20244-1911-Ordinances-passed-and-assented-to--Crown-Lands-Resumption-Amendment-No-28-of-1911 — Page 35

THE HONGKONG GOVERNMENT GAZETTE, AUGUST 25, 1911.

transaction intended to be thereby ieffected being effected by some other ustrument duly stamped:

Provided as follows :-

*

(a.) That the application for relief is made within six months after the stumip has been spoiled or become useless or in the case of an executed instrument after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed or within such farther time as the Collector may prescribe in the case of any instrument sent abroad for execution or when from unavoidable circumstances any instru- ment for which another has been sub- stituted cannot be produced within the said period;

(3.) That in the case of an executed instru- ment no legal proceeding has been commenced in which the instrument could or would have been given or offered in evidence, and that the instru- ment is given up to be cancelled.

64 & 55 Viet.

8. When any person has inadvertently used for an in- Allowance strument liable to duty a stamp of greater value thau was for misused necessary, or has inadvertently used a stamp for au instru- stamps. ment not liable to any duty, the Collector may, on c. 38 a 10. application made within two years after the date of the instrument, or, if it is not dated, within six months after the execution thereof by the person by whom it was first or alone executed, and upon the instrument, if liable to duty, being stamped with the proper duty, cancel and allow as spoiled the stamp so inisused.

9. In any case in which allowance is made for spoiled allowance or misused stamps the Collector may give in lien thereof how to be other stamps of the same denomination and value, or if made. required, and he thinks proper, stamps of any other de nomination to the same amount in value.

ib. s. 11.

Offences relating to Stamps.

10. Every person who does, or causes or procures to be done, or knowingly aids, abets, or assists in doing, any of the acts following; that is to say,

Certain offences in

relation to dies and

stamps to be

4 & 65 Fiet.

felonies.

(1.) Forges or fraudulently alters a die or stamp or surcharges any stamp without proper authority, or forges, alrers, erases, removes or cancels the authorised surcharge on any ss. 15 & 9. stamp;

(2.) Prints or makes nu impression upon anv

material with a forged die;

(3.) Fraudulently prints or makes an impression

upon any material from a genuine die;

(4.) Fraudulently cuts, tears, or in any way removes from any material any stamp, with intent that any use should be made of such stamp or of any part thereof;

(5.) Fraudulently removes or causes to be removed from any instrument any adhesive stamp, or affixes to any other instrument or uses for any postal purpose any adhesive stamp which has been so removed, with inteut that the stamp may be used again; or

(6.) Fraudulently mutilates any stamp, with intent that any use should be made of any part of such stamp:

(7.) Fraudulently fixes or places upon any material or upon any stamp, any stamp or part of a stamp which, whether fraududently or not, has been cut, torn, or in any way removed from any other material, or out of or from any other stamp;

c. 38 & 39

355

Page 35Page 36