1936 — Page 26

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SPECIFICATION OF TAXES, DUTIES, &c.

INTERNAL REVENUE—Continued

STAMP DUTIES

Exception.

Policies of insurance, duplicates of: See Policy of insurance (8).

Act of Colonial Legislature or other Authority under which levied.

Equitable mortgage: See Mortgage.

Item Description Duty
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.
20. Exchange Contract Cancellation Note 10 cents for every $500 or part thereof.
21. Foreclosure Order, the duty to be calculated on the value of the property $1 for every $100 or part thereof.
22. Foreign Attachment Bond 20 cents.
Further Charge: See Mortgage.
Gift: See Voluntary disposition inter vivos.
23. Godown Warrant
Guarantee: See Agreement.
Hypothecation: See Letter of Hypothecation.
Insurance: See Policy of Insurance.
24. Lease
(1) If granted in consideration of a premium or fine The same duty as a conveyance on sale, the duty to be calculated on the premium or fine.
(2) If granted in consideration of a rent Where the term is not defined at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year.<br><br>Where the term specified in the lease exceeds one year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year.<br><br>Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year.
(3) If the consideration includes both premium or fine and rent The total of both the above duties.
(4) Agreement for a lease The same duty as on a lease.
(5) Surrender of lease The same duty as a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium.
(6) Lease executed in pursuance of a duly stamped agreement for a lease $3.
25. Letter of allotment or any other document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciation 10 cents.
Letter of Attorney: See Power of Attorney.
Letter of Credit: See Bill of Exchange (4).

Stamp Ordinances, 1921 to 1936.

(A 23)

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SPECIFICATION OF TAXES, DUTIES, &amp;c. INTERNAL REVENUE—Continued STAMP DUTIES Exception. Policies of insurance, duplicates of: See Policy of insurance (8). Act of Colonial Legislature or other Authority under which levied. Equitable mortgage: See Mortgage. Item Description Duty 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. 20. Exchange Contract Cancellation Note 10 cents for every $500 or part thereof. 21. Foreclosure Order, the duty to be calculated on the value of the property $1 for every $100 or part thereof. 22. Foreign Attachment Bond 20 cents. Further Charge: See Mortgage. Gift: See Voluntary disposition inter vivos. 23. Godown Warrant Guarantee: See Agreement. Hypothecation: See Letter of Hypothecation. Insurance: See Policy of Insurance. 24. Lease (1) If granted in consideration of a premium or fine The same duty as a conveyance on sale, the duty to be calculated on the premium or fine. (2) If granted in consideration of a rent Where the term is not defined at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year.&lt;br&gt;&lt;br&gt;Where the term specified in the lease exceeds one year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year.&lt;br&gt;&lt;br&gt;Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year. (3) If the consideration includes both premium or fine and rent The total of both the above duties. (4) Agreement for a lease The same duty as on a lease. (5) Surrender of lease The same duty as a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium. (6) Lease executed in pursuance of a duly stamped agreement for a lease $3. 25. Letter of allotment or any other document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciation 10 cents. Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (4). Stamp Ordinances, 1921 to 1936. (A 23)
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(A 23) SPECIFICATION OF TAXES, DUTIES, &amp;c. INTERNAL REVENUE,—Continued, STAMP DUTIES:— Exception. Policies of insurance, duplientes of : Sec Policy of insurance (8). Act of Colonial Legislature or other Authority under which levied. Equitable mortgage: See Mortgage. Exchange, Exchange Contract Cancellation Note, The same duty as on IL conveyance on sale for a consideration equal to the value of the property of the greater value. | 10 cents for every $500 or part thereof. Foreclosure Order, the duty to be calculated on J $1 for every $100 or part the value of the property, Foreign Attachment Bond, Further Charge: See Mortgage. Gift: See Voluntary disposition inter vivos. Godown Warrant....... Guarantee: See Agreement, Hypothecation: See Letter of Hypothecation, Insurance: See Policy of Insurance. Lease. (1) If granted in consideration of a premium or fine, (2) If granted in consideration of a rent, thereof. $1 for every *100 or part thereof. 20 cents. The same duty as OD A Conveyance ou sale, the duty to be calculated ou the premium or fine. Where the term is not defin- ed at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year. Where the term specified in the lease exceeds oue year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year, Where the term specified in the lease exceeds three yeurs: $1 for every $100 or part thereof of the rent for one year. (8) If the consideration includes both premium or j The total of both the above fine and rent,.. (4) Agreement for a lease, (5) Surrender of lease, (6) Lease executed in pursuance of a duly stamped agreement for a lease, Letter of allotment or any other document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciatiou. Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (4). Juties. The same duty as on a lease. The same duty as $3. A leuse for the residue of the torm surrendered, any price or consideration for Burrender being regarded as premium. 10 cents. Stamp Ordinances, 1921 to 1936. 23
2026-07-15 20:37:54 · Baseline
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(A 23)

SPECIFICATION OF TAXES, DUTIES, &c.

INTERNAL REVENUE,—Continued,

STAMP DUTIES:—

Exception.

Policies of insurance, duplientes of :

Sec Policy

of insurance (8).

Act of Colonial Legislature or other Authority under which levied.

Equitable mortgage: See Mortgage.

  1. Exchange,
  1. Exchange Contract Cancellation Note,

The same duty as on IL conveyance on sale for a consideration equal to the value of the property of the greater value.

| 10 cents for every $500 or

part thereof.

  1. Foreclosure Order, the duty to be calculated on J $1 for every $100 or part

the value of the property,

  1. Foreign Attachment Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter vivos.

  1. Godown Warrant.......

Guarantee: See Agreement,

Hypothecation: See Letter of Hypothecation, Insurance: See Policy of Insurance.

  1. Lease.

(1) If granted in consideration of a premium or fine,

(2) If granted in consideration of a rent,

thereof.

$1 for every *100 or part

thereof.

20 cents.

The same duty as OD A Conveyance ou sale, the duty to be calculated ou the premium or fine. Where the term is not defin- ed at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for

one year.

Where the term specified in

the lease exceeds oue year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year, Where the term specified in the lease exceeds three yeurs: $1 for every $100 or part thereof of the rent for one year.

(8) If the consideration includes both premium or j The total of both the above

fine and rent,..

(4) Agreement for a lease,

(5) Surrender of lease,

(6) Lease executed in pursuance of a duly stamped

agreement for a lease,

  1. Letter of allotment or any other document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciatiou.

Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (4).

Juties.

The same duty as on a lease. The same duty as

$3.

A

leuse for the residue of the torm surrendered, any price or consideration for Burrender being regarded as premium.

10 cents.

Stamp Ordinances, 1921

to 1936.

23

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