Directory_and_Chronicle_1886 — Page 1096

Directories & Chronicles 香港指南 All

SCHEDULE.

LIST OF STAMP DUTIES UNDER ORDINANCE No. 15 of 1884.

Norɛ.-A document containing or relating to several distinct matters is to be separately and distinctly charged with duty in respect of each of such matters. Any document liable to Stamp duty under more than one article of this Schedule shall be charged under that article which imposes the highest duty.

1.—ADJUDICATION as to the amount of stamp duty to be levied on any

document 2.-AGREEMENT, or any minute or memorandum of an agreement, not"

being under seal, or of the nature of an obligation for the payment of money, and not specially charged with duty under this schedule, whether the same be only evidence of a contract, or obligatory on the parties; or in the case of letters offered in evidence to prove an agreement, any one of such letters

$1.

50 cents.

See articles 22 and 24.

NOTE.-Agreements as to letting or tenancy are in all cases chargeable as leases. AGREEMENT or Contract accompanied with the deposit of Title Deeds to any immovable property, or for securing the payment or repay- ment of any money or stock

See Mortgage, 26.

EXEMPTION, Label, slip, or memorandum containing the heads of any Insurance to be effected by means of a duly

stamped Policy or Risk Note. Memorandum, letter, or agreement made for or relating to the sale of any goods, wares, or merchandise, or to the

sale of a y shares in any public company, not being a Broker's note or document given by a Broker.

Seaman's advance note, or memorandum, or agreement made between the master and mariners of any ship for

wages.

Emigration Contract,

Passage Ticket.

3. ARBITRATION AWARD

4.—ARTICLES OF CLERKSHIP, or Contract whereby any person shall first become bound to serve as a clerk in order to his admission as an Attorney or Solicitor

ASSIGNMENT, by way of security, or of any security.

Upon a sale

5.-ATTESTED COPY of any Document chargeable with Stamp Duty under

this Schedule

AVERAGE STATEMENT

6. BANK CHEQUE payable on demand to any person, to bearer, or order.

7.-BANK NOTES, or other obligations for the payment of money issued by any Banker or Banking Company in the Colony for local circula tion and payable to bearer on demand.......

8.-BILLS OF EXCHANGE payable on demand.........

BILL OF EXCHANGE, Promissory Note, or other obligation for the pay- ment of money, not otherwise specially charged with duty under this Schedule, or if bearing no date of making or payment

$1.

$50.

See Mortgag♪, 26. See Conveyance, 14.

$1.

See Bond, 10.

2 cents.

Two-thirds per cent per annum on the average value of such notes in circulation. To be collected monthly on a state- ment thereof to be furnished by each Banker or Banking Company to the Collector of Stamp Revenue at the end of each month, and to be signed by the Banker, or Manager, or Agent, and Accountant of such Banker or Banking Company. 2 cents. Under, $10.

50.

Free. 02 cents

250.

05

"

"

Inh,

10

1,000.

20

$2,000.

БП JJ

£3,000.

$1.00.

13

$5,000.

$1.50.

"

$10,000.

$2.00.

DE

$15,000.

$3.00.

Every additional 85,000

$0.50.

or part thereof,

NOTE. When Bills of Exchange or other such documents are drawn in sets of two or more, half the above duties to be charged on each part of a set. If the Duty be 5 cents the first part of the set shall be charged 3 cents, and the other parts 2 cents each. EXEMPTION.-Bill or Promissory Note for $10 and under. Bill on the owners of any vessel for wages due to any

seaman of such vessel.

9.-BILL OF LADING, or ship's receipt where bills of lading are not used,

10 cents.

EXEMPTION.-Bill of Lading for goods shipped by any Government Officer on account of Government. 10.—Bond, or other obligation concerning RE-PONDENTIA and Bot- TOMRY, and Average Statement, or Bond where no statement is drawn up

BOND for securing the payment or repayment of money not otherwise provided for, or for the transfer or re-transfer of stock, or accom- panying the deposit of Title Deeds to any immovable property

BOND

11.-BROKER'S NOTE, or any document having reference to the sale or

purchase of any merchandise, given by any Broker...

12. CHARTER PARTY, or any Agreement or Contract for the charter or hiring of any sea-going ship or vessel, to be charged on the esti- mated freight....

10 cents for every $100 or part thereof.

See Mortgage, 26.

See also Articles 4

20, 21, 33.

50 cents.

10 cents for every $100 or part thereof.

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