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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES—Continued.

No. Description Duty Authority / Notes
15. Bond, or other obligation concerning Respondentia and Bottomry, and Average Statement, or Bond where no statement is drawn up 10 cents for every $100 or part thereof
Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property See Mortgage, 38
16. Broker's Note, or any document having reference to the sale or purchase of any merchandise, given by any broker $1
17. Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight 10 cents for every $100 or part thereof
18. Copy Charter Party Repealed Order-in-Council, 16th August, 1912
19. Collateral Security See Article 27
20. Contract See Mortgage, 38; See Agreement, 4
21. Conveyance, or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to include any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. See also Article 25 50 cents for every $100 or part thereof See Article 38; See Article 31
22. Copartnership, Deed or other instrument of $5 See Article 31
Dissolution of See Affidavit, 2
23. Declaration $10
Declaration of Trust $6
Declaration of Alienage Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911
24. Deed or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes $50
Deed of Partition $50
Deed or other instrument of Assignment by a Trustee to the cestui que trust, where no money consideration or merely nominal money consideration passes $20
Deed of Assignment where no money consideration or a merely nominal money consideration passes in cases where such Deed of Assignment is merely confirmatory 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.
25. Deposit of Title Deeds See Mortgage, 38
26. 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 Same duty

Duplicate or Counterpart Duty Scale

Original Duty Duplicate Duty
Under $1 $1
Over $1 and not exceeding $10 $2
Over $10 and not exceeding $20 $3
Over $20 $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.

Ordinance No. 33 of 1915.

---

Exemptions

  • Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading.
  • Instruments for the sale, transfer or other disposition either absolutely or by way of mortgage or otherwise of any ship or vessel, junk or boat or any part, interest, share or property of or in any ship, vessel, junk, or boat.
  • Any document relating to land in the New Territories executed in pursuance of the provisions of the New Territories Land Ordinance, 1905.—Order-in-Council of 31st July, 1905.

Trade Mark—(Order-in-Council, ...)

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SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES—Continued. No. Description Duty Authority / Notes 15. Bond, or other obligation concerning Respondentia and Bottomry, and Average Statement, or Bond where no statement is drawn up 10 cents for every $100 or part thereof Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property See Mortgage, 38 16. Broker's Note, or any document having reference to the sale or purchase of any merchandise, given by any broker $1 17. Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight 10 cents for every $100 or part thereof 18. Copy Charter Party Repealed Order-in-Council, 16th August, 1912 19. Collateral Security See Article 27 20. Contract See Mortgage, 38; See Agreement, 4 21. Conveyance, or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to include any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. See also Article 25 50 cents for every $100 or part thereof See Article 38; See Article 31 22. Copartnership, Deed or other instrument of $5 See Article 31 Dissolution of See Affidavit, 2 23. Declaration $10 Declaration of Trust $6 Declaration of Alienage Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911 24. Deed or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes $50 Deed of Partition $50 Deed or other instrument of Assignment by a Trustee to the cestui que trust, where no money consideration or merely nominal money consideration passes $20 Deed of Assignment where no money consideration or a merely nominal money consideration passes in cases where such Deed of Assignment is merely confirmatory 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. 25. Deposit of Title Deeds See Mortgage, 38 26. 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 Same duty Duplicate or Counterpart Duty Scale Original Duty Duplicate Duty Under $1 $1 Over $1 and not exceeding $10 $2 Over $10 and not exceeding $20 $3 Over $20 $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. Ordinance No. 33 of 1915. --- Exemptions Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale, transfer or other disposition either absolutely or by way of mortgage or otherwise of any ship or vessel, junk or boat or any part, interest, share or property of or in any ship, vessel, junk, or boat. Any document relating to land in the New Territories executed in pursuance of the provisions of the New Territories Land Ordinance, 1905.—Order-in-Council of 31st July, 1905. Trade Mark—(Order-in-Council, ...)
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Tr. (A 9) 9 SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority. under which levied. STAMP DUTIES,—Continued. Bond, or other obligation concerning Respon- dentia and Bottomry, and Average Statement, or Bond where no statement is drawn up, 10 cents for every $100 or Jart thereof. Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or See Mortgage, 38. re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property, Bond,.... Broker's Note, or any document having refer- ence to the sale or purchase of any merchandise, given by any broker,. Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight, Copy Charter Party, repealed Order-in- Council, 16th August, 1912, Collateral Security, Contract, Conveyance, or Assigment on sule, to be levied on the amount or value of the consideration money, such cousideration money to include any sum payable by the purchaser in respect of any mortgage or other debr remaining upon the property purehased, or released by such purchaser to the vendor. See also Article 25,............... Do. Do. 2nd March, 1903), of Debt. 1 See also Articles 6, 29. 31. 46. $1. 10 cents for every $100 or part thereof. See Article 27. See Mortgage, 38. See Agreement, 4. 50 cents for every $100 or part thereof. See Article 38. See Article 31. Trade Mark-(Order-in-Conueil, į Exemptions.-Transfer by mere endorsement of a duly stampel Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale, transfer or other disposition either abso- lutely or by way of mortgage or otherwise of any ship or vessel, junk or boat or any part, interest, share or property of or in any ship, vessel, junk, or boat. Any document relating to land in the New Territories executed in pur- suance of the provisions of the New Territories Land Ordinance, 1905.— Order-in-Council of 31st July, 1905. Copartnership, Deed or other instrument of........ Do.. Declaration,.. Dissolution of, Declaration of Trust, $5. See Article 31. See Affidavit, 2. $10. Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911. Declaration of Alienage. $6 Deed or other instrument of Gift, assignment. or exchange, where no money consideration, or a merely nominal money consideration passes, › $50. Deed of Partition, $50. $20. Deed or other instrument of Assignment by a Trustee to the cestui que trust, where no money consider- ation or merely nominal money consideration passes, Deed of Assignment where no money consider. ation or a merely nominal money consideration passes in cases whore such Deed of Assignment is merely con- 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. Deposit of Title Deeds........................ Duplicate or Counterpart of any Doemtuent chargeable with duty under this Schedule, to by affixed on the production of the original Document hearing its proper Stamp, and not otherwise. If the original doty 13 Under $1, Over 1 and not exceeding $10 } $10 "T 33 $20 " $20 See 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 male by the Collector or by some stump impressed thereon that the full and proper duty bas been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument. Ordinance No. 33 of 1915.
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(A 9)

