41
No. of Heading,
LIST OF HONGKONG STAMP DUTIES
Instrument.
Shippers' Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used.
Statutory
Affidavit.
Declaration : See
Surrender of Lease: See Lease
(5).
Duty.
Nature of Stamp,
sive.
When the Adhe-
freight is under $5: 10 cents.
When the freight is $5 or more: 30 cents.
Point of time before which, or
period within which, the instrument must be stamped.
Before
the
book is chop- ped or (as the case may be) before the re- ceipt is part- ed with to the shipper or to any one on his behalf.
445
Person liable
for stamping, where stamping
is compulsory.
The person. who chops
the book or gives the ceipt.
re-
42
Telegraphic Transfer Advice.
10
cents for every $500 or part thereof, to be calcul- ated on the equivalent in Hongkong currency of the
money
despatched.
,,
2 days after The person who
des- the patch of the money: See sec- tion 27.
despatches
the money on behalf of an- other.
43
Exemption.
Telegraphic transfers
in
silver currencies from the Colony to China.
Trade Mark (or trade marks), to- $10.
gether with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assign-. ment of.
Transfer: See Mortgage, Shares and Telegraphic Transfer Ad- vice.
Traveller's Cheque: See Bill of
Exchange (5).
Vesting Order: See Conveyance
on Sale.
43A. Vesting Order (other than a vesting order which is a con- veyance on sale), including the transfer of any property transferred by the order.
44
Voluntary
disposition inter vivos, the duty to be cal- culated on the value of the property.
Overem, 7 days after All persons
bossed. execution.
$20.
99
$1
for
every $100 or part thererof of the value of the property conveyed or transferred.
""
executing.
Before the order is signed by the Regis. trar.
7 days after execution.
The person obtaining
the order.
All persons- executing