1918 — Page 13

Blue Books 香港計冊 All

Tx

(A 11)

11

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

ir. Re-assignment, release, discharge, surrender, re- surrender, warrant to vacate, or renunciation of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured. Where the payment of interest in respect of the money secured is mentioned in any re- issigument or other document specified in this subsec- tion, no duty shall be payable in respect of such interest. Whenever the Land Officer shall certify that a re- assignment has been made for the sole purpose of enabling the Mortgagor as the owner of any property held from the Crown to obtain a Crown Lense thereof, and that a new Mortgage of the same property similar in all respects to the previous Mortgage was made immediately upon the granting of such Crown Lease, then auch re-assign- meat and new Mortgage shall be exempt from stamp duty, and the Collector shall, on production to him of sach re-assignment and new Mortgage, endorse thereon a certificate to the effect that the same have been exempt from stamp duty under this rule. This rule shall take effect as from the thirty-first day of August, 1904. (Order in Council of 29th Sepicinber, 1904.)

5 cents for every $500 of the principal suro paid off or otherwise dis- charged, provided that no duty is chargeable in respect of any part of $500,

7. Mortgage exccuted in pursuance of a duly stamped sa.

ngreement for the same,

Exemption-Re-assignment accompanied by n Certi- ficate from Land Officer that it has been made to obtain a new Crown Lease. (Order in Conneil of 19th June, 1906.) 39. Any Notarial Act whatsoever not otherwise charged with dury in this Schedule,

40. Note of Protest by any Commander or Master of a vessel, or with regard to any Promissory Note or Bill of Exchange,

41. Policy or Risk Note (insurance) for each copy and every renewal, –

(a) Life Insurance (including Interim Receipts), (b) Marine, Hull Risks for Time,

(c) Floating Policies, for each endorsement,.

(d) All other Insurances (Fire, Marine, or otherwise),

42. Power of Attorney, or Revocation of,...................

43. Probate, or Latters of Administration, with or without the will annexed, to be calculated upon the value of the Estate and Effects for or in respect of which such Probate or Letters of Administration shall be granted, exclusive of what the deccused shall have been possessed of or entitled to as a Trustee for any person or persons and not beneficially

(a.) Where the estate and effects are above the value of two hundred and fifty dollars and not above the value of one thousand dollars,

(5.) Where the estate and effects are above the value of one thousand dollars and not above the value of ten thousand dollars,

(c.) Where the estate and effects are above the value of ten thousand dollars and not above the value of one hundred thousand dollars,..

} $8.

75 cents.

25 cents for every $1,000 or part thereof insured,

Up to $1,000.........$10 Over $1,000.... $25 Where the amount insured¦

does not exceed $1,000,

10 cents. Where it exceeds $1,000,

25 cents.

$4. See also Lotter or

Power of Attorney, 36.

At the rate of one dollar for every one hundred dollars and for every fractional part of one hundred dollars over any multiple of one hundred dollars.

At the rate of two dollars

for every one hundred dollars and for every fractional part of one hundred dollars over any multiple of one bandred dollars.

At the rate of three dollars for every one hundred dollars and for every fractional part of one hundred dollars over any multiple of one hundred dollars.

Stamp Ordinances, Nos. 16 of 1901 and 35 of 1911.

Comments

Approved members can add comments, bookmarks, and private notes.

No comments yet.

Private Research Note

Private notes are available after approval.