1932 — Page 15

(A 13)

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES :-

LICENCES, &c.,— Continued.

Exception.

-

Policies of insurance, duplicates of :

of insurance (8).

Equitable mortgage: See Mortgage.

See Policy

21. Foreclosure Order, the duty to be calculated on

the value of the property,

22. Foreign Attachment Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter viens,

28. Godown Warrant,..

Guarantee: See Agreement.

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

24. Lease.

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

(2) If granted in consideration of a rent,

r

$1 for every $100 or part

thereof.

$1 for every $100 or part

thereof.

20 cents.

The same duty as On 8 conveyance on sale, the duty to be calculated ou 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 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. 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 premina or j The total of both the above

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

(4) Agreement for a lease,

(5) Surrender of lense,

-

(6) Lease excented in pursuance of a duly stamped

agreement for a lease,

23. Letter of allotment or any other document having the effect of a letter of alloiment of shares in Atty 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,

Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (4). 26. Letter of hypothecation,

27. Letters Patent, Assignment of,

28. Marketable 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,...

29. Mortgage.

(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 pursuance of a duty stamped agreement for a mortgage), or being a mortgage executed by way of further assurance, provid ed in every case that the principal security was duly stamped under sub-heading (1), .

duties.

The same duty as on a lease. The same duty as ON H lease for the residue of ube term surrendered, any price or consideration for aurrender being regarded as premium.

$3.

10 cents.

Referring to particular pro-

perly $3. General: $6. $10.

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

20 cents for every $100 or part thereof of the princi- pal sum secured." (For tontine mortgages Bec Section 33).

10 cents for every $100 or part thereof of the value of the ad-litional or sub- stituted security.

Stamp Ordinances, 1921 to

1929.

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