1929 — Page 15

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES—Continued

Item Description Duty Rate Authority
Exemption
Policies of insurance, duplicates of: of insurance (8)
Equitable mortgage See Mortgage
19 Exchange The same duty as on a conveyance on sale for a consideration equal to the value of the property of the greater value; † 10 cents for every $500 or part thereof Stamp Ordinances, 1921 to 1929
20 Exchange Contract Cancellation Note See Policy; The same duty as on a conveyance on sale for a consideration equal to the value of the property of the greater value; † 10 cents for every $500 or part thereof Stamp Ordinances, 1921 to 1929
Further Charge See Mortgage
Gift See Voluntary disposition inter vivos
21 Foreclosure Order $1 for every $100 or part thereof of the value of the property Stamp Ordinances, 1921 to 1929
22 Foreign Attachment Bond Stamp Ordinances, 1921 to 1929
23 Godown Warrant 20 cents Stamp Ordinances, 1921 to 1929
Guarantee See Agreement
Hypothecation See Letter of Hypothecation; Insurance: See Policy of Insurance
24 Lease (1) If granted in consideration of a premium or fine: The same duty as on a conveyance on sale, calculated on the premium or fine.<br>(2) If granted in consideration of a rent:<br> - Where the term is not defined at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year.<br> - Where the term specified in the lease exceeds one year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year.<br> - Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year.<br>(3) If the consideration includes both premium or fine and rent: The total of both the above duties.<br>(4) Agreement for a lease: The same duty as on a lease.<br>(5) Surrender of lease: The same duty as on a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium.<br>(6) Lease executed in pursuance of a duly stamped agreement for a lease: $3. Stamp Ordinances, 1921 to 1929
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, 1921 to 1929
MORTGAGE
Letter of Attorney See Power of Attorney
Letter of Credit See Bill of Exchange (4)
26 Letter of hypothecation Referring to particular property: $3; General: $6 Stamp Ordinances, 1921 to 1929
27 Letters Patent, Assignment of $10 Stamp Ordinances, 1921 to 1929
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 20 cents for every $100 or part thereof of the money secured Stamp Ordinances, 1921 to 1929

Authority: Stamp Ordinances, 1921 to 1929.

