444
No. of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
37 Servant's Security Agreement which is not chargeable with mortgage duty.
.38
Settlement.
39
40
Duty.
Nature of Stamp.
20 cts, for every Overem-
or part bossed.
$100
thereof of the amount up to which security is given.
30 ets, for every $100 or part thereof of the| ainount or va- lue of the pro- perty settled or agreed to be settled.
Settlement executed in pursu- $3.
ance of a duly stamped agree- ment for a settlement.
Shares.
(1) Transfer of.
Exemptions.
(a) Transfers of shares on share registers which are not required by law to be kept within the Colony.
(b) Transfers of share war-
rants to bearer.
(2) Transfer for a
the Collector.
20 cents for every $100 or part thereof of the value of the shares on the date of stamping.
nominal $2.
amount, in the discretion of
(3) Share Warrant to Bearer,
issued in the Colony.
(4) Share Contract Note, on every bought note and every sold note.
$1 for
every $100 or part thereof of the nomin- al value of the share.
Point of time before which, or period within which, the instrument must! be stamped.
7 days after
execution.
""
Before ex- ecution.
"
""
Person liable for stamping,
where stamping
is compulsory.
The
ployer,
em-
All persons
executing.
The trans- feror and the trans- feree.
Before issue. The
59
com-
pany issu- ing.
Before de- The broker.
When the
value does
livery by
not exceed
the
bro-
$1,000: $1.
ker.
When it ex-
ceeds $1,000
but does
not exceed $10,000: $3. When it ex- ceeds $10,000 but does not exceed $20,000: $5. When it ex- ceeds $20,000 but does not exceed $50,000: $73.
When
it
exceeds $50,000: $10.