Directory_and_Chronicle_1927 — Page 492

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.

17A

18

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.

Duplicate or counterpart of any instrument chargeable with any duty.

Exception.

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

Equitable mortgage: See Mort-

gage.

19

Exchange.

¡lf

issued

before the

13th May,

1921, 2 ad-

10 cts.

hesive 5 ct. revenue stamps. If issued after the 12th May,

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

the12th May, 1921, before issue.

The Corporate

body issuing,

1921,

an

impressed

and dated

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.

The same duty

as on a convey- ance on sale for a consideration equal to the valne of the property of the greater value.

execution.

"}

All persons executing.

20

Exchange Contract Cancellation 10 cts. for Adhe-

Note.

every $500 or part thereof.

sive.

21

Foreclosure Order, the duty to be calculated on the value of the property.

Where the Overem-

value of bossed. the pro- perty does notexceed $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.

2 days after If one party to

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

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

In

Before the

The person

order

is

obtaining the order.

signed by the Regis- trar.