LIST OF STAMP DUTIES
ORDER IN COUNCIL, 19 JUNE, 1906.
605
NOTE 3.-In the case of a Bill of Exchange drawn out of and payable on demand out of the Colony, the duty payable
on any such Bill of Exchange when it is negotiated within the Colony shall be 5 cents.
NOTE 4.In the case of Bills in sets drawn out of the Colony, the whole duty shall be payable on that part of the set which is first presented for payment or acceptance, or is first otherwise negotiated, the other parts of the set being free.
14.-BILL OF LADINO, or ship's receipt where bills of lading are not used: When the freight is under $3 for each part of every set,
When the freight is $3 or more for each part of every set,
10 cents.
20 ፡፡
EXEMPTION.—Bill of Lading for goods shipped by any Government Officer on account of Government.
15.—Boxn, or other obligation concerning RESPONDENTIA AND BOTTOMRY, and 10 cents for every $100 or part thereof. Average Statement, or Bond where no statement is drawn up
BOND, for securing the payment or repayment of money not otherwise provided for, or the transfer or re-transfer of stock, or accompanying the deposit of Title Deeds to any immovable property,
BOND,
}}
See Mortgage, 38.
See also Articles 6, 29, 31, 46.
} $1.
16.-BROKER'S NOTE, or any document having reference to the sale orĮ purchase of any merchandise, given by any Broker,.
17.-CHARTER PARTY, or any Agreement or contract for the charter or hiring 10 cents for every $100 or part thereof. of any sea-going ship or vessel to be charge 1 on the estimated freight
18.
Copy CHARTER,..
19.--COLLATERAL SECURITY,
20.—CONTRACT,
.$5.
.See Mortgage, 38. See Agreement, 4.
21.—CONVEYANCE or Assignment on sale, to be levied on the amount or value` of the consideration money, such consideration money to include any sum payable by the purchaser in respect of any mortgage or other debt remaining 50 cents for every $100 or part thereof. upon the property purchased or released by such purchaser to the vendor (See also Article 25),
EXEMPTIONS.—Transfer by mere endorsement of a duly stamped Bill of Exchange, Promissory Note or othe" negotiable Instrument, or of a Bill of Lading. Instruments for the sale, transfer, other disposition eith e absolutely or by way of mortgage, or otherwise, of any ship, vessel, junk or boat, or any part, interest, shar e or property of or in any ship, vessel, junk or boat. Any document relating to land in the New Territories executed in pursuance of the provision of the New Territor
ies Land Ordinance, 1905.
ORDER IN COUNCIL, 31 JULY, 1905.
22-('O-PARTNERSir, Deed or other instrument of, 23. --DECLARATION,
24-DECLARATION OF TRUST,
25.-Deen or qther instrument or Gift, assignment, or exchange, where no money consideration, or a merely nominal money consideration passes,
$25.
See 2.
.$30.
$50.
$20.
DEED or other instrument of Assignment by a Trustee to the cestui qui trust, where no money consideration or merely nominal money consideration passes,
DLED of Assignment where no money consideration or a merely nominal money consideration passes in cases where such Deed of assignment is merely confirmi- › $20. atory 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 last paragraph are comprised in one and the same document, denote by an entry under his hand made upon the Deed stamped with the $20 duty, that the full conveyance duty (if more than $20) has been paid upon the other.
26. - DEPOSIT of Title Deeds..........
27.—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 & 1.
Over * 1 and not exceeding $10.
+
$10
35
*
11
$20...
$20.
See Mortgage, 33.
.Same duty.
$1.
$3.
NOTE-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 upon the original instrument of which it is a duplicate or counterpart or unless it is stamped as an original instrument.
28. —EQUITABLE charge,.
29,➡FOREIGN ATTACHMENT Boxr, in the Supreme Court, either Jurisdiction. 30.—GUARANTEE,.
3 very for this setting UNDER SEAL, not otherwise specially charged }
with duty under this schedule.....................
See Mortgage, 38.
$1 for every $100 or part thereof. See Agreement, 4.
30.
NOTE.-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.
32.—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 contingent, in considera- 30 cents for every $100 or part there- tion of a sum of money paid in the way of premium, fine, or the like, if without
rent.
33.-LEASE Executed in pursuance of a duly stamped agreement for the same, 34.—LEASE OF Agreement for a Lease of any Lang, House, Building or Tenement, at a rent, without payment of any sum of money by way of fine or premiti, to be
evied on the Annual Rent, for a term not exceeding :-
One year,
Three years, -
Thirty years,
Exceeding thirty years,
of
10 cents
25
50
For every $100 or part
thereof.
.75
LEASE, surrender of
The same amount of duty as is pay-
able on the lease itself.
Nors. 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 32 and 34.
EXEMPTION-All rentals under $50 per annum.
19
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