Directory_and_Chronicle_1926 — Page 491

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123

No. of Heading.

LIST OF HONGKONG STAMP DUTIES

Instrument.

Foreign Attachment Bond. Further Charge: See Mortgage. Gift: See Voluntary disposition

inter vivos.

Duty.

Nature of Stamp.

Point of time before which, or period within

which, the instrument must be stamped.

$1 for every Overem- Before ex-

$100

or bossed.

part there-

of.

ecution.

439

Person liable

for

stamping,

where stamping

is compulsory.

All persons executing.

Godown Warrant.

Guarantee: See Agreement. Hypothecation: See Letter of

Hypothecation.

Insurance: See Policy of In-

surance.

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Lease.

20 cents.

>>

Before issue. The person

issuing.

"

7 days after All persons

execution.

executing.

(1) If granted in consideration

of a premium or fine.

(2) If granted in consideration

of a rent.

The same duty as on a convey-

ance on sale, the duty to be calculated on the prem. or fine.

3

Where the lease is for any term not exceeding 1 year: 25 cents for every $100 or part thereof of the rent for 1 year. Where the lease is for any term exceeding 1 year but not exceeding years: 50 cts. for every $100 or part thereof of the rent for 1 year. Where the lease is for any term exceeding 3 years: $1 for every $100 or part thereof of the rent for 1 year.

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(3) If the consideration includes both premium or fine and rent.

The

total

of both the above duties.

""

A

(4) Agreement for a lease.

The same

duty as on

"

""

a lease.

(5) Surrender of lease.

(6) Lease executed in pursuance $3.

of a duly stamped agreement for a lease.

"

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