16
(A 16 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
INTERNAL REVENUE.
ASSESSED TAXES (Rates):-
All tenements provided with Government filtered water...
All tenements provided with Government unfiltered water
17% .16%
.15%
All tenements for which no provision is made for water.................................
Provision of water supply shall be deemed to be made for u tenement although it bas no connection with the Government watermains or waterworks, if such tenement is situated within 200 yards from a Government watermain. The Rates are payable quarterly in advance within the first month of each quarter. These Rates ure chargeable on, and recoverable from, the owners of the teuements
in respect of which the above assessments have been madle.
BETS AND SWEETS TAX:—
On every bet made on any totalisator or pari-mutuel authorised under the Betting Duty Ordinance there shall be charged a duty of 21% per cent. of the amount paid, contributed or subscribed.
On every Casb-sweep ticket sold and on every Cash sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or subscribed.
The secretary, treasurer and every steward and member of the committee of management of the club, as well as the club itself if a corporation, shall be jointly and severally liable for the duty payable.
ENTERTAINMENTS TAX:
Tax is levied on payments exceeding twenty cents for admission of persons to any entertainment as spectators or members of an audience.
Where the amount of payment for admission, excluding the amount of the duty.
does not excoed 20 cents exceeds 20 cents and does exceeds 50 cents and does exceeds $1.00 and does
not exceed 50 cents not exceed $1.00 not exceed $2.00
exceeds $2.00 and does not exceed $3.00
exceeds $3.00 and does
exceeds $4.00 and does exceeds $5.00......
not exceed $1.00
.Free
5 cents,
.10 cents. ...20 centa.
6.
Rating Ordinance
of 1901, Government Notification Nos. 274 and 279 of 1931.
Ordinance 40 of 1931
and Ordinance 17 of 1933.
.30 cents.
..40 cents.
................................50 cents.
Ordinance 28 of 1930.
...50 cents for the first $5.00 ami 20 cents for each additional $5.00, or part thereof.
not exceed $5.00
The Colonial Treasurer is authorised to grant exemptious on the grounds stated in Section 5 of the Ordinance,
STAMP DUTIES:-
1. Adjudication Fee (to be paid on the requisi- Į tion or other application for adjudication)
$5.
2. Affidavit, Affirmation, Declaration, and Statu- tory Declaration,
} $3.
Exemptions.
(a) Affidavit or declaration made for the immediate purpose of being filed, read or used in any court, or before any judge or officer of any
court
(b) Affidavit or declaration made for the sole pur- pose of enabling any person to receive any pension or charitable allowance.
Stamp Ordinances, 1921
to 1929.