HONGKONG STAMP DUTIES
1.—Office hours, 10 to 3; 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.
3. Payment must be made on requisition. 4.—Requisitions will be executed as received.
5. All documents au 1 change should be examined before being removed. No question as to wrong counting or of weight or goodness of money will be entertained afterwards.
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 Stams must be made within Six Months after spoiling. 8.-Spoiled Stamps on executed Instruments.
a.—Allowance will be ma le 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 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 Deels, 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 Friday from 11 to 3.
13.—No allowance for spoiled Stamps is made on signed or partly signed Transfers of Shares. 14.-Documents spoiled in stamping will be destroyed, the applicants providing the addi- tional 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 inay be left at the Office to supply deficiencies in counting, or to replace those зpoiled in stamping.
7.-All Impressed Stamps will be dated.
8.—No Bills of Exchange in sets will be stumped in which the words First and Second or First, Second, and Third are left blank. The words, 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, 1901 SECT. 23 (1). For neglect to stamp sufficiently, and for negotiating, &c., insufficiently stamped documents
SECT. 23 (2).-—For not obliterating Adhesive Stamps
SECT. 24 (1).-For not drawing the whole number of which a set of Bills
purports to consist
SECT. 24 (2).-For untrue statement under ad valorem stamp
Not exceeding
$100
$500
SECT. 8.—Penalties on stamping after execution, where there was no fraudulent intention :-
Within one month, double
Within two months, 4 times
the deficient duty
After two months. 10 times..
But by Ordinance 1901 a perio:l of seven days is allowed for stamping after excention, in the case of most documents, Bills of Exchange, Promissory Notes. Transfers of Share", Adjudication Fee, Affidavit, Affirmation, Articles of Clerkship, Letter of Attorney, Bills of Lading, Charter Party and Copy Charter, Declaration, Duplicate of any Document, Foreign Attachment Bond, Proxy, Probate and some others excepted.
SCHEDULE
LIST OF STAMP DUTIES CHARGEABLE UNDER ORDINANCE NO. 22 OF 1901 Note.-A document conta ning or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such autters, Any document liable to Stamp duty under more than one Article of this Schedule shall be charged under that Article which imposes the highest duty,
1.-ADJUDICATION as to the amount of stamp duty to be levied on any } $1.
document....
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