Directory_and_Chronicle_1925 — Page 490

430

No. of Heading.

Instrument.

LIST OF HONGKONG STAMP DUTIES

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.

11

12

(6) Bill of Exchange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

(7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

See section 19 as to bills in sets.

Bill of Lading (each part of

every set).

Note: For all other ships' re- ceipts, including Chinese ship- pers' books, see Heading No. 41

Bill of Sale.

Absolute: See Convey-

ance.

By way of security: See

Mortgage.

Bond, Bottomry, General Aver-

age, or Respondentia. Broker's Note: See Shares (4).

12A Bond to secure the payment or repayment of money.

13

Certificate to practise to be taken out yearly (Section 21).

14

10 cents or every $500 or part thereof.

10 cents for every $500 or part thereof.

Adhe- sive.

1. If drawn in

See sections

the

Colony:

1.

made in the Colony:

hefore execu• tion,

2. If drawn out

of the Colony:

in accordance section

17, 18 and 20.

with 18.

1. If marle

in the Col-

ony: be- fore exe- overem- cution.

bossed. 2. If made 2. If out of the madeout Colony: in

of the Colony: adhesive

accord-

See sections

17, 18 and

20.

ance with section 18.

All persons

executing.

When the Overem- Before ex-

freight is bossed.

under $5: 10 cents.

When the freight is $5 or more: 30 cents.

ecution.

25 cents for

""

""

The obligor.

every $100 or part thereof.

20 cents for every $100 or part thereof of the penalty or maximum amount pay- able.

19

29

$25 for every Overem- Before be-

calender year bossed.

or part there- of.

29

ginning to practise in any calen-

dar year. Before ex- ecution.

All persons executing.

The person intending to prac- tise.

All persons executing

Charter Party.

Cheque: See Bill of Exchange (2).

14A Compradore Order, if passed

through a bank.

Circular Note: See Bill of Ex-

change (3).

Collateral Security: See Mort-

gage.

Contract: See Agreement. Contract Note: See Shares (4).

15 cts. for every $100 or part thereof of the total or estim- ated hire freight.

10 cents.

or

Adhe- Before lodg- The person

sive

ment.

lodging.

4