1937 — Page 25

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

INTERNAL REVENUE—Continued.

STAMP DUTIES

Item Description Duty Payable Enacting Authority
19 Exchange 20 cents Stamp Ordinances, 1921 to 1936
20 Exchange Contract Cancellation Note 10 cents Stamp Ordinances, 1921 to 1936
21 Foreclosure Order (duty calculated on value of property) $1 for every $100 or part thereof Stamp Ordinances, 1921 to 1936
22 Foreign Attachment Bond $1 for every $100 or part thereof Stamp Ordinances, 1921 to 1936
23 Godown Warrant 20 cents Stamp Ordinances, 1921 to 1936
24 Lease Stamp Ordinances, 1921 to 1936
(1) If granted in consideration of a premium or fine The same duty as on a conveyance on sale for a consideration equal to the premium or fine. Where the term is not defined 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 one 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.
(2) If granted in consideration of a rent $1 for every $100 or part thereof of the rent for one year
(3) If the consideration includes both premium or fine and rent The total of both the above duties
(4) Agreement for a lease The same duty as on a lease
(5) Surrender of lease The same duty as on a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium
(6) Lease executed in pursuance of a duly signed agreement for a lease $3
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 renunciation $3 (letter of allotment)<br>10 cents (letter of renunciation) Stamp Ordinances, 1921 to 1936

Exceptions and Cross-References:

  • Policies of insurance, duplicates of: See Policy of insurance (8).
  • Equitable mortgage: See Mortgage.
  • Further Charge: See Mortgage.
  • Gift: See Voluntary disposition inter vivos.
  • Guarantee: See Agreement.
  • Hypothecation: See Letter of Hypothecation.
  • Insurance: See Policy of Insurance.
  • Letter of Attorney: See Power of Attorney.
  • Letter of Credit: See Bill of Exchange (1).

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SPECIFICATION OF TAXES, DUTIES, &amp;c. Act of Colonial Legislature or other Authority under which levied. INTERNAL REVENUE—Continued. STAMP DUTIES Item Description Duty Payable Enacting Authority 19 Exchange 20 cents Stamp Ordinances, 1921 to 1936 20 Exchange Contract Cancellation Note 10 cents Stamp Ordinances, 1921 to 1936 21 Foreclosure Order (duty calculated on value of property) $1 for every $100 or part thereof Stamp Ordinances, 1921 to 1936 22 Foreign Attachment Bond $1 for every $100 or part thereof Stamp Ordinances, 1921 to 1936 23 Godown Warrant 20 cents Stamp Ordinances, 1921 to 1936 24 Lease Stamp Ordinances, 1921 to 1936 (1) If granted in consideration of a premium or fine The same duty as on a conveyance on sale for a consideration equal to the premium or fine. Where the term is not defined 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 one 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. (2) If granted in consideration of a rent $1 for every $100 or part thereof of the rent for one year (3) If the consideration includes both premium or fine and rent The total of both the above duties (4) Agreement for a lease The same duty as on a lease (5) Surrender of lease The same duty as on a lease for the residue of the term surrendered, any price or consideration for surrender being regarded as premium (6) Lease executed in pursuance of a duly signed agreement for a lease $3 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 renunciation $3 (letter of allotment)&lt;br&gt;10 cents (letter of renunciation) Stamp Ordinances, 1921 to 1936 Exceptions and Cross-References: Policies of insurance, duplicates of: See Policy of insurance (8). Equitable mortgage: See Mortgage. Further Charge: See Mortgage. Gift: See Voluntary disposition inter vivos. Guarantee: See Agreement. Hypothecation: See Letter of Hypothecation. Insurance: See Policy of Insurance. Letter of Attorney: See Power of Attorney. Letter of Credit: See Bill of Exchange (1).
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(A 23 ) SPECIFICATION OF TAXES, DUTIES, &amp;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, Exchange, Exchange Contract Cancellation Note, Foreclosure Order, the duty to be calculated on the value of the property, Foreign Attachmont Bond, Further Charge: See Mortgage. Gift: See Voluntary disposition inter rivos, Godown Warraut,....... Guarantee: See Agreement. Hypothccation: See Letter of Hypothecation, Jusurance: See Policy of Insurance, 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 &#039; 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, 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.
2026-07-16 06:53:24 · Baseline
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(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,

  1. Exchange,
  1. Exchange Contract Cancellation Note,
  1. Foreclosure Order, the duty to be calculated on

the value of the property,

  1. Foreign Attachmont Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter rivos,

  1. Godown Warraut,.......

Guarantee: See Agreement.

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

  1. 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,

  1. 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.

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