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SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
The same amount of duty
Lease, Surrender of,
Lease, Transfer of, with consideration money,
as is payable on the lease itself.
See Article 21.
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.
35. Letter or other instrument of Hypothecation accompanying deposit of documents of title to any mov- able property, or bond, or other instrument of guarantee in respect of such property or documents of title,.........
36. Letter or Power of Attorney, or other} instrument in the nature thereof, for the sole purpose of i appointing or authorizing a proxy to vote at any one meeting at which votes may be given by proxy, whether the number of persons named in such instruments be one or more,
Exemption. Where it is intended solely for use out- side the Colony. (Order in Council of 18th February, 1915.)
37. Letter of Guarantee,
38. Mortgage, or Agreement for a Mortgage, Bonul, Debenture, Covenant, Warrant of Attorney to confess and enter up judgment, and Foreign security of any kind not specially charged with duty under this Schedulė, 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 trausferred,
iv. Re-assignment, release, discharge, surrender, ro- surrender, warrant to vacate, or ronunciation 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 subsee- tion, no duty slmll be payable in respect of such interest..
Whenever the Land Officer shall certify that a re- assigument 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 sume property similar in 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 stamp luty, and the Collector shall, on production to him of such re-assignment and new Mortgage, endorse thereon u certificate to the effect that the same have been exempt from stamp duty ander this rule. (Order in Council of 29th September, 1904.)
Referring to particular pro-
perty $3. Duplicate, 30 cents. General $6.
5 cents. See also Power of Attorney, Article 42.
See Agreement, Article 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.
Stamp Ordinance, Nos. 16 of 1901 and 35 of 1911.
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