Page 12 (A 12)
| Item | Description | Duty Rate | Exemptions / Notes | Authority |
|---|---|---|---|---|
| 16 | Declaration or revocation of any use or trust of or concerning any property by any writing, not being a will or an instrument chargeable with ad valorem duty as a settlement | $20 | (a) Declaration of trust by the nominees of a banker to whom property is transferred to secure an advance made by the banker.<br>(b) Trust receipt given to a banker. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 |
| 17 | Deed of any kind whatsoever not described in this schedule (including a deed of partition, a deed of assignment by a trustee to a cestui que trust, and a deed confirmatory of a conveyance on which the full conveyance duty has been paid) | $20 | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 17 | Dividend warrant whether expressed to be payable by the corporate body issuing the dividend warrant or by some other person, and whether payable within or without the Colony | 10 cents | See also: Agreement of service with a corporate body; Deposit of title deeds (See Mortgage) | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 |
| 18 | Duplicate or counterpart of any instrument chargeable with any duty | Where the duty on the original instrument does not exceed $2: the same duty as the original instrument.<br>Where the duty on the original instrument exceeds $2: $2. | Exception: Policies of insurance, duplicates of: See Policy of insurance (8). | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 |
| 19 | Exchange | The same duty as on a conveyance on sale for a consideration equal to the value of the property of the greater value. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 20 | Exchange Contract Cancellation Note | 10 cents for every $500 or part thereof. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 21 | Foreclosure Order, the duty to be calculated on the value of the property | Where the value of the property does not exceed $20,000: 50 cents for every $100 or part thereof.<br>Where the value of the property exceeds $20,000: $1 for every $100 or part thereof. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 22 | Foreign Attachment Bond | $1 for every $100 or part thereof. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 23 | Godown Warrant | 20 cents. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 | |
| 24 | Lease | (1) If granted in consideration of a premium or fine: The same duty as on a conveyance on sale, the duty to be calculated on the premium or fine. | Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922 |
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(A 12 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
Voluntary disposition inter vivos.
Section 34 (general exemptions).
Copy See Attested copy.
Counterpart See Duplicate.
Debenture: See Marketable security.
Declaration: See Affidavit.
Exemptions.
(a) Declaration of trust by the nominees of a banker to whom property is transferred to secure an advance made by the banker.
(6) Trust receipt given to a bunker.
See also:-
Agreement of service with a corporate body. Deposit of title deeds.
See Mortgage.
$20.
$20.
10 cents.
Where the duty on the original instruinent does not exceed $2: the same duty as the original in-
strument.
Where the duty on the original instrument ex- cecils $2: $2.
Stamp Ordinances, Nos. 8 and 21 of 1921, and No. 24 of 1922.
Exception.
Policies of insurance, duplicates of :
See Policy
of insurance (8).
Equitable mortgage:
See Mortgage.
The same duty us on a conveyance on sulc for a consideration equal to the value of the property of the greater value.
10 cents for every $500 or
part thereof.
Where the value of the property does not exceed $20,000: 50 cents for every$100 or part thereof. Where the value of the pro- perty exceeds $20,000: $1 for every $100 or purt thereof.
$1 for every $100 or part
thereof.
Further Charge: See Mortgage.
Gift: See Voluntary disposition inter vivos.
Guarantee: See Agreement,
Hypotheention; Ser Letter of Hypotheention. Insurance: See Policy of Insurance,
20 cents.
(1) If granted in consideration of a premium or fine,
The same duty us on a conveyanca on sale, the duty to be calculated on the premium or fine.
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