1907 — Page 12

Blue Books 香港計冊 All

(A 10 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

Deed of Assignment where no money consider- ation or a merely nominal moncy consideration passes in cases where such Deed of Assignment is merely con- firmatory of an Assignment on which the full conveyance. duty has been paid

$20.

Note.—The Collector of Stamp Revenue shall, unless the two deeds referred to in the last paragraph are comprised in one and the same document, denote by an entry under his hand mole upon the Decl stamped with the $20 dity, that the full conveyance duty (if more thaa §20) has been paid upon. the other.

26. Derosit of Tille Deods................

27. Duplicate or Connierpart of any Doenment chargeable with duty under this Schedule, to be affixed on the production of the original Doemment bearing its proper Stump, and not otherwise. If the original duty

15-

Under $ 1,

Over $1 and not exceeding $10.

$10 $20,

"

$20,

See Mortgage, 38.

Same duty.

$1.

$2.

$3.

Note. The duplicate or comuterpart of any instrument chargeable with duty is not to be deemed duly stumped 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, 34.

29. Forsiga 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 undr this Schedule,

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

32. Lease or Agreement for a Lense, 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 rent,................

33. Leasǝ executed in pursuntire 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, 10 be levied on the Annual Kent, for a term not exceed-

ing--

Que year,

Three years,

thereof.

See Agreement, 4.

$30.

30 cents for every $100 or

part thereof.

$3.

10 cents.

23

"

For every $100

50

11

or part thereof. |

Thirty years,

Exceeding thirty years,

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

75 11

The same amount of duty

as is payable on the lease itself.

Vote. 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.

[

Ordinance 38 of 1902.

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