Directory_and_Chronicle_1924 — Page 493

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No. of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

Foreign Attachment Bond. Further Charge: See Mortgage. Gift: See Voluntary disposition

inter vivos.

Godown Warrant. Guarantee: See Agreement. Hypothecation: See Letter of

Hypothecation.

Insurance See Policy of In-

surance.

Lease.

(1) If granted in consideration

of a premium or fine.

Duty,

Nature of Stamp.

Point of time before which, or period within

which, the instrument must be stamped.

439

Person liable

for stamping,

where stamping

is compulsory.

or bossed.

Before. ex-

ecution.

All persons

executing.

$1 for every Overem-

$100 part there-

of.

20 cents.

same

The

duty as on a convey- ance on

sale, the duty to be cal- culated on

the prem. or fine.

(2) If granted in consideration Where the

of a rent.

lease is for any term

not ex-

ceeding 1 year: 25 cents for every $100 or part thereof of the rent

for 1 year. Where the lease is for any term exceeding 1 year but not exceed- ing 3 years: 50 cts. for every $100 or part thereof of

the

rent

for 1 year. Where the lease is for any term exceeding 3 years: $1 for every $100

or

part there- of of the

rent for 1

year.

""

Before issue. The cuting.

issuing.

7 days after All persons

execution.

execperson

3

A