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SPECIFICATION OF TAXES. DUTIES. &C.
PILOTS' LICENSES.
N o rate vet fixed.
BOAT A N D BOATMEN'S LICENSES.
For a boat not exceeding G tons burthen, a charge of 4s. per annum.
For a boat exceeding C tons burthen, 4s. for the tirst 0 tons and an additional charge of ls.
in respect of every ton in excess thereof, up to a m a x i m u m of 10s. a year.
For boatmen, a charge of 2s. per annum.
STAMP DUTIES.
A proportional duty on the nominal value is levied, in accordance with the. subjoined tariff on
all Promissory Notes, Orders for Payment, Delegations, Bills of Exchange, Acknowledgments of
all kinds, Deposit Certificates, all Negotiable Documents, all Deeds or Contracts embodying any
undertaking, guarantee, partnership or other agreement and stipulating any fixed sum, and
generally all deeds and titles other, than those enumerated in the Schedule offixedStamp Duties,
in which somefixedconsideration or amount is stipulated except Policies of Insurance.
Tax-iff of proportional Stamp Duties.
AUTHORITY.
Law No. 19 of 1879.
Law No. 2 of 18S4,
and Order of High Com-
missioiior published in
Gazette No. 524 of llth
Aujust, 189G.
For sums
For sums
..i
a
...
.i
»«
n
JJ
11
II
.,
1!
11
II
II
M
n
i:
n
n
n
n
n
n
£
Of
1
above 12
25
40
00
SO
100
150
200
300
400
500
750
1,000
1,500
2,000
3.000
4,000
5,000
7,500
10.000
15,000
20,000
30,000
40,000
to
>i
ii
;i
n
?:
li
il
II
II
II
11
II
II
II
11
Jl
11
11
11
It
11
11
11
II
£
12
25
40
60
SO
100
150
200
SCO
400
500
750
1,000
1,500
2,000
3,000
4,000
5.000
7,500
10.000
15,000
20,000
30.000
40.000
50,000
Value of Stamp.
£ s.
- 0 0
- 0 0
. 0 0
- 0 0
- 0 0
• 0 1
- 0 1
- 0 2
- 0 3
- 0 4
- 0 5
- 0 7
- 0
10
- 0
15
- 1 0
• 1
10
2 0
• 2
10
• 3
15
5 0
• 7
10
•
10
0
•
15
0
20
0
25
0
c.p.
1
2
3
J*
6
0
4*
0
0
0
0
*i
0
0
0
0
0
0
0
0
0
0
0
0
0
s. C.p.
each 1 a
n
M
each
1
0
0
0
0
1
o
0
0
1
0
G
2
4h
r
4i
0"
3
2
o'
C
1
0 1
And so on, adding 10s. duty on every £1,000 or part of £1,000.
FIXED STAMP DUTIES.
Deeds of contract, guarantee, obligation or discharge in which 'no fixed
sum is recited ... ... ... "...
Hodjets issued by the Sheri Court not reciting any fixed amount excepting
those in respect of which fees are otherwise leviable
... "
For each sheet of a notice or advertisement
,, Extract*- and copies
„ Bills of Lading, Charter parties and W a y bills ... ""
Policies of Insurance:
In case the sum assured is less than £100 ...
In other cases
For Petitions addressed to the Sovereign
„ Ordinarv petitions ...
., Ihn-ou-kliaber-(kaidie, nioui-ourie or others)
„ Izinnames
„ Monra*e!es
„ every cheque of whatsoever value ami everv receipt for anv sum of
£1 and upward- except receipts and cliques given on behilf of the
Government of Cyprus and receipts given by any officer, soldier or
sa.l.*r r
;
i Her Majesty s l
a
,,j
vr
-
M
f,
irCM fur m o n
-j
to ])jm
the hriri->h Exchequer
^.-Certain recognizances and other documents are exempt from stamp duty. Also receipts
Iu" v «an!;^!
,r0mW5
°"' ' °'
CXCha,,ge
'
MriUeU
°'
liirati0nS
°
r
°'
h
" «Wl«doc2u j
Law of SOth November,
1S73, Leg. Ott. "Vol.
III., p. 4S0.
Law No. 2 of 1S79.