| Act of Colonial Legislature or other Authority under which levied. |
|---|
On every bet made on any totalisator or pari-mutuel authorised under the Betting Duty Ordinance there shall be paid a duty according to the following scale:
Where in any year ending on the 31st day of March the total gross receipts from the sale of tickets at such totalisator or pari-mutuel
| do not exceed $3,000,000 | 1% of such total |
|---|---|
| exceed $3,000,000 but do not exceed $4,000,000 | 1½% of such total |
| exceed $4,000,000 but do not exceed $5,000,000 | 2% of such total |
| exceed $5,000,000 but do not exceed $6,000,000 | 2½% of such total |
| exceed $6,000,000 | 3% of such total |
On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or subscribed.
The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, shall be jointly and severally liable for the duty payable.
Ordinance 40 of 1931, Amendment Ordinance 17 of 1933, Amendment Ordinance 26 of 1934. Resolution of Legislative Council of 13th September, 1934.
Tax is levied on payments exceeding twenty cents for admission of persons to any entertainment as spectators or members of an audience.
Where the amount of payment for admission, excluding the amount of the duty,
| does not exceed 20 cents | Free |
|---|---|
| exceeds 20 cents and does not exceed 50 cents | 5 cents |
| exceeds 50 cents and does not exceed $1.00 | 10 cents |
| exceeds $1.00 and does not exceed $2.00 | 20 cents |
| exceeds $2.00 and does not exceed $3.00 | 30 cents |
| exceeds $3.00 and does not exceed $4.00 | 40 cents |
| exceeds $4.00 and does not exceed $5.00 | 50 cents |
| exceeds $5.00 | 50 cents for the first $5.00 and 20 cents for each additional $5.00, or part thereof. |
The Colonial Treasurer is authorised to grant exemptions on the grounds stated in Section 5 of the Ordinance.
Ordinance 28 of 1930.
In the case of every person dying on or after 1st JULY, 1936, estate duty is payable at the following rates:
Where the principal value of the estate exceeds $
| Rate per cent. | |
|---|---|
| 500 but does not exceed $5,000 | 1 |
| $5,000 | 2 |
| $10,000 | 3 |
| $25,000 | 4 |
| $50,000 | 5 |
| $100,000 | 6 |
| $200,000 | 7 |
| $300,000 | 8 |
| $400,000 | 9 |
| $500,000 | 10 |
| $600,000 | 11 |
| $700,000 | 12 |
| $800,000 | 13 |
| $1,000,000 | 14 |
| $2,000,000 | 15 |
| $3,500,000 | 16 |
| $5,000,000 | 17 |
| $10,000,000 | 18 |
| $15,000,000 | 19 |
| $20,000,000 | 20 |
| $20,000,000 and over | 22 |
Estate Duty Ordinances, 1913 to 1936.
Different schedules of rates apply in the case of persons dying before 1st JULY, 1936.
Where the principal value comprises a fraction of one hundred dollars such fraction shall be reckoned as one hundred dollars.
18
(A 19 )
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
INTERNAL Reyesce,— Continued.
BETS AND SWEEPS TAX:—
On every her made on any totalisator or pari-mutuel authorised under the Bet- ting Duty Ordinance there shall be paid a duty according to the following scule:
Where in any year ending on the 31st day of March the total gross receipts from the sale of tickets at such totalisator or pari-mutuel
do not exceed $3,000,000
exceed $3,000,000 but do not exered 84,000,000 exered $4,000,000 but do not exceed $5,000,000 exeved $5,000,000 but do not ex:eed $6,000,000 exceed $6,000,000
1% of such total : 13% of such total ; .2% of such total; 23% of such total; 3% of such total.
On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent, of the amount paid, contributed or subscribed.
•
The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, shall be jointly and severally liable for the duty payable.
ENTERTAINMENTS TAX→→→
Tax is levied on payments exceeding twenty cents for admission of persons to azy entertainment as spectators or members of an audience,
Where the amount of payment for admission, excluding the amount of the daty,
does not exceed 20 cents
exccals 20 cents and does not exceed 50 cents exceeds 50 cents and does not exceed $1.00
.Free
5 cents.
Ordinance 40 of 1931, Amendment Ordin- ance 17 of 1933, Amendment Ordin- unce 26 of 1934. Re- solution of Legislative Council of 13th Sep- tember, 1934.
exceeds $1.00 and does not exceed $2.00
exccals $2.00 and does not exceed $3,00
10 cents.
Ordiunnce 28 of 1930.
20 cents.
30 cents.
40 cents.
50 cents.
exceeds $3.00 and does not exceed $4.00 exceeds $4.00 and does not exceed $5.00 exceeds $5.00...
50 cents for the first $5.00 and 20 cents for each additional $5.00, or part thereof.
The Colonial Treasurer is authorised to grant exemptions on the grounds stated in Section 5 of the Ordinance.
ESTATE DUTY:—
In the case of every person lying on or after 1st JULY, 1936, estate duty is payable at the following rates:-
Where the princival value of the estate *exceeds $
Rate per vent.
500 but does not exceed $
$
5,000
25
**
10,000
11
25,000
**
50,000
*
100.000
200,000
10
כן
300,000
"
400,000
13
11
11
500,000
**
600,000
15
11
700,000
11
30 35 40 GO VO GO GO GO GO TO CA US
5,000.
10,000......................................
1
2
25,000
50,000.. 100,000.
200,000. 300,000
6
7
400,000.. 500,000.. 600,000.
8
Q
Estate Duty Ordinances,
10
1913 to 1936.
700,000.......
800,000.................
12
800,000
$ 1,000,000..
13
11
$ 1,000,000
$ 2,000,000.
14
$ 2,000,000
**
$ 3,500,000.
15
$ 3,500,000
19
$ 5,000,000..
16
$ 3,000,000
11
$10,000,000.
17
$10,000,000
"
11
$15,000,000..
IX
$15,000,000
#
D
$20,000,000..
19
22
820,000,000
...20
Different schedules of rates apply in the case of persons dying before 1st JULY, 1936.
Where the principal value comprises a fraction of one hundred dollars such fraction shall be reckoned as one hundred dollars,
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