1937 — Page 25

(A 23 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

INTERNAL REVENUE,—Continued.

STAMP DUTIES:—

Exception.

Policies of insurance, duplicates of :

See Policy

of insurance (8).

Equitable mortgage: See Mortgage,

19. Exchange,

20. Exchange Contract Cancellation Note,

21. Foreclosure Order, the duty to be calculated on

the value of the property,

22. Foreign Attachmont Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter rivos,

23. Godown Warraut,.......

Guarantee: See Agreement.

Hypothccation: See Letter of Hypothecation, Jusurance: See Policy of Insurance,

24. Lease.

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

(2) If granted in consideration of a rent,

The same duty as ou а 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.

$1 for every $100 or part

thereof.

$1 for every $100 or part

thereof.

20 cents.

The same duty as 011

conveyance on sale, the duty to be calculated on the preinium 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 our 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 years: $1 for every $100 or part thereof of the rent for one year.

(3) If the consideration includes both premium or ƒ 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 si

stamped agreement for a lease,

25. Letter of allotment or any other document having the effect of a letter of allotment of shures in any company or proposed company or in respect of any loan raised or proposed to be mised by any company or proposed coiupany, and letter of renunciation.

Letter of Attorney: Sre Power of Attorney, Letter of Credit: Sre Bill of Exchange (1).

duties,

The same duty as on a lense. The same duty as Ou h lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium.

$3.

10 cents.

Stamp Ordinances, 1921

to 1936.