1890_STAMP_ORDINANCE__1884 — Page 4

HK Historical Laws 香港歷史法例 All AI Reviewed

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1806

Cost of stamps.

[12 of 1800, s. 23.]

Collector's acts revised by Governor.

[12 of 1866, s. 28.]

Appeal from Collector.

Refund of probate duty.

Government not responsible for loss of or damage to document.

[18 of 1866, s. 21.]

Forging stamps, &c.

Uttering, and possession.

Removing marks and possession.

ORDINANCE No. 15 of 1884.

Stamp.

2. In the case of executed documents found unfitted for the purpose originally intended by errors therein, or the execution of which cannot be completely carried out by reason of the death or refusal to sign of any person or other unforeseen circumstance, or in the case of bills of exchange or promissory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature.

Miscellaneous.

13. The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negotiating the same. The expense of any receipt stamp shall be borne by the person receiving payment.

14. All decisions, orders, or acts of the Collector may be reversed or modified by the Governor. And whenever any person shall suppose any decision of the Collector with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and such Court, having heard such person and the Collector or his deputy, may order the payment of the duty in dispute, or may make such other order as may be necessary under the circumstances.

15. The Governor may order a refund by Treasury warrant of the whole or any portion of any probate duty which may have been paid to the Collector, for the refund of which any equitable claim shall be proved to his satisfaction, on the ground of payment of probate duty on the same estate elsewhere, assignment or diminution of value of the estate, discharge of debts, or other reasonable cause.

16. The Government shall not be responsible for the loss of or for damage to any document tendered for stamping, whilst in the custody of the Collector, nor shall any officer of the stamp office be responsible for such loss or damage, unless he shall have caused it wilfully, fraudulently, or by gross negligence.

Offences.

17. Every person who forges, alters, or imitates, or assists in forging, altering or imitating any stamp used for the purposes of this Ordinance shall be guilty of felony. Any stamp impressed in the stamp office by any person without the authority of the Collector, and not accounted for to him shall be held to be forged within the meaning of this section.

18. Every person who uses, utters, disposes of, puts off, or without lawful excuse is in possession of any forged, altered, or imitated stamp as aforesaid, knowing the same to be forged, altered, or imitated, shall be guilty of felony, and such stamp or stamps shall be forfeited to the Crown.

19. Every person who fraudulently removes an adhesive stamp from any document, or wilfully removes or attempts to remove from any adhesive stamp any mark that has been made thereon by way of cancellation, or knowingly uses, puts off, or is in possession of any adhesive stamp from which any such mark has been wholly or partially removed, shall be guilty of a misdemeanor.

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1806 Cost of stamps. [12 of 1800, s. 23.] Collector's acts revised by Governor. [12 of 1866, s. 28.] Appeal from Collector. Refund of probate duty. Government not responsible for loss of or damage to document. [18 of 1866, s. 21.] Forging stamps, &c. Uttering, and possession. Removing marks and possession. ORDINANCE No. 15 of 1884. Stamp. 2. In the case of executed documents found unfitted for the purpose originally intended by errors therein, or the execution of which cannot be completely carried out by reason of the death or refusal to sign of any person or other unforeseen circumstance, or in the case of bills of exchange or promissory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature. Miscellaneous. 13. The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negotiating the same. The expense of any receipt stamp shall be borne by the person receiving payment. 14. All decisions, orders, or acts of the Collector may be reversed or modified by the Governor. And whenever any person shall suppose any decision of the Collector with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and such Court, having heard such person and the Collector or his deputy, may order the payment of the duty in dispute, or may make such other order as may be necessary under the circumstances. 15. The Governor may order a refund by Treasury warrant of the whole or any portion of any probate duty which may have been paid to the Collector, for the refund of which any equitable claim shall be proved to his satisfaction, on the ground of payment of probate duty on the same estate elsewhere, assignment or diminution of value of the estate, discharge of debts, or other reasonable cause. 16. The Government shall not be responsible for the loss of or for damage to any document tendered for stamping, whilst in the custody of the Collector, nor shall any officer of the stamp office be responsible for such loss or damage, unless he shall have caused it wilfully, fraudulently, or by gross negligence. Offences. 17. Every person who forges, alters, or imitates, or assists in forging, altering or imitating any stamp used for the purposes of this Ordinance shall be guilty of felony. Any stamp impressed in the stamp office by any person without the authority of the Collector, and not accounted for to him shall be held to be forged within the meaning of this section. 18. Every person who uses, utters, disposes of, puts off, or without lawful excuse is in possession of any forged, altered, or imitated stamp as aforesaid, knowing the same to be forged, altered, or imitated, shall be guilty of felony, and such stamp or stamps shall be forfeited to the Crown. 19. Every person who fraudulently removes an adhesive stamp from any document, or wilfully removes or attempts to remove from any adhesive stamp any mark that has been made thereon by way of cancellation, or knowingly uses, puts off, or is in possession of any adhesive stamp from which any such mark has been wholly or partially removed, shall be guilty of a misdemeanor.

