Act of Colonial Legislature or other Authority under which levied.
Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911.
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28. Equitable charge — $1 for every $100 or part thereof.
29. Foreign Attachment Bond, in the Supreme Court, either Jurisdiction — See Agreement, 4.
30. Guarantee — $10.
31. Every Instrument in writing under seal, not otherwise specially charged with duty under this Schedule — 30 cents for every $100 or part thereof.
> Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be seals 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 consideration of a sum of money paid in the way of premium, fine, or the like, if without rent — $3.
33. Lease executed in pursuance of a duly stamped agreement for the same — 10 cents.
34. Lease or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not exceeding—
| Term | Duty |
|---|---|
| One year | 25 cents |
| Three years | 50 cents |
| Thirty years | 75 cents |
| Exceeding thirty years | $1 |
Lease, Surrender of — The same amount of duty as is payable on the lease itself. See Article 21.
Lease, Transfer of, with consideration money — See Mortgage, 39.
> Note.—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.
35. Letter or other instrument of Hypothecation accompanying deposit of documents of title to any movable property, or bond, or other instrument of guarantee in respect of such property or documents of title — Referring to particular property $3, Duplicate 30 cents. General $6.
36. Letter or Power of Attorney, or other instrument in the nature thereof, for the sole purpose of appointing or authorizing a proxy to vote at any one meeting at which votes may be given by proxy, whether the number of persons named in such instruments be one or more — 10 cents.
> Exemption. Intended solely for use outside the Colony exempted from Stamp Duty. (Order in Council of 18th February, 1915.)
37. Letter of Guarantee — See Agreement, 4.
38. Mortgage, or Agreement for a Mortgage, Bond, Debenture, Covenant, Warrant of Attorney to confess and enter up judgment, and Foreign security of any kind not specially charged with duty under this Schedule, to be levied on the amount or value of the principal sum secured.
| Duty | |
|---|---|
| i. Being the only, or principal, or primary security, and also where any further money is added to the money already secured | 10 cents for every $100 or part thereof |
| ii. Being a collateral or auxiliary or additional or substituted security, other than a Mortgage executed pursuant to a duly stamped agreement for the same, or by way of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped, and for every extension of the time of an Original Mortgage whether or not endorsed on such Mortgage | 5 cents for every $100 or part thereof |
| iii. Transfer, assignment, disposition or assignation of any Mortgage, bond, debenture, covenant, or foreign security, or of any money or stock secured by any such instrument, or by any warrant of Attorney to enter up Judgment, or by any Judgment; to be levied on the amount transferred | See also Power of Attorney, 42. |
10
(A 10)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued.
Note. The impressions of Chinese names, shop names, or trading names, commonly called chops, shall not be taken to be seuls within the meaning of this Article.
One year,
Three years,
Thirty years,
Exceeding thirty years,
Lease, Surrender of.
Lease, Transfer of, with consideration money,
See Mortgage, 39.
$1 for every $100 or part|
thereof.
See Agreement, 4.
$1().
30 cents for every $100 or
part thereof.
$3.
10 cents. 25
50
75 T
**
For every $100
or part thereof,
The same amount of duty
as is payable on the lense itself.
See Article 21.
Note.-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 aud 34.
Exemption.-All rentals under 850 per annum,
one or more,
Exemption. Intended solely for use ontside the Colony exempted from Stamp Duty. (Order in Council of 18th February, 1915.)
i. Being the only, or principal, or primary security, and also whero any further money is added to the money already secured,
ii. Boing a collateral or auxiliary or additional or substituted security, other than a Mortgage oxeented pursuant to a duly stampoil agreement for the same, or by way
of further assurance for the above-mentioned purpose where the principal or primary security is duly stamped, und for every extension of the time of an Original Mortgage whether or not endorsed on such Mortgago,....... iii. Transfer, assignment, disposition or assignation of
BAY Mortgago, bonů, debenture, covenant, or foreign security, or of any money or stock secured by any such instruinout, or by any warrant of Attorney to enter up Judgment, or by any Judgment; to be levied on the amount transferred,
Referring to particular pro-
perty $3,
Duplicate, 30 cents. General $6.
cents. See also Power of Attorney, 42.
See Agreement, 4.
10 cents for every $100 or
part thereof,
5 cents for every $100 or
part thereof.
Stamp Ordinauces, Nos. 16 of 1901 and 85 of 1911.
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