1938 — Page 26

24

(A 24 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature

or other Authority under which levied.

STAMP DUTIES:-

INTERNAL REVENUE,—Continued.

26. Letter of hypothecation,

27. Letters Patent, Assigument of,

28. Marketable security issued in the Colony, or made or issued by or on behalf of a corporate or un- incorporate body formed or established in the Colony............

29. Mortgage.

(1) Being the only or principal or primary security,

(2) Being a collateral or auxiliary or additional or 】

substituted security, (other than a mortgage executed in pursuance of a duly stamped agreement for a mortgago), or being a mortgage executed by way of further assurance, provid- ed in every ease that the principal security was duly stamped under sub-heading (1), (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not,

(4) Transfer or assignment of any mortgage, bond, Į

debenture, or covenant (except a share us defined in paragraph (28) of Section 3, or other marketable security), or of any money or stock secured by any such instrument, or by any warrant of attorney to enter up judgment, or by any judgment,

(5) Where

further any already secured,

money

is added to the money

(6) Agreement for a mortgage,

(6a) Agreement for a collateral or auxiliary or additional or substituted security or for a inortgage to be executed by way of further assurance: provided in every case that the principal security was duly stumped under sub-heading (1).

(7) Re-conveyance, reassignment. release, dis- charge, surrender, or renunciation, of any such security as aforesaid, or of the benefit thereof, or of the money thereby secured,

Referring to particular pro-

perly: $3. General: $6.

$10.

20 cents for every $100 or part therof of the money secured.

20 cents for every $100 or part thereof of the princi- pal sum secured." (For tontine mortgages ፓር Section 33).

10 cents for every $100 or part thereof of the value of the additional or sub- stituted security.

10 cents for every $100 or part thereof of the prin cipal sum secured.

Do.

20 cents for every $100 or part thereof of the addi- tional principal SIAM sccured.

20 cents for every $100 or part thereof of the prin- cipal sum to be secured.

10 cents for every $100, or part thereof, of the value of the additional or sub- stituted security.

Where the whole of the principal sum secured is released or discharged, 10 cents for every $500 or part thereof of the prin- cipal sum secured. Where a portion of the principal sum secured is released or discharged, 10 cents for every $500 or part thereof of the amount actually released or discharged. Provided that any portion of the principal sum not expressed in any prior instrument then to be re- leased or discharged shall be deemed to be released by the Gnal instrument of reconveyance, reassigu- ment, release, discharge, surrender, or renuncin- tion.

Stamp Ordinances, 1921 to

1936.