1935 — Page 23

Blue Books 香港計冊 All

(A 21 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority under which levied.

Stamp DUTIES :—

INTERNAL REVENUE,—Continued.

18. Duplicate or counterpart of any insiroment obargoable with any duty,

the 1

Where the duty on

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

Birament.

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

Exception.

Policies of insurance, duplicates of :

See Policy

of insurance (8).

Equitable mortgage : See Mortgage.

19. Exchange,

20. Exchange Contract Cancellation Note,

The same duty as on Н 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.

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

22. Foreign Attachment Bond,

Further Charge: See Mortgage,

Gift: See Voluntary disposition inter vivos,

28. Godowo Warrant,..

Guarantee: See Agreement.

Hypothecation: See Letter of Hypothecation. Insurance: See Policy of Insurando.

24. 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,

L

thereof,

$1 for every $100 or part

thereof.

20 cents.

Д

The same duty as

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 ne not to exceed one year: 25 cents for every $100 or part thereof of the reut for

one year.

Where the term specified în

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 threo 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 case. The same duty sa Ol

lease for the residue of the term surrendered, uny price or consideration for Burrender being rogarded es preminc.

Stamp Ordinances, 1921

to 1935,

(6) Lease executed in parsuvace of a duly stampsi

agreement for a lease,

} $3.

-

21

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