EXTRACTED FROM SCHEDULE TO "STAMP DUTIES ACT, 1860."

Dunstan Times, Issue 263, 10 May 1867, Page 4

EXTRACTED FROM SCHEDULE TO "STAMP DUTIES ACT, 1860."

SciIEDtXE 1. the Duties on Deeds and other Instruments relating to transactions between ■living persons. AorkK-MKST or any urinate or memoran- 8. d. dum of an agreement under hand only where the matter thereof shall be of the value of L.20 or upwards, ■whether the same shall only be evidence of a contract or obligatory on the parties from its being a written 'instrument, together with every scb.9■dule, receipt, or other matter put or indorsed thereon, or annexed thereto 1 0 Provided always that where divers letters shall be offered in evidence to prove any agreement between the parties who shall have written such letters, it shall be sufficient if any of lueb letters will be stamped with a duty of two shillings and sixpence. &ILLB OF EXCIJAKOK Inland Bill of Exchange, Draft, or Order, for the payment to the bearer or to order at any otherwise than on de!niahti of any sum of money not exceeding L.50, ... ... ... 1 0 Ditto, not exceeding LIOO, ... ... 2 0 And where the same shall exceed L. 100 then for every L.50, and also for any fractional part of LSO ... ... 1 0 Foreign Bill of Exchange, drawn in, but payable out of, the Colony of New Zealand ■- If drawn singly, or otherwise than in a set of twoor more)- the same duty as oa an Inland Bill of the same ami/Unt and tenor) If drawn in sets of two, then for every Bill of each set where the sum payable shall not exceed L.50, ... ... 0 6 And where it shall exceed L.50 and not exceed L.IOO, 1 0 And where the same shall exeosd L. 100, then for every L.50, and also any fractional part of L.50, ... ... 0 C If drawn in sets of three or more, for t very Bill of each set, where the sum payable thereby shall not exceed LSO 0 4 And whore it shall exceed L.50 and not exceed 1,. 100, ... ... 0 8 And where the same shall exceed L. 100, then for every L.50 and also any fractional part of L.50, ... ... 0 * Exemptions from the foregoing duties •oa Bills of Exchange.-AlLDeben-tures and Treasury Hills issued by the 'Government of New Zealand. All Drafts or Orders for the payment of ■any sum of money to the bearer on ■demand drawn upon any Banker, person, or company, are exempt from the foregoing duties, but are subject 't<! the duty of a penny charged upon Drafts ami Orders. ■Bills of Exchange drawn out of the C )lony, but endorsed or negotiated ■within the Colony, the same duties as <m a Bill of Exchange drawn within <ibe Colony and payable withiu the Colony—(The same duty as on an Inland Bill of the same" amount and tenor.) Promissory Note, for the payment in any other manner than to the bearer ■ on demand of any sum of money not •exceeding L.2.">, ... ... 0 C ExceedingL.2s, not exceeding L.50 ... 1 0 Promissory Note, for the payment, either to the liearar, on demand, of ■any sum of money exceeding L.50, .anil not exceeding'L 100, ... ... 2 0 Where the sum shall exceed L.IOO, then for every L.50, and fractional part of L.50, " ... ... ... 1 0 Exemptions from the foregoing duties on Promissory Xotes, but not from sjiv other duty to which the same may be liable —All Promissory Notes for the payment of money on demand (issued by any Bank or Banking Corn•pany in New Zealand, authorised to .issue such notes and making such returns and paying swell compositions -as in this Act respectively mentioned. All Bills, Drafts or Orders, or Promissory Notes for the payment by any Bank or Banking Company of any sum of money though not inadepayabla ■To the bearer or to order, and whether delivered to the payee or not, ami all writings or documents entitling any person to the payment by any Bank or Banking Company of any sum of iSioncy, whether the person to whom payment is to be made shall be named or designated therein or not, or whether tin; same shall be delivered to him or not, shall respectively be .deemed U> be Bills, Drafts, or Orders for the payment of money chargeable with Stamp Duty, as if the same had been made payable to bearer or to order. (CosVtoVANCE of any kind or description i whatsoever upon the sale of any property in respect of the principal or i only v. riting whercbv the property sold shall be conveyed to or vested in the purchaser or any other person or persona by his direction (except transfers expressly provided for by this Act) - i Where the purchase or consideration money therein or thereupon expressed shall not exceed L. 50, ... 5 0 And where the same shall exceed L r io and not exceed LIOO, ... .. 10 0 And where the .name shall exceed L.IOO, then for every L.50, and any fractional part of L.50, ... ... 5 0 iDbeti or instrument of any kind whatever not otherwise charged in this Schedule, ... ... ... 10 0 Exemptions from the preceding duties on deeds or instruments not otherwise charged in this ScheduleApprentices and Clerkships' All instruments relating to the services of apprentices, clerks, or servants. Mortgage—All bonds ami mortgages, whether affecting real or personal estate, bills of sale by way of mortgage, audall transfers, agreements, releases, re-conveyances, and discharges thereof. All preferable liens under "Tho Wool and Oil Securities Act, 1858." All Customs' Bonds. All Administration Bonds. All Bonds on Appointment of Special Bailiffs. Draft or Order, including cheques or orders on bankers for the payment of any sum of money to a payee named or to bearer, or to order either on demand or otherwise not otherwise charged, ... ... ... 0 1 •

