1932 — Page 13

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SPECIFICATION OF TAXES, DUTIES, &c.

| Act of Colonial Legislature or other Authority under which levied.

Licences, &c.,—Continued.

STAMP DUTIES:—

9. Bank Note,

+

10. Bill of Exchange (including Cheques, Circular Notes, Letters of Credit, and "Traveller's Che- ques"), and Promissory Note,

One per centum per annum on the average value of bank notes in circulation, to be paid monthly by the banker to the Collector, provided that the duty to be paid by the banker in respect of $1 notes shall not exceed one per cent-| um per unum ou two million dollars. Provided also that, with effect from the 19th December, 1929 and pending the further order or regulation of the Governor in Council, the duty on bank notes of the Hong Kong aud Shaughni Bauking Corporation shall not exceed one per cent per annum on $15,000,000|| of the aggregate bank note issues of such cor- poration.

(1) Bill of Exchange payable within the Colony

on demand or at sight or on presentation > 10 cents. (except a cheque),

(2) Cheque,

10 cents.

(3) Circular Note, if issued within the Colony (on 10 cents for every 8500 or

cach separate note),

(4) Letter of Credit, if issued 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 “noto"), (6) Bill of Exchange of any other kind whatsoever (except a bank note), if drawu, or expressed to be payable, or actually paid, or endorsed, or in any manner uegotiated, 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.

11. Bill of Lading, (each part of every set),

Note: For all other ships receipts, including

Chinese shippers books, see Heading No. 41. Bill of Sale.

Absolute See Conveyance. By way of security:

See Mortgage.

12. Bond, Bottomry, General Average, or Res- pondentia,

12A. Bond to secure the payment or repayment

of money, ....................................

Brokers Note: See Shares (4),

part thereof.

Do.

Do.

Do.

Do.

When the freight is under

$5: 15 cents.

When the freight is $5 or

more: 40 cents.

25 cents for every $100 or

part thereof.

20 cents for every $100 or

part thereof of the penalty or maximum amount pay- able.

13. Certificate to practise to be taken out yearly $50 for every calendar year (Section 21),...............................

or part thereof.

Stamp Ordinances, 1921

to 1929.

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