388

LIST OF STAMP DUTIES.

(i.) Being the only, or principal, or primary security, and also where 10 cents for every any further money is added to the money already secured.....} $100 or part thereof. (ii.) Being a collateral or auxiliary or additional or substituted security,

other than a Mortgage executed pursuant to a duly stamped agreement for the same, or by way of further assurance for the above-mentioned purpose where the principal or primary security

is duly stamped, and for every extension of the time of an Original 5 cents for every $100 Mortgage endor-ed on such Mortgage....

or part thereof.

1 cent for every $100

(iii.) Transfer, assignment, disposition or assignation of any Mort- gage Bond. Debenture, Covenant, or Foreign security, or of any money or stock secured by any such instrument, or by any War- rant of Attorney to enter up Judgment, or by any Judgment; to be levied on the amount transferred..... (iv.) Reassignment, release, discharge, surrender, resurrender, warrant to vacate, or renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured....... (v.) Mortgage executed in pursuance of a duly stamped agreement for same 27.-Any NOTARIAL ACT whatsoever not otherwise charged with duty in this Schedule......$1. 28.-NOTE OF PROTEST by any Commander or Master of a vessel, or with

regard to any Promissory Note or Bill of Exchange 29.-POLICY or Risk Note of Marine, Fire, Life or other Insurance, for

each copy, and every renewal

30.-POWER OF ATTORNEY

or part thereof.

25 cents.

10 cents.

$2.

part thereof.

$1.

st.

31.-PROBATE, or Letters of Administration, with or without the Will

annexed, to be calculated upon the value of the Estate and Effects | $1 for every $100 or for or in respect of which such Probate or Letters of Administration shall be granted, exclusive of what the deceased shall have been possessed of, or entitled to as a Trustee for any other person or persons and not beneficially.

EXEMPTION.—Administration Bonds, and Estates under $250.

REASSIGNMENT..................

32.-RECEIPT or Discharge given for the payment of money, or in acquittal

See Mortgage, 26.

of a debt paid in money or otherwise, when the sum received, dis- ₹ 3 cents. charged, or acquitted exceeds $10 .....

EXEMPTIONS.-Letter acknowledging the arrival of a Currency or Promissory Note, Bill of Exchange, or any security for money, Receipt or Debit Note for the Premium on a duly stamped Policy of Insurance. Receipt given by any officer or soldier of Her Majesty's forces stationed in the Colony for money paid out of Imperial Revenue.

39.—SERVANT'S SECURIty Bond. Any Instrument in writing under seal by which any domestic or other Servant or Clerk or Compradore shall give security for the due discharge of his duties, or of the duties of other persons to be employed by him, or for the safe custody of money or property to be entrusted to him, or for the proper carrying on of business to be conducted by him, or for the discharge of his responsibilities arising from such business, whether such security shall be given by the binding of other persons, or by the deposit of money or valuable property or by deposit of the Title Deeds to any property or by any assignment.....

The same duty as a Mortgage, see Ar- ticle 26, i. & ii.

SETTLEMENT. Any instrument, whether voluntary or upon any 80 cents for every good or valuable consideration, other than a bond fide pecuniary $100 or part there- consideration, whereby any definite and certain principal sum of of of the amount money (whether charged or chargeable on lands or not, or to be laid or value of the out in the purchase of lands or not) or any definite and certain

property settled amount of stock, or any security, is settled or agreed to be settled or agreed to be in any manner whatsoever

settled. EXEMPTION.—Instrument of appointment relating to any property in favour of persons especially named or described as the objects of a power of appointment created by a previous Settlement stamped with ad valorem duty in respect of the same property, or by will," where probate duty has been paid in respect of the same property as personal estate of the testator.

35.—SETTLEMENT executed in pursuance of a duly stamped agreement for the same...$1. 36.—TRANSFER OF SHARES or stock in any public company, to be computed) 10 cents for every

on the market value of such shares on the day of stamping, which, if doubt arises, the collector shall decide subject to Section 15 of this Ordinance. (ii.)—Transfer for a nominal amount, to be approved by the Collector...$1. EXEMPTION.—Scrip Certificate.

General Exxmptions.

$100 or part thereof.

Any Document made or executed by or on behalf of Her Majesty or of any Department of Her Majesty's Service, or whereby any property or interest is transferred to, or any contract of any kind whatsoever is made with Her Majesty or any person for or

behalf of Her Majesty or any such Department as aforesaid."

But this exemption does not extend to any Document executed by the Registrar of the Supreme Court as Official Admini strator or by a Receiver appointed by any Court, or to any Document rendered necessary by any Ordinance or by the order of any Court; neither does it extend to a sale made for the recovery of an arroar of Revenue or Rent, or in satisfaction of a Decres Order of Court, in any of which cases the purchaser shall be required to pay the amount of the requisite Stamp in addition te ghe purchase money.

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