1934 — Page 21

STAMP DUTIES :-

( A 19 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

INTERNAL REVENUE,—Continued.

9. Bank Note,

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

(1) Bill of Exchange payable within the Colony on demand or at sight or on prosentation (except a cheque),

(2) Cheque,

¡ 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-

per ENQUIL on two million dollars. Provided also that, with effect from the 19th December, 1929| and pending the further order or regulation of the Governor in Conueil, the daty on bank notes of the Hong Kong and Shanghai, Banking Corporation shall not exceed one per cent per annum on $45,000,000 of the aggregate bank note issues of such cor- poration.

10 cents.

10 cents.

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

each 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 (ou each separate “cheque" or "note"), (6) Bill of Exchange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotinted, within the Colony,.. (7) Promissory Note of any kind whatsoever (except a bank note), if drawu, 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 Healing No, 41, Bill of Sale.

Absolute: See Conveyance. By way of security;

See Mortgage.

part thereof.

Do.

Do.

Do.

Do.

When the freight is under

$5: 15 cents.

When the freight is $5 or

more: 40 cents.

Stamp Ordinances, 1921

to 1929.

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