390
HONGKONG STAMP DUTIES
}
2 cents. See also 42.
See Agreement, 4.
36.-LETTER OR POWER OF ATTORNEY, or other instrument in the nature thereof, for the sole purpose of appointing or authorising » proxy to vote at any one meeting at which votes may be given by proxy, whether
the number of persons named in such instrument be one or more 37.-LETTER OF GUARANTEE 38.-MORTGAGE, or Agreement for a Mortgage, Bond. Debenture, Covenant, Warrant of Attorney to confess and enter up judgment, and Foreign security of any kind not specially charged with duty under this Sche- dule, to be levied on the amount or value of the principal sum secured. (i.) Being the only, or principal, or primary security, and also where 10 cents for every any further money is added to the money already secured.........) $100 or part thereof (ii.) Being a collateral or auxiliary or additional or substituted security, other than a Mortgage executed pursuant to a duly stamped agreement for the same, or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped, and for every extension of the time of an Original Mortgage endorsed on such Mortgage... (iii) Transfer, assignment, disposition or assignation of any Mort- gage, Bond. Debenture, Covenant, or Foreign security, or of any money or stock secured by any such instrument, or by any War- rant of Attorney to enter up Judgment, or by any Judgment; to be levied on the amount transferred....
J
5 cents for every$100
or part thereof.
(iv.) Reassignment, release, discharge, surrender, resurrender, warrant 1 cent for every $100
to vacate, or renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured.......
or part thereof.
(v.) Mortgage executed in pursuance of a duly stamped agreement for same 39.-Any NOTARIAL ACT whatsoever not otherwise charged with duty in this Schedule.
40.—NOTE OF PROTEST by any Commander or Master of a vessel, or with } 25 cents.
regard to any Promissory Note or Bill of Exchange
41.-POLICY or Risk Note (Insurance) for each copy and every renewal;
(a.) Life Insurance (including Interini Receipts) (b.) Marine, Hull Risks for Time.......
(c.) All other Insurances, Fire, Marine, or otherwise 42.-POWER OF ATTORNEY
Revocation of
$1.
ભા.
425 cents for every 1,000 or
part thereof insured.
Where the amount insured does not exceed $1,000,
10 cents; where it exceeds $1,000, 25 cents.
43.-PROBATE, or Letters of Administration, with or without the Will]
annexed, to be calculated upon the value of the Estate and Effects for or in respect of which such Probate or Letters of Administration shall be granted, exclusive of what the deceased shall have been possessed of, or entitled to as a Trustee for any other person or persons and not beneficially...
EXEMPTION.—Where the Effects and Estates do not exceed the value of $250.
44. REASS10NMENT................
45.-RECEIPT or Discharge given for the payment of money, or in acquittal
$2.
See also 16.
Where the nett value of the estate does not exceed $5,000, one per cent, on the nett value.
Where such value exceeds $5,000, two per cent. on the nett value.
See Mortgage, 38.
of a debt paid in money or otherwise, when the sum received, dis-2 cents. charged, or acquitted exceeds $10.....
EXEMPTIONS. — Letter acknowledging the arrival of a Currency or Promissory Note, Bill of Exchange, or any security for money. Receipt or Debit Note for the Premium on a duly stamped Policy of Insurance. Receipt for pay and allowances of persons in the service of the Imperial or Colonial Government whether Civil, Naval or Military. 46.-SERVANT'S SECURITY BOND. Any Instrument in writing under seal
by which any domestic or other Servant or Clerk or Compradore shall give security for the due discharge of his duties, or of the duties of other persons to be employed by him, or for the safe custody of money or property to be entrusted to him, or for the proper carrying on of business to be conducted by him, or for the discharge of his responsibilities arising from such business, whether such security shall be given by the binding of other persons, or by the deposit of money or valuable property or by deposit of the Title Deeds to any property or by any assignment.........
The same duty as a Mortgage, see Ar- ticle 38, i. & ii.
30 cents for every $100 or part there- of of the amount or value of the property settled or agreed to be settled.
47.—Settlement. Any instrument, whether voluntary or upon any good or valuable consideration, other than a bond fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or not, or to be laid out in the purchase of lands or not) or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever EXEMPTION.—Instrument of appointment relating to any property in favour of persons especially named or described as the objects of a power of appointment created by a previous Settlement stamped with ad valorem duty in respect of the same property, or by will, where probate duty has been paid in respect of the same property as personal estate of
testator.
Digitized by