Act of Colonial Legislature or other Authority under which levied.
| Item | Description | Duty | Authority |
|---|---|---|---|
| 24(2) | If granted in consideration of a rent:<br>Where the lease is for any term not exceeding one year<br>Where the lease is for any term exceeding one year but not exceeding three years<br>Where the lease is for any term exceeding three years | 25 cents for every $100 or part thereof of the rent for one year<br>50 cents for every $100 or part thereof of the rent for one year<br>$1 for every $100 or part thereof of the rent for one year | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 24(3) | If the consideration includes both premium or fine: The total of both the above | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 | |
| 24(4) | Agreement for a lease | The same duty as on a lease | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 24(5) | Surrender of lease | The same duty as on the lease | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 24(6) | Lease executed in pursuance of a duly stamped agreement for a lease | $3 | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 25 | Letter of allotment or any other document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciation | 10 cents | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 26 | Letter of hypothecation | 20 cents for every $100 or part thereof of the money secured | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 27 | Letters Patent, Assignment of | Referring to particular property: $3<br>General: $6 | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 28 | Marketable security issued in the Colony, or made or issued by or on behalf of a corporate or unincorporate body formed or established in the Colony | $10 | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29 | Mortgage | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 | |
| 29(1) | Being the only or principal or primary security | 20 cents for every $100 or part thereof of the principal sum secured (For tontine mortgages see Section 33) | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29(2) | Being a collateral or auxiliary or additional or substituted security, other than a mortgage executed in pursuance of a duly stamped agreement for a mortgage, or executed by way of further assurance where the principal security is duly stamped | 10 cents for every $100 or part thereof of the principal sum secured | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29(3) | Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not | Do. | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29(4) | Transfer or assignment of any mortgage, bond, debenture, or covenant (except a marketable 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 | Do. | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29(5) | Where any further money is added to the money already secured | 20 cents for every $100 or part thereof of the additional principal secured | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
| 29(6) | Agreement for a mortgage | 20 cents for every $100 or part thereof of the principal sum to be secured | Stamp Ordinances, No. 8 of 1921, and No. 1 of 1925 |
Page 15–16
(A 13)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
STAMP DUTIES,—Continued,
(2) If granted in consideration of a rent,
Where the lease is for any term not exceeding one year: 25 cents for every $100 or part thereof of the rent for one year. Where the lense is for any term exceeding one year but not exccading three years: 50 cents for every $100 or part thereof of the rent for one year. Where the lease is for any term exceeling three years: $1 for every $100 or part thereof of the rent for one year,
(3) If the consideration includes both premium or § Tho total of both the above
(4) Agreement for a lease,
(5) Surrender of lense,
(6) Lease executed in pursunuce of a duly stamped
agreemont for a lease,
Letter of Attorney: See Power of Attorney, Letter of Credit: See Bill of Exchange (1).
(1) Being the only or principal or primary security.
(2) Being a collateral or auxiliary or additional or substituted security, other than a mortgage executed in pursnauce of a duly stamped agreement for a mortgage, or executed by way of further assurance where the principal security is duly stamped...................... (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deel or not, (4) Transfer or assignment of any mortgage, bond, lebenture, or covenant (except a marketable 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,
(5) Where any further money is added to the money
already secured, .
(6) Agreement for a mortgage,
luties.
The same duty as on a lease. The same duty as on the
Jense.
$3.
10 cents.
| Referring to particular pro-
perty: $3. General : $6. $10.
20 cents for every $100 or part therof of the mousy sernrod.
20 cents for every $100 or
part thereof of the princi- | pal sum secured." (For tontine mortgages see Section 33).
10 cents for every $100 or
part thereof of the prin= | cipal sum secured.
Do.
Do.
20 rents for every $100 or part thereof of the addi- tional principal secured.
20 cents for every $100 or part thereof of the prin- cipal sum to be secured.
Stamp Ordinances, No. 8 of
1921, and No. 1 of 1925,
13
Page 15Page 16
14
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