THE HONGKONG GOVERNMENT GAZETTE, 22ND MAY, 1886.
5. If the Collector be satisfied that the omission or neglect to stamp arose solely from urgent necessity or unavoidable accident, he shall remit the penalty prescribed by this section. He may require sworn or other evidence as to the circumstances at his discretion.
Adjudication.
11. Whenever any person is in doubt respecting the proper amount of Stamp Duty payable upon any document, he may apply to the Collector for an adjudication on such 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.
If the Collector is of opinion that the document is not chargeable with any duty he may stamp such document with a particular stamp denoting that it is not chargeable with any duty, or may make an entry to that effect on such document, in addition to which he shall impress it with the adjudication fee stamp.
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.
Spoiled Stamps.
12. Whenever material bearing an impressed stamp has become damaged, spoiled, or unfit for use, the Collector, on its delivery to him, may supply the owner of such spoiled material with stamps of equal value to those originally impressed, subject to the following rules:
1. In the case of unexecuted documents spoiled by error in the writing, defaced by accident, or rendered useless by unforeseen circumstances before completion, such allowance may be made within six months of spoiling.
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. When the duty with which an instrument is chargeable depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, if application be made to the Collector for that purpose, and on production of both the instruments, be denoted in such manner as the Collector thinks fit upon such first-mentioned instrument.
14. 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.
15. 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.
16. 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.
17. 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.
Adjudication.
Spoiled stamps may be allowed.
Denoting stamp.
(33 & 34 Vict. c. 97 Sect. 14.)
Cost of Stamps.
Collector's Lots revised by Governor.
Appeal from Collector.
Refund of probate duty.
Government not responsible for loss of or damage to document.
437
2
THE HONGKONG GOVERNMENT GAZETTE, 22ND MAY, 1886.
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 such 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.
If the Collector is of opinion that the document is not chargeable with any duty he may stamp such document with a particular stamp denoting that it is not chargeable with any duty, or may make an entry to that effect on such document, in addition to which he shall impress it with the adjudication fee stamp.
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.
Spoiled Stamps.
12. Whenever material bearing an impressed stamp has become damaged, spoiled, or unfit for use, the Collector, on its delivery to him, may supply the owner of such spoiled material with stamps of equal value to those originally im- pressed, subject to the following rules:
1. In the case of unexecuted documents spoiled by error in the writing, defaced by accident, or ren- dered useless by unforeseen circumstances before completion, such allowance may be made within six months of spoiling.
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 circum- stance, or in the case of bills of exchange or pro- missory notes no part of which has been delivered to the payee, such allowance may be made within six months of signature.
Miscellaneous.
13. When the duty with which an instrument is charge- able depends in any manner upon the duty paid upon another instrument, the payment of such last-mentioned duty shall, if application be made to the Collector for that purpose, and on production of both the instruments, be denoted in such manner as the Collector thinks fit upon such first-mentioned instrument.
14. 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 Re- ceipt Stamp shall be borne by the person receiving payment. 15. 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 Jurisdition, 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.
16. The Governor may order a refund by Treasury war- rant 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.
17. The Government shall not be responsible for the loss of or for damage to any document tendered for stamp- ing, 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.
Adjudication.
Spoiled stamps may be allowed.
Denoting stamp.
(33 &
34 Vict. c. 97 Sect. 14.)
Cost of Stamps.
Collector's Lots revised by Governor.
Appeal from Collector.
Refund of probate duty,
Government not responsi- ble for loss of or damage to document.
437
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