Directory_and_Chronicle_1924 — Page 496

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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.

Person liable for

stamping, where stamping

is compuslory.

Note of protest of a bill of ex- change or promissory note.

Partnership instrument.

Policy of Insurance. (1) Life Policies.

75 cents.

bossed.

Overem- 7 days after The notary.

execution.

$10.

""

All persons executing.

25 cts. for

every $1,000 or

part there-

Before ex- ecution.

The insurer.

(2) Life Policies, renewal re-

ceipts.

(3) Marine Policies, hull risks

for time.

(4) Marine Policies other than

hull risks for time.

(5) Floating Policies, for each

endorsement.

(6) Fire, Accident, and all other policies not specifically re- ferred to above.

(7) Renewals, except life re-

newals.

(8) Duplicates of policies.

(9) Re-insurance.

Power of attorney or revocation

of power of attorney.

(1) For appointing a proxy to vote at a specified meeting.

of insured.

5 cents.

Adhe- sive.

Before de-

livery.

25 cts. for Overem- Before ex- bossed.

every $1,000 or part there- of insured. Where the

amount insured does not exceed $1,000: 20 cts.

ecution.

""

"

Where the

amount

insured

exceeds

$1,000:

50 cts.

The same rates of duty as on original poli. cies issued af- ter the com- mencement of this Ordinance

The same rates of duty as on direct poli. cies.

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"5

"1

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10 cents.

"

(2) Of any other kind whatso- $5.

ever.

Exemption.

Power of attorney relating exclusively to things to be

done out of the Colony.

Promissory Note:

See Bill of exchange (7)

Protest by a master of a vessel. 75 cents. Proxy See Power of Attorney

(1).

Re-assignment: See Mortgage (7).

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""

The person executing.

99

7 days after

execution.

3

""

""

The master of the

vessel.