454
LIST OF HONGKONG STAMP DUTIES
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 Rules made by the Governor-in-Council under the Stamp Ordinance, 1901, on the 6th day of April, 19 3, 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.
ORDER IN COUNCIL, 19 JUNE, 1906
NOTE 3. In 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 pay- able on that part of the set which is first presented for payment or acceptance, or is first other- wise negotiated, the other parts of the set being free,
BILL OF EXCHANGE can be stamped with B. of E, stamps (Order in Council, 9th Dec., 1911). BANK CHEQUES & BILL OF EXCHANGE drawn out of but payable on demand within the Colony shall be exempt from Stamp Duty when the amount does not exceed $10 (Order in Council 2nd March, 1903, Government Notification 119).
Government.
............
10 cents
20
وو
14. BILL OF LADING, or ship's receipt where bills of lading are not used:
When the freight is under $3 for each part of every set When the freight is $3 or more for each part of every set.. EXEMPTION.-Bill of Lading for goods shipped by any Government Officer on account of
GODOWN WARRANT
......10 cents (Order in Council, 4th January, 1909). 15. - BOND, or other obligation concerning RESPODENTIA AND Bottomry, 10 cts. for eveery $100
and Average Statement, or Bond where no statement is drawn up... j BOND, for securing the payment or repayment of money not other- wise provided for, or the transfer or re-transfer of stock, or ac- companying the deposit of Title Deeds to any immovable property BOND 16.—Broker's NOTE, or any document having reference to the sale or Į
purchase of any merchandise, given by any Broker
or part thereof.
See Mortgage, 38.
See also Articles 6, 29, 31, 46
$1.
17. CHARTER PARTY, or any Agreement or contract for the charter or hiring of any sea-going ship or vessel to be charged on the estimated freight
..
}
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10 cts. for every $100
or part thereof.
See Article 27. See Mortgage, 38 See Agreement, 4.
50 cts. for every $100
or part thereof.
18.-COPY CHARTER 19.-COLLATERAL SECURITY........ 20.—CONTRACT..................... 21.-CONVEYANCE or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to in- clude any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased or released by such purchaser to the vendor (See also Article 25) ASSIGNMENT OF DEBT.... EXEMPTIONS.-Transfer by mere endorsement of a duly stamped Bill of Exchange, Promis- sory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale, trans- fer, 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 provi- sion of the New Territories Land Ordinance, 1905.
ORDER IN COUNCIL, 31 JULY, 1905 22.-CO-PARTNERSHIP, Deed or other Instrument of
See Article 38.
Dissolution of
23.-DECLARATION
24.-DECLARATION OF TRUST
OF ALIENAGE
$25.
See Article 31.
..See 2.
$10.
DEED OF PARTITION
25.-DEED or other instrument oF GIFT, assignment, or exchange, where no money con-
sideration, or a merely nominal money consideration passes......
$6.
}
$50.
$50.
COVENANT or and ARRANGement of COMPOSITION
$50.
SURRENDER
DEED or other instrument of Assignment by a Trustee to the cestui qui trust, where
no money consideration or merely nominal money consideration passes DEED OF ASSIGNMENT where no money consideration or a merely nominal money con- sideration passes in cases where such Deed of assignment is merely confirmatory of an Assignment on which the full conveyance duty has been paid....
$50,
$20.
$20.