1910 — Page 12

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES—Continued.

Bill of Exchange of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of any kind whatsoever except a Bank Note

Amount Duty
Not exceeding $250 Free
Exceeding $250 and not exceeding $500 5 cents
Exceeding $500 and not exceeding $1,000 10 cents
Exceeding $1,000 and not exceeding $2,000 20 cents
Exceeding $2,000 and not exceeding $3,000 30 cents
Exceeding $3,000 and not exceeding $5,000 $1.00
Exceeding $5,000 and not exceeding $10,000 $1.50
Exceeding $10,000 and not exceeding $15,000 $2.00
Exceeding $15,000 and not exceeding $20,000 $3.00
For every additional $5,000 or part thereof 50 cents

Note 1.—A Bill of Exchange for exactly $250 is to be charged 5 cents, and so throughout the table.

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 Governor 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: 10 cents
  • When the freight is $3 or more, for each part of every set: 20 cents

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

---

15. Bond, or other obligation concerning Respondentia 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

Duty: 10 cents for every $100 or part thereof.

See Mortgage, 38. See also Articles 6, 29, 31, 46.

---

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

Duty: $1.

---

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

Duty: 10 cents for every $100 or part thereof.

---

18. Copy Charter Party

Duty: $5.

---

19. Collateral Security

See Mortgage, 38. See Agreement, 4.

---

20. Contract

Duty: 50 cents for every $100 or part thereof.

---

21. Conveyance, or Assignment on sale, to be levied 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.

Authority: Ordinance 14 of 1909.

Exemptions:

  • 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 absolutely 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 exempted in pursuance of the provisions of the New Territories Land Ordinance, 1905.

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SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES—Continued. Bill of Exchange of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of any kind whatsoever except a Bank Note Amount Duty Not exceeding $250 Free Exceeding $250 and not exceeding $500 5 cents Exceeding $500 and not exceeding $1,000 10 cents Exceeding $1,000 and not exceeding $2,000 20 cents Exceeding $2,000 and not exceeding $3,000 30 cents Exceeding $3,000 and not exceeding $5,000 $1.00 Exceeding $5,000 and not exceeding $10,000 $1.50 Exceeding $10,000 and not exceeding $15,000 $2.00 Exceeding $15,000 and not exceeding $20,000 $3.00 For every additional $5,000 or part thereof 50 cents Note 1.—A Bill of Exchange for exactly $250 is to be charged 5 cents, and so throughout the table. 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 Governor 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: 10 cents When the freight is $3 or more, for each part of every set: 20 cents Exemption.—Bill of Lading for goods shipped by any Government Officer on account of Government. --- 15. Bond, or other obligation concerning Respondentia 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 Duty: 10 cents for every $100 or part thereof. See Mortgage, 38. See also Articles 6, 29, 31, 46. --- 16. Broker's Note, or any document having reference to the sale or purchase of any merchandise, given by any broker Duty: $1. --- 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 Duty: 10 cents for every $100 or part thereof. --- 18. Copy Charter Party Duty: $5. --- 19. Collateral Security See Mortgage, 38. See Agreement, 4. --- 20. Contract Duty: 50 cents for every $100 or part thereof. --- 21. Conveyance, or Assignment on sale, to be levied 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. Authority: Ordinance 14 of 1909. Exemptions: 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 absolutely 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 exempted in pursuance of the provisions of the New Territories Land Ordinance, 1905.
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(A 10 ) SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES,—Continued. Bill of Exchange of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of ¿ any kind whatsoever except a Bunk Note, From +1 $250 " * $00 10 $10. $10....Free. $251,... 5 CIS. $500)....10 $50 * $1,000....20 » ++ $1.0MI 市情 $2,80....30 ย 82,6881 $3,000,...$1,00 $3,000 $5,000........$1.50 - +7 12 *$5,000 $10,000,...$2.00) .. $10,000 $13,(HN)........$3,00 Every $5,000 sullitional Į $0.50 or part thereof................. j Note 1-A Bill of Exelange for exactly $250 is to be charged 5 cents, and so throughout the table. Note 2.-When Bills of Exchange or other such documents are drawn in sets of two i or more, half the above duties to be charged on enel part of a set. If the Duty be 5 cents the first part of the set shall be stampel to that amount in accordance with Rule No. 2 of the Rules made by the Gov- ernor in Council ander the Stamp Ordinuure, 1901, on the 6th day of April, 1903, and the other parts with an impressed stamp of the sitne 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 aud payable on demand out of the Colony, the duty payable on any sucli 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 nogotiated, the other parts of the Bet 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 10 cents. 20 cents. set, When the freight is $3, or more for each part of every set, 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 merchandiso, given by any broker, 17. Charter Party, or any Agreciment or Contract for the charter or hiring of any sen-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 sule, to be levied 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,...... Onlinance 14 of 1909. 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 81st July, 1905:—ány document relating to fund in the New Tervitories exvented in pursuance of the provisions of the New Territories Land Ordinance, 1905.
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(A 10 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority under which levied.

STAMP DUTIES,—Continued.

Bill of Exchange of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of ¿ any kind whatsoever except a Bunk Note,

From

+1

$250

"

*

$00 10 $10.

$10....Free. $251,... 5 CIS. $500)....10

$50

*

$1,000....20 »

++

$1.0MI

市情

$2,80....30

82,6881

$3,000,...$1,00

$3,000

$5,000........$1.50

-

+7

12

*$5,000 $10,000,...$2.00)

..

$10,000 $13,(HN)........$3,00

Every $5,000 sullitional Į $0.50

or part thereof................. j

Note 1-A Bill of Exelange for exactly $250 is to be charged 5 cents, and so

throughout the table.

Note 2.-When Bills of Exchange or other such documents are drawn in sets of two i

or more, half the above duties to be charged on enel part of a set.

If the Duty be 5 cents the first part of the set shall be stampel to that amount in accordance with Rule No. 2 of the Rules made by the Gov- ernor in Council ander the Stamp Ordinuure, 1901, on the 6th day of April, 1903, and the other parts with an impressed stamp of the sitne 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 aud payable on demand out of the Colony, the duty payable on any sucli 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 nogotiated, the other parts of the Bet 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

10 cents.

20 cents.

set,

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

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 merchandiso, given by any broker,

17. Charter Party, or any Agreciment or Contract for the charter or hiring of any sen-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 sule, to be levied 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,......

Onlinance 14 of 1909.

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 81st July, 1905:—ány document relating to fund in the New Tervitories exvented in pursuance of the provisions of the New Territories Land Ordinance, 1905.

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