1400
No. 16 of 1901.
Impounding document.
STAMPS.
other office or by any public officer, unless such document is stamped according to this Ordinance or in accordance with the law in force at the time when it was executed.
12. It shall be lawful for all Courts and for the Collector, and for all persons employed for the sale and distribution of stamps, and they are hereby required, to take possession of any document as to which any breach of the laws relating to stamp duty may appear to have been committed, and to deliver the same to the Collector to be used in prosecuting the offender.
How instruments are to be written and stamped. [54 & 55 Vict c. 39 s. 3.]
Instruments to be separately charged with duty in certain cases. [ib, s. 4.]
Mode of calculating ad valorem duty in certain cases. [ib. s. 6.].
13.—(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
14. Except where express provision to the contrary is made by this or any other Ordinance,—
(a) an instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;
(b) an instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
15. (1) Where an instrument is chargeable with ad valorem duty in respect of—
(a) any money in currency other than Hongkong currency, or (b) any stock or marketable security,
the duty shall be calculated on the value, on the day of the date of the instrument, of the money or stock or security in Hongkong currency according to the current rate of exchange.
* As amended by No. 1 of 1912.
† As amended by No. 34 of 1911 and No. 35 of 1911.
§ As amended by No. 84 of 1911.
Page 5
Page 6
1400
No. 16 of 1901.
Impounding
document.
STAMPS.
other office or by any public officer, unless such document is stamped according to this Ordinance or in accordance with the law in force at the time when it was executed.
12. It shall be lawful for all Courts and for the Collector, and for of unstamped all persons employed for the sale and distribution of stamps, and they are hereby required, to take possession of any document as to which any breach of the laws relating to stamp duty may appear to have been committed, and to deliver the same to the Collector to be used in prosecuting the offender.
How instru- ments are to be written
and stamped. [54 & 55 Vict c. 39 s. 3.]
+
Instruments
to be separately charged with duty in cer- tain cases. [ib, s. 4.]
$
Mode of calculating ad valorem duty in cer- tain cases. [ib. s. 6.].
§
13.-(1) Every instrument written upon stamped material is to be written in such manner, and every instrument partly or wholly written before being stamped is to be so stamped, that the stamp may appear on the face of the instrument, and cannot be used for or applied to any other instrument written upon the same piece of material.
(2) If more than one instrument be written upon the same piece of material, every one of the instruments is to be separately and distinctly stamped with the duty with which it is chargeable.
14. Except where express provision to the contrary is made by this or any other Ordinance,—
(a) an instrument containing or relating to several distinct matters is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the matters;
(b) an instrument made for any consideration in respect whereof it is chargeable with ad valorem duty, and also for any further or other valuable consideration or considerations, is to be separately and distinctly charged, as if it were a separate instrument, with duty in respect of each of the considerations.
15. (1) Where an instrument is chargeable with ad valorem duty in respect of—
(a) any money in currency other than Hongkong currency, or (b) any stock or marketable security,
the duty shall be calculated on the value, on the day of the date of the instrument, of the money or stock or security in Hongkong currency according to the current rate of exchange.
*
* As amended by No. 1 of 1912.
† As amended by No. 34 of 1911 and No. 35 of 1911. § As amended by No. 84 of 1911.
Page 5Page 6
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