Directory_and_Chronicle_1925 — Page 488

4

428

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 compulsory.

Exemptions

(a) Agreement or memoran- dum between the master and mariners of any ship for wages. Passage ticket.

Agreement relating to

the sale of goods.

See also:---

Agreement for lease.

Exchange Contract. Godown Warrant.

Share contract.

Agreement of service with a $1.

corporate body, whetherunder the seal of such corporate body or not.

Agreement or contract accom- panied by a deposit: See Letter of hypothecation and Mortgage.

Agreement for a lease: See

Lease.

Allotment: See Letter of Allot-

ment.

Overem- 7 days after Voluntary.

bossed. execution.

5

Appointment of a new trustee $10.

""

""

(including the transfer of any

All persons executing.

property made for the pur-

pose of effectuating the ap-

pointment of the new trustee).

6

Articles of clerkship whereby $150.

any person first becomes

"

Before ex-

ecution.

bound to serve as a clerk in

order to his admission as a solicitor.

Assignment: See Conveyance, Letters Patent, Mortgage, and Trade Marks.

Assurance: See Policy of Insur-

ance.

7

Attested copy of any instrument $3.

chargeable with stamp duty.

""

Attorney, Letter or Power of:

See Power of Attorney.

Average: See Bond.

8

Award.

Bank Cheque: See Bill of Ex-

change.

7 days after Voluntary. attestation.

$5.

"

7 days after execution.

The arbit- rator, or, if more than one, all the ar- bitrators and the umpire (if any).