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THE HONGKONG GOVERNMENT GAZETTE, 9TH MAY, 1868.
affect any Proceeding Matter, or Thing done or existing prior to, or at the Commencement of this Ordinance,
under or by virtue of the said Section.
pending, &c.
Stamp Duty to be
IV. For every Deed, Instrument, or Writing which shall be executed from the time payable as in Schedule. when this Ordinance shall come into force, and which shall be of any of the kinds specified as requiring Stamps by the Schedule annexed to this Ordinance, except as provided hereafter in Section V of this Ordinance, there shall be payable to Govern- ment a Stamp Duty of the amount indicated in the said Schedule to be proper for such Deed, Instrument, or Writing. Whenever the Word “Schedule” occurs in any part of "The Stamp Ordinance, 1866," except Section VI thereof, it shall be read as having reference to the Schedule annexed to this Ordinance.
Governor in Council
may for Twelve
Months declare
Schedule of Stamp
V. The Governor in Council shall for Twelve Months after the commencement of this Ordinance, have power to declare by any Order duly published in the Gazette that till further notice the Stamps required by the Schedule of "The Stamp Ordinance, 1866,” Ordinance, 1866, to shall be the Stamps to be used for any Deed, Instrument, or Writing specified in such
Order in lieu of the Stamps required under the Schedule to this Ordinance annexed.
be in force.
Short Title.
Commencement of Ordinance.
VI. This Ordinance may be cited for all Purposes as "The Stamp (Amendment) Ordinance, 1868," and shall commence and take effect on such Day as shall hereafter be fixed by Proclamation under the hand of the Governor.
SCHEDULE.
Containing a Specification of the Deeds, Instruments and Writings which require to be Stamped under this Ordinance, and of the proper Stamps for such Deeds, Instruments and Writings,
1. Agreement, or any Minute or Memorandum of an Agreement not being under seal or of the nature of an Obligation for the payment of Money, and not specially charged with Duty under this Schedule, whether the same be only evidence of a Contract or obligatory upon the parties, and Brokers' Notes or any Document having reference to the sale or purchase of any Merchandize, given by any Broker,
NOTE. If two or more letters are offered in evidence to prove an Agreement between the parties who shall have written such letters, it will be sufficient if any one of such letters be Stamped as an Agreement.
EXEMPTION.
Label, Slip or Memorandum containing the heads of any Fire or Marine Insurance to be effected.
Memorandum, Letter or Agreement made for or relating to the sale of any Goods, Wares or Merchandize, or to the sale of any Shares in any Public Company not being a Broker's Note or Docu- ment given by a Broker
Seamen's Advance Note or Memorandum or Agreement made between the Master and Mariners of any Ship for Wages.
Emigration Contract. Passage Ticket.
2. Bank Notes, or other Obligations for the payment of Money issued by any Banker or Banking Company in the Co- lony for local circulation and payable to bearer on demand,..
50 cents.
A Stamp Duty of two thirds per cent per annum per $100 of the average value of such Notes in Circulation. To be collected monthly on a State- ment thereof to be furnished by each Banker or Banking Company to the Collector of Stamp Revenue, at the end of each month, and by the Banker or the Manager or Agent and Accountant of such Banking Company.
3. Bills of Exchange, Promissory Notes or other Obligations for the Payment of Money not included in the last preceding Article and not being Cheques or Orders for the payment of money at sight or on demand,.
Bank Cheques payable on demand to any person, to Bearer or Order, 2 cents each.
NOTE.-Cheques drawn out of, but payable in the Colony
to be treated as Bills of Exchange.
not used for Leading or his Receipts where Bills of Lading }
are not used for each part of every set,
EXEMPTION.
Bills of Lading for any Goods or Effects shipped by any Government Officer on account of Government.
5. Bond or other Obligation concerning Respondentia and) Bottomry, and Average Statement or Bond where no Statement is drawn up,
Not exceeding $100, if drawn singly,
If in sets. for each part of a set.. Exceeding $100 and not exceeding $3,000——
If drawn singly,.
$0.30
$0.15
$1.00
If in sets, for each part of a set..........
$0.50
Exceeding $3,000~~
If drawn singly......
$1.50
If in sets, for each part of a set,.
$0.75
10 cents.
50 cents for every $1,000 or part of
$1,000.
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