1900 — Page 11

Blue Books 香港計冊 All

(A9)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which leviod.

STAMP DUTIES,—Continued.

33. Servant's Security Bond.--Any instru- ment 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 sufe 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 sneh security shall be given by the binding of other persons, or by the deposit of money or valuable property or by deposit of tlie Title Doeds to any property or by any assignment,

34. Settlement.—Any instrument, whether volum- ↑ tary or upon any good or valuable consideration, other than a bona fide pocuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable on lands or not, or to be laid out in the purchase of lands or not) or any definite and certain amount of stock, or any security, is settled or agree to be settled in any manier whatsoever,

The same duty as a mort- gago see Article 26, i. &

30 cents for every $100 or part thereof of the amount or value of the property settled or agreed to be settled.

Exemption.-Instrument of appointment relating to any property in favour of persons especially named or described as the objects of a power of appoint- ment created by a previous Settlement stamped with ad valorem duty in re- spect 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.

85. Settlement exccuted in pursuance of a duly stamped agreement for the sume,

36. Transfer of Shares, or Stock in any Publie Company to be computed 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 the Stamp Ordinance,.

(ii) Transfer for a nominal amount, to be approved by the Collector,

Exemption.—Scrip Certificate.

(a) Affidavits, statutory declarations or declarations in writing on oath or affirmation made before any person anthorised by law to take the same or to administer an bath or affirmation and not otherwise chargeable with duty,

$1.

10 cents for every $100 or

purt thereof.

$1.

21.

Exemption. This Article shall not apply to any such affidavit or declu- ration made for the immediate purpose of being filed or used in the Supreme Court or before any Judge or Officer of such Court or to any affidavit or declaration made for the sole purpose of enabling any person to vervive any pensim or charitable ulimwunér.

(b) Letter or power of attorney, or other instrument in the nature thereof, for the sole purpose of appointing or authorising a proxy to vote at any one meeting at which votos may be given by proxy, whether the unüber of persons named in such instrument be nue or more,

GENERAL EXEMPTIONS,

2 cents.

Any document made or executed by or on behalf of Her Majesty or of my Department of Her Majesty's Service, or whereby any property or interest is trans- ferred to, or any contract of any kind whatsoever is made with Her Majesty or any person for or on behalf of Her Majesty nv any such Department as aforesaid,

But this exemption does not extend to any document executed by the Registrar of the Supreme Court as Official Administrator 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 arrear of Revenue or Rent, or in satisfaction of a Decree or Order of Court, in any of which cases the purchaser shall be required to pay the amount of the requisite stamp in addition to the purchuse money.

Ordinance 16 of 1886.

·Ordinanro 13 of 1894.

Ordinanco 16 of 1896.

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