(A 10)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
37. Letter of Guarantee,
38. Mortgage, or Agreement for a Mortgage, Bond, Debenture, Covenant, Warrant of Attorney to confess and cuter up judgment, and Foreign security of any kind not specially charged with duty under this Schedule, to be levied on the amount or value of the principal sum secured.
i. Being the only, or principal, or primary security, and also where any further money is added to the money already secured,
ii. Being a collateral or auxiliary or additional or】 substituted security, other than a Mortgage executed pursuant to a duly stamped agreement for the same, or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped, and for every extension of the time of an Original Mortgage whether or not endorsed on such Mortgage,...
iii. Transfer, assignment, disposition or assignation of any Mortgage, bond, debenture, covenant, or foreign 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; to be levied on the amount transferred,
iv. Re-assignment, release, discharge, surrender, re- surrender, warrant to vacate, or renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured. Where the payment of interest in respect of the money secured is mentioned in any re- assignment or other document specified in this subsec- tion, no duty shall be payable in respect of such interest..
Whenever the Land Officer shall certify that a re- assignment has been made for the sole purpose of enabling the Mortgagor as the owner of any property held from the Crown to obtain a Crown Lease thereof, and that a new Mortgage of the same property similar fu all respects to the previous Mortgage was made immediately upon the granting of such Crown Lease, then such re-assign- ment and new Mortgage shall be exempt from stump duty, and the Collector shall, on production to him of such re-assignment and new Mortgage, endorse thereon a certificate to the effect that the same have been exempt from stamp duty under this rule. This rule shall take effect as from the thirty-first day of August, 1904. (Order in Council of 29th September, 1904.)
v. Mortgage executed in pursuance of a duly stamped agreement for the same,
Exemption-Re-assignment accompanied by a Certi- ficate from Land Officer that it has been made to obtain a new Crown Lease. (Order in Council of 19th Juue, 1906.)
See Agreement, 4.
10 cents for every $100 or
part thereof.
5 cents for every $100 or
part thereof.
5 cents for every $500 of the principal sum paid off or otherwise dis- charged, provided that no duty is chargeable in respect of any part of $500.
$3.
39. Any Notarial Act whatever not otherwise $3. charged with duty in this Schedule,
40. Note of Protest by any Commander or Master of a vessel, or with regard to any Promissory Note or Bill of Exchange,
41. Policy or Risk Note (insurance) for each copy and every renewal,—
(a) Life Insurance (including Interim Receipts), ...
(b) Marine, Hull Risks for Time...........
(c) Floating Policies, for each endorsement,..
(d). All other Insurauces (Fire, Marine, or otherwise),
42. Power of Attorney, or Revocation of,..................
75 cents.
25 cents for every $1,000
or part thereof insured.
Up to $1,000...$10 Over $1,000.........$25 Where the amount insured does not exceed $1,000, 10 cents. Where it exceeds $1,000,
25 cents.
$1.
See also Letter or Power of Attorney, 36.
Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911.