(A 22 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
INTERNAL REVENUE,—Continued.
STAMP DUTIES:—
A
10. Bill of Exchange (including Cheques, Circular Notes, Letters of Credit, aml Traveller's Cheques"), and Promissory Note,
(1) Bill of Exchange payable within the Colony
on demant or at sight or on presentation † 10 cents. (except a cheque),
(2) Cheque,....
(3) Circular Note, if issued within the Colony (ou
cach 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 “cheque" or "note"), (54) National Economy Savings Certificates,
whether transferable or not, issued in the Colony by the legal representatives of the Chinese Postal Remittances and Savings Banks, being instruments within the defini- tion of Bill of Exchange...................
Exemption,
Certificates issued before the 31st December, 1939.
(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.
Absoluto: See Conveyance. By way of security :
See Mortgage.
10 cents.
10 cents for every $500 or
part thereof.
Do.
10 cents.
Do.
10 cents for every 8500 or
part thereof.
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.
12. Bond,-Bottomry, General Average, or Ros- 25 conts for every $100 or pondentia,
12A. Bond to secure the payment or repayment of money,
Brokers Note: See Shures (4),
part thereof.
20 cents for every $100 or
part thereof of the penalty or maximum amount psy- able.
13. Certificate to practise to be taken out yearly 350 for every calendar (Section 21),
or part thereof.
year
Stamp Ordinances, 1921
to 1936.