Short title.
Repeals a section of Ordinance No. 16 of 1901.
Amends Ordinance
No. 34 of 1911.
INTITLED
An Ordinance to amend the law relating to
Stamps and Stamp Duty.
BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Comcil thereof, as follows
1. This Ordinance may be cited as the Stamp Further Amendment Ordinance, 1911.
2. Section 15 of the Stamp Ordinance, 1901, renumbered as section 19 thereof by the Stamp Amendment Ordinance, 1911, is hereby repealed.
3. Sub-section (4) of section 15 of the Stamp Amend- ment Ordinanec, 1911, is hereby amended by the deletion of the words and figures :-
"for each j up to $1,000, .....
endorsement over
17
$$10
25"
and by the substitution therefor of the words and figures
"for each endorse- !
ment, and in (up to $1,000,.....10 cents.
substitution for
over
"
...25 cents."
any other duty,
Amends a section of Ordinance No. 16 of 1901.
4 Section 23 of the Stamp Ordinance, 190!, renumbered as section 28 thereof by the Stamp Amendment Ordinance, 1911, is hereby amended by renumbering sub-section (3) thereof as sub-section (4) and by the insertion of the fol- lowing sub-section :-
(3.) refusing to give a receipt duly stamped in any
ease where a receipt would be liable to duty."
Objects and Reasons.
(lause 2 repeals a section of Ordinance No. 16 of 1901, the substance of which is already contained in section 8 of Ordinance No. 34 of 1911. Clause 3 corects au error in the amount of duty chargeable on endorsements of Floating Policies and makes it clear that the duty is in substitution for any other duty. And Clause 4 introduces the provi- sions of section 103 (2) of the Stamp Act 1891 into the statute book of the Colony.
C. G. ALABASTER, Attorney General,
Short title.
Amends Ordinance No. 85 of 1911,
A BILL
ENTITLED
An Ordinance to amend the Stamp Duties Man-
agement Ordinance, 1911.
BE it enacted by the Governor of Hongkong, with the advice and consent of the Legislative Commeil thereof, ns follows:
www.
1. This Ordinance may be cited as the Stamp Duties Management Amendment. Ordinance, 1911.
2. The Stamp Duties Management Ordinance, 1911, is hereby amended as follows :--
(4.) in sub-section (1) of section 14 thereof by the deletion of the words "having knowledge of the concealment or deposit of any stamps ", and by the substitution therefor of the words "who has re-son to believe that any stamps have been concen ́ed or deposited";
(5.) in sub-section (b) of the proviso to section 19 thereof by the deletion of the words "chief office or one of the head offices" and by the substitution therefor of the word “Collector”.
Objects and Reasons.
These amendments to the Principal Ordinauce are intro- duced at the suggestion of His Majesty's Principal Secretary of State for the Colonies who in a despatch dated the 6th October, 1911, expressed a desire that, section 14 (1) should be slightly extended in its scope so as to more closely follow the model of the Imperial Act (54 and 55 Viet, c. 38 s. 17) and that the meaning of the words “the chief office or one of the head offices" in the second proviso to section 19 should be made more clear.
C. G. ALABASTER, Attorney Generel.
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