1933 — Page 26

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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 Exemptions / Notes Duty Rate Authority
40. Shares (1) Transfer of Exemptions:<br>(a) Transfers of shares on share registers which are not required by law to be kept within the Colony.<br>(b) Transfers of share warrants to bearer. 20 cents for every $100 or part thereof of the value of the shares on the date of stamping. Stamp Ordinances, 1921 to 1929
40. Shares (2) Transfer for a nominal amount, in the discretion of the Collector $2 Stamp Ordinances, 1921 to 1929
40. Shares (3) Share Warrant to Bearer, issued in the Colony $1 for every $100 or part thereof of the nominal value of the share.<br>When the value does not exceed $1,000: $1.<br>When it exceeds $1,000 but does not exceed $10,000: $3.<br>When it exceeds $10,000 but does not exceed $20,000: $5.<br>When it exceeds $20,000 but does not exceed $50,000: $7.50.<br>When it exceeds $50,000: $10. Stamp Ordinances, 1921 to 1929
40. Shares (4) Share Contract Note, on every bought note and every sold note ... Stamp Ordinances, 1921 to 1929
41. Shippers Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used When the freight is under $5: 15 cents.<br>When the freight is $5 or more: 40 cents. Stamp Ordinances, 1921 to 1929
42. Telegraphic Transfer Advice Exemption: Telegraphic transfers in silver currencies from the Colony to China. 10 cents for every $500 or part thereof, to be calculated on the equivalent in Hong Kong currency of the money despatched. Stamp Ordinances, 1921 to 1929
43. Trade Mark (or trade marks), together with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assignment of Cross-references: Transfer: See Mortgage, Shares and Telegraphic Transfer Advice.<br>Travellers Cheque: See Bill of Exchange (5). $10 Stamp Ordinances, 1921 to 1929
43A. Vesting Order (other than a vesting order which is a conveyance on sale), including the transfer of any property transferred by the order $20 Stamp Ordinances, 1921 to 1929
44. Voluntary disposition inter vivos, the duty to be calculated on the value of the property $1 for every $100 or part thereof of the value of the property conveyed or transferred. Stamp Ordinances, 1921 to 1929

Cross-references:

Statutory Declaration: See Affidavit.

Surrender of Lease: See Lease (5).

