1890_STAMP_(AMENDMENT)_ORDINANCE__1868 — Page 4

HK Historical Laws 香港歷史法例 All AI Reviewed

ORDINANCE No. 5 of 1868.

Stamp Duties.

13. Conveyance, assignment or instrument of any kind or description whatsoever not specially charged with duty under this schedule executed for the transfer for valuable consideration of any property, moveable or immoveable, or of any right, title, claim, or interest in, to, or upon the same,

Deed or other instrument of gift, or of exchange or settlement where no money consideration or a merely nominal money consideration passes,................

25 cents for every $100 or part of $100 of the consideration money or amount secured up to $1,000, and $2 for every $1,000 or part of $1,000 after the first $1,000.

$25.

EXEMPTION.

Transfer by mere endorsement of a duly stamped bill of exchange, promissory note or other negotiable instrument, or of a bill of lading, and transfer by assignment of a policy of insurance.

14. Mortgage,

Where in a mortgage the sum secured is unlimited,

15. Re-assignment of any mortgaged property..

{

$1 on first $1,000 or part of $1,000, and 50 cents on every other $1,000 or part thereof.

$25.

25 cents on every $5,000 or part of $5,000.

16. Letter or other instrument of hypothecation accompanying deposit of documents of title to any property,....

17. Duplicate or counterpart of any deed, instrument or writing of any description whatever chargeable with duty under this Ordinance,

If the duty chargeable on the original exceeds $1 but does not exceed $10,..

$1.

The same duty as the original when such duty does not exceed $1.

$1.

If the duty chargeable on the original exceeds $10 but does not exceed $20,

$2.

If the duty on the original exceeds $20,

$3.

Provided that such duplicate or counterpart stamp shall be affixed upon the production of the original deed, instrument or writing bearing its proper stamp and not otherwise.

18. Lease or agreement for a lease made for a term of years or for a period determinable with one or more life or lives or otherwise contingent in consideration of a sum of money paid in the way of premium, fine or the like if without rent,.

19. Lease or agreement for a lease of any land, house, building or tenement at a rent without any payment of any sum of money by way of fine or premium :—

When the rent for the year shall not exceed $250, Exempt, all rentals under $50. Above $250 and under $500. The same ad valorem stamp as on a conveyance, article 13. $500 1 Year and under. 3 Years and under. Over 3 Years $1,000 $0.25 $0.50 $1.00 $2,500 $0.50 $1.00 $2.00 $5,000 $1.00 $2.00 $4.00 $2.00 $4.00 $8.00 for every additional $1,000 or part $5.00 $10.00 $20.00 $1.25 $2.50 $5.00

