713687-1866-HONGKONG-ANNO-TRICESIMO-VICTORIE-REGINE-NO-12-OF-1866- — Page 4

THE HONGKONG GOVERNMENT GAZETTE, 8TH SEPTEMBER, 1866.

377

amount of Stamp Duty

Clause 4. Whenever a doubt shall arise respecting the proper amount of the Collector to decide Stamp to be impressed under this Section on any Deed, Instrument or Writing the to be impressed upon Collector of Stamp Revenue shall determine the amount of Stamp to be impressed any Deed, &c. upon such Deed, Instrument or Writing.

certain cases order the

proper Stamp to.

Clause 5. In any case falling within this Section in which it shall appear to The Governor may in the Governor that the Collector of Stamp Revenue has directed an improper Stamp to be impressed upon any Deed, Instrument or Writing the Governor may, if the be impressed. Stamp so directed to be impressed upon such Deed, Instrument or Writing shall not have already been impressed thereupon, order the proper Stamp to be im- pressed upon such Deed, Instrument or Writing upon payment of the proper amount of Stamp Duty and the penalty to which the holder of such Deed, Instru- ment or Writing is liable under Clause 1 or Clause 2 of this Section.

Clause 6. If the Collector of Stamp Revenue be satisfied that the omission or Remission of Penalty. neglect to execute such Deed, Instrument or Writing on Paper bearing the proper Stamp arose solely from urgent necessity or unavoidable accident, he

may remit the penalties prescribed by this Section.

XVII. The Stamp which shall be impressed under the last preceding Section shall The Stamp impressed e taken in any Court of Justice to be the proper Stamp required by this Ordinance for under the preceding the Deed, Instrument or Writing on which the same is impressed..

Section to be taken to be the proper Stamp.

Section XVI, Civil Courts may receive in

or insufficiently

XVIII. Clause 1. In any case in which a Stamp might be impressed under Section In cases falling under XVI of this Ordinance, any Civil Court may receive in evidence any Deed, Instrument

Writing not bearing the Stamp prescribed by the Schedule annexed to this Ordi- evidence unstamped ance on payment into Court of the proper amount of Stamp Duty to be determined by stamped Deeds on the Court, whose decision on the point shall be final, together with the penalty required payment of the proper y the said Section.

Stamp Duty and

penalty.

Clause.

Clause 2. An entry of such payment setting forth the amount thereof shall be Procedure on payment. made in a book to be kept by the Court and shall also be endorsed on the back of under preceding the Deed, Instrument or Writing, and shall be signed by the Court. The Court shall at the end of every Month make a Return to the Collector of the Stamp Revenue of the Money (if any) which it has so received distinguishing between the sums received by way of Penalty and the suns received by way of Duty stating the number and title of the suit and the name of the party from whoin such Money was received and the Date (if any) and description of the document for the purpose of identifying the same; and the Court shall pay over the Money so received to the Collector of Stamp Revenue or to such Person as he may appoint to receive the same, and the Collector of Stamp Revenue or other proper authority shall upon the production of the Deed, Instrument or Writing, with the endorsement herein- before mentioned cause it to be stamped thereon with a Stamp of the amount paid into Court on account of such Duty. The provisions contained in Clause 6 of Section XVI as to the mitigation or payment of penalties paid to the Collector of Stamp Revenue shall be applicable to penalties paid into Court under this Section.

Deed, &c., to be

XIX. No Deed, Instrument or Writing exccuted on unstamped or insufficiently No unstamped or amped Paper other than an Agreement by Letters shall be stamped at any time after insufficiently stamped the execution thereof except as hereinbefore provided or with the sanction of the stamped except as Governor.

aforesaid.

other than those

for determining proper amount of Stamp

XX. When in any case other than the cases provided for in Sections XVI and Procedure iu cases XVIII of this Ordinance, any Person shall entertain any doubt respecting the proper provided forin Sections ount of Stamp Duty for any Deed, Instrument or Writing, he may apply to the XVI and XVIII Collector of Stamp Revenue for an adjudication with a view to remove such doubt and

all at the same time pay a Fee of Ten Dollars for the same and thereupon the Collector Duty to be impresed Stamp Revenue shall determine the amount of Stamp which such Deed, Instrument' Writing should bear, and on payment thereof shall cause such Deed, Instrument, or riting to be impressed with such Stamp and an additional Stamp denoting that such judication Fee has been paid. A Deed, Instrument or Writing so stamped, shall be eived in evidence as properly stamped in any Court of Justice.

on any Deed.

damage to Deed, &c.

XXI. The Government shall not be responsible for any loss or damage which Government not all occur in respect of any Deed, Instrument or Writing, entrusted to the Collector responsible for loss or Stamp Revenue for the purpose of being stamped and no Person employed by the vernment in the Stamp Office, shall be responsible for any such loss or damage unless h Person shall wilfully, fraudulently, or by gross negligence cause such loss or damage.