| Item | Description | Act of Colonial Legislature or other Authority under which levied | Duty |
|---|---|---|---|
| 9 | Bank Note | Stamp Ordinances, 1921 to 1936 | 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 centum per annum on two million dollars. Provided also that, with effect from the 19th December, 1929, and pending the further order or regulation of the Governor in Council, the duty on bank notes of the Hongkong and Shanghai Banking Corporation shall not exceed one per cent per annum on $15,000,000 of the aggregate bank note issues of such corporation. |
| 10 | Bill of Exchange (including Cheques, Circular Notes, Letters of Credit, and “Traveller's Cheques”), and Promissory Note | Stamp Ordinances, 1921 to 1936 | |
| (1) Bill of Exchange payable within the Colony on demand or at sight or on presentation (except a cheque) | 10 cents | ||
| (2) Cheque | 10 cents | ||
| (3) Circular Note, if issued within the Colony (on each separate note) | 10 cents | ||
| (4) Letter of Credit, if issued within the Colony | 10 cents for every $500 or part thereof | ||
| 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”) | 10 cents for every $500 or part thereof | ||
| (6) Bill of Exchange of any other 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 | 10 cents for the first $100 or part thereof, and 5 cents for every subsequent $100 or part thereof | ||
| (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 | 10 cents for the first $100 or part thereof, and 5 cents for every subsequent $100 or part thereof | ||
| See section 19 as to bills in sets. | |||
| 11 | Bill of Lading (each part of every set) | Stamp Ordinances, 1921 to 1936 | When the freight is under $5: 15 cents.<br>When the freight is $5 or more: 40 cents. |
| Note: For all other ships receipts, including Chinese shippers books, see Item No. 41. | |||
| Bill of Sale — Absolute: See Conveyance. By way of security: See Mortgage. | |||
| 12 | Bond — Bottomry, General Average, or Respondentia | Stamp Ordinances, 1921 to 1936 | 25 cents for every $100 or part thereof |
| 12A | Bond to secure the payment or repayment of money | Stamp Ordinances, 1921 to 1936 | 20 cents for every $100 or part thereof of the penalty or maximum amount payable |
| Brokers Note: See Shares (4) | |||
| 13 | Certificate to practise to be taken out yearly (Section 21) | Stamp Ordinances, 1921 to 1936 | $50 for every calendar year or part thereof |
21 }
(A 21 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES;—
INTERNAL REVENUE,—Continued.
(1) Bill of Exchange payable within the Colony)
on demand or at sight or on presentation (except a cheque),
(2) Cheque,
(3) Circular Note, if issned within the Colony (on
each separate note)......
(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 caeli separate “choque” or “unte”), (6) Bill of Exeliange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner ncgotiated, within the Colony, (7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payal:le, or actually paid, or endorsed, or in any manner negotiated, within the Colony, See section 19 as to bills in sets.
Note:
For all other ships reipts, including Chinese shippers books, see 11 zading No. 41. Bill of Sale.
Absolute: See Conveyance. By way of security:
See Mortgage.
One per centum per anuum 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 annum on two million dollars. Provided! also that, with effect from the 19th December, 1929| and pending the further order or regulation of the Governor in Council, the dary on bank notes of the Hongkong and Shanghaij Banking Corporation shall, not exceed one per cent per annum on $15,000,000 of the aggregate bank note! issues of such corporation.
·
10 cents.
10 cents.
10 cents for every $500 or
part thereof.
Do.
Do.
Do.
10 cents for the first $100 or part thereof, and 5 eents for every subsequent $100 or part thereof.
When the freight is under
$5: 15 cents.
When the freight is $5 or
more: 40 centa.
poudentia,
12A. Bond to secure the pay nent or repayment of money, ....................................
part thereof.
20 cents for every $100 or
part thereof of the penalty
-
or maximum amount pay- able,
Stamp Ordinanceɛ, 1921
to 1936.
Brokers Note: See Shinres (4),
or part thereof.
21
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