Directory_and_Chronicle_1923 — Page 475

No. of Heading.

15

15A

16

17

17A

LIST OF HONGKONG STAMP DUTIES

Instrument.

Duty.

Nature of Stamp.

Point of time bofore which, or

period within which, the instrument must be stamped.

Conveyance on Sale, the duty $1 for every Overem- 7 days after

to be calculated on the amount or value of the con- sideration on the day of the date of the instrument.

$100 or part thereof of the amount

or

value of the consideration

Conveyance or Transfer of any $20.

kind not herein specifically described.

See also:-

Exchange, Foreclosure Order, Letters Patent, Shares, Trade Marks, Voluntary disposition inter vivos, and Section 34 (general emptions).

Copy See Attested copy.

ex-

Counterpart: See Duplicate. Debenture: See Marketable

security.

Declaration: See Affidavit.

Declaration or revocation of $20.

any use or trust of or con- cerning any property by any writing, not being a will or all instrument chargeable with ad valorem duty as a settlement.

Exemptions.

(a) Declaration of trust by the nominees of a banker to whom property is transferred to secure an advance made by the banker.

(b) Trust receipt given to a

banker. Deed of any kind whatsoever not described in this schedule (including a deed of partition, à deed of assignment by a trustee to a cestui que trust, and a deed confirmatory of a conveyance on which the full conveyance duty has been paid).

See also:-

Agreement of service with a

corporate body.

Deposit of title deeds:

Mortgage.

$20.

bossed.

11

If

See

10 cts.

issued before the 13th May, 1921, 2 ad- hesive 5 ct.

If

Dividend Warrant, whether ex- pressed to be payable by the corporate body issuing the dividend warrant or by some other person, and whether payable within or without the Colony.

revenue

stamps.

issued after the 12th May, 1921, an impressed and dated stamp.

execution.

"1

If issued before]

the 18th May, 1921, before payment. If issued after

the12th May, 1921, before issue.

423

Person liable

for stamping, where stamping

is compulsory.

All persons executing.

The Corporate body issuing.