Directory_and_Chronicle_1923 — Page 481

36

No. of Heading.

37

Receipt.

LIST OF HONGKONG STAMP DUTIES

Instrument.

Duty'.

Nature of Stamp.

Point of time before which, or period within which, the

instrument must be stamped.

429

Person liable

for

stamping,

where stamping

is

compulsory.

The maker,

5 cents.

Adhe-

Before be-

sive.

ing parted

i.e.,

with by

the maker,

the

person giving the receipt.

Exemptions.

(a) Receipt for an amount

not exceeding $10. (6) Receipt given by a banker for money lodged or de- posited with him and to be accounted for by him to the person lodging or depositing the money. (c) Acknowledgment by a banker of the receipt of any bill of exchange or promissory note for the purpose of being pre- sented for acceptance or payment.

(d) Receipt given by a bank- er endorsed on a tele- graphic transfer advice. (e) Receipt given by anofficer in His Majesty's service to any Government de- partment.

Receiptindorsed orother- wise written upon or contained in any instru. ment liable to stamp duty, and duly stamped, acknowledging the re- ceipt of the considera- tion money therein ex- pressed, or the receipt of any principal money, interest, 01 annuity thereby secured or there- in mentioned.

Release: See Conveyance on

sale, and Mortgage (7).

Revocation of trust: See De-

claration of trust.

Servant's Security Agreement which is not chargeable with mortgage duty.

20 cents for Overem- 7 days after every $100 bossed. execution.

or part thereof

of the amount up to which security is given.

The

em-

ployer,