Directory_and_Chronicle_1925 — Page 491

EL S

No. of Heading.

15

15A

16

17

LIST OF HONGKONG STAMP DUTIES

Instrument.

Conveyance on Sale, the duty to be calculated on the amount or value of the con- sideration on the day of the date of the instrument. Conveyance or Transfer of any kind not herein specitically described.

See also:-

Exchange, Foreclosure Order, Letters Patent, Shares, Trade Marks, Voluntary disposition inter vivos, and Section 34 (general emptions).

ex-

Copy See Attested copy. Counterpart: See Duplicate. Debenture: See Marketable

security.

Declaration: See Affidavit. Declaration or revocation of any use or trust of or con- cerning any property by any writing, not being a will or an instrument chargeable with ad valorem duty as a settlement.

Exemptions.

(a) Declaration of trust by the nominees of a banker to whom property is transferred to secure an advance made by the banker.

(b) Trust receipt given to a

banker, Deed of any kind whatsoever not described in this schedule (including a deed of partition, a deed of assignment by a trustee to a cestui que trust, and a deed confirmatory of a conveyance on which the full conveyance duty has been paid).

See also:-

Agreement of service with a

corporate body.

Deposit of title deeds:

Mortgage.

Duty.

Nature of Stamp.

Point of time bofore which, or

period within which, the instrument mustĮ be stamped.

431

Person liable for

stamping,

where stamping.

is compulsory.

$1 for every Overem- 7 days after All persons

$100 or part

thereof of the amount

or

value of the consideration

$20.

€

$20.

See

10 cts.

17A Dividend Warrant, whether ex- pressed to be payable by the corporate body issuing the dividend warrant or by some other person, and whether payable within or without the Colony.

bossed.

If

""

issued

before the 13th May, 1921, 2 ad- hesive 5 ct. revenue stamps. If issued after the 12th May, 1921, impressed and dated stamp.

an

execution.

executing.

""

""

30

If issued before the 13th May, 1921, before payment.

If issued after!

the12th May, 1921, before issue.

་

The Corporate body issuing