1908 — Page 11

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(A 9)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

Note 2.-When Bills of Exchange or other such documents are drawn in sets of two or more, half the above duties to be charged on each part of a set. If the Duty be 5 cents the first part of the set shall be stamped to that amount in accordance with Rule No. 2 of the Rules made by the Gov- ernor in Council under the Stamp Ordinance, 1901, on the 6th day of April, 1903, and the other parts with an impressed stamp of the same nominal value. Provided that only the sum of 5 cents shall be payable in respect of the whole set. (Order-in-Council, 19th June, 1906.)

Note 3 In the case of a Bill of Exchange drawn out of and payable on demand out of the Colony, the duty payable on any such Bill of Exchange when it is negotiated within the Colony, shall be 5 cents.

Note 4.-In the case of Bills in sets drawn out of the Colony, the whole duty shall be payable on that part of the set which is first presented for payment or acceptance, or is first otherwise negotiated, the other parts of the set being free.

14. Bill of Lading, or ship's receipt where bills of

lading are not used-

When the freight is under $3, for each part of every set,

When the freight is $3, or more for each part of every set,

10 cents.

20 cents..

Exemption-Bill of Lading for goods shipped by any Government Officer on account of Government.

15. Bond, or other obligation concerning Respon- dentia and Bottomry, and Average Statement, or Bond where no statement is drawn up,

Bond for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property,

Bond,

16. Broker's Note, or any document having refer- ence to the sale or purchase of any merchandise, given by any broker,

17. Charter Party, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the estimated freight,.

18. Copy Charter Party, 19. Collateral Security,

20. Contract,

21. Conveyance, or Assignment on sale, to be lovied on the amount or value of the consideration money, such consideration money to include any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. (See also Article 25),...

10 cents for every $100 or

part thereof.

See Mortgage, 38.

See also Articles 6, 29, 31,

46.

$1.

10 cents for every $100 or

part thereof.

$5.

See Mortgage, 38. See Agreement, 4.

50 cents for every $100 or

part thereof.

Exemption-Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or other negotiable Instrument, or of a Bill of Lading. Instruments for the sale transfer or other disposition either abso- lutely or by way of mortgage or otherwise of any ship or vessel, junk or boat or any part, interest, share or property of or in any ship, vessel junk or boat,

Order-in-Council of 31st July, 1905:—Any document relating to land in the New Territories executed in pursuance of the provisions of the New Territories Land Ordinance, 1905.

22. Copartnership, Deed or other instrument of,...

$25.

23. Declaration,

See Affidavit, 2.

24. Declaration of Trust,

$30.

25..Deed or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes,

$50.

Deed or other instrument of Assignment by a Trustee to the cestui que trust, where no money consider- ation or merely nominal money consideration passes,....

$20.

Ordinance 38 of 1902.

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