| Item | Description | Duty | Authority |
|---|---|---|---|
| 19 | Emigration Fees, under the Chinese Emigration Consolidation Ordinance, 1889.<br>Application for a certificate<br>Certificate<br>Equitable charge | $1<br>$1<br>See Mortgage, 26 | Chinese Emigration Consolidation Ordinance, 1889 |
| 20 | Foreign Attachment Bond, in the Supreme Court, either Jurisdiction.<br>Guarantee | $1 for every $100 or part thereof | Ordinance 16 of 1886 |
| 21 | Every Instrument in writing under seal, not otherwise specially charged with duty under this schedule.<br><br>Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be seals within the meaning of this Article. | $10<br>See Agreement, 2 | Ordinance 13 of 1894 |
| 22 | Lease or Agreement for a Lease, made for a term of years, or for a period determinable with one or more life or lives or otherwise contingent, in consideration of a sum of money paid in the way of premium, fine, or the like, if without rent | 30 cents for every $100 or part thereof | Ordinance 16 of 1886 |
| 23 | Lease executed in pursuance of a duly stamped agreement for the same | $1 | Ordinance 16 of 1886 |
| 24 | Lease or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not exceeding—<br>One year<br>Three years<br>Thirty years<br>Exceeding thirty years | For every $100 or part thereof:<br>10 cents<br>25 cents<br>50 cents<br>75 cents | Ordinance 16 of 1886 |
| Note. When both rent is paid and there is a fine or premium, the duty is to be the total of that due under both Articles 22 and 24.<br><br>Any surrender of a lease, the same amount of duty as payable on the lease itself under the principal Ordinance.<br><br>Exemption. All rentals under $50 per annum. | |||
| 25 | Letter or other instrument of Hypothecation accompanying deposit of documents of title to any movable property, or bond, or other instrument of guarantee in respect of such property or documents of title.<br><br>Letter of Guarantee | Referring to particular property, $1. Duplicate, 10 cents. General, $2.<br>See Agreement, 2. | Ordinance 16 of 1886 |
| 26 | Mortgage, or Agreement for a Mortgage, Bond, Debenture, Covenant, Warrant of Attorney to confess and enter up judgment, and foreign security of any kind not specially charged with duty under this schedule, to be levied on the amount or value of the principal sum secured.<br><br>(i) Being the only, or principal, or primary security, and also where any further money is added to the money already secured | 10 cents for every $100 or part thereof | Ordinance 16 of 1886 |
(A.7)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
Application for a certificato,
Certificate,......................
Equitable charge,
Guarantee,
Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be seals within the meaning of this Article.
$1.
$1.
See Mortgage, 26.
$1 for every $100 or part
thereof.
See Agreement, 2.
$10.
30 cents for every $100 or
part thereof.
agreement for the same,
·
Que year,
Three years,
Thirty years,
Exceeding thirty years,
=
10 cents. 25
50 "
31
For every $100
or part thereof.
75 "7
Note. When both rent is paid and there is a fine or premium, the duty is to be the
total of that due under both articles 22 and 24.
Any surrender of a lease, the same amount of duty as payable on the lease itself under the principal Ordinance.
Exemption. All rentals under $50 per annum.
Letter of Guarantee,
(i) Being the only, or principal, or primary security, and also where any further money is added to the money already secured, ....
Referring to particulur pro-
perly, $1. Duplicate, 10 cents, General, $2.
See Agreement, 2.
10 cents for every $100 or
part thereof..
Ordinance 16 of 1886.
Ordinance 13 of 1894.
Ordinance 16 of 1986.
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