4314
No, o Headi g.
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 compulsory.
(3) If the consideration includes both premium or finc and rent.
The
of
both bossed. execution.
total Overem- 7 days after All persons executing.
the above
(4) Agreement for a lease.
(5) Surrender of lease.
duties.
The same
duty as on a lease.
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$3.
19
:
25
26
288
27
28
29
(6) Lease executed in pursuance of a duly stamped agreement for a lease.
Letter of allotment or any other 10 cents.
document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to bc raised by any company or proposed company, and letter of renunciation.
Letter of Attorney: See Power
of Attorney.
Letter of Credit: See Bill of
Exchange (4).
Letter of Hypothecation.
Letters Patent, Assignment of. Marketable security issued in the Colony, or made or issued by or on behalf of a corporate or un-incorporate body formed or establislied in the Colony.
Mortgage.
Referring to
particular property: $3. Gen- eral: $6.
$10. 20 cts. for every $100 or part thereof of
the money secured.
(1) Being the only or principal 20 cts for every
or primary security.
sub-
(2) Being a collateral or auxili-
ary or additional or stituted security, other than a mortgage executed in pur- suance of a duly stamped agreement for a mortgage, or executed by way of further assurance where the principal security is duly stamped. (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not.
$100 or part thereof of the principal sum secured. (For
tontine mort-
gages see sec. 33).
10 cts. for every $100 or part thereof of the prin- cipal sum secured.
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Before exe-
cution.
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7 days after execution.
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Before issue. The body
issuing.
7 days after All persons
execution
executing.
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