9

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority. under which levied.

STAMP DUTIES,—Continued.

  1. Bond, or other obligation concerning Respon- dentia and Bottomry, and Average Statement, or Bond where no statement is drawn up,

10 cents for every $100 or

Jart thereof.

Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or See Mortgage, 38. re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property,

Bond,....

  1. Broker's Note, or any document having refer- ence to the sale or purchase of any merchandise, given by any broker,.
  1. Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight,
  1. Copy Charter Party, repealed Order-in- Council, 16th August, 1912,
  1. Collateral Security,
  1. Contract,
  1. Conveyance, or Assigment on sule, to be levied on the amount or value of the consideration money, such cousideration money to include any sum payable by the purchaser in respect of any mortgage or other debr remaining upon the property purehased, or released by such purchaser to the vendor. See also Article 25,...............

Do.

Do.

2nd March, 1903),

of Debt.

1

See also Articles 6, 29. 31.

46.

$1.

10 cents for every $100 or

part thereof.

See Article 27.

See Mortgage, 38. See Agreement, 4.

50 cents for every $100 or

part thereof.

See Article 38.

See Article 31.

Trade Mark-(Order-in-Conueil, į Exemptions.-Transfer by mere endorsement of a duly stampel Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale, transfer or other disposition either abso- lutely or by way of mortgage or otherwise of any ship or vessel, junk or boat or any part, interest, share or property of or in any ship, vessel, junk, or boat. Any document relating to land in the New Territories executed in pur- suance of the provisions of the New Territories Land Ordinance, 1905.—

Order-in-Council of 31st July, 1905.

  1. Copartnership, Deed or other instrument of........

Do..

  1. Declaration,..

Dissolution of,

  1. Declaration of Trust,

$5.

See Article 31.

See Affidavit, 2. $10.

Stamp Ordinances, Nos. 16

of 1901 and 35 of 1911.

Declaration of Alienage.

$6

  1. Deed or other instrument of Gift, assignment.

or exchange, where no money consideration, or a merely nominal money consideration passes, ›

$50.

Deed of Partition,

$50.

$20.

Deed or other instrument of Assignment by a Trustee to the cestui que trust, where no money consider- ation or merely nominal money consideration passes,

Deed of Assignment where no money consider. ation or a merely nominal money consideration passes in cases whore such Deed of Assignment is merely con- 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.

  1. Deposit of Title Deeds........................
  1. Duplicate or Counterpart of any Doemtuent chargeable with duty under this Schedule, to by affixed on the production of the original Document hearing its proper Stamp, and not otherwise. If the original doty

13

Under $1,

Over 1 and not exceeding $10

}

$10

"T

33

$20

"

$20

See 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 male by the Collector or by some stump impressed thereon that the full and proper duty bas been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.

  • Ordinance No. 33 of 1915.

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