Le.isr, or Agreement for a Lease, or any written document for tlie teudancy or occupancy of any lands tenments, or hereditaments, without any consideration by way of premium, the following diitios in respect of tie yearly reutWhere the yearly rent shall not exceed I*3o, ... ... ... ... 2 C Where the same shall exceed LSO and not exeed L.100,... ... ... 5 0 AhoveL.loo, for every fractional pa l l of LSI), ... ... ... ... 2 6 LEASE, or Ajfreejsent for a Lease of any landH, tenements, or hereditaments, granted in consideration of a Bum of money, by way of premium, without rent, or with an annual rent (The "advalorem" duties payable upon a conveyance calculated on the consideration by way of premium expressed therein.) Lease of any lands, tencmeuts, or hereditaments, granted in consideration of a sum of money by way of premium, and also of a yearly rent amounting to L.20 and upwards (Bwth the "ad valorem" duties payable upon a conveyance according to the consideration therein expressed, and for a lease in consideration of a rent of tins saino amount.) Exemptions from the preceding duties ■ on leases— Leases granted by the Crown of any waste lands under the Provisions of any Waste Lands Act, or Gold Fields Act. Mxmokakdvm of transfer under "The Land Registry Act, 1860" (The same duty as for a conveyance for the sale of lands for a like sum, the consideration of such transfer.) Policy of Insurance, or other instrument whereby an Insurance shall bo made on any ship or vessel, or upon any goods, merchandise, or other period not exceeding three months ... 2 6 And for all other marine policies— for every sum of L.IOO and for every fractional part of L. 100 1 0 Promissory Notes payable te the bearer on demand, issued by any Bank or Banking Company at the fate of for every one hundred pounds of the average annual amount in circulation as certified under " The Bankers Returns Act, 1858" ... L2 0 0 Receipt or discharge for or on payment of any sum of money of the amount of five pounds and upwards 0 1 Exemptions from the preceding duties on recipts— Receipts given for or upon the payment of money to or for t he use of or by or on behalf of Her Majesty Receipts indorsed upon any instrument duly stamped under this Act, acknowledging the receipt of the consideration money therein expressed Acknowledgments given for money deposited in any Banks, to be accounted for. Receipts for moneys paid into Land, Building, and Provident Societies. TPvAnsFER. except by way of mortgage, of any run or station held under lease or license, or promise of lease or license from the or of any interest therein, where the deelere'd value of I the said run or station or interest or the value thereof, assessed as in this Act provided, shall not exceed L. 100 10 0 And where such value shall exceed , L. 1(H) then for every L. 100, and for i every L. !0i), and any fractional part of LIOO ... " ] 0 o I TRANSFER of any share or shares in the stock and funds of any corporation, company, or society whatever in New Zealand, upon sale thereof— Where the purchase or consideration money therein expressed shall not j exceed L.20 ... ... ... i o j Exceeding L2O ami not exceeding L.50 2 6 Exc ceding JL 50 and not exceedingly 100 5 0 For every additional L.50 or fractional part of L.50 ; g I THE NEW POSTAGE RATES, To come into force on Ist January 1 SCO, are I the fallowing :—■ I. —TOWN LETTERS. Posted at any post.office within the Colony ; for delivery at or from such post office— Not exceeding half an ounce Id. Exceeding half ao ounce, but not exceeding i one ounce o,i j For every ounce or fraction of an ounce over I one ounce 2b n. Country letters. | Posted at any post-office within tho Colony for delivery at or from any other Post-office I within the samo Province - Not exceeding half aa ounoc 2d Exceeding half an ounce, but not exceeding one ounce 4<j For every ounce or fraction of an ounce over one ounce 4J