(A 12 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
47. Settlement.-Auy instrument, whether volum-] tary or upon any good or valuable consideration, other than a bonâ fide pecuniary consideration, whereby any definite and certain principal suin of money (whether clinrgod or chargeable on lands or not, or to be laid out in the purchase of lands or not) or any definito aud certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever,
30 cents for every $100 or part thereof of the amount or value of the propertysettled or agreed to be settled.
Exemption. Instrument of appointment relating to any property in favour of persons especially named or described us the objects of a power of appoint- ment created by a previous settlement stamped with ad valorem duty in re- spect of the same property, or by will, where probate duty has been paid in respect of the same property as personal estate of the testator.
48. Settlement executed in pursuance of a duly stamped agreement for the sarue,
49. Statutory Declaration,
*All Statutory Declaration whichi, since the fourth day of September, 1893, have been, and which shall, hore- after be marle under or in pursuance of Forni No. 3 in the Schedule to the Statutory Declarations Ordinance, 1893, are hereby exempted from liability to hear any stamp duty under any Ordinance for the time being in force in the Colony of Hongkong,
50. Surrender of a Lease,
51. Transfer of Shares, or Stock in 1115 Public Company to be computed on the market value of such shares on the day of stamping, which, if doubt arises, the Collector shall decide subject to Section 10 of this Onlinance,
-
(i.) Transfer for a nominal amount, to be approved by the Collector,
GENERAL EXEMPTIONS.
}
$3.
See Affidavits, 2.
The same amount of duty ns is payable on the Lense itself.
10 cents for every $100 or
part thereof.
† Any document reluting to land in the New Territories executed in pursuance of the provisions of the New Territories Land Ordinance, 1905, (Ordinance No. 3 of 1905) or any rules or regulations made thereunder.
Any grant of Probate or Letters of Administration in respect of the estate of any deceased person which estate at the death of such person comprises land subject to the New Territories Land Ordinance, 1905, in so far as the value of such land itself is concerned but not further,
Any Document made or executed by or on behalf of His Majesty or of any Department of His Majesty's Service, or whereby any property or interest is trans- ferred to or any contract of any kind whatsoever is made with His Majesty or any person for or on behalf of IIis Majesty or any such Department as aforesaid.
But this exemption does not extend to any document executed by the Registrar of the Supreme Court as Official Administrator or by a Receiver appointed by any Court, or to any Document rendered necessary by any Ordinance or by the order of any Court; neither does it extend to a sule made for the recovery of an arrear of Revenue or Rent, or in satisfaction of a Decree or Order of Court, in any of which cases the purchaser shall be required to pay the amount of the requisite Stamp in addition to the purchase money.
SECOND SCHEDULE.—(See Section 8.)
Showing documents which may be stamped, without payment of penulty, at any time within seven days from the date of exccution,
All the documents which are included in Articles 4, 5, 7, 8, 10, 15, 19, 20, 21, 22, 24, 25, 26, 28, 30, 31, 32, 33, 34, 35, 37, 38, 39, 40, 42, 44, 46, 47, 48 and 50 of the First Schedule to this Ordinance, with the following exception namely:-Leases or Agreements for a Lease for a period of one year or under.
Emigration FEES under The Chinese Emigration
Consolidation Ordinance, 1889——
Application for a Certificate, a stamp duty of Certificate, a stamp duty of
H
$1. $1.
· Ordinanco 38 of 1902.
Ordinanco 1 of 1889, Ninth Schedule,
* Order-in-Con cil—3rd November, 1901.
+ Vider-in-Council-Stat July, 1908,