22744-1911-Supplementary-Bills-read-a-first-time--Probates-Amendment — Page 2

395

A BILL

ENTITLED

An Ordinance to further amend the Stamp Or- dinance, 1901, and the law relating to Stamps and Stamp Duty.

BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Council thereof, as follows :-

1. This Ordinance may be cited as "the Stamp Amend- Short title ment Ordinance, 1911,” and shall be read as one with the and con- Stamp Ordinance, 1901, (hereinafter called "the Principal Struction, Ordinance"), and the Ordinances amending the same aud this Ordinance and the said Ordinances may be cited together as "the Stamp Ordinances, 1901-1911 ".

section (2) of section 8 of

2. Section 8 sub-section (2) of the Principal Ordinance Amendment is hereby amended by adding the following proviso at the of sub- end thereof :--

Provided that the instruments specified in sub-sub- the Principal sections (7) and (b) may be stamped after execution if the Ordinance. Collector is satisfied by Statutory Declaration or otherwise as he may require that the omission to stamp arose solely from urgent necessity and if the instruments be brought to be stamped without any delay.”

3. Section 14 sub-section (1) is hereby amended by Amendment deleting the words "hereby charged with the duty of two of sub-sec- cents".

tion (1) of section 14 of the Principal Ordinance.

4.-(1.) Every instrument written upon stamped mate- How instru- rial is to be written in such manner, and every instrument ments are to partly or wholly written before being stamped is to be so be written stamped, that the stamp may appear on the face of the and stamped. instrument, and cannot be used for or applied to any other instrument written upon the same piece of material,

(2.) If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.

54 & 55 Fiet. e. 39 s. 3.

5. Except where express provision to the contrary is Instruments made by this or any other Ordinance,

to be separately

(a.) An instrument containing or relating to several charged with

distinct matters is to be separately and dis- daty in cer- tinctly charged, as if it were a separate instru- tain cases. ment, with duty in respect of each of the

matters:

(b.) An instrument made for any consideration in respect whereof it is chargeable with ad valo- rem duty, and also for any further or other va- luable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.

ib. s. 4.

6. All the facts and circumstances affecting the liability Facts and of any instrument to duty, or the amount of the duty with circumstan- which any instrument is chargeable, are to be fully and ces affecting truly set forth in the instrument; and every person who, set forth in

duty to be with intent to defraud His Majesty,

(a.) executes any instrument in which all the said facts and circumstances are not fully and truly set forth; or

(b.) being employed or concerned in or about the preparation of any instrument, neglects or omits fully and truly to set forth therein all the said facts and circumstances:

shall incur on summary conviction a fine not exceeding one hundred dollars.

instruments. ih. s. 5.

7.-(1.) Where an instrument is chargeable with ad Mode of valorem duty in respect of→

calculating ad calorem

(a.) any money in any foreign or British currency, duty in cer-

or

tain cases.

ib. s. 6.