Directory_and_Chronicle_1925 — 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

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

Partnership instrument.

Policy of Insurance.

(1) Life Policies.

is compulsory.

75 cents.

bossed.

Overem- 7 days after The notary.

execution.

$10.

""

All persons executing.

25 cts. for

Before ex-

The insurer.

""

ecution,

every $1,000 or

part there-

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(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.

of insured.

5 cents.

Adhe- sive.

25 cts. for Overem-

every $1,000 or

part there- of insured. Where the

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

Where the

amount

insured

exceeds

$1,000:

50 cts.

(7) Renewals, except life re- The same rates

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

bossed.

Before de-

livery. Before ex-

ecution.

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""

"7

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

??

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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).

""

"1

7 days after execution.

The person executing.

""

""

of vessel.

The master the

Re-assignment: See Mortgage(7).