1924

LIST OF HONGKONG STAMP DUTIES
443-
Receipt.
Instrument.
Duty.
5 cents.
Exemptions.
(a) Receipt for an amount
not exceeding $10.
(b) Receipt given by a banker
for money lodged or de-
Eosited -with him and to
e accounted for by him
to the person lodging or
depositing the money.
(c) Acknowledgment by a
banker of the receipt of
any bill of exchange or
promissory note for the
purpose of being pre¬
sented for acceptance or
payment.
(d) Receipt given by a bank¬
er endorsed on a tele¬
graphic transfer advice.
(e) Receipt given by an officer
in His Majesty’s service
to any Government de¬
partment.
(/) Receipt indorsed or other¬
wise written upon or
contained in any instru¬
ment liable to stamp
duty, and duly stamped,
acknowledging the re¬
ceipt of the considera¬
tion money therein ex¬
pressed, or the receipt
of any principal money,
interest, or annuity
thereby secured or there¬
in mentioned.
Point of time
before which, or
Nature of period within
Stamp. which, the
instrument must
be stamped.
Person liable
for
stamping,
where stamping
compulsory.
Adhe- Before be-
sive. ing parted
with by
the maker.
The maker,
i.e., the
person
giving the
receipt.
Release: See Conveyance on
sale, and Mortgage (7). .
Revocation of trust: See De¬
claration of trust.
37
Servant’s Security Agreement
which is not chargeable with
mortgage duty.
20 cents for Overem-
every $100 bossed,
or part
thereof
of the
amount up
to which
security is
given.
7 days after
execution.
The era
ployer.