Directory_and_Chronicle_1925 — Page 493

No. of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

$22 Foreign Attachment Bond.

Further Charge: See Mortgage. Gift: See Voluntary disposition

inter vivos.

23

124

Godown Warrant. Guarantee: See Agreement. Hypothecation: See Letter of

Hypothecation.

Insurance: See Policy of In-

surance.

Lease.

(1) If granted in consideration

of a premium or fine.

Duty.

Nature of Stamp.

Point of time before which, or

period within

which, the instrument must be stamped.

$1 for every Overem- Before ex-

or

bossed.

$100 part there-

of.

20 cents.

same

The

duty as on a convey- ance on

sale, the duty to be cal- culated on

the prem. or fine.

(2) If granted in consideration Where the

of a rent.

ecution.

433

Person liable for stamping,

where stamping

is compulsory.

All persons executing.

""

Before issue. The person

issuing.

7 days after All persons

execution.

executing.

"

"

lease is for

*

"

ཀྱི

any term

not ex-

ceeding 1 year: 25 cents for every $100 or part thereof of the rent

for 1 year. Where the lease is for any term exceeding 1 year but not exceed-

ing 3 years: 50 cts. for every $100 or part thereof of the rent for 1 year. Where the lease is for any term exceeding 3 years: $1

or

for every $100 part there- of of the rent for 1

year.