1918 — Page 12

10

Tw

(A 10)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which leviol.

STAMP DUTIES,—Continued.

28. Equitable charge.....

29. Foreign Attachment Bond, in the Supreme } 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 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 consider- ation of a sum of money paid in the way of premium, fine, or the like, if without rent,...................

See Mortgage, 39,

$1 for every $100 or part

thereof.

See Agreement, 4.

$10.

30 cents for every $100 or

part thereof.

33. Lease executed in pursuance of a duly stamped $3.

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, to be levied on the Annual Rent, for a term not excced- ing-

One year,

Three years,

Thirty years,

Exceeding thirty years, .........................

Lease, Surrender of,

Lease, Transfer of, with consideration money,

10 cents.

25

50

75 "

19

For every $100

!!

or part thereof.

The same amount of duty

as is payable on the lease itself.

See Article 21.

Note. When both rent is paid and there is a fine or premium, the duty is to be tho

total of that due under both Articles 32 aud 34.

Exemption.-All rentals under $50 per annum.

35. Letter or other instrument of Hypothecation accompanying deposit of documents of title to any mov- able property, or bond, or other instrument of guarantec in respect of such property or documents of title,.

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 nuy one meeting at which votes may be given by proxy, whether the number of persons named in such instruments be

one or more,

Exemption. Intended solely for use outside the Colony exempted from Stamp Duty. (Order in Conneil of 18th February, 1915.)

37. Letter of Guarantee,

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 secure.l.

i. Being the only, or principal, or primary security, and also where any further money is added to the money already secured,

ii. Being a collateral or auxiliary or additional or substituted security, other than a Mortgage execnted 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 snch Mortgage,...

lii. 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 transferrod,

-

Referring to particular pro-

porty $3. Duplicate, 30 cents. General $6.

5 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 Ordinances, Nos.

16 of 1901 and 35 of

1911.