1938 — Page 21

(A 19 )

SPECIFICATION OF TAXES, DUTIES, &c.

| Act of Colonial Legislature

or other Authority under which levied.

INTERNAL REVENUE, —Continued.

ESTATE DUTY:-

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,

Interest at % per anuum is also payable on estate duty from the date of death up to the date of delivery of affidavit or account within six months, and there- after at 8%.

Failure to deliver an account within the prescribed period renders the person accountable liable to estate duty at treble rates.

Heavy penalties are prescribed for individuals, businesses etc. dealing with estates, or the income of estates, before duty has been paid or otherwise failing to comply with the provisions of the Ordinance.

Stamp DUTIES:-

1. Adjudication Fee (to be paid on the requisi- | tion or other application for adjudication)

2. Affidavit, Affirmation, Declaration, and Statu-

tory Declaration,

| ક્રૂડ. } $3.

Estate Duty Ordinances,

1915 to 1936.

Exemptions.

(a) Affidavit or declaration made for the immediate purpose of being filed, read or used in any court, or before any judge or officer of any

court

(6) Affidavit or declaration made for the sole pur- pose of enabling any person to receive any pension or charitable allowance.

(c) Affidavit or declaration by an interpreter as to the interpretation of a duly stamped or ex- empted instrument, made at the same time as such duly stamped or exempted instrument.... (d) Affidavit or declaration required to be made pursuant to any Ordinance relating to marriages. (e) Affidavit or declaration for the Commissioner under Estate Duty Ordinance, 1915............. (ƒ) Affidavit or declaration intended for use solely

outside the Colony.

Affirmation: See Affidavit,

3. Agreement or any memorandum of agreement, made under band only, and not otherwise specifically charged with any duty, whether the same be only $1. evidence of a contract, or obligatory upon the parties from its being a written instrument,

Exemptions.

(4) Agreement or memorandum between the master

and mariners of any ship for wages,

(6) Passage ticket,

(c) Agreement relating to the sale of goods,

See also:-

Agreement for lease,

Exchange Contract.

Godown Warrant,

Share contract.

31. (1) Agreement or contract for the sale of any equitable estate or interest in any property what-

soever

$1 for every $100 or part, thereof of the amount or value of the consideration.[ ]

Stamp Ordinances, 1921

to 1936.

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