LIST OF STAMP DUTIES

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.

"

$10

"" ""

$20..

457

.See Mortgage, 38.

Same duty. .$1.

.$2.

$3.

$20.....

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 stainp 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. GUARANTEE,

.See Mortgage, 38.

$1 for every $100 or part thereof. See Agreement, 4.

ith very INSTRUMENT in writing UNDER SEAL, not otherwise specially charged } 30.

with duty under this schedule...

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 he or lives or otherwise contingent, in considera- tion or a sum of money paid in the way of premum, fine, or the like, if without

rent.

30 cents for every $100 or part there-

of.

33.-LEASE executed in pursuance of a duly stamped agreement for the same, . $3. 34.-LEASE 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 levied on the Annual Kelit, for a term not exceeding :-

One year,

Three years,

Thirty years,

Exceeding unirty years,

LEASE, Surrender of

10 cents' 25 50

11

75

For every $100 or part

thereof.

The same amount of duty as is pay-

able on the lease itself.

NOTE. When both rent is paid and there is a fine or premium, the duty is to be the total of that due under both

Articles 32 and 34.

EXEMPTION All rentals under $50 per annum.

ORDER IN COUNCIL, 19 JUNE, 1906

35.—LETTER or other instrument of HYPOTHECATION accompanying deposit of document of title to any moveable property, or bond, or other instrument of guarantee in respect vi suen property or documents of title,....

36.-LETTER OR POWER OF ATTORNEY, or other instrument in the nature there- of, for the sole purpose of appointing or authorizing a proxy to vote at any one meeting at which votes may be given by proxy, whether the number of persons named in such instruments de one or more.

37.-LETTER of GUARANTEE,

Referring to particular property, $3. Duplicate, 30 cents. General, $6.

-5 cents. See also 42.

.See Agreement, 4.

38.—MORTGAGE, or Agreement for a Mortgage, Bond, Debenture, Covenant, Warrant of Attorney to comess and enter up judgment, and Foreign security of any kind not specially charged with duty under this schedule, to be levied on the amount or value of the principal sumn secured.

(i.) Being the only, or principal, or primary security, and also where any 10 cents for every $100 or part further money is added to the money already secured,

(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 lurther assurance for the above-mentioned purpose where the prin- cipal or primary security is duly stamped, and for every extension of the time of an Original Mortgage whether or not endorsed on such Mortgage,

(iii) Transter assignment, disposition or assignation of ny Mortgage, bond, debenture, covenant, or foreign security, or of any money or stock secured by any such instrument or by any warrant of Attorney to enter up Judgment, or by any Judgment; to be levied on the amount transferred,

(iv.) Re-assignment, release, discharge, surrender, re-surrender, warrant to) vacate, or renunciation of any such security as aforesaid, or of the benefit there- of, or of the money thereby secured, Where the payment of interest in respect of the money secured is mentioned in any re-assignment or other document specified in this sub-section, no duty shall be payable in respect of such interest. (v.) Mortgage executed in pursuance of duly stamped agreement for the

@aine,

thereof.

5 cents for every $100 or part

thereof.

5 cents for every $500 of the princi- pal sum paid off or otherwise discharged, provided that no duty is chargeable in respect of any part of $500,

the}$3.

EXEMPTION.-Re-assignment accompanied by a Certificate from Land Officer that it has been made to obtain a new

Crown Lease.

Page 525Page 526

Share This Page