the-ordinances-of-the-legislative-counci-1890v2 — Page 242

HK Historical Laws 香港歷史法例 All

832 [ 16 of 1886. ) STAMPS .


2. Knowingly and wilfully executing any documentcharged
under the schedule with ad valorem duty, in which the
consideration money or amount involved is not truly
expressed and set forth , with intent to avoid full
payment of stamp duty, or knowingly and wilfully
inserting or setting forth or procuring to be inserted
or set forth in such document a less annount than the
full and true consideration money or amount involved .
Execution out of the Colony.
Execution out 8. All documents whatever executed out of the Colony shall,
of Colony.
when brought into force or registered within the Colony, be
liable to the same rates of stamp duty as if they had been
executed within the Colony.
Reception in evidence.
Unstamped 9. Except as otherwise provided by this ordinance, no
documents
not received document liable to stamp duty under this ordinance shall be
in evidence.
received as creating, transferring, or extinguishing any right or
obligation , or as evidence in any civil proceeding in any Court
of Justice in the Colony , or shall be acted upon, registered, or
authenticated in any such Court or public or otlier office or by
any public officer unless such document be stamped according
to this ordinance or in accordance with the law in force in the
Colony at the time it was executed .
Stamping after execution .
Powers of
Court . 10. Any Civil Court may direct the Collector to stamp and
receive the duty and penalty, if any, upon any document which
may be stamped after execution under this ordinance. Such
duty and penalty shall be paid into Court, and shall be remitted 1


to the Collector with the document to be stamped after the
document has been admitted in evidence.
Powers of
Collector.
The Collector of stamp duty may stamp documents after
execution in cases where he shall be satisfied that the omission
or neglect to stamp or to stamp sufficiently did not arise from
any intention to evade payment to stamp duty or otherwise to
defraud, subject to the following rules:
1. Transfers of shares shall not be stamped until the
numbers of the shares and the consideration money
are entered , when they may be stamped before execu
[ * query 36. ) tion subject to the provisions of article 35 * of the
schedule .
2. Documents executed out of the Colony shall be stamped
when they are received in the Colony, if they have not
been previously stamped according to this ordinance.
3. Bills of exchange and promissory notes executed in the
Colony shall not be stamped after exccution .

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