Second, or First, Second, and Third are lift blank. The word, second of the same tenor and date being unpaid, or the like, must also be wholly filled in on each one.
DIGEST OF PENALTIES UNDER THE STAMP ORDINANCE, 1884. SECT. 6.--For neglect to stamp sufficiently, and fornegotiating, &c., insuffic- Not exceeding.
iently slumped documents
Sacr. 6. For not old.terating Adhesive Stamp
SBOT 7-For not drawing the whole number of which a at of Bills pur-
porta to consist ...
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7
гга
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$100
$500
SECT. 7.-For untrue stitment under ad valorem stamp. SECT 10.—Pena'ics on stomping after execution, where there was no fraudulent intention :--
Within e mon h, double
Within two months, 10 times
After two N ontha, 2u times.................
LIT
the deficient duty.
TABLE OF THE PRINCIPAL AD FALOREM DUTIES UNDER THE
AVERAGE STATEMENT
CHARTER PARTY
CONVEYANCE
LEASE-
LII
One year Three years Thirty years... Over 30 years
---
ILJ
STAMP ORDINANCE, 1884.
ril
10
-10
10 cents.
++
J7
--
-
---
---
VOL
--
LIL
■
171
L
---
10 30
10
J+
25
-
**
50
*.75
ננ
++
Par $100.
MORTGAGE
PROBATE
Transfer, da, Reassigament
1
LII
---
SERVANT'S SECOMITT
SETTLEMENT
H
TRANSTER OF SHARES
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110
LII
FIL
--
חיי
:17
J
...10 cents.
5
L.L
1 cent. $1.
...10 cents.
30
...10
Par $100,