Baseline (Original)

1806 Cost of stamps. [12 of 1800, s. 23.] Collector'a acts revised by Governor. [12 of 1866, s. 28.) L Appeal from Collector. Refund of probate duty. Government not responsible for loss of or damago to document. [18 of 1866, s. 21.) Forging stamps, dc. Uttering, and possession. Removing marks and possession. ORDINANCE No. 15 or 1884. Stamp. 2. In the case of executed documents found unfitted for the purpose originally. intended by errors therein, or the execution of which cannot be completely carried out by reason of the death or refusal to sign of any person or other unforeseen circumstance, or in the case of bills of exchange or promissory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature. Miscellaneous. 13. The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negociating the same. The expense of any receipt stamp shall be borne by the person receiving payment. 14. All decisions, orders, or acts of the Collector may be reversed or modified by the Governor. And whenever any person shall suppose any decision of the Collector with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and suck Court, having heard such person and the Collector or his deputy, may order the payment of the duty in dispute, or may make such other order as may be necessary under the circumstances. 慰 15. The Governor may order a refund by Treasury warrant of the whole or any portion of any probate duty which may have been paid to the Collector, for the refund of which any equitable claim shall be proved to his satisfaction, on the ground of pay- ment of probate duty on the same estate elsewhere, assignment or diminution of value of the estate, discharge of debts, or other reasonable cause. 16. The Government shall not be responsible for the loss of or for damage to any document tendered for stamping, whilst in the custody of the Collector, nor shall any officer of the stamp office be responsible for such loss or damage, unless he shall have caused it wilfully, fraudulently, or by gross negligence. Offences. $ 17. Every person who forges, alters, or imitates, or assists in forging, altering or imitating any stamp used for the purposes of this Ordinance shall be guilty of felony. Any stamp impressed in the stamp office by any person without the authority of the collector, and not accounted for to him shall be held to be forged within the meaning of this section. 18. Every person who uses, utters, disposes of, puts off, or without lawful excuse is in possession of any forged, altered, or imitated stamp as aforesaid, knowing the same to be forged, altered, or imitated, shall be guilty of felony, and such stamp or stamps shall be forfeited to the Crowà. 19. Every person who fraudulently removes an adhesive stamp from any docu- ment, or wilfully removes or attempts to remove from any adhesive stamp any mark that has been made thereon by way of cancellation, or knowingly uses, puts off, or is in possession of any adhesive stamp from which any such mark has been wholly or partially removed, shall be guilty of a misdemeanor.

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1806

Cost of stamps.

[12 of 1800, s. 23.]

Collector'a acts revised by Governor.

[12 of 1866, s. 28.)

Appeal from Collector.

Refund of probate duty.

Government not responsible for

loss of or damago to document.

[18 of 1866, s. 21.)

Forging stamps, dc.

Uttering, and possession.

Removing marks and possession.

ORDINANCE No. 15 or 1884.

Stamp.

2. In the case of executed documents found unfitted for the purpose originally. intended by errors therein, or the execution of which cannot be completely carried out by reason of the death or refusal to sign of any person or other unforeseen circumstance, or in the case of bills of exchange or promissory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature.

Miscellaneous.

13. The expense of the stamp for any bill of exchange or promissory note shall be borne by the person drawing or making or negociating the same. The expense of any receipt stamp shall be borne by the person receiving payment.

14. All decisions, orders, or acts of the Collector may be reversed or modified by the Governor. And whenever any person shall suppose any decision of the Collector with reference to any document tendered by such person to be stamped, to be erroneous, it shall be lawful for such person to make application to the Supreme Court in its Summary Jurisdiction, and suck Court, having heard such person and the Collector or his deputy, may order the payment of the duty in dispute, or may make such other order as may be necessary under the circumstances.

慰

15. The Governor may order a refund by Treasury warrant of the whole or any portion of

any probate duty which may have been paid to the Collector, for the refund of which any equitable claim shall be proved to his satisfaction, on the ground of pay- ment of probate duty on the same estate elsewhere, assignment or diminution of value of the estate, discharge of debts, or other reasonable cause.

Offences.

17. Every person who forges, alters, or imitates, or assists in forging, altering or imitating any stamp used for the purposes of this Ordinance shall be guilty of felony. Any stamp impressed in the stamp office by any person without the authority of the collector, and not accounted for to him shall be held to be forged within the meaning of this section.

19. Every person who fraudulently removes an adhesive stamp from any docu- ment, or wilfully removes or attempts to remove from any adhesive stamp any mark that has been made thereon by way of cancellation, or knowingly uses, puts off, or is in possession of any adhesive stamp from which any such mark has been wholly or partially removed, shall be guilty of a misdemeanor.

1890_STAMP_ORDINANCE__1884 — Page 4

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