Directory_and_Chronicle_1924 — Page 494

440

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.

total Overem- 7 days after

execution.

Person liable for stamping,

where stamping

is compulsory.

All persons executing.

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

The

of

both bossed.

the above

(4) Agreement for a lease.

duties.

The same

(5) Surrender of lease.

duty as on

"

a lease.

$3.

125

25

(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).

26

Letter of Hypothecation.

27

28

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. (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 suni secured. (For tontine mort-

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

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19

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Before exe-

cution.

7 days after execution.

وو

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Before issue. The body

issuing.

7 days after All persons

execution

executing.

35

35

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