!
Falsification.
Limitation of
time and consent of Collector,
Penalties,
Repeals.
Ordinance
No. 5 of 1891.
Ordinances Nos.
16 of 1901,
14 of 1914,
and 1 of 1915.
Ordinanca No. 16 of 1915,
Commence- ment.
18 -
(4.) Every person in whose possession or under whose control there may be any books of account or other docu- ments whatsoover which the Collector, or any person authorised thereto by him in writing, may wish to inspect for the purposes of this Ordinance, shall afford to the Collector, or to the person duly authorised by him, all reasonable facilities for such inspection and for taking copies of such books of account and documents.
41. Every person who for the purpose of evading any stamp duty payable under this Ordinance shall falsify, mutilate, or destroy any book of account or other instru- ment whatsoever shall be deemed to commit an offence against this Ordinance.
42-(1.) No complaint shall be made, or information laid, for any offence against this Ordinance except within two years from the date of the offence.
(2.) No prosecution shall be institated under this Ordinance except with the consent of the Collector.
43. Every person who commits or attempts to commit any offence against this Ordinance shall be liable upon summary conviction to a fine not exceeding ten thousand dollars and to imprisonment for any term not exceeding one year.
44 (1.) The Companies (Sale of Shares) Ordinance, 1891, is repealed.
(2.) The Stamp Ordinance, 1901, the Stamp Ordinance, 1914, and the Stamp Ordinance, 1915, are repealed.
(3.) The definition of the terms "Deceased Person" and "The Deceased" in section 3 of the Estate Duty Ordinauce, 1915, and also sub-sections (2) and (3) of section 4 of the said Ordinance, are repealed, and the Estate Duty Ordinance, 1915, shall apply to the case of every deceased person representation to whose estate shall be applied for after the commencement of this Ordinance, whether such deceased person shall have died before or after the commencement of the Estate Duty Ordinance, 1915.
45. This Ordinance shall come into operation on the 2nd day of May, 1921,
Passed the Legislative Council of Hongkong, this 30th day of April, 1921.
S. B. B. McElderry, Olerk of Councils.
Assented to by His Excellency the Officer Adminis tering the Government, the 30th day of April, 1921.
E. D. C. WOLFE.
Colonial Secretary.
No. of Heading,
-
19
-
SCHEDULE.
lostrument.
Duty.
Nature of *tamp.
t. Adjudicntion Fes (to be paid on the $5. requisition or other application for adjudication).
2. Alsvit, Affirmation, Declaration, $3.
and Statutory Declamation.
Flaemptiune,
(4) Affidavit
or
declamatiou
made for the immediate purpose of being filed, cend or used in any court, or be fore any judge or officer of any court.
(b) Affidavit
or
declaration
mide for the sole purpose of enabling any person to receive Aby pension or charitable allowance.
(e) Adavit or declaration by an interpreter as to the interpretation of a daly slamped or exempted înstru- ment, onde at the same time as auch duly stamped or exempted instrument,'
(Affidavit or declaration re- quired to be made pursuant to any Ordinance relating to marriages.
(e) Affidavit or declaration for the Commissioner under Estato Duty Ordinance.
1915.
() Alkavit or declaration in- tended for one solely out- side the Colony.
Affirmation: See Affidavit.
$. Agreement or any memorandum of agreement, made under hand only, and not otherwise specifi- cally charged with any daty, whether the same be only evidence of a contract, or obliga- tory upon the parties from its being a written instrument,
Exemptions.
(4) Agreement or memorandum between the master and mariners of any ship for wages.
(b) Passage ticket,
See also:--
Agreement for lease. Exchange Contract. Godown Warrant, Share contract.
Point of time before which, or period within which, the instrument mast
be stamped.
Parson liable for stamping.
whero stampog
La
compulsory.
Orerem bossert.
Before adjudi- The
cation.
person
applying for adjudication,
Do.
7
days after The person making.
making.
$1.
Overembossed. 7 days after
Voluntary.
execution.
و محمد و اگر
192
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