Art of Colonial Legislature or other Authority under which levied.
| No. | Description | Duty |
|---|---|---|
| 26. | Deposit of Title Deeds | See Mortgage, 38. |
| 27. | Duplicate or Counterpart of any Document chargeable with duty under this schedule, to be affixed on the production of the original Document bearing its proper Stamp, and not otherwise. If the original duty: | |
| Under $1 | $1. | |
| Over $1 and not exceeding $10 | $2. | |
| $10 | ||
| $20 | ||
| $20 | Same duty. |
Note.—The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereon that the full and proper duty has been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.
| No. | Description | Duty |
|---|---|---|
| 28. | Equitable charge | See Mortgage, 38. |
| 29. | Foreign Attachment Bond, in the Supreme Court, either Jurisdiction | $30. |
| 30. | Guarantee | Referring to particular property, $1. Duplicate, 30 cents. General, $6. |
| 31. | Every Instrument in writing under seal, not otherwise specially charged with duty under this schedule | 30 cents for every $100 or part thereof. |
Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be seals within the meaning of this Article.
| No. | Description | Duty |
|---|---|---|
| 32. | Lease or Agreement for a Lease, for a term of years, or for a period determinable with one or more life or lives or otherwise contingent, in consideration of a sum of money paid in the way of premium, fine, or the like, if without rent | $1 for every $100 or part thereof. |
| 33. | Lease executed in pursuance of a duly stamped agreement for the same | See Agreement, 1. |
| 34. | Lease or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not exceeding: | |
| One year | 10 cents for every $100 or part thereof. | |
| Three years | 25 cents for every $100 or part thereof. | |
| Thirty years | 50 cents for every $100 or part thereof. | |
| Exceeding thirty years | 75 cents for every $100 or part thereof. | |
| 35. | Lease, Surrender of | The same amount of duty as is payable on the lease itself. |
Note.—When both rent is paid and there is a fine or premium, the duty is to be the total of that due under both Articles 32 and 34.
Exemption.—All rentals under $50 per annum.
| No. | Description | Duty |
|---|---|---|
| 36. | Letter or other instrument of Hypothecation accompanying deposit of documents of title to any movable property, or bond, or other instrument of guarantee in respect of such property or documents of title | Referring to particular property, $1. Duplicate, 30 cents. General, $6. |
Ordinance 38 of 1902.
(A9)
SPECIFICATION OF TAXES, DUTIES, &c.
Art of Colonial Legislature or other Authority under which levied.
STAMP DUTIES, —Continued.
15
——
Under $ 1,
Over $1 and not exceeding $10,
$10
29
**
$20,
$20,
See Mortgage, 38,
Same duty.
$1.
$2.
Note.—The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collcetor or by some stamp impressed thereon that the fill and proper duty bus been paid upon the original instrument of which it is a dupliente or counterpart or unless it is stumped as an orig`nal instrument,
Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be sends Within the meaning of this Article.
| See Mortgage, 38.
One year,
Three years,
Thirty years,
Exceeding thirty years,
$1 for every $100 or part
thereof,
See Agreement, 1.
$30.
30 cents for every $100 or
part thereof.
10 cents. 25
2361
27
For every $100
50
"
or part thereof.
75
23
Lease, Surrender of,.....
The same amount of duty
as is payable on the lease itself.
Note.-When both rent is paid and there is a fine or premium, the duty is to be the
total of that due under both Articles 32 and 34.
Exemption.-All rentals under $50 per annum.
Referring to particular pro-
perty, $i. Duplicate, 30 cents. General, $6.
Ordinance 38 of 1902.
I
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