( A 13 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES.—Coatinned.
46. Servant's Security Bond.-Any instru- ment in writing maler seal by which any domestic or other Servant or Clerk or Compradore shall give security for the due discharge of his duties, or of the duties of other persons to be employed by him, or for the safe custody of money or property to he entrusted to him, or for the proper carrying on of business to be conducted by him, or for the discharge of his responsibilities arising from such business, whether such security shall be given by the binding of other persons, or by the deposit of money or valuable property or by deposit of the title deeds to any property or by any assignment.
47. Settlement.-Any instrument, whether volun. tary or upon any good or valuable consideration, other than a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or not, or to be laid out in the purchase of lands or not) or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manier whatsoever,
J
i
The same duty as a Mort- gage, sec Article 38 (1.) and (11.).
30 ecuts for every $100 or part thereof of the amount or value of the
sendet property
agreed to be settlel,
しば
Exemption.-Instrument of appointment relating to any property in farine of persons especially named or described us the objects of a power of appoint- ment crented by a previous settiement 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 us personul estate of the testator. 48. Settlement executed in pursuance of a duly stamped agreement for the same,
49. Statutory Declaration,
"All Statutory Declaration which, since the fourtin day of September, 1893, have been, and which shall, hers after be male andør or in pur-nance of Form No. 3 in the Schedule to the Statutory Declarations Ordinance, 1893, are hereby exempted from liability to bear 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 muy Public Company to be computed on the market value” of such shares on the day of stamping, which, if donht arises, the Collector shall decide subject to Section 10 of this Ordinance,
(ii.) Transfer for a nominal amount, to be approved Į by the Connector,
GENERAL EXEMPTIONS.
$3.
See Affidavits, 2.
The sante amount of duty us is payable on the Lease itself.
10 cents for every $100 or
part thereof.
$2.
†† Any document relating to land in the Now Tervitroïes crevuted in pursuance of the provisions of the New Territories Loud Ordinance, 1905, (Ordm-ince No. 3 of 1905) or any rules or regulations mind theremder.
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 laud subject to the New Territories Land Ordinuney, 1905, in so far as the value if such land itself is coaverned but not further,
Any Document mode or excented by or on behalf of His Majesty or of any Department of this Majesty's Service, or whereby any property or interest is trans, ferred to or any controct of any kind whatsoever is made with His Majesty or any person for or on behalf of His Majesty or any such Départment as aforesaid,
But this exemption dues not extend to any document eævented by the Registrar of the Supreme Court as Official Administrator or by a Receiver öppointed by any Court, or to any Document rendered necessary by any Ordinance or by the order of any tourt; 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 thrder of Court, in ang of which cases the purchaser shall be required to pay the amount of the requisite Stump in addition to the purchase money.
SECOND SCHEDULE.—(See Section 8.)
Showing doenments which may be stamped, without payment of penalty, at any time wuân seven days from the date of exvention.
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, 36, 37, 38, 39, 40, 42, 41, 40, 47, 48 and 50 of the First Schedule to this Ordinance, with the following exception namily:—Leases
or Agreements for a Leasc for a period of one year or under,
• Order-in-Council-3rd November, 1904.
Ordinance 3% of 1902.
† Bhare Warrants to bearer three times the amount in Article 51 (1) above. (The nominal value of the warrants in taken.) Ordine
ance 1 of 1865 section 51.
†† Order-in-Council-31st July, 1905.
Page 15Page 16