1936 — Page 30

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which leviod.

Internal RevENUE,—Continued,

STAMP DUTIES :—

40. Shares.

(1) Transfer of.

Exemptions.

(a) Transfers of shares on ebare registers which are not required by law to be kept within the Colony.

(6) Transfers of share warrants to bearer.

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

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

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

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

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

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 no

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.

Stamp Ordinances, 1921

to 1986.

42. Telegraphic Transfer Advice

|

Exemption.

Telegraphic transfers in silver currencies from the

Colony to China.

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

of

Transfer See Mortgage, Shures and Telegraphic Transfer Advice.

Travellers Cheque : See Bill of Exchange (5).

434. Vesting Order (other than a vesting order which

10 cents for every $500 or part thereof, to be calcu-! Iated 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

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.

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