1933 — Page 22

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES:—

INTERNAL REVENUE,—Continued.

Item Description Duty
18. Duplicate or counterpart of any instrument chargeable with any duty,<br>Exception.<br>Policies of insurance, duplicates of: See Policy of insurance (8).<br>Equitable mortgage: See Mortgage. Where the duty on the original instrument does not exceed $2: the same duty as the original instrument.<br>Where the duty on the original instrument exceeds $2: $2.
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.
20. Exchange Contract Cancellation Note 10 cents for every $500 or part thereof.
21. Foreclosure Order, the duty to be calculated on the value of the property $1 for every $100 or part thereof.
22. Foreign Attachment Bond $1 for every $100 or part thereof.
Further Charge: See Mortgage.
Gift: See Voluntary disposition inter vivos.
23. Godown Warrant 20 cents.
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, the duty to be calculated on the premium or fine.
(2) If granted in consideration of a rent 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.
(3) If the consideration includes both premium or fine and rent The total of both the above duties.
(4) Agreement for a lease The same duty as on a lease.
(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.
(6) Lease executed in pursuance of a duly stamped agreement for a lease $3.

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:— INTERNAL REVENUE,—Continued. Item Description Duty 18. Duplicate or counterpart of any instrument chargeable with any duty,&lt;br&gt;Exception.&lt;br&gt;Policies of insurance, duplicates of: See Policy of insurance (8).&lt;br&gt;Equitable mortgage: See Mortgage. Where the duty on the original instrument does not exceed $2: the same duty as the original instrument.&lt;br&gt;Where the duty on the original instrument exceeds $2: $2. 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. 20. Exchange Contract Cancellation Note 10 cents for every $500 or part thereof. 21. Foreclosure Order, the duty to be calculated on the value of the property $1 for every $100 or part thereof. 22. Foreign Attachment Bond $1 for every $100 or part thereof. Further Charge: See Mortgage. Gift: See Voluntary disposition inter vivos. 23. Godown Warrant 20 cents. 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, the duty to be calculated on the premium or fine. (2) If granted in consideration of a rent 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. (3) If the consideration includes both premium or fine and rent The total of both the above duties. (4) Agreement for a lease The same duty as on a lease. (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. (6) Lease executed in pursuance of a duly stamped agreement for a lease $3. Stamp Ordinances, 1921 to 1929.
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20 ( A 20 ) SPECIFICATION OF TAXES, DUTIES, &amp;c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES:- INTERNAL REVENCE,—Continued. Duplicate or counterpart of any instrument chargeable with any duty, Exception. Policies of insurance, duplicates of: See Policy of insurance (8). Equitable mortgage: See Mortgage. Exchange, Exchange Contract Cancellation Note, Where the duty on the original instrument does not exceed $2: the same duty as the original in- strument. Where the duty on the original instrument ex- ceeds $2: $2. The same duty as ona 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, Foreclosure Order, the duty to be calculated on j $1 for every $100 or part the value of the property, Foreign Attachment Bond, Further Charge: See Mortgage. Gift: See Voluntary disposition inter vivos. Godown Warrant,. Guarantee: See Agreement. thereof. $1 for every $100 or part thereof. ---------Dan 20 cents. Hypothecation: See Letter of Hypothecation, Insursuce: See Policy of Insurance. Lease. (1) If granted in consideration of a premium or fine, (2) If granted in consideration of a rent, (8) If the consideration includes both premium or fine and rent,.............................. (4) Agreement for a lease, (5) Surrender of lense, 1 (6) Leane executed in pursuance of a duly stampod agreement for a lease, The same duty as опя conveyance on sale, 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 rout for one year. Where the term specified in the lease exceeds oue 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. The total of both the above duties. The same duty as on a lease. The same duty as опа lease for the residue of the term surrendered, any price or consideration for surrender being regarded 88 premium. $3. Stamp Ordinances, 1921 to 1929.
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20

( A 20 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES:-

INTERNAL REVENCE,—Continued.

  1. Duplicate or counterpart of any instrument chargeable with any duty,

Exception.

Policies of insurance, duplicates of: See Policy

of insurance (8).

Equitable mortgage: See Mortgage.

  1. Exchange,
  1. Exchange Contract Cancellation Note,

Where the duty on the original instrument does not exceed $2: the same duty as the original in-

strument.

Where the duty on the original instrument ex- ceeds $2: $2.

The same duty as ona 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,

  1. Foreclosure Order, the duty to be calculated on j $1 for every $100 or part

the value of the property,

  1. Foreign Attachment Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter vivos.

  1. Godown Warrant,.

Guarantee: See Agreement.

thereof.

$1 for every $100 or part

thereof.

---------Dan

20 cents.

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

  1. Lease.

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

(2) If granted in consideration of a rent,

(8) If the consideration includes both premium or

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

(4) Agreement for a lease,

(5) Surrender of lense,

1

(6) Leane executed in pursuance of a duly stampod

agreement for a lease,

The

same duty as опя conveyance on sale, 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 rout for

one year.

Where the term specified in

the lease exceeds oue 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.

The total of both the above

duties.

The same duty as on a lease. The same duty as опа lease for the residue of the term surrendered, any price or consideration for surrender being regarded 88 premium.

$3.

Stamp Ordinances, 1921

to 1929.

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