1936 — Page 26

(A 23)

SPECIFICATION OF TAXES, DUTIES, &c.

INTERNAL REVENUE,—Continued,

STAMP DUTIES:—

Exception.

Policies of insurance, duplientes of :

Sec Policy

of insurance (8).

Act of Colonial Legislature or other Authority under which levied.

Equitable mortgage: See Mortgage.

19. Exchange,

20. Exchange Contract Cancellation Note,

The same duty as on IL 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. Godown Warrant.......

Guarantee: See Agreement,

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

24. Lease.

(1) If granted in consideration of a premium or fine,

(2) If granted in consideration of a rent,

thereof.

$1 for every *100 or part

thereof.

20 cents.

The same duty as OD A Conveyance ou sale, the duty to be calculated ou the premium or fine. Where the term is not defin- ed at all, or is uncertain, or is so defined as not to exceed one year: 25 cents for every $100 or part thereof of the rent for

one year.

Where the term specified in

the lease exceeds oue 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 three yeurs: $1 for every $100 or part thereof of the rent for one year.

(8) If the consideration includes both premium or j The total of both the above

fine and rent,..

(4) Agreement for a lease,

(5) Surrender of lease,

(6) Lease executed in pursuance of a duly stamped

agreement for a lease,

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 renunciatiou.

Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (4).

Juties.

The same duty as on a lease. The same duty as

$3.

A

leuse for the residue of the torm surrendered, any price or consideration for Burrender being regarded as premium.

10 cents.

Stamp Ordinances, 1921

to 1936.

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