Directory_and_Chronicle_1922 — Page 457

LIST OF HONGKONG STAMP DUTIES

CHARGEABLE UNDER THE STAMP (AMENDMENT') ORDINANCE 8 OF 1921

No. of Heading.

Instrument.

SCHEDULE

Duty.

Nature of

Stamp,

Point of time before which, or period within which, the instrument must be stamped.

Person liable

for

stamping where stamping

is

compulsory.

1

Adjudication Fee (to be paid on $5.

the requisition or other ap- plication and adjudication).

2 Affidavit, Affirmation, Declara- $3.

tion, and Statutory Declara-

3

tion.

Exemptions.

(a) Affidavit or declaration made for the immediate purpose of being filed, read or used in any court, or before any judge or officer of any

court.

(b) Affidavit or declaration made for the sole pur- pose of enabling any person to receive any pension or charitable allowance.

ex-

(c) Affidavit or declaration by an interpreter as to the interpretation of a duly stamped or empted instrument, made at the same time as such duly stamped or exempted instrument. (d) Affidavit or declaration required to be made pur- suant to any Ordinance relating to marriages. (e) Affidavit or declaration for the Commissioner under Estate Duty Or- dinance, 1915.

(f) Affidavit or declaration intended for use solely outside the Colony.

Affirmation: See Affidavit.

Agreement or any memorandum $1.

of agreement, made under hand only, and not otherwise specifically charged with any duty, whether the same be only evidence of a contract, or obligatory upon the parties from its being a written in- strument.

Overem- bossed.

Before ad-

judication.

7 days after making.

رو

The person

applying for ad- judication. The person making.

Overem- 7 days after Voluntary.

bossed. execution.