1937 — Page 23

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(A 21 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES;—

9. Bank Note,

INTERNAL REVENUE,—Continued.

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 Colony)

on demand or at sight or on presentation (except a cheque),

(2) Cheque,

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

each separate note)......

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

Exemption.

Letter of credit granted in the Colony, authorising drafts to be drawn out of the Colony payable in the Colony. (5) “Traveller's' Cheque", if issued within the Colony (on caeli separate “choque” or “unte”), (6) Bill of Exeliange 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 ncgotiated, within the Colony, (7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payal:le, 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, (ench part of every set),

Note:

For all other ships reipts, including Chinese shippers books, see 11 zading No. 41. Bill of Sale.

Absolute: See Conveyance. By way of security:

See Mortgage.

One per centum per anuum on the average value of bank notes in circulation, to be paid monthly by the banker to the Collector, provided that the duty to be paid by the banker in respect of $1 notes shall, not exceed one per cent- um per annum on 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 dary on bank notes of the Hongkong and Shanghaij Banking Corporation shall, not exceed one per cent per annum on $15,000,000 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 eents for every subsequent $100 or part thereof.

When the freight is under

$5: 15 cents.

When the freight is $5 or

more: 40 centa.

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

poudentia,

12A. Bond to secure the pay nent or repayment of money, ....................................

part thereof.

20 cents for every $100 or

part thereof of the penalty

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or maximum amount pay- able,

Stamp Ordinanceɛ, 1921

to 1936.

Brokers Note: See Shinres (4),

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

or part thereof.

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