426
No. of Heading.
LIST OF HONGKONG STAMP DUTIES
Instrument.
Duty.
Nature of Stanip.
Point of time before which, or period within
which, the instrument must be stamped.
Person liable for
stamping, where stamping
18 compulsory.
total Overem- 7 days after All persons
(3) If the consideration includes both premium or fine and rent.
The
of
both bossed.
execution.
executing.
the above
duties.
(4) Agreement for a lease.
The same
(5) Surrender of lease.
duty as on a lease.
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$3.
""
11
17
25
26
27
288
29
(6) Lease executed in 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 stítuted 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. (3) Extension of the time of an original mortgage, whether endorsed on the mortgage deed or not,
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 principal sum secured. (For tontine mort- gages sea sec, 83). 10 cts. for every $100 or part thereof of the prin- cipal sum secured.
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Before exe-
cution.
7 days after execution.
**
17
11
Before issue. The body
issuing.
7 days after All persons executing.
execution
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