1905 — Page 11

Blue Books 香港計冊 All

(A9)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

26. Deposit of Title Deeds,.......

27. 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. If the original duty

is-

Under $1,

Over $1 and not exceeding $10,

2)

»

$10 $20,

כל

11

$20,

See Mortgage, 38.

Same duty.

$1.

$2.

$3.

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.

28. Equitable charge,.........

See Mortgage, 39.

29. Foreign Attachment Bond, in the Supreme || $1 for every $100 or part Court, either Jurisdiction,

30. Guarantee,

31. Every Instrument in writing under seal, not otherwise specially charged with duty under this schedule,

Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to he seals within the meaning of this Article.

32. 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 consider- ation of a sum of money paid in the way of premium, fine, or the like, if without reaf......................

33. Lease executed in pursuance of a duly stamped agreement for the same,

34. Lease or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without pay- ment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not execed- ing--

One year,

Three years,

Thirty years,

Exceeding thirty years,

thereof.

See Agreement, 4.

$30.

30 cents for every $100 or

part thereof.

$3.

10 cents.

For every $100

25

50

"

75

19

Lease, Surrender of................................

or part thereof.

The same amount of duty

as is payable on the lease itself.

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 32 and 34.

Exemption.-All rentals under $50 per annum.

35. Letter or other instrument of Hypothecation accompanying deposit of documents of title to any mov- able property, or boud, or other instrument of guarantee in respect of such property or documents of title......................]

Referring to particular pro-

perty, $3.

Duplicate, 30 cents. General, $6.

Ordinance 38 of 1902.

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