Directory_and_Chronicle_1926 — Page 488

436

No. of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

(6) Bill of Exchange of any other kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

(7) Promissory Note of any kind whatsoever (except a bank note), if drawn, or expressed to be payable, or actually paid, or endorsed, or in any manner negotiated, within the Colony.

See section 19 as to bills in sets.

11 Bill of Lading (each part of

every set).

12

12A

13

14

Note: For all other ships' re- ceipts, including Chinese ship- pers' books, see Heading No. 41

Bill of Sale.

Absolute: See Convey-

ance.

By way of security: See

Mortgage.

Bond, Bottomry, General Aver-

age, or Respondentia. Broker's Note: See Shares (4).

Bond to secure the payment or

repayment of money.

Certificate to practise to be taken out yearly (Section 21).

Charter Party.

Cheque: See Bill of Exchange (2).

14A Compradore Order, if passed

through a bank.

Circular Note: See Bill of Ex-

change (3).

Collateral Security: See Mort-

gage.

Contract: See Agreement. Contract Note: See Shares (4).

|

Duty.

Nature of Stamp.

10 cents or Adhe- sive. every $500 or part thereof.

10 cents for every $500 or part thereof.

1. If made in the Colony:

Point of time before which, or period within which, the instrument must be stamped.

1. lf drawn in the Colony: before execu- tion.

2. If drawn out

of the Colony:

in accordance section

with

Person liable for stamping where stamping

is compulsory.

See sections

17, 18 and 20.

overem-

18.

1. If made in the Col-

ony: be- fore exe-

cution.

bossed. 2. If made 2. If out of the madeout Colony: in

See sections 17, 18 and

20.

of the Colony: adhesive

accord-

ance with

section 18.

All persons executing.

When the Overem- Before ex-

freight is bossed.

ecution.

under $5: 10 cents.

When the freight is $5 or more: 30 cents.

25 cents for every $100 or part thereof.

20 cents for every $100 or part thereof of the penalty or maximum amount pay- able.

"

The obligor.

$25 for every Overem- Before be- calender year bossed. ginning to or part there- of.

15 cts. for every $100 or part thereof of the total or estim- ated hire freight.

5 cents.

or

practise in any calen- dar year. Before ex- ecution.

All persons. executing.

The person intending to prac- tise.

All persons executing.

Adhe Before lodg. The person.

sive

ment.

lodging.