(A 10)
mented!
4.
SPECIFICATION OF TAXES, DUTIES, &c.
or other Authority
Act of Colonial Legislature
under which levied.
STAMP DUTIES,—Continued..
Deed of Assignment where no money consider- ation or a merely nominal money consideration passes in cases where such Deed of Assignment is merely cou- firmatory of an Assignment on which the full conveyance duty has been paid
$20,
Note. The Collector of Stamp Revenue shall, unless the two deeds referred to in the last paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $20 duty, that the full conveyance duty (if more than $20) has been paid upon the other.
Under $1,
Over $1 and not exceeding $10,
$10
19
""
$20,
11
$20,
Sce Mortgage, 38.
Same duty.
$1.
$2.
$3.
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.
See Mortgage, 39.
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.
One year,
Three years,
Thirty years,
Exceeding thirty years,
theroof.
See Agreement, 4.
$30.
30 cents for every $100 or
part thereof.
$3.
10 cents.
DIDACL D:
25
""
For every $100
50
"
or part thereof.
Lease, Surrender of,..........
75 ""
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.
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