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Hong Kong's first revenues were issued in 1867. A set of nine stamps from 3c to $10 was issued portraying Queen Victoria. In 1873 a 2c value was added in a smaller format, and this is a very rare stamp. In January 1880, a stamp from the 1867 issue was surcharged, and this was valid for both postal and fiscal use.
A large number of registration sheets, in guard books, of postage and revenue stamps dating from 1914-1934. Some of these sheets were overprinted for use in overseas territories such as Bechuanaland, Eire, Hong Kong, Levant, Morocco and Nauru. There are also some sheets of stamps for use in the Palestine Mandate.
Historic Hong Kong stamp duty revenue stamp and overembossing die (1905). Actual stamps are no longer used. According to Schedule 1 of Hong Kong Stamp Duty Ordinance Cap.117 (SDO), Stamp duty applies to some legal binding documents as classified into 4 heads: Head 1: All sale or lease transactions in Hong Kong immovable property.
258.5 Stamp Duty Duly Stamped. ... Canada, 1864-1868 - Revenue stamps of Canada; Hong Kong, 1907-1972 ... Orange Free State, 1900 - Revenue stamps of South Africa;
Hong Kong's plan to increase stamp duty by 30 per cent in August will add much-needed revenue to the government's coffers while helping to drive away dangerous speculative trading activities by ...
Initially it administered only one piece of legislation, the Inland Revenue Ordinance, which was enacted on 3 May 1947. [ 2 ] The department subsequently absorbed various elements of the Treasury , including the Estate Duty Office (in 1949), the Stamp Duty Office (1956), and responsibility for collection of entertainments, bets and sweeps, and ...
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The examples are Hong Kong bearer instrument, Hong Kong stock, conveyance, contract note. Section 4 - Charging of, liability for, and recovery of stamp duty; Section 8 - Duplicates and counterparts; Section 9 - Late stamping; Section 10 - How instruments to be written, charged and stamped; Section 13 - Adjudication of stamp duty by Collector