Act of Colonial Legislature or other Authority under which levied.
Bill of Lading, or ship's receipt where bills of lading are not used, for each part of every set: 10 cents.
Exemption. Bill of Lading for goods shipped by any Government Officer on account of Government.
Bond, or other obligation concerning Respondentia and Bottomry, and Average Statement, or Bond where no statement is drawn up: 10 cents for every $100 or part thereof.
Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property: 50 cents.
| Description | Duty |
|---|---|
| Bond (general) | 10 cents for every $100 or part thereof |
| Bond for payment/repayment of money, transfer of stock, deposit of Title Deeds | 50 cents |
See Mortgage, Article 26. See also Articles 4, 20, 21, 33.
Broker's Note, or any document having reference to the sale or purchase of any merchandise, given by any Broker: 10 cents for every $100 or part thereof.
Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight: 30 cents for every $100 or part thereof.
| Vessel | Duty per copy |
|---|---|
| Under 200 tons | $1 |
| Over 200 tons | $2 |
See Mortgage, Article 26. See Agreement, Article 2.
Conveyance or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to include any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. (See also Article 17): 30 cents for every $100 or part thereof.
Exemption. Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading, Bill of sale for Chinese Junk.
Deed or other instrument of: $2.
$10.
Deed or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes: $25.
Deed of Assignment where no money consideration or a merely nominal money consideration passes and where such Deed is merely confirmatory of an Assignment on which the full conveyance duty has been paid: $10.
Note. The Collector of Stamp Revenue shall, unless the two deeds referred to in the foregoing paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $10 duty, that the full conveyance duty (if more than $10) has been paid upon the other.
See Deposit of Title Deeds, Article 26.
Duplicate or Counterpart of any Document chargeable with duty under this schedule, to be affixed on the production of the original Document bearing its proper Stamp, and not otherwise.
| Original Duty | Duty on Duplicate/Counterpart |
|---|---|
| Under $1 | Same duty |
| $1 to $10 | $1 |
| $10 to $20 | $2 |
| Over $20 | $8 |
Note. The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereon that the full and proper duty has been paid upon the original instrument of which it is a duplicate or counterpart, or unless it is stamped as an original instrument.
---
Order in Council of 8th October, 1896.
Ordinance 16 of 1886.
(A6)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
lading are not used, for each part of every set,..
10 cents.
Exemption. Bill of Lading for goods shipped by any Government Officer on account of Government.
Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property,
Bond,
Vessel under 200 tons, cach copy, ........................................................................
over 200
*
Collateral Security, Contract,
ต
10 conts for every $100 or
part thereof.
See Mortgage, 26.
See also Articles 4, 20, 21,
33.
50 cents.
10 conts for every $100 or
part thereof.
$1.
$2.
See Mortgago, 26. See Agrooment, 2.
30 cents for overy $100 or
part thereof.
Exemption.-Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading, Bill of sale for Chinese Junk,
• Deed of Assignment where no money consider- ation or a merely nominal money consideration pussos and where such Deed is merely confirmatory of an Assignment on which the full conveyance duty has boon paid,
$2.
$10.
$25.
$10.
Note.-The Collector of Stamp Revenue shall, unloss the two deeds referred to in the foregoing paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Dood stamped with the $10 duty, that the full conveyance duty (if more than 810) has been paid upon the other.
Deposit of Title Deeds,
Under $1,
From $1 to $10, ...............................................................
"
Over $20,
$10
» $20,
See Mortgage, 26.
Samo duty.
$1.
$2.
$8.
Note. The duplicato or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp inpressed thercon that the full and proper duty has been paid upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.
Ordinance 16 of 1886.
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