1926

3. of Heading.
436
LIST OF HONGKONG STAMP DUTIES
Instrument.
Duty.
Nature of
Stamp.
(6) Bill of Exchange of any
other kind whatsoever (except
a bank note), if drawn, or
expressed to be payable, or
actually paid, or endorsed, or
in any manner negotiated,
within the Colony.
10 cents or Adhe-
every $500 sive.
or part j
thereof.
II
12
12a
13
(7) Promissory Note of any kind
whatsoever (except a bank
note), if drawn, or expressed
to be payable, or actually
paid, or endorsed, or in any
manner negotiated, within
the Colony.
See section 19 as to bills in sets.
Bill of Lading (each part of
every set).
Note: For all other ships’ re¬
ceipts, including Chinese ship¬
pers’ books, see Heading No. 41
Bill of Sale.
Absolute: See Convey¬
ance.
By way of security: See
Mortgage.
Bond, Bottomry, General Aver¬
age, or Respondentia.
Broker’s Note: See Shares (4).
Bond to secure the payment or
repayment of money.
Certificate to practise to be
taken out yearly (Section 21).
10 cents for
every $500
or part
thereof.
When the
freight is
under $5:
10 cents.
When the
freight is
$5 or more:
30 cents.
1. If
made
in the
Colony:
overem-t
bossed.
I 2- If i
■madeout!
of the
Colony:
adhesive
Overem¬
bossed.
25 cents for
every f 100
or part
thereof.
20 cents for
every $100 or
part thereof
of the penalty
or maximum
amount pay-
$25 for every
calender year
or part there-
Overem-
bossed.
14
14a
Charter Party.
Cheque: See Bill of Exchange (2).
Compradore Order, if passed
through a bank.
Circular Note: See Bill of Ex¬
change (3).
Collateral Security: See Mort¬
gage.
Contract: See Agreement.
Contract Note : See Shares (4).
15cts. for every'
$100 or part
thereof of the
total or estim¬
ated hire or
freight.
5 cents.
Adhe¬
sive
Point of time
before which, or
period within
which, the
instrument must
be stamped.
the Colony:
before execu-
2. If drawn out
of the Colony:
in accordance
with section
18.
1. If made
in the Col¬
ony: be¬
fore exe¬
cution.
2. If made
out of the
Colony: in
accord¬
ance with
section 18.
Before ex¬
ecution.
Before be¬
ginning to
practise in
any calen¬
dar year.
Before ex¬
ecution.
Beforelodg¬
ment.
Person liable
for
stamping
where stamping
compulsory.
See sections
17, 18 and.
20.
See sections .
17, 18 and
20.
All persons-
executing.
The obligor.
All persons ;
executing. }
The person
intending
to prac¬
tise.
All persons
executings
The person^
lodging.