(A 21 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which leviod.
STAMP DUTIES:—
9. Bank Note,
10. Bill
INTERNAL REVENCE, Continued.
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 on presentation (except a cheque),
(2) Cheque,
(3) Circular Note, if issued within the Colony (on
eneh 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 each separate "cbeque” or “note "), (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, (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.
12. Bond,--Bottomry, General Average, or Res- pondentia,
12A. Bond to secure the payment or repayment of mouey,
Brokers Note: See Shares (4),
13. Certificate to practise to be taken out yearly (Section 21),...............
(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 unam 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 Conneil, the duty on bank notes of the Hongkong and Shanghai Banking Corporation shall not exceed one per cent per anuum on $45,000,000 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 cents for every subsequent $100 or part thereof.
When the freight is under
$5 15 cents.
When the freight is $5 or
more: 40 cents.
25 cents for every $100 or
part thereof.
20 cents for every $100 or part thereof of the penalty or maximum amount pay- ↑ able.
$50 for every calendar year
or part thereof.
Stamp Ordinances, 1921
to 1936.
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