456
LIST OF HONGKONG STAMP DUTIES
(v.) Mortgage executed in pursuance of duly stamped agreement for the same ......... $3. EXEMPTION.-Re-assignment accompanied by a Certificate from Land Officer that it has been made to obtain a new Crown Lease.
ORDER IN COUNCIL, 19 JUNE, 1906
Whenever the Land Officer shall certify that a re-assignment has been made for the sole purpose of enabling the Mortgagor as the owner of any property held from the Crown to obtain a Crown Lease thereof, and that a new Mortgage of the same property similar in all respect to the previous Mortgage was made immediately upon the granting of such Crown Lease, then such re-assignment and new Mortgage shall be exempt from Stamp Duty, and the Collector shall, on production to him of such re-assignment and new Mortgage, endorse thereon a certificate to the effect that the same have been exempt from Stamp Duty under this rule. This rule shall take effect a from the 31s: day of August, 1904.
ORDER IN COUNCIL, 29 SEPTEMBER, 1904
39. ANY NOTARIAL ACT whatsoever not otherwise charged with duty in this schedule... $3. 40-NOTE OF PROTEST by any Commander or Master of a vessel, or with 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 interim Receipts). (b) Varine, Hull Risks for Time...
(c) Floating Policies for each end rsement ...
(d) All other Insurances (Fire, Where the amount insured does
Marine or otherwise ›
Where it exceeds $1,000 .....
any} 75 cts.
> 25 cents for every $1,000 or part thereof insured. į up to $1,000......$10. I over $1,000...... ..$25. not exceed $1,000. 10 cts. .25 cts.
Henewal only may be stamped with B. of E. (Order in Council, 9th December, 1911). 42.- POWER OF ATTORNEY, or Revocation of Power of Attorney
$4. See also 36
EXEMPTION.—Where intended for use outside the Colony. (Order in Council, 18th Feb., 1915). 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 person or persons and not beneficially :-
(a) Where the estate and effects are above the value (At the rate of $1.0 for every $100
of 250 and not above the value of $1,000........
(b) Where the estate and effects are above the value of 1,000 and not above the value of $10,000..........
(c) Where the estate and effects are above the value of $10,000 and not above the value of $100,000
...
and for every fractional part of $100 over any multiple of $100. At the rate of $2.00 for every $100 and for every fractional part of $100 over any multiple of $100. At the rate of $3.00 for every $100 and for every fractional part of $100 over any multiple of $100.
1
(d) Where the e-tate and effects are above the value (At the rat of $5.00 for every $100
of 100,00 and not above the value of $250,00...
(e) Where the estate and effects are above the value
...
and for every fractional part of 100 over any multiple of $100. At the rate of $5.50 for every $100 and for every fractional part of $100 over any multiple of $100.
of : 250,000 and not above the value of $500,000 (f) Where the estate and effects are above the value ( At the rate of $600 for every $100
of $500,000 and not above the value of $750,000...
(g) Where the estate and effects are above the value of $750,000 and not above the value of $1,000,000
and for every fractional part of $100 over any muitiple of $100. At the rate of $6.50 for every $100 $100 over any multiple of $100. and for every fractional part of
(h) Where the estate and effects are above the value (At the rate of $7.00 for every $100
of $1,000,00 and not above the value of $1,500 000
(i) Where the estate and effects are above the value of $1,500,000 and not above the value of $2,500,000
(j) Where the estate and effects are above the value
of $2,500,000 .........
$100 over any multiple of $100. and for every fractional part of (At the rate of 7.50 for every $100
and for every fractional part of $100 over any multiple of $100. At the rate of $8.00 for every $100 and for every fractional part of $100 over any multiple of $100.
EXEMPTION.-Where the Estate and Effects do not exceed the value of two hundred and
fifty dollars.
Any grant of I robate or Letters of Administration in respect of the Estate of any deceased person which estate at the death of such person comprises land subject to the New Territories Ordinance, 1905, is so far as the value of such land itself is concerned but not further.
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