1936 — Page 24

(A 21 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

INTERNAL REVENUE,—Continued.

STAMP DUTIES:-

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 Colong on demand or at sight or on prosentatiou (except a cheque),

(2) Cheque,

2

(3) Circular Note, if issued within the Colony (on

each separate note),.....

(4) Letter of Credit, if issued within the Colony,...

Exemption.

Letter of credit grauted in the Colony, authorising drafts to be drawn out of the Colour payable in the Colony.

(5) "Traveller's Cheque", if issued within the Colony (on 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 negotiated, within the Colony... (7) Promissory Note of any kind whatsoever (except a bank note), if drawn, 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 Hending No. 41. Bill of Sale.

Absolute: See Conveyance. By way of security:

See Mortgage.

One per centum per autumn on the average value of bank notes in circulation, to be paid mouthly by the banker to the Collector, provided that the duty to be paid by the bauker in respect of $1 notes shall It exceed one per cent um per unnum оп two million dollars. Provided also that, with effect from the 19th December, 1929 and pending the further order or regulation of the Governor in Council, the daty on bank notes of the Hongkong and Shangbai Banking Corporation shall not exceed one per cent. per annum on $45,000,000 of the aggregate bank note issues of such corporation.

10 cents.

10 cents.

10 cents for every $500) or

part thereof.

Do.

Do.

Do,

10 cents for the first $100, or part thereof, and 5 cents for every subsequent ¦ $100 or part thereof,

When the freight is under

#5: 15 cents.

When the freight is $5 or

more: 40 cents,

12. Boad, Bottomry, General Average, or Res- 25 cents for every $100 or

pondentia, நங்கர்த்

12A. Bond to secure the payment or repayment

of money,

Brokers Note: See Shares (4),

part thereof.

20 cents for every $100 or

part thereof of the penalty or maximum amount pay- able.

13. Certificate to practise to be taken out yearly $50 for every calendar year (Section 21),...................

or part thereof.

Stamp Ordinances, 1921

to 1936.

21