Directory_and_Chronicle_1899 — Page 429

HONGKONG STAMP DUTIES

379.

12.—CHAETIE PARTY, or any Agreement or Contract for the charter or) 10 cents for every hiring of any sea-going ship or vessel, to be charged on the estimated $100 or part freight.......

18.-COPY CHARTER-

Vessel under 200 tons, each copy..

over 200

..

COLLATERAL SECURITY

CONTRACT.

"

thereof.

$1. $2.

.See Mortgage, 26. See Agreement, 2.

50 cents for every $100 or part thereof.

14.-CONVEYANCE or Assignment on sale, to be levied on the amount or value of the consideration money, such consideration money to in- clude any sum payable by the purchaser in respect of any mortgage or other debt remaining upon the property purchased, or released by such purchaser to the vendor. (See also Article 17)........ EXEMPTION.—Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note, or other negotiable

Instrument, or of a Bill of Lading. Bill of Sale for Chinese Junk. 15.-Copartnership, Deed or other instrument of 16.—DeclaBATION OF TRUST

$2.

$10.

$25.

17.—DED or other instrument of Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration, passes

• DEED of Assignment where no money consideration or a merely nominal money consideration passes and where such Deed is merely confirmatory $10. of an Assignment on which the full conveyance duty has been paid.... NOTE--The Collector of Stamp Revenue shall, unless the two deeds referred to in the foregoing paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $10 duty, that the full conveyance duty (if more than $10) has been paid upon the other.

›

DEPOSIT of Title Deeds

.See Mortgage, 26.

18.-DUPLICATE or Counterpart of any Document chargeable with duty under this Schedule, to be affixed on the production of the original Document bearing its proper Stamp, and not otherwise. If the original duty is-

Under 8 1....

From $1 to $10

$10 to $20.......

Over $20..

Same duty.

.$1.

$2. .$3.

Norn.—The duplicate or counterpart of any instrument chargeable with duty is not to be deemed duly stamped unless it appears by some entry made by the Collector or by some stamp impressed thereon that the full and proper duty has been paid us on the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.

19.-EMIGRATION FEES, under the Emigration Consolidation Ordinance, 1874-

Application for a certificate

Certificate....

EQUITABLE Charge.....

$1. $1.

...See Mortgage, 26.

20.-FOREIGN Attachment BOND, in the Supreme Court, either Jurisdic- Į $1 for every $100 or

tion...................

GUARANTEE

part thereof.

See Agreement, 2.

21.-Every INSTRUMENT in writing UNDER SEAL, not otherwise specially $10.

charged with duty under this Schedule......

Nor. The impressions of Chinese names, shop names, or trading names, commonly called chops shall not be taken

to be seals within the meaning of this Article.

-LEASE or agreement for a Lease, made for a term of years, or for

a period determinable with one or more life or lives or otherwise (30 cents for every contingent, in consideration of a sum of money paid in the way of premium, fine, or the like, if without rent

$100 or part there- of.

23.-LEASE, executed in pursuance of a duly stamped agreement for the same...$1. 24.-LEASE or Agreement for a Lease of any Land, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premium, to be levied on the Annual Rent, for a term not ex- ceeding :-

One year

Three years

10 cents. For every

....25 ...50 ..75

"

$100 or part thereof.

"

Thirty years

Exceeding thirty years

NOTE-When both rent is paid and there is a fine or premium, the duty is to be the total of that due under both articles

22 & 24.

Any surrender of a Lease, the same amount of duty as payable on the Lease itself under the principal ordinance.

EXPTION.-All rentals under $50 per annum. 25.-LETTER or other instrument of HYPOTHECATION accompanying deposit of documents of title to any moveable property, or bond, or other instrument of guarantee in respect of such property or documents of title

Referring to parti- cular property, $1. Duplicate, 10 cents. General, $2.

Order in Council of 8th October, 1886.