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SPECIFICATION OF TAXES, DUTIES, &amp;c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES—Continued Item Description Duty Rate Authority Exemption Policies of insurance, duplicates of: of insurance (8) Equitable mortgage See Mortgage 19 Exchange The same duty as on a conveyance on sale for a consideration equal to the value of the property of the greater value; † 10 cents for every $500 or part thereof Stamp Ordinances, 1921 to 1929 20 Exchange Contract Cancellation Note See Policy; The same duty as on a conveyance on sale for a consideration equal to the value of the property of the greater value; † 10 cents for every $500 or part thereof Stamp Ordinances, 1921 to 1929 Further Charge See Mortgage Gift See Voluntary disposition inter vivos 21 Foreclosure Order $1 for every $100 or part thereof of the value of the property Stamp Ordinances, 1921 to 1929 22 Foreign Attachment Bond Stamp Ordinances, 1921 to 1929 23 Godown Warrant 20 cents Stamp Ordinances, 1921 to 1929 Guarantee See Agreement Hypothecation See Letter of Hypothecation; Insurance: See Policy of Insurance 24 Lease (1) If granted in consideration of a premium or fine: The same duty as on a conveyance on sale, calculated on the premium or fine.&lt;br&gt;(2) If granted in consideration of a rent:&lt;br&gt; - Where the term is not defined at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year.&lt;br&gt; - Where the term specified in the lease exceeds one year but does not exceed three years: 50 cents for every $100 or part thereof of the rent for one year.&lt;br&gt; - Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year.&lt;br&gt;(3) If the consideration includes both premium or fine and rent: The total of both the above duties.&lt;br&gt;(4) Agreement for a lease: The same duty as on a lease.&lt;br&gt;(5) Surrender of lease: The same duty as on a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium.&lt;br&gt;(6) Lease executed in pursuance of a duly stamped agreement for a lease: $3. Stamp Ordinances, 1921 to 1929 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, 1921 to 1929 MORTGAGE Letter of Attorney See Power of Attorney Letter of Credit See Bill of Exchange (4) 26 Letter of hypothecation Referring to particular property: $3; General: $6 Stamp Ordinances, 1921 to 1929 27 Letters Patent, Assignment of $10 Stamp Ordinances, 1921 to 1929 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 20 cents for every $100 or part thereof of the money secured Stamp Ordinances, 1921 to 1929 Authority: Stamp Ordinances, 1921 to 1929. Page 13–16
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(A 18) SPECIFICATION OF TAXES, DUTIES, &amp;c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES,—Continued. Erception. Policies of insurance, duplicates of : of insurance (8). Equitable mortgage : See Mortgage. Exchange, Exchange Contraer Cancellation Note, See Policy The same duty s 0124 conveyance on sale for u consideration equal to the value of the property of the greater value, † 10 cents for every $500 or part thereof. 21, Foreclosure Order, the duty to be enlenlated on Į $1 for every $100 or part the value of the property, Foreign Attachment Bond, Further Charge: See Mortgage. Gift: See Voluntary disposition inter eiros. Godown Warrant,..... Guarantee: See Agreement. Hypothecation: See Letter of Hypotheration, Insurance: See Policy of Insurance. Lease. thereof. {$1 for every $100 or part thereof. 20 cents. (1) If granted in consideration of a premium or fine, (2) If granted in consideration of a rent, The same duty as ou A conveyance on sule, the duty to be calculated on the premium or fine. Where the term is not defin- ed at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year, Where the teria specifiod in the lease exceeds oue year but does not exceed three years: 51) cents for every $100 or part thereof of the rent for one year. Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year. (3) If the consideration includes both premium or j The total of both the above fine and rent. - - - - - - - - (4) Agreement for a lease, (5) Surrender of lense, (6) Lease executed in pursuance of a duly stumpex} agreement for a lease, Letter of allotment or any other documour 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. MAAHANTU Letter of Attorney: See Power of Attorney, Letter of Credit: See Bill of Exchange (4). Letter of hypothecation, Letters Patout, Assignment of, Markétable security issued in the Colony, or made or issued by or on behalf of a corporate or un- incorporate body formed or established in the Colony,... { Juties, The same duty as on a lease. The same duty as 011 ft lease for the residue of the term surremlered, any price or consideration for surrenilor being rogarded as premium, *3. 10 cents. Referring to particular pro- perty: $3. General: $6. $10. 20 couts for every $100 or part therof of the money secured. Stamp Ordinances, 1921 to 1929. 13 Page 15Page 16 14
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(A 18)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES,—Continued.

Erception.

Policies of insurance, duplicates of :

of insurance (8).

Equitable mortgage :

See Mortgage.

  1. Exchange,
  1. Exchange Contraer Cancellation Note,

See Policy

The same duty s 0124 conveyance on sale for u consideration equal to the value of the property of the greater value,

† 10 cents for every $500 or

part thereof.

21, Foreclosure Order, the duty to be enlenlated on Į $1 for every $100 or part

the value of the property,

  1. Foreign Attachment Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter eiros.

  1. Godown Warrant,.....

Guarantee: See Agreement.

Hypothecation: See Letter of Hypotheration, Insurance: See Policy of Insurance.

  1. Lease.

thereof.

{$1 for every $100 or part

thereof.

20 cents.

(1) If granted in consideration of a premium or fine,

(2) If granted in consideration of a rent,

The same duty as ou A conveyance on sule, the duty to be calculated on the premium or fine. Where the term is not defin- ed at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for one year,

Where the teria specifiod in

the lease exceeds oue year but does not exceed three years: 51) cents for every $100 or part thereof of the rent for one year. Where the term specified in the lease exceeds three years: $1 for every $100 or part thereof of the rent for one year.

(3) If the consideration includes both premium or j The total of both the above

fine and rent. - - - - - - - -

(4) Agreement for a lease,

(5) Surrender of lense,

(6) Lease executed in pursuance of a duly stumpex}

agreement for a lease,

  1. Letter of allotment or any other documour 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.

MAAHANTU

Letter of Attorney: See Power of Attorney, Letter of Credit: See Bill of Exchange (4).

  1. Letter of hypothecation,
  1. Letters Patout, Assignment of,
  1. Markétable security issued in the Colony, or made or issued by or on behalf of a corporate or un- incorporate body formed or established in the Colony,...

{

Juties,

The same duty as on a lease. The same duty as 011 ft lease for the residue of the term surremlered, any price or consideration for surrenilor being rogarded as premium,

*3.

10 cents.

Referring to particular pro-

perty: $3. General: $6.

$10.

20 couts for every $100 or part therof of the money secured.

Stamp Ordinances, 1921 to

1929.

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