(A 12 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

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. 43. Settlement executed in pursuance of a duly

stamped agreement for the samo,

49. Statutory Declaration,

*All Statutory declaration which, since the fourth day of September, 1893, have been, and which shall, here- after be made under or in pursuance of Form No. 3 in the Schedule to the Statutory Declarations Ordinance, 1893, are hereby exempted from liability to hear any stamp duty under any Ordinance for the time being in force in the Colony of Hongkong,

50. Surrender of a Lease,

51. Transfer of Shares, or Stock in any Public 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 10 of this Ordinance,

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

GENERAL EXEMPTIONS.

33.

See 2.

The same amount of dury us is payable on the Lease itself.

10 cents for every $100 or

part thereof.

$2.

↑ Any document relating to land in the New Territories creruted in pursuance of the provisions of the New Territories Land Ordinance, 1905, (Ordinance No. 3 of 1905) or any rubs or regulations made thereunder,

Any grant of Prabate or Letters of Administration in respect of the estate of any deceased person which estate at the death of such person comprises land subject to the New Territarics Lund Ordinance, 1905, in so far as the value of such land itself is concerned but not further,

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

But this eremption does not extend to any document executed by the Registrar of the Supreme Court as Official Administrator or by a Recciver 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 sule 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 purchose money.

SECOND SCHEDULE. (See Section 8.)

Showing documents which may be stamped, without payment of penalty, at any time within seven days from the date of c.recution.

All the documents which are included in Articles 4, 5, 7, 8, 10, 15, 19, 20, 21, 22, 24, 25, 26, 28, 30, 31, 32, 33, 34, 35, 37, 38, 39, 40, 42, 44, 46, 47, 48 and 50 of the First Schedule to this Ordinance, with the following exception namely:—Leases or Agreements for u Lease for a period of one year or under,

Ordinance 38 of 1902.

EMIGRATION FEES under The Chinese Emigration

Consolidation Ordinance, 1889—

Application for a Certificate, a stump duty of

$1.

Certificate, a stamp duty of

$1.

STEAM-LAUNCH LicenceS:—

Vessels under 10 tons,

10 tons to 20 tons,

$ 10.00 per sanum.

20.00

J

20

"1

30

to 30 to 40

"

40

"

to 50

50

H

to 60

30.00

*

40.00

50,00

29

60.00

The above scalo is for 12 months.

For six mouths six-twelfths of the fee will be chargel, for nine months nine-twelfths and so on at the rate of one-twelfth for each month. But no fee is to be less in amount than three- twelfthis,

* Order in Council-3rd November, 1904.

+ Order in Council-31st July, 1905.

Ordinance 1 of 1889,

Ninth Schedule.

Soc. 37 of Ordinance 10

of 1899, and Sebedalo of Ordinance, Table E,