1005

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ORDINANCE No. 5 of 1868. Stamp Duties. 13. Conveyance, assignment or instrument of any kind or description whatsoever not specially charged with duty under this schedule executed for the transfer for valuable consideration of any property, moveable or immoveable, or of any right, title, claim, or interest in, to, or upon the same, Deed or other instrument of gift, or of exchange or settlement where no money consideration or a merely nominal money consideration passes,................ 25 cents for every $100 or part of $100 of the consideration money or amount secured up to $1,000, and $2 for every $1,000 or part of $1,000 after the first $1,000. $25. EXEMPTION. Transfer by mere endorsement of a duly stamped bill of exchange, promissory note or other negotiable instrument, or of a bill of lading, and transfer by assignment of a policy of insurance. 14. Mortgage, Where in a mortgage the sum secured is unlimited, 15. Re-assignment of any mortgaged property.. { $1 on first $1,000 or part of $1,000, and 50 cents on every other $1,000 or part thereof. $25. 25 cents on every $5,000 or part of $5,000. 16. Letter or other instrument of hypothecation accompanying deposit of documents of title to any property,.... 17. Duplicate or counterpart of any deed, instrument or writing of any description whatever chargeable with duty under this Ordinance, If the duty chargeable on the original exceeds $1 but does not exceed $10,.. $1. The same duty as the original when such duty does not exceed $1. $1. If the duty chargeable on the original exceeds $10 but does not exceed $20, $2. If the duty on the original exceeds $20, $3. Provided that such duplicate or counterpart stamp shall be affixed upon the production of the original deed, instrument or writing bearing its proper stamp and not otherwise. 18. Lease or agreement for a lease made for a term of years or for a period determinable with one or more life or lives or otherwise contingent in consideration of a sum of money paid in the way of premium, fine or the like if without rent,. 19. Lease or agreement for a lease of any land, house, building or tenement at a rent without any payment of any sum of money by way of fine or premium :— When the rent for the year shall not exceed $250, Exempt, all rentals under $50. Above $250 and under $500. The same ad valorem stamp as on a conveyance, article 13. $500 1 Year and under. 3 Years and under. Over 3 Years $1,000 $0.25 $0.50 $1.00 $2,500 $0.50 $1.00 $2.00 $5,000 $1.00 $2.00 $4.00 $2.00 $4.00 $8.00 for every additional $1,000 or part $5.00 $10.00 $20.00 $1.25 $2.50 $5.00 1005
Baseline (Original)
ORDINANCE No. 5 of 1868. Stamp Duties. 13. Conveyance, assignment or instrument of any kind or des- cription whatsoever not specially charged with duty under this. schedule executed for the transfer for valuable consideration of any property, moveable or immoveable, or of any right, title, claim, or interest in, to, or upon the same, Deed or other instrument of gift, or of exchange or settlement where no money consideration or a merely uominal money conside- ration passes,................ 25 cents for every $100 or part of $100 of the considera- tion money or amount secured up to $1.000, and $2 for every $1,000 or part of $1,000 after the first $1,000. $25. EXEMPTION. Transfer by mere endorsement of a duly stamped bill of exchange, promissory note or other negotiable instrument, or of a bill of lading, and transfer by assignment of a policy of insurance. 14. Mortgage, Where in a mortgage the sum secured is unlimited, 15. Re-assignment of any mortgaged property.. { $1 on first $1,000 or part of $1,000, and 50 cents ou every other $1,000 or part thereof. $25. 25 cents on every $5,000 or part of $5,000. 16. Letter or other instrument of hypothecation accompanying ( deposit of documents of title to any property,.... 17. Duplicate or counterpart of any deed, instrument or writ- ing of any description whatever chargeable with duty under this Ordinance, If the duty chargeable on the original exceeds $1 but does not exceed $10,.. $1. The same duty as the original when such duty does not exceed $1. not? $1. If the duty chargeable on the original exceeds $10 but does | not exceed $20, $2. If the duty on the original exceeds $20,. $3. Provided that such duplicate or counterpart stamp shall be affixed upon the production of the original deed, instrument or writing bearing its proper stamp p and not otherwise. 18. Lease or agreement for a lease made for a term of years) or for a period determinable with one or more life or lives or otherwise contingent in consideration of a sum of money paid in the way of premium, fine or the like if without rent,. 19. Lease or agreement for a lease of any land, bouse, building or tenement at a rent without any payment of any sum of money by way of fine or premium :— When the rent for the year shall not exceed $250, Above $ 250 and under $ 500. $500 $1,000.. $1,000 $2,500 $2,500 $5,000 for every additional $1,000 or part Exempt, all rentals under $50. The same ad valorem stamp as on a conveyance. article 13. 1 Year and 3 Years and under. Over under. 3 Years $ a 0.25 0.50 1:00 0.50 1.00 2.00 1.00 2.00 4.00 2.00 4.00 8.00 5.00 10.00 20.00 1.25 2.50 5,00 1005
2026-05-02 18:44:16 · Baseline
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ORDINANCE No. 5 of 1868.

Stamp Duties.

13. Conveyance, assignment or instrument of any kind or des- cription whatsoever not specially charged with duty under this. schedule executed for the transfer for valuable consideration of any property, moveable or immoveable, or of any right, title, claim, or interest in, to, or upon the same,

Deed or other instrument of gift, or of exchange or settlement where no money consideration or a merely uominal money conside- ration passes,................

25 cents for every $100 or part of $100 of the considera- tion money or amount secured up to $1.000, and $2 for every $1,000 or part of $1,000 after the first $1,000.

$25.

EXEMPTION.

Transfer by mere endorsement of a duly stamped bill of exchange, promissory note or other negotiable instrument, or of a bill of lading, and transfer by assignment of a policy of insurance.

14. Mortgage,

Where in a mortgage the sum secured is unlimited,

15. Re-assignment of any mortgaged property..

{

$1 on first $1,000 or part of $1,000, and 50 cents ou every other $1,000 or part thereof.

$25.

25 cents on every $5,000 or

part of $5,000.

16. Letter or other instrument of hypothecation accompanying ( deposit of documents of title to any property,....

17. Duplicate or counterpart of any deed, instrument or writ- ing of any description whatever chargeable with duty under this Ordinance,

If the duty chargeable on the original exceeds $1 but does not exceed $10,..

$1.

The same duty as the original when such duty does not exceed $1.

not?

$1.

If the duty chargeable on the original exceeds $10 but does | not exceed $20,

$2.

If the duty on the original exceeds $20,.

$3.

Provided that such duplicate or counterpart stamp shall be affixed upon the production of the original deed, instrument or writing bearing its proper stamp p and not otherwise.

18. Lease or agreement for a lease made for a term of years) or for a period determinable with one or more life or lives or otherwise contingent in consideration of a sum of money paid in the way of premium, fine or the like if without rent,.

19. Lease or agreement for a lease of any land, bouse, building or tenement at a rent without any payment of any sum of money by way of fine or premium :—

When the rent for the year shall not exceed $250, Above $ 250 and under $ 500.

$500

$1,000..

$1,000

$2,500

$2,500

$5,000

for every additional $1,000 or part

Exempt, all rentals under $50.

The same ad valorem stamp

as on a conveyance. article 13.

1 Year and 3 Years and

under.

Over

under.

3 Years

$ a

0.25

0.50

1:00

0.50

1.00

2.00

1.00

2.00

4.00

2.00

4.00

8.00

5.00

10.00

20.00

1.25

2.50

5,00

1005

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