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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature of other Authority under which levied.

STAMP DUTIES,—Continued,

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 Gov- ernor 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 rospect of the whole sat. (Order-in-Council, 19th June, 1906.) Note 3.—Iu the case of a Bill of Exchange drawn out of and payable on demand out of the Colony, the duty payable on any snch 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 he payable on that part of the sat which is first presented for payment or acceptance, or is first otherwise negotiated, the other parts of the set being free.

Bills of Exchange may be stamped with B. of E. stumps. (Order-in-Council,

9th December, 1911.)

Bank Cheques and Bills of Exchange drawn out of but payable on demand within the Colony shall be exempt from Stamp Duty when the amount does not exceed $10. (Order-in-Council, 2nd March, 1903.)

14. Bill of Lading, or ship's receipt whether in the form of an Accountable Receipt or otherwise where bills of lading are not used—

When the freight is under $3, for each part of every .set,

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

Godown Warrant,

10 cents.

1

}

20 cents.

10 cents."

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 Siatement, 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 merchandise, given

17. Charter Party, or any Agreement or Contract for the charter or hiring of any sen-going ship or vessel, to he charged ou the estimated freight,

18. Copy Charter Party, repealed Order-in-

By Council, 16th August, 1912,

19. Collateral Security, 20. Contract,

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,.....

Do.

Do.

2nd Marchi, 1903),

of Debt,

Trade Mark-(Order-in-Council,

10 cents for every $100 or

part thereof.

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

See Mortgage, 38.

See also Articles 6, 29, 31.

45.

$1.

10 cents for every $100 or

part thereof.

See Article 27.

See Mortgage, 38. See Agreement, 4.

50 cents for every $100 or

part thereof.

See Article 38.

}

See Article 31.

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 abso- lutely or by way of mortgage or otherwise of any ship or ressel, junk or boat or any part, interest, share or property of or in any ship, vessel, junk, or boat, Any document relating to land in the New Territories executed in pur- suance of the provisions of the New Territories Land Ordinance, 1905–

Order-in-Council of 31st July, 1905.

• Governmert Notification No. 2 of 1909,