(A 19 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES:—
INTERNAL REVENUE,—Continued.
9. Bank Note,
10. Bill of Exchange (including Cheques, Circular Notes, Letters of Credit, and “ Traveller's Che- ques"), and Promissory Note,
(1) Bill of Exchange payable within the Colony on demand or at sight or of presentation (except a cheque),
(2) Cheque,
One per centum per annum on the average value of bank notes in circulation, to be paid monthly by the banker to the Collector, provided that the duty to be paid by the banker in respect of $1 notes shall not exceed one per cent- um per ATLASTER 011 two million dollars. Provided also that, with effect fromi the 19th December, 1929 and pending the further order or regulation of the Governor in Council, the day on bank notes of the Hongkong and Shanghai. Banking Corporation shallj not exceed one per cent. per annum on $45,000,000- of the aggregate bank, note issues of such cor- poration.
10 cents.
10 cents.
(3) Circular Note, if issued within the Colony (on 10 cents for every $500 or
ench separate nate)........
(4) Letter of Credit, if issued within the Colony,...
Exemption,
Letter of credit granted in the Colony, authorising drafts to be drawn out of the Colony payable in the Colony.
(5) "Traveller's Cheque", if issued within the Colony (on each separate "cheque" or "note"), (6) Bill of Exchange of any other kind whatsoever (excopt a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner vegotiated, within the Colony,... (7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony, See section 19 as to bills in sets,
11. Bill of Lading, (each part of every set),
Note: For all other ships receipts, including
Chinese shippers books, see Heading No. 41.
Bill of Sale.
Absolute: See Conveyance. By way of security:
See Mortgage.
part thereof.
Do.
Do.
Do.
Do.
When the freight is under
$5: 15 cents,
When the freight is $5 or
more: 40 cents,
Stamp Ordinances, 1921
to 1935.
19