Directory_and_Chronicle_1926 — Page 490

Directories & Chronicles 香港指南 All

438

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.

If

issued

before the

13th May,

17A

!

Dividend Warrant, whether ex- pressed to be payable by the corporate body issuing the dividend warrant or by some other person, and whether payable within or without the Colony.

18 Duplicate or counterpart of any instrument chargeable with any duty.

Exemption.

Policies of insurance, duplic- cates of: See Policy of insurance (8).

Equitable mortgage: See Mort-

10 cts.

1921, 2 ad. hesive 5 ct.

revenue.

stamps.

f issued after the 12th May, 1921,

an

impressed

and dated

If issued before the 13th May, 1921, before payment. If issued after]

the12thMay, 1921, before issue.

The Corporate

body issuing.

stamp.

Where the duty Overem. 7 days after Voluntary.

on the original bossed.

instrument

does not exceed

$2: the same duty as the ori- ginal instru- ment.

Where the duty on the original instrument ex- ceeds $2: $2.

execution.

gage.

19

Exchange.

The same duty as on a convey- ance on sale for a consideration, equal to the value of the property of the greater value.

20 Exchange Contract Cancellation 10 cts. for

21

22

"1

All persons executing.

Note.

every $500 or part thereof.

Adhe- sive.

2 days after

cancella- tion, etc. See sec- tion 22 (5).

Foreclosure Order, the duty to Where the Overem- Before the

be calculated on the value of

the property.

value of bossed.

the pro-

perty does not exceed $20,000: 50 cts. for every $100 or part thereof. Where the value of the

property exceeds $20,000: $1 for every $100 or part

thereof.

order signed by the Regis-

is

trar.

If one party to the contract

was a banker and the other party was not a banker, the banker. In every other case, the seller.

The person obtaining the order.

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