Directory_and_Chronicle_1922 — Page 460

11

406

No. of Heading.

Instrument.

LIST OF HONGKONG STAMP DUTIES

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.

See sections

(6) Bill of Exchange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

10 cents for every $500 or part thereof.

(7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

See section 19 as to bills in sets.

10 cents for every $500 or part thereof.

Adhe- sive.

1. If drawn

in the Col-

17, 18 and

ony:

be-

20.

fore ex-

1.

ecution.

2. If drawn

out of the Colony: in accord- ance with section 18.

If

1. If made:

made in the Colony

in the Col-

ony: be- fore exe-

overem- cution.

bossed. 2. If made 2. If out of the madeout Colony: in

of the Colony: adhesive

accord- ance with section 18.

Bill of Lading (each part of When the Overem- Before ex-

every set).

Note: For all other ships re- ceipts, including Chinese ship- pers books, see Heading No. 41

Bill of Sale.

Absolute: See Convey-

ance.

By way of security: See

Mortgage.

freight is bossed.

under $5: 10 cents.

When the freight is $5 or more: 30 cents.

Bond, Bottomry, General Aver- 25 cents for

age, or Respondentia.

Broker's Note: See Shares (4).

every $100

or part thereof.

ecution.

See sections

17, 18 and

20.

All persons executing.

""

""

The obligee.

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Certificate to practise to be taken out yearly (Section 21).

14

Charter Party.

Cheque: See Bill of Exchange(2). Circular Note: See Bill of Ex-

change (3).

Collateral Security: See Mort-

gage.

Contract: See Agreement. Contract Note: See Shares (4).

$25 for every Overem- Before be-

calendar bossed.

year or p a r t thereof.

15 cents for every $100 or part thereof of the total or estim- ated hire or freight.

""

ginning to practise in any calen-

dar year.

Before ex- ecution.

The person intending to prac- tise.

All persons executing.