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LIST OF HONGKONG STAMP DUTIES

CHARGEABLE UNDER THE STAMP ORDINANCE No. 8 OF 1921, AND THE STAMP AMENDMENT ORDINANCE No. 1 OF 1925.

SCHEDULE

1

No. of Heading.

Instrument.

Adjudication Fee (to be paid on $5.

the requisition or other ap- plication for adjudication).

2

Affidavit, Affirmation, Declara- $3.

tion, and Statutory Declara-

tion.

Duty.

Nature of

Stamp.

Point of time before which, or period within which, the instrument must be stamped.

Overem- Before ad- bossed. judication.

7 days after making.

Person liable

for stamping, where stamping

is

compulsory.

The person applying for ad- judication. The person making.

Exemptions.

(a) Affidavit or declaration made for the immediate purpose of being filed, read or used in any court, or before any judge or officer of any court.

(b) Affidavit or declaration made for the sole pur- pose of enabling any person to receive any pension or charitable allowance.

ex-

(c) Affidavit or declaration by an interpreter as to the interpretation of a duly stamped or empted instrument, made at the same time as such duly stamped or exempted instrument. (d) Affidavit or declaration required to be made pur- suant to any Ordinance relating to marriages. (e) Affidavit or declaration for the Commissioner under Estate Duty Or- dinance, 1915.

Affidavit or declaration intended for use solely outside the Colony. Affirmation: See Affidavit.

Agreement or any memorandum $1.

of agreement, made under hand only, and not otherwise specifically charged with any duty, whether the same be only evidence of a contract, or obligatory upon the parties from its being a written in- strument.

333333

34

7 days after Voluntary.

execution.

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