Directory_and_Chronicle_1918 — Page 523

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 affirmation made before any person authorised by law to take the saine or to $3. administer an oath or affirmation and not otherwise chargeable with duty..

EXEMPTION.—This Article shall not apply to any such affidavit or declaration inade 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.

3.—AFFIRMATION,

4.—ÅOREEMENT, or any memorandum of an agreement, under hand only, and` not otherwise specially charged with any duty, whether the same be only evidence of a contract or obligatory on the parties from its being a written instrument

$3.

$1.

NOTE.-Agreements as to letting or tenancy are in all cases chargeable as Icases. 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 moneySee Mortgage, 38. 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.

PASSAOE TICKET.

5.-ARBITRATION AWARD:

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

$1.

Where the amount claimed or involved exceeds $500 but does not exceed $1,000 $2. And for every additional $1,000 or part of $1,000 over the first $1,000 Where no money claim is made or the amount involved cannot be ascertained..$6.

..$1.

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

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

Upon a sale....

$150.

.See Mortgage, 38.

See Conveyance 21. his?$3.

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

schedule

NOTE. 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 33 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

10.—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.

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.