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SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES:—
40. Shares.
INTERNAL REVENUE, Continued.
(1) Transfer of.
Exemptions.
(a) Transfers of shares ou share registers which
are not required by law to be kept within the Colony.
(6) Transfers of share warrants to bearer.
(2) Transfer for a Dominal amount, in the discretion of the Collector,
(3) Share Warrant to Bearer, issued in the Colony,.........
(4) Share Contract Note, on every bought note and -every sold note
41. Shippers Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used
Statutory Declaration : See Affidavit. Surrender of Lease: See Lease (5).
42. Telegraphic Transfer Advice
H
20 cents for every $100 or part thereof of the value of the shares on the date of stamping.
} $2.
$1 for every $100 or part thereof of the nominal value of the share. When the value does not
exceed $1,000: $1. When it exceeds $1,000 but does not exceed $10,000: $3.
When it exceeds $10,000
but does not exceed $20,000: $5.
When it exceeds $20,000 but does not exceed $50,000: $7,50, When it exceeds $50,000:
$10.
When the freight is under
$5: 15 cents, When the freight is $5 or
more: 40 cents.
Stamp Ordinances, 1921
to 1936.
Exemption.
Telegraphic transfers ir silver currencies from the
Colony to China.
43. Trade Mark (or trade marks), together with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assignment -of
Transfer: See Mortgage, Shares and Telegraphic Transfer Advice.
Travellers Cheque : See Bill of Exchange (5).
43A. Vesting Order (other than a vesting order which
10 cents for every $500 or
part thereof, to be calcu lated on the equivalent in Hong Kong currency of the money despatched.
$10.
is a conveyance on sale), including the transfer of any † $20. property transferred by the order
44. Voluntary disposition inter vicos, the duty to be calculated on the value of the property
$1 for every $100 or part thereof of the value of the property conveyed or transferred.
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