34
31
32
33
442
No. of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
Duty.
Nature of Stamp.
Point of time before which, or
period within
which, the
instrument must) be stamped.
Person liable for
stamping, where stamping
is compuslory.
Note of protest of a bill of ex- change or promissory note.
Partnership instrument.
Policy of Insurance. (1) Life Policies.
75 cents.
bossed.
Overem- 7 days after The notary.
execution.
$10.
""
All persons executing.
25 cts. for
every $1,000 or
part there-
Before ex- ecution.
The insurer.
(2) Life Policies, renewal re-
ceipts.
(3) Marine Policies, hull risks
for time.
(4) Marine Policies other than
hull risks for time.
(5) Floating Policies, for each
endorsement.
(6) Fire, Accident, and all other policies not specifically re- ferred to above.
(7) Renewals, except life re-
newals.
(8) Duplicates of policies.
(9) Re-insurance.
Power of attorney or revocation
of power of attorney.
(1) For appointing a proxy to vote at a specified meeting.
of insured.
5 cents.
Adhe- sive.
Before de-
livery.
25 cts. for Overem- Before ex- bossed.
every $1,000 or part there- of insured. Where the
amount insured does not exceed $1,000: 20 cts.
ecution.
""
"
Where the
amount
insured
exceeds
$1,000:
50 cts.
The same rates of duty as on original poli. cies issued af- ter the com- mencement of this Ordinance
The same rates of duty as on direct poli. cies.
35
"5
"1
19
10 cents.
"
(2) Of any other kind whatso- $5.
ever.
Exemption.
Power of attorney relating exclusively to things to be
done out of the Colony.
Promissory Note:
See Bill of exchange (7)
Protest by a master of a vessel. 75 cents. Proxy See Power of Attorney
(1).
Re-assignment: See Mortgage (7).
36
13
""
The person executing.
99
7 days after
execution.
3
""
""
The master of the
vessel.