Directory_and_Chronicle_1925 — Page 497

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.

437

Person liable for

stamping,

where stamping

is compulsory.

36

37

Receipt.

Exemptions.

i

(a) Receipt for an amount

not exceeding $10. (b) Receipt given by a banker for money lodged or de- posited with him and to be accounted for by him to the person lodging or depositing the money. (c) Acknowledgment by a banker of the receipt of any bill of exchange or promissory note for the purpose of being pre- sented for acceptance or payment.

(d) Receipt given by a bank- er endorsed on a tele- graphic transfer advice. (e) Receipt given by an officer in His Majesty's service to any Government de- partment.

(f) Receiptindorsed or other-

wise written upon or contained in any instru- ment liable to stamp duty, and duly stamped, acknowledging the re- ceipt of the considera- tion money therein ex- pressed, or the receipt of any principal money, interest, or annuity thereby secured or there- in mentioned.

Release: See Conveyance on

sale, and Mortgage (7).

Revocation of trust: See De-

claration of trust.

Servant's Security Agreement which is not chargeable with mortgage duty.

5 cents,

Adhe-

Before be-

sive.

ing parted

with by

the maker.

The maker,

i.l., the

person

giving the receipt.

20 cents for Overem- 7 days after The

every $100 bossed.

or part

thereof

of the

amount up to which security is

given.

execution.

em-

ployer,