CO129-379 - Governor Sir Lugard - 1911 [8-9] — Page 205

Enclosure 2.

308803

RECP REG922 SEP 11

ATTORNEY GENERAL'S CHAMBERS,

Hongkong....

28th. August, 191

Report on Ordinance No. 35... of 191/.

I have examined the accompanying Ordinonce, entitled

"An Ordinance to consolidate and amend

the

law relating to the Management of Stamp Duties.

#

and I am of opinion that the Ordinance is one which is not contrary to the Governor's Instructions.

This Ordinance is based on the Imperial Stamp Duties Management Act 1891 (54 and 55 Vict. c. 38) to the coresponding sections of which reference is made in the margin. The licence in- sisted on by section 3 is however only required in the case of un- used stamps. Section 7 replaces section 13 of Ordinance No.16 of 1901. Section 10 is based mainly on the Stamp Duties Management Act 1891 but certain of its sub-sections, namely sub-sections (5) and (10) are taken from the Stamp Act 1891 and sub-sections (8) and (9) are a combination of sub-sections of the Stamp Duties Management Act with sub-sections of section 27 of Ordinance No.16 of 1901. In section 13 of the Stamp Duties Management Act the maximum punish- ment is fourteen years penal servitude. In section 9 of the Stamp Act the penalty is a fine of £50: in addition to any other penalty

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