580
LIST OF STAMP DUTIES
ORDER IN COUNCIL, 19 JUNE, 1900.
NOTH 3.- Ju the case of a Bill of Exchange drawn out of and payable on demand out of the Colony, the duty payable
on any such Bill of Exchange when it is negotiated within the Colony shall be 5 cents.
NOTE 4. In the case of Bills in sets drawn out of the Colony, the whole duty shall be payable on that part of the set which is first presented for payment or acceptance, or is first otherwise negotiated, the other parts of the set being free.
14.-BILL OF LADING, or ship's receipt where bills of lading are not used:
used: 10 cents.
When the freight is under $3 for each part of every set,
When the freight is 23 or more for each part of every set,
20
**
EXEMPTION.-Bill of Lading for goods shipped by any Government Officer on account of Government.
15.--Boxn, or other obligation concerning RESPONDENTIA AND BOTTOMRY, and 10 cents for every $100 or part thereof. Average Statement, or Bond where no statement is drawn up
BOND, for securing the payment or repayment of money not otherwise provided for, or the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property,
BOND,
16.-BROKER'S NOTE, or any document having reference to the sale or purchase of any merchandise, given by any Broker,.
}
(See Mortgage, 38.
See also Articles 6, 29, 31, 46.
$1.
25.
17.--CHARTER PARTY, or ans Agreement or contract for the charter or hiring 10 cents for every $100 or part thereof of any sea-going ship or vessel to be charged on the estimated freight
18-Copy CHARTER,. 19.-COLLATERAL SECURITY, 20.-CONTRACT,
„See Mortgage, 38. .See Agreement, 4.
21.-CONVEYANCE or Assignment on sale, to be levied on the amount or value' of the consideration money, such consideration money to include any sun payable by the purchaser in respect of any mortgage or other debt remaining 50 cents for every $100 or part thereof. upon the property purchased or released by such purchaser to the vendor (See also Article 25),
EXEMPTIONS.—Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale, transfer, other disposition either absolutely or by way of mortgage, or otherwise, of any ship, vessel, junk or boat, or any part, interest, share, or property of or in any ship, vessel, junk or boat. Any document relating to land in the New Territories executed in pursuance of the provision of the New Territor-
ies Land Ordinance, 1905.
ORDER IN COUNCIL, 31 JULY, 1905. 22.--CO-PARTNERSHIP, Deed or other instrument of,
23.-DECLARATION.
24.-DECLARATION OF TRUST,
25.-DEED or other instrument or Girr, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes,
$25.
See 2.
$30.
850.
$20.
DEED or other instrument of Assignment by a Trustee to the celui qui trust, where no money consideration or merely nominal money consideration passes,
DEED of Assignment where no money consideration or a merely nominal money consideration passes in cases where such Deed of assignment is merely confirin. $20. atory of an Assignment on which the full conveyance duty has been paid.
NOTH.-The Collector of Stamp Revenue shall, unless the two deeds referred to in the last paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $20 duty, that the full conveyance duty (if more than $20) has been paid upon the other. 26.—DEPOSIT of Title Deeds..
27.-DUPLICATE or Counterpart of any Document chargeable with duty under this schedule, to be affixed on the production of the original Document bearing its proper Stamp, and not otherwise. If the original duty is:—
Under $1
Over 1 and not exceeding $10.
*
11
$10 $20
*
$20.
See Mortgage, 38.
Same duty.
$1.
$2.
$3.
NOTE--The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereon that the full and proper duty has been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.
28.— EQUITABLE charge, -
29.—FOREIGN ATTACHMENT BOND, in the Supreme Court, either Jurisdiction. 30.—GĽADANTEE,
31.-Every INSTRUMENT in writing UNDER SEAL, not otherwise specially charged with duty under this schedule..
.See Mortgage, 38.
$1 for every $100 or part thereof.
„See Agreement, 4.
Į
30.
NOTE. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken
to be seals within the meaning of this Article.
32.--LEASE or Agreement for a Lease, made for a term of years, or for a period
determinable with one or more life or lives or otherwise contingent, in considera-30 cents for every $100 or part there- tion of a sum of money paid in the way of premium, fine, or the like, if without rent.
33.-LEASE executed in pursuance of a duly stamped agreement for the saine, 34.-LEASH or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be
evied on the Annual Rent, for a term not exceeding :-
One year,
Three years,
Thirty years,
Exceeding thirty years,
LEASE, Surrender of
of
.10 cents .25
50
For every $100 or part
thereof.
**
75 **
The same amount of duty as {The lame the lease itsell
Nors. When both rent is paid and there is a fine or premium, the duty is to be the total of that due undefi
Articles 32 and 34.
EXEMPTION-All rentals under $50 per annum.
both