LIST OF HONGKONG STAMP DUTIES.
CHARGEABLE UNDER THE STAMP (AMENDMENT) ORDINANCE 19 OF 1909
NOTE.--A document containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters, Any document liable to Stamp duty under more than one Article of this Schedule shall be charged under that Article which imposes the highest duty,
1. —ADJUDICATION, as to the amount of stamp duty to be levied on any $1.
document,
2.—AFFIDAVITS, Statutory declaration or declarations in writing on oath or affirmation made before any person authorised by law to take the same or to $3. administer an oath or affirmation and not otherwise chargeable with duty...............
EXEMPTION. --This Article shall not apply to any such affidavit or declaration made for the immediate purpose of being filed or used in the Supreme Court or before any Judge or Officer of such Court or to any athidavit or declaration made for the sole purpose of enabling any person to receive any pension or charitable allowance. 3.—AFFIRMATION,
4.—ÅGREEMENT, or any memorandum of an agreement, under hand only, and
not otherwise specially charged with any duty, whether the same he only
evidence of a contract or obligatory on the parties from its being a written instrument
NOTE.-Agreements as to letting or tenancy are in all cases chargeable as leases. See articles 32 and 34. AGREEMENT, or Contract_accompanied with the deposit of Title Deeds to any
immovable property or for securing payment or repayment of any money See Mortgage, 38.
or stock....
Exemptions. —Label, slip, or memorandum containing the heads of any Insurance to be effected by means of a duly
stamped Policy or Risk Note.
Memorandum, letter, or agreement made for or relating to the sale of any goods, wares, or merchandise, or to the
sale of any shares in any public company, not being a Broker's note or document given by a Broker. SRAMAN'S advance note, or inemorandum or agreement made between the master and mariners of any ship
for wages.
EMIGRATION CONTRACT.
PASSAGE TICKET.
5. ARBITRATION AWARD:
Where the amount claimed or involved does not exceed 2500..
.$1.
Where the amount claimed or involved exceeds $500 but does not exceed $1,000 $2. And for every additional 21,000 or part of $1,000 over the first $1,000
.81.
Where no money claim is made or the amount involved cannot be ascertained. . $6.
ARTICLE OF CLERKS or Contract whereby any person shall first become} $150.
bound to serve as clerk in order to his admission as an Attorney or Solicitor
7.-ASSIGNMENT, by way of security, or of any security, Upon a sale....
schedule
.See Mortgage, 38. .See Conveyance, 21.
TTTED COPY of any document chargeable with Stamp Duty under this } *3.
NOTE--In case any document of which an attested copy shall be made has annexed to or subscribed upon it any certificate, affidavit, declaration, or attestation referring to the execution of such document or to any other formality in connection with such document, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration, or attestation, and the stamp of $3 upon the attested copy of the principal document shall be deemed to cover and include the attested copies of all such certificates, affidavits, declarations, and attestations.
9.-ATTORNEY, Letter or Power of
10.
AVERAGE STATEMENT,
11.—Bank Cheqer payable on demand to any person, to bearer, or order.
12.-BANK NOTES, or other obligations for the payment of money issued by any Banker or Banking Company in the Col-- ony for local circulation and payable to bearer on demand,
One per cent.per annum on the average value of such notes in circulation.
.See 36 and 42,
See Bond, 15.
5 cents.
To be collected monthly on a state- ment thereof to be furnished by cach Banker or Banking Company to the Collector of Stamp Revenue at the end of each month, and to be signed by the Banker, or Manager, or Agent and by the Accountant of such Banker or Banking company.
13.--BILL OF EXCHANGE drawn out but payable on demand within the Colony } 5 cents.
not being a Cheque, and bearing the date on which it was made,
900 to 810
From
13
11
$250
$500
11
BILL OF EXCHANGE of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of any kind whatsoever except a Bank Note
$1.000
**
$2,000
11
$3,000
$5,00000
"1
W
$10,000
11
$10,-Free., $250, 5 ota 500,-10 "
$1,000,-20
"
$2,000,—50 $3,000,-$1.00 $5,000, -1.50 $10,000,-$2.00 $15,000, —$3.00
Every 85,000 additional, or
or} -$0.50
part thereof,.
NOTE 1. A Bill of Exchange for exactly $250 is to be charged 5 cents, and so throughout the table. NOTE 2.—When Bills of Exchange or other such documents are drawn in sets of two or more, half the above duties to be charged on each part of a set. If the Duty be 5 cents the first part of the set shall be stamped to that amount in accordance with Rule No. 2 of the Ruses made by the Governor-in-Council under the Stamp Ordinance, 1901, on the 8th day of April, 1903, and the other parts with an impressed stamp of the same nominal value Provided that only the sum of 5 cents shall be payable in respect of the whole set.
Digitized by