672574-1884-Bills-read-Weights-and-Measures-Opium-Stamp-Medical-Registration-Prison-Dangerous-Goods-Amendment-Mr-Chater-s-Piers--c---c- — Page 11

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THE HONGKONG GOVERNMENT GAZETTE, 8TH MARCH, 1884.

Penalies for fr. Mds.

(12 of 1868, 2 14 and 27.)

Execution ont of Colony.

Ser 12 of 1860,

1.)

Dunfamped decuulents not received in evich nee, (12 of 1866, " 15.)

Court may order to be stamped with-

in certai limits.

(See 12 of 1866, s. 18).

Stamping after execv- tion.

112 of 1866, s. 19.)

(12 of 1866, 9.

22 and 19.)

(12 of 1866, s. 18.)

(Ibid. clause &

and 5 of 1868,

Adjudication

(12 of 1866, s. 20.)

7. Every person who commits any of the following offences shall, on Summary conviction thereof before a Magistrate, be liable to a penalty not exceeding five hundred dollars, that is to say ---

1. Drawing any bili of exchange purporting to be drawn in a set of two or more without drawing on duly stamped material the whole number of bills constituting such set.

2. Knowingly and wilfully excenting any document charged under the Schedule with ad valorem duty, in which the consideration money or amount in- volved is not truly expressed and set forth, with intent to avoid full payment of Stamp duty, or knowingly and wilfully inserting or setting forth or procuring to be inserted or set forth in such document a less amount than the full and true consideration money or amount involved.

Execution out of the Colony.

8. All documents whatever executed out of the Colony shall, when brought into force or registered within the Colony, b. liable to the same rates of Stamp duty as if they had been executed within the Colony.

Reception in evidence.

9. Except as otherwise provided by this Ordinance, no document liable to Stamp Duty under this Ordinance shall be received as creating, transferring, or extinguishing any right or obligation, or as evidence in any civil proceeding in any Court of Justice in the Colony, or shall be acted upon, registered, or authenticated in any such Court or Public or other Office or by any Public Officer unless such document be stamped according to this Ordinance or in accordance with the law in force in the Colony at the time it was executed. Provided that whatever powers

are vested by this Ordinance in the Collector as to stamping after exccution may be exercised within the limits of such powers by any Civil Court, which may direct the Collector to stamp and receive the duty and penalty, if any, upon any document which might otherwise have been stamped by him in the exercise of such powers. Such duty and penalty shall be paid into Court, and shall be remitted to the Collector with the document to be stamped after the docu- ment lins been admitted in evidence.

Stamping after execution.

10. The Collector of Stamp Duty may stamp documents after exccution in cases where he or the Court ordering such stamping shall be satisfied that the omission or neglect to stainp or to stainp sufliciently did not arise from any inten- tion to evade payment of Stamp Duty or otherwise to de- fraud, subject to the following rules :-

1. Agreements by letter may be stamped at any time

within one month after exception,

2.

3.

Bills of exchange and promissory notes executed in. the Colony shall not be stamped after execution. Documents executed out of the Colony shall be stamped when they are received in the Colony if they have not been previously stamped according to this Ordinance.

4. In all other cases of stamping after execution there shall be charged as a penalty, if within one month of execution double, if within two months ten times, if after two months twenty times the deficient duty. 5. If the Collector be satisfied that the omission or neglect to stamp arose solely from urgent neces- sity or unavoidable accident, he shall remit the penalty prescribed by this section. He may re- quire sworn or other evidence as to the circum- stances at his discretion.

Adjudication.

11. Whenever any person is in doubt respecting the proper amount of Stamp Duty payable upon any docu- ment, he may apply to the Collector for an adjudication on sneh document, at the same time depositing a fee of one dollar, whereon the Collector shall determine the amount of duty to which such document is liable, and on payment thereof shall impress the document with stamps to that amount, also with an additional stamp denoting that the adjudication fee has been paid. And any document bearing the said adjudication fee stamp shall be received in evidence in any Court or registered by any public officer as properly stamped, and shall be regarded as properly stamped for any purpose whatever.