CO129-411 - Governor Sir May - 1914 [5-7] — Page 159

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.