1938 — Page 25

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

STAMP DUTIES:

INTERNAL REVENUE,—Continued.

Exception.

Policies of insurance, duplicates of :

See Policy

of insurance (8).

See Mortgage.

Equitable mortgage:

19. Exchange,

20. Exchange Contract Cancellation Note,

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The same duty as

conveyance on sale for a consideration equal to the value of the property of the greater value.

10 cents for every 8500 or

part thereof.

21. Foreclosure Order, the duty to be calculated on $1 for every $100 or part the value of the property,

22. Foreign Attachment Bond,

Further Charge: See Mortgage.

Gift: See Voluntary disposition inter vivos.

23. Godown Warrant,

Guarantee: See Agreement.

Hypothecation: See Letter of Hypothecation. Insurance: See Policy of Insurance.

24. Lease.

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

(2) If granted in consideration of a rent,

thereof.

$1 for every $100 or part

thereof.

20 cents.

તી

The same duty as on

conveyance on sale, the duty to be calculated on the premium 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 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.

(3) If the consideration includes both premium or ( The total of both the above

fine and rent,.......

(4) Agreement for a lease,

(5) Surrender of lease,

Juties.

The same duty as on a leuse. The same duty os он A lense 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 stumped } $3.

agreement for a lease,

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 losu raised or proposed to be raised by any company or proposed company, and letter of renunciation,

Letter of Attorney: See Power of Attorney, Letter of Credit: See Bill of Exchange (4),

10 cents.

Stamp Ordinances, 1921

to 1936.

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