1919 — Page 17

Blue Books 香港計冊 All

(A 18)

15

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

(g.) Where the estate and effects are above the value of seven hundred and fifty thousand dollars and not above the value of one million of dollars,

(h.) Where the estate and effects are above the value of one million dollars and not above the value of one million five hundred thousand dollars,

(i.) Where the estate and effects are above the value of one million five hundred thousand dollars and not above the value of two million five hundred thousand dollars,

() Where the estate and effects are above the value of two million five hundred thousand dollars,

At the rate of six dollars and fifty cents 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 seven dollars 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 seven dollars and fifty cents for every one hundred dollars anil for every fractional part of one hundred dollars over any multiple of one hundred dollars, At the rate of eight dollars for every one hundred

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

Exemptions. Where the Estate and Effects do not exceed the value of $250. Any grant of Probate or Letters of Administration in respect of the Estate of any deceased person, which estate at the death of such person comprises land subject to the New Territories Ordinance, 1905, in so far ns the value of such land itself is concerned but not further.—Order-in- Council of 31st July, 1905.

44. Re-assignment,

45. Receipt or Discharge given for the payment of) money or in acquittal of a debt paid in money or other- wise, when the sum received, discharged or acquitted exceeds $10,

See Mortgage, 38.

Stamp Ordinances, Nos. 16 of 1901 and 83 of 1911.

5 cents.

Exemptions. Letter acknowledging the arrival of a Currency or Promis- sory Note, Bill of Exchange, or any security for money, Receipt or Debit Note for the Premium on a duly stamped Policy of Insurance. Receipts for pay and allowances of persons in the service of the Imperial or Colonial Government whether Civil, Noval, or Military,

46. Servant's Security Bond.-Any instru- ment in writing under seal by which guy domestic or other Servant or Clerk or Compradore shall give security for the due discharge of his duties, or of the duties of other persons to be employed by him or for the safe custody of money or property to be entrusted to him, or for the proper carrying on of business to be conducted by him, or for the discharge of his responsibilities arising from such business, whether such security shall be given by the binding of other persons, or by the deposit of money or valuable property or by deposit of the title deads to any property or by any assigument.............

47. Settlement.-Any instrument, whether volum- tary or upon any good or valuable consideration, other than a bonâ fide pecuniary consideration, whereby any definite and certain principal sum of money (whether charged or chargeable ou lands or not, or to be laid out in the purchase of lands or not) or any definite and certain amount of stock, or any security, is settled or agreed to be settled in any manner whatsoevor,

The same duty as a Mort- gage, sec Article 38 (i.) and (ii.).

80 cents for every $100 or part thereof of the amount or value of the

settled property ngreed to be settled,

or

Exemption. Instrument of appointment relating to any property in favour of persons especially named or described as the objects of a power of appoint- ment created by a previous settlement stumped with ad valorem duty in respect of the same property, or by will, where probate duty has been paid in respect of the same property as personal estate of the testator.

48. Settlement executed in pursuance of a duly stamped agreement for the same,

} $3.

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