Stamp.
mortgage was made immediately upon the granting of such property granted in exchange, then such reassignment and new mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of such certificate and of such reassignment and new mortgage, indorse thereon a certificate to the effect that the same are under this section exempt from stamp duty.
[35]
[CAP. 117
confirmatory
tions during
occupation.
24 of 1950,
43. (1) Whenever the Land Officer certifies that in his
Instruments
opinion an assignment or reassignment has been made by
of transac-
the appropriate parties solely for the purpose of carrying
Japanese
into effect a transaction or a series of transactions in respect
whereof an instrument or a series of instruments has been
Schedule.
registered or recorded in the Japanese House Registration
Office and of effectuating by an assignment or reassignment
in the form in common use in the Colony the transaction or
series of transactions which to him appears to have been
intended to be effected by such instrument or series of
instruments, then such assignment or reassignment shall be
exempt from ad valorem duty but shall be stamped in
accordance with head 25 in the Schedule.
Schedule.
(2) The certificate under subsection (1) shall be indorsed
24 of 1950,
upon the instrument in question and a Land Office fee of ten
dollars shall be payable therefor. The Collector on production
of the certificate under subsection (1) and of the instrument
in question shall indorse thereon a certificate to the effect
that the same is under this section exempt from ad valorem
duty.
Schedule.
(3) This section shall not apply to any instrument
24 of 1950,
executed in contravention of the Moratorium Proclamation
of the British Military Administration dated the 13th day of
September, 1945.
[35A]
copies of
containing
clauses.
44. In case any instrument of which an attested copy
Attested
is made has annexed to it or subscribed upon it any
instruments
certificate, affidavit, declaration or attestation referring to
attestation
the execution of such instrument or to any other formality in
connexion with such instrument, no separate or additional
stamp shall be required for or in respect of an attested copy
of any such certificate, affidavit, declaration or attestation,
and the stamp of three dollars upon the attested copy of the
principal
421