Directory_and_Chronicle_1922 — Page 464

410

No. of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

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.

(3) If the consideration includes both premium or fine and rent.

The

of

both bossed. execution.

total Overem- 7 days after

All persons executing.

the above

(4) Agreement for a lease.

(5) Surrender of lease.

duties.

The same

duty as on a lease.

""

""

27

$3.

77

19

""

25

26

27

228

28

29

(6) Lease executed pursuance of a duly stamped agreement for a lease.

Letter of allotment or any other 10 cents.

document having the effect of a letter of allotment of shares in any company or proposed company or in respect of any loan raised or proposed to be raised by any company or proposed company, and letter of renunciation.

Letter of Attorney: See Power

of Attorney.

Letter of Credit: See Bill of

Exchange (4).

Letter of hypothecation.

Letters Patent, Assignment of. Marketable security issued in the Colony, or made or issued by or on behalf of a corporate or un-incorporate body formed or established in the Colony.

Mortgage.

(1) Being the only or principal

or primary security.

sub-

(2) Being a collateral or auxili-

ary or additional or stituted security, other than a mortgage executed in pur- suance of a duly stamped agreement for a mortgage, or executed by way of further assurance where the principal security is duly stamped.

.

Referring to

particular property: $3. Gen- eral: $6.

$10. 20 cts. for every $100 or part thereof of the money secured.

20 cts. for every $100 or part thereof of the prin- cipal sum secured. (For ton- tine mort-

gages see sec. 33). 10 cts. for every $100 or part thereof of the prin- cipal sum secured.

""

Before exe-

cution.

""

3,9

7 days after execution.

"

"}

11

Before issue. The body

issuing.

7 days after All persons

execution

executing.

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