1909 — 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 money consideration passes in cases where such Doed of Assignment is merely con- firmatory of an Assignment on which the full conveyanco 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 made upon the Deed stamped with the $20 duty, that the full conveyance duty (if more than $20) has been paid upon the other.

26. Deposit of Title Deals,......

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

13-

Under $1,

Over $1 and not exceeding $10,

"

$10 220,

**

"

----

$20,

See Mortgage, 38.

Same duty. $1.

$2.

Note.—The duplicate or counterpart of any instrument chargeable with duty is not 10 he deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereou 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. 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 be senls 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 rent,.....................

38. Lease executed in parsuance of a duly stamped agreement for the same, ..............................................

34. Lease or Agreement for a Lease of any Land, House, Building or Tenement, at a reut, 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 exceed- ing--

One year,

Three years,

Thirty years,

Exceeding thirty years,

thereof.

See Agreement, 4.

· Ordinance 38 of 1902.

$30.

80 cents for every $100 or

part thereof.

$3.

10 cents.

25

For every $100

50

"

or part thereof.

75

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

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 ùuder both Articles 32 and 34.

Exemption.—All rentals under $50 per annum.

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