(A 15)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which tevial.

STAMP DETIES,

-

-Continued.

(7.) Where the estate and cffects are above the valuo of seven hundred and fifty thousand dollars and not above the value of one million dollars,

(4.) Where the estate and effects are above the value of one million dollars and not above the value of one million { five hundred thousand dollars,

(4) Where the estate and effects are above the value of one million five hundred thousand dollars and not above · the value of two million five hundred thousand dollars,

(.) Where the estate and effects are above the value of two million five hundred thousand dollars,

At the rate of six dollars and fifty cents for overy one hundred dollars and for every fractional part of one Indred dollars over any multiple of one hundred dollars,

At the rate of seven dollars for every one hundred dollars and for every fractional part of one hundred dollars over any multiple of one hundred dollars.

At the rate of seven dollurs and fifty cents for every one hundred dollars and for every fractional part of one hundred dollars over any multiple of one hundred dollars,

At the rate of eight dollars for every one hundred

dollars and for every fractional part of one hundred dollars over any multiple of one hundred dollars.

Exemptions. Where the Estate and Effects do not exceed the value of $250. 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 land subject to the New Territories Ordinance, 1903, in so far as the value of such land itself is conccrued but not further.—Order-in- Council of 31st July, 1905.

44. Re-assignment,

45. Receipt or Discharge given for the payment of money or in acquittal of a debt paid in money or other- wise, when the sum received, discharged or acquitted exceeds $10,

See Mortgage. 38.

5 cents.

Exemptions.--Letter acknowledging the arrival of a Currency or Promis- sory Note, Bill of Exchange, or any security for money, Receipt or Debit | Note for the Premium on a duly stamped Policy of Insurance. Receipts for

pay and allowances of persons in the service of the Imperial or Colonial Government whether Civil, Naval, or Military.

46. Servant's Security Bond.-Any instru-] ment in writing under 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 be entrusted to him, or for the proper carrying on of business to be romlucted 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,..............................

J

47. Settlement.-Auy instrument, whether volun- 7 tary or upon any good or valuable consideration, other thau a bona fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lauds or not, or to be laid out in the purchase of lauds or not) or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoever,

The same duty as a Mort- gage, see Article 38 (1.) and (ii.).

30 cents for every $100 or part thereof of the amount or value of the property settled or agreed to be settled.

Exemption. Instrument of appointment relating to any property in favouri of persons especially named or described as the objects of a power of appoint- ment created by a previous settlement stamped with od valorem duty in respect of the same property, or by will, where probate duty has been paid in respect of the same property as personal estate of the testator.

48. Settlement executed in pursuance of a duly stamped agreement for the same,

}

$3

Stump Ordinances, Nos. 16 of 1901 and 35 of 1911.

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