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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 Exemptions / Notes Duty Rate Authority 40. Shares (1) Transfer of Exemptions:&lt;br&gt;(a) Transfers of shares on share registers which are not required by law to be kept within the Colony.&lt;br&gt;(b) Transfers of share warrants to bearer. 20 cents for every $100 or part thereof of the value of the shares on the date of stamping. Stamp Ordinances, 1921 to 1929 40. Shares (2) Transfer for a nominal amount, in the discretion of the Collector $2 Stamp Ordinances, 1921 to 1929 40. Shares (3) Share Warrant to Bearer, issued in the Colony $1 for every $100 or part thereof of the nominal value of the share.&lt;br&gt;When the value does not exceed $1,000: $1.&lt;br&gt;When it exceeds $1,000 but does not exceed $10,000: $3.&lt;br&gt;When it exceeds $10,000 but does not exceed $20,000: $5.&lt;br&gt;When it exceeds $20,000 but does not exceed $50,000: $7.50.&lt;br&gt;When it exceeds $50,000: $10. Stamp Ordinances, 1921 to 1929 40. Shares (4) Share Contract Note, on every bought note and every sold note ... Stamp Ordinances, 1921 to 1929 41. Shippers Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used When the freight is under $5: 15 cents.&lt;br&gt;When the freight is $5 or more: 40 cents. Stamp Ordinances, 1921 to 1929 42. Telegraphic Transfer Advice Exemption: Telegraphic transfers in silver currencies from the Colony to China. 10 cents for every $500 or part thereof, to be calculated on the equivalent in Hong Kong currency of the money despatched. Stamp Ordinances, 1921 to 1929 43. Trade Mark (or trade marks), together with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assignment of Cross-references: Transfer: See Mortgage, Shares and Telegraphic Transfer Advice.&lt;br&gt;Travellers Cheque: See Bill of Exchange (5). $10 Stamp Ordinances, 1921 to 1929 43A. Vesting Order (other than a vesting order which is a conveyance on sale), including the transfer of any property transferred by the order $20 Stamp Ordinances, 1921 to 1929 44. Voluntary disposition inter vivos, the duty to be calculated on the value of the property $1 for every $100 or part thereof of the value of the property conveyed or transferred. Stamp Ordinances, 1921 to 1929 Cross-references: Statutory Declaration: See Affidavit. Surrender of Lease: See Lease (5).
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24 (A 24 ) SPECIFICATION OF TAXES, DUTIES, &amp;c. Act of Colonial Legislature or other Authority under which levied. STAMP DUTIES:- Shares. INTERNAL REVENUE,—Continued. (1) Transfer of. Exemptions. (a) Transfers of shares on share registers which are not required by law to be kept within the Colony. (6) Transfers of share warrants to bearer. (2) Transfer for a nominal amount, in the discretion of the Collector, (3) Share Warrant to Bearer, issued in the Colony,... (4) Share Contract Note, on every bought note and every sold note ........................................ Shippers Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used Statutory Declaration : See Affidavit. Surrender of Lease: See Lease (5). Telegraphic Transfer Advice Exemption. Telegraphic transfers in silver currencies from the Colony to China. Trade Mark (or trade marks), together with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assignment of Transfer See Mortgage, Shares and Telegraphic Transfer Advico, Travellers Cheque : See Bill of Exchange (5). 43A. Vesting Order (other than a vesting order which 20 cents for every $100 or part thereof of the value of the shares on the date of stamping. } $2. $1 for every $100 or part thereof of the nominal value of the share. When the value does not exceed $1,000 : $1. When it exceeds $1,000 but does not exceed $10,000: $3. When it exceeds $10,000 but does not exceed $20,000: $5, When it exceeds $20,000 but does not exceed $50,000 $7,50. When it exceeds $50,000: $10. When the freight is under $5: 15 cents. When the freight is $5 or more: 40 cents, 10 cents for every $500 or part thereof, to be calcu- Inted on the equivalent in Hong Kong currency of the money despatched. $10. is a conveyance on sale), including the transfer of any { $20, property transferred by the order Voluntary disposition inter vicos, the duty to be calculated on the value of the property #I for every $100 or part thereof of the value of the property conveyed or transferred. Stamp Ordinances, 1921 to 1929,
2026-07-15 09:53:41 · Baseline
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24

(A 24 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES:-

  1. Shares.

INTERNAL REVENUE,—Continued.

(1) Transfer of.

Exemptions.

(a) Transfers of shares on share registers which

are not required by law to be kept within the Colony.

(6) Transfers of share warrants to bearer.

(2) Transfer for a nominal amount, in the discretion of the Collector,

(3) Share Warrant to Bearer, issued in the Colony,...

(4) Share Contract Note, on every bought note and every sold note ........................................

  1. Shippers Books (Chinese) and all other receipts for goods shipped given by or on behalf of the owner or master of a vessel where bills of lading are not used

Statutory Declaration : See Affidavit. Surrender of Lease: See Lease (5).

  1. Telegraphic Transfer Advice

Exemption.

Telegraphic transfers in silver currencies from the

Colony to China.

  1. Trade Mark (or trade marks), together with the goodwill of the business concerned in the goods for which it has (or they have) been registered, Assignment of

Transfer See Mortgage, Shares and Telegraphic Transfer Advico,

Travellers Cheque : See Bill of Exchange (5).

43A. Vesting Order (other than a vesting order which

20 cents for every $100 or part thereof of the value of the shares on the date of stamping.

} $2.

$1 for every $100 or part thereof of the nominal value of the share. When the value does not

exceed $1,000 : $1. When it exceeds $1,000 but does not exceed $10,000: $3.

When it exceeds $10,000

but does not exceed $20,000: $5,

When it exceeds $20,000 but does not exceed $50,000 $7,50. When it exceeds $50,000:

$10.

When the freight is under

$5: 15 cents. When the freight is $5 or

more: 40 cents,

10 cents for every $500 or part thereof, to be calcu- Inted on the equivalent in Hong Kong currency of the money despatched.

$10.

is a conveyance on sale), including the transfer of any { $20, property transferred by the order

  1. Voluntary disposition inter vicos, the duty to be calculated on the value of the property

#I for every $100 or part thereof of the value of the property conveyed or transferred.

Stamp Ordinances, 1921

to 1929,

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