Stamp.

Nature of Instrument.

(a) Stamp Duty. (b) Time for stamping.

(c) Persons liable.

[CAP. 117

MORTGAGE, as beneath.

39.(1) BEING THE ONLY or principal or primary security. (For tontine mortgages see section 40.)

(a) 20 cents for every $100 or part thereof of the principal secured.

(b) 30 days after execution.

(c) All persons executing.

39.(2) BEING a collateral or auxiliary or additional or substituted security (other than a mortgage executed in pursuance of a duly stamped agreement for a mortgage), or being a mortgage executed by way of further assurance, provided in every case that the principal security was duly stamped under sub-head (1).

(a) 10 cents for every $100 or part thereof of the value of the additional or substituted security.

(b) 30 days after execution.

(c) All persons executing.

39.(3) EXTENSION of the time of an original mortgage, whether indorsed on the mortgage deed or not.

(a) 10 cents for every $100 or part thereof of the principal secured.

(b) 30 days after execution.

(c) All persons executing.

39.(4) TRANSFER OR ASSIGNMENT of any mortgage, bond, debenture, or covenant, (except a share as defined in section 3, or other marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment or by any judgment.

(a) 10 cents for every $100 or part thereof of the principal secured.

(b) 30 days after execution.

(c) All persons executing.

39.(5) WHERE any further money is added to the money already secured.

(a) 20 cents for every $100 or part thereof of the additional principal sum secured.

(b) 30 days after execution.

(c) All persons executing.

39.(6) AGREEMENT for a mortgage.

(a) 20 cents for every $100 or part thereof of the principal sum to be secured.

(b) 30 days after execution.

(c) All persons executing.

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