1933 — Page 23

(A 21 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority under which levied.

STAMP DUTIES:—

INTERNAL REVENUE,—Continued.

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,

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 an- incorporate body formed or established in the Colony,...

29. Mortgage.

(1) Being the only or principal or primary security,

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(2) Being a collateral or auxiliary or additional or ↑

substituted security, (other than a mortgage executed in pursuance of a duly stumped 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), (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not, (4) Transfer or assignment of any mortgage, bond, debenture, or covenant (except a marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment,

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(5) Where any further money is added to the money

already secured,

(6) Agreement for a mortgage,

(7) Re-conveyance, reassignment, release, dis- charge, surrender, or renunciation, of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured,

10 cents.

Referring to particular pro-

perty: $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 see Section 33).

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

10 cents for every $100 or part thereof of the prin- cipul sum secured.

Do.

20 cents for every $100 or

part thereof of the addi tional principal secured.

Bum

20 cents for every $100 or part thereof of the prin- cipal sum to be secured. Where the whole of the principal sum secured is released or discharged, 10 cents for every $500 or part thereof of the prin- cipal sum secured. Where a portion of the principal sum secured is released or discharged, 10 cents for every $500 or part thereof of the amount actually released or discharged. Provided that any portion of the principal sum not expressed in any prior instrument then to be re- leased or discharged shall be deemed to be released by the final instrument of reconveyance, reassign- ment, release, discharge, surrender, or renuncia- tion.

Stamp Ordinances, 1921 to

1929.

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