Directory_and_Chronicle_1926 — Page 486

Directories & Chronicles 香港指南 All

434

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

is compulsory.

4

5

6

7

Exemptions

(a) Agreement or memoran- dum between the master

and mariners of any ship for wages. Passage ticket.

Agreement relating to

the sale of goods.

See also:-

Agreement for lease.

Exchange Contract. Godown Warrant.

Share contract.

Agreement of service with a $1.

corporate body, whether under the seal of such corporate body or not.

Agreement or contract accom- panied by a deposit: See Letter of hypothecation and Mortgage.

Agreement for a lease: See

Lease.

Allotment: See Letter of Allot-

ment.

Appointment of a new trustee, $10.

including the transfer of any property made for the pur- pose of effectuating the ap- pointment of the new trustee, if such transfer is made by the same instrument as the ap- pointment of the new trustee. See Conveyance and Mortgage. Articles of clerkship whereby $150.

any person first becomes bound to serve as a clerk in order to his admission as a solicitor.

Assignment: See Conveyance, Letters Patent, Mortgage, and Trade Marks.

Assurance: See Policy of Insur-

ance.

Attested copy of any instrument $3.

chargeable with stamp duty.

Attorney, Letter or Power of:

See Power of Attorney.

Average: See Bond.

8 Award.

Bank Cheque: See Bill of Ex-

change.

Overem- 7 days after Voluntary..

bossed.

3

""

""

execution.

""

All persons-

executing.

Before ex- ecution.

35

7 days after Voluntary. attestation.

$5.

7 days after execution.

The arbit

rator, or, if more than one, all the ar-

bitrators and

the

umpire (if

any).

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