Directory_and_Chronicle_1914 — Page 600

LIST OF HONGKONG STAMP DUTIES.

CHARGEABLE UNDER THE STAMP (AMENDMENT) ORDINANCE 19 OF 1909

NOTE. —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 $1.

document,

2-Affidavits, Statutory declaration or declarations in writing on oath or anrmation made before any person authorised by law to take the same or to 23. administer an oath or affirmation and not otherwise chargeable with duty.

EXEMPTION. —This Article shall not apply to any such affidavit or declaration made for the immediate purpose of being filed or used in the Supreme Court or before any Judge or Officer of such Court or to any affidavit or declaration made for the sole purpose of enabling any person to receive any pension or charitable allowance. 8.-AFFIRMATION,

3.

4.—ÅGREEMENT, or any memorandum of an agreement, under hand only, and)

not otherwise specially charged with any duty, whether the same be only 81.

evidence of a contract or obligatory on the parties from its being a written instrunient

NOTE, Agreements as to letting or tenancy are in all cases chargeable as leases. See Articles 32 and 34. AGREEMENT, or Contract accompanied with the deposit of Title Deeds to any

Immovable property or for securing payment or repayment of any money - See Mortgage, 35. or stock...

EXEMPTIONS. —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 any 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.

5. ARBITRATION AWARD:

Where the amount claimed or involved does not exceed $500, .

.3].

.$1.

Where the amount claimed or involved exceeds 2500 but does not exceed $1,000 22. And for every additional 81,000 or part of 81,000 over the first 81,000

Where no money claim is made or the amount involved cannot be ascertained,.86. 6. —ARTICLES of Clerkship, or Contract whereby any person shall first become

bound to serve as clerk in order to his admission as an Attorney or Solicitor $150.

7.—AssioSMENT, by way of security, or of any security.. Upon a sale..

8.-ATTESTED Copy of any document chargeable with Stamp Duty under this

schedule

- See Mortgage, 39.

See Conveyance, 21.

} $3.

Nots-In case any document of which an attested copy shall be made has annexed to or subscribed upon it any certificate, affidavit, declaration, or attestation referring to the execution of such document or to any other formality in connection with such document, no separate or additional stamp shall be required for or in respect of an attested copy of any such certificate, affidavit, declaration, or attestation, and the stamp of $3 upon the attested copy of the principal document shall be deemed to cover and include the attested copies of all such certificates, affidavits, declarations, and attestations.

9.—ATTORNEY, Letter or Power of

16. —AVERAge Statement,

11.—Bank Cheque payable on demand to any person, to bearer, or order.

12.-BANK NOTES, or other obligations for the payment of money issued by any Banker or Banking Company in the Col-- ony for local circulation and payable to bearer on demand,

One per cent. per annum on the average value of such notes in circulation.

13. Bill Of ExCHANGɛ drawn out but pavable on demand within the Colony not being a Cheque, and hearing the date on which it was made,

Bill of ExcitaNOR of any other kind whatsoever except a Cheque or Bank Note, and Promissory Note of any kind whatsoever except a Bank Note

See 36 and 42.

.See Bond, 15.

5 cents.

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 by the Accountant of such Banker or Banking company.

5 cents.

From

14

200 to 810

$250

11

$500

"

$1,000

82,000

**

$3,000

$5,000

$10,000

*

$10,-Free., 250, 5 cts. $500,--10 $1,000,–20

$2,000, -50

++

$3,000,—$1.00 85,000, $1.50 $10,000,---$2.00 $15,000, −.00

Every $5,000 additional, or -90.50

part thereof,..

NOTE 1.—A Bill of Exchange for exactly ₹250 is to be charged 5 cents, and so throughout the table. NOTE 2-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 stamped to that amount in accordance with Rule No. 2 of the Rules made by the Governor-in-Council under the Stamp Ordinance, 1901, on the 6th day of April, 1908, and the other parts with an impressed stamp of the same nominal value. Provided that only the sum of 5 cents shall be payable in respect of the whole set.

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