heasy.
(A 11)
Act of Colonial Legislature or other Authority under which levied.
| Item | Description | Duty Rate | Authority |
|---|---|---|---|
| 10 | Bill of Exchange (including Cheques, Circular Notes, Letters of Credit; and “Traveller's Cheques”), and Promissory Note | Stamp Ordinance, No. 8 of 1921 | |
| 10(1) | Bill of Exchange payable within the Colony on demand or at sight or on presentation (except a cheque) | 10 cents | Do. |
| 10(2) | Cheque | 5 cents | Do. |
| 10(3) | Circular Note, if issued within the Colony (on each separate note) | 10 cents for every $500 or part thereof | Do. |
| 10(4) | Letter of Credit, if issued within the Colony | 10 cents for every $500 or part thereof | Do. |
| Exemption: Letter of credit granted in the Colony, authorising drafts to be drawn out of the Colony payable in the Colony. | — | — | |
| 10(5) | “Traveller's Cheque”, if issued within the Colony (on each separate “cheque” or “note”) | 10 cents for every $500 or part thereof | Do. |
| 10(6) | Bill of Exchange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony | 10 cents for every $500 or part thereof | Do. |
| 10(7) | Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony | 10 cents for every $500 or part thereof | Do. |
| See section 19 as to bills in sets. | |||
| 11 | Bill of Lading (each part of every set) | Stamp Ordinance, No. 8 of 1921 | |
| Note: For all other ships' receipts, including Chinese shippers' hooks, see Heading No. 41. | |||
| When the freight is under $5 | 10 cents | Do. | |
| When the freight is $5 or more | 30 cents | Do. | |
| Bill of Sale | |||
| Absolute: See Conveyance. | |||
| By way of security: See Mortgage. | |||
| 12 | Bond—Bottomry, General Average, or Respondentia | 25 cents for every $100 or part thereof | Stamp Ordinance, No. 8 of 1921 |
| 12a | Bond to secure the payment or repayment of money | 20 cents for every $100 or part thereof of the penalty or maximum amount payable | Do. |
| Brokers Note: See Shares (4). | |||
| 13 | Certificate to practise to be taken out yearly (Section 21) | $25 for every calendar year | Stamp Ordinance, No. 8 of 1921 |
| 14 | Charter Party | 15 cents for every $100 or part thereof of the total or estimated hire or freight | Do. |
| Cheque: See Bill of Exchange (2). | |||
| 14A | Comprador Order, if passed through a Bank | 5 cents | Do. |
| Circular Note: See Bill of Exchange (3). | |||
| Collateral Security: See Mortgage. | |||
| Contract: See Agreement. | |||
| Contract Note: See Shares (4). | |||
| 15 | Conveyance on Sale, the duty to be calculated on the amount or value of the consideration on the day of the date of the instrument | $1 for every $100 or part thereof of the amount or value of the consideration | Stamp Ordinance, No. 8 of 1921 |
| 15A | Conveyance or Transfer of any kind not herein specifically described | $20 | Do. |
| See also: Exchange, Foreclosure Order, Letters Patent, Shares, Trade Marks. |
heasy.
(A 11)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature.
or other Authority under which levied.
STAMP DUTIES,—Continued.
tu. Bill of Exchange (including Cheques, Circular Notes, Letters of Credit; and “ Traveller's Che- ques"), and Promissory Note,
(1) Bill of Exchange payable within the Colour
on demand or at sight or on presentation† 10 cents. (except a cheque),
(2) Cheque,
(3) Circular Note, if issued within the Colouy (on
each separate inlc),..
(4) Letter of Credit, if issned within the Colony..........
Exemption.
Letter of credit granted in the Colony, authorising drafts to be drawn out of the Colony payable in the Colony.
(5) “Traveller's Cheque", if issued within the Colony (on each separate “cheque" or "note"), (6) Bill of Exchange of any other kind whatsoever
(except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony,.. (7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony, See section 19 as to bills in sets.
Note: For all other ships receipts, including
Chinese shippers hooks, see Healing No. 41.
Bill of Sale.
Absolute: See Conveyance. By way of security:
See Mortgage.
12a. Boud to secure the payment or repayment of money,
Brokers Note: See Shares (4),
5 cents.
10 cents for every $500 or
part thereof.
Do.
Do.
Do.
Do.
When the freight is under
$5: 10 cents,
When the freight is $5 or
more: 30 vents,
25 cents for every $100 or
part thereof,
20 cents for every $100 or part thereof of the penalty or maximua amonnt pay- able.
Cheque: See Bill of Exchange (2).
14A. Comprador Order, if passed through a Bauk,.......
Circular Note: Nee Bill of Exchange (3),
Collateral Security: See Mortgage.
Contræet: See Agreement.
Contract Note; See Shares (4).
15A. Conveyance or Transfer of any kind not herein specifically described,
See also:-
or part thereof,
15 cents for every $100 or
part thereof of the total or estimated hire or freight.
5 cents.
$1 for every $100 or part thereof of the amount or value of the consideration.
$20.
Stamp Ordinance, No. 8.
of 1921.
!
Exchange.
Foreclosure Order.
Letters Patent,
bhares.
Trade Marks.
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