| 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.
Page 13–16
(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.
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,
Further Charge: See Mortgage.
Gift: See Voluntary disposition inter eiros.
Guarantee: See Agreement.
Hypothecation: See Letter of Hypotheration, Insurance: See Policy of Insurance.
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,
MAAHANTU
Letter of Attorney: See Power of Attorney, Letter of Credit: See Bill of Exchange (4).
{
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
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