- ; ■ ' * s. el. . Acknowledgment giveji for money deposited jn any Banks to be accounted $pr Receipts for moneys paid into Land, Building, anu Invest? ment Soejeties. ,- Tkansfei}, except by wwa r of Mortgage, of any run or station held under lease or license, orpromjse of lease or license, from the . Crown, pr of any interest therein, where the • declared • value of the said run or station,^ or interest, or the value thereof assessed as in this Act provided, shall not exceed LIOO ... 0 10 0 And where- such valiie shall ex= .peed LIOO, then for every LIOO, and any fractional part of XIOO 0 JO 0 TiiA.N'.si-Eii of any share or shares in the st ck- and fiuiels of iiny cor^ ppration, company, or society whatever in Now Zealand, upon sale thereof — Where the purphasc, py considerar' tion moiiey therein expressed, shall not exceed L2O ... 0 10 Exceeding L2O, and not exceeding • LoO . : . 0 2 0 Exceeding LSO, anil npt exceeding Lioo ' ;.. 05 0 - Fpr every additional LSO. prfracr tipnal part of LSO ... 0 2 C SCHEDULE 11. C'o'xTAisixa tjie Duties on Pitop.\Tps of WjLLS, ASD L.KTTKKJS pP'ADJUXISTiIATIOX, Pkobatk of a Will, and letters of Administration with a Will anr nexed, where the effects, as sworn to. by tlio Executor or Aelministratpr, shall berr~. ' ■ Under the value of LIOO . J 0 0 Above the value pf LIOO, and under L2OO ' "■'■.' ... 20 0 Above the value of L2OO, and Tiiulpi- .L300. .' ; ... 3 0 0 Above the value of L3OO, anel iihderLiOO - • Q q Above the value of L4OO, and under LSOO .. 5 0 0 And above LSOO - ... 1 per cent. Lktti:i;s of Apjijnjstoatiox, without a Wift annexed, -where t]ie . effects, as sworn to by the Ad. ministrator, shall beUnder the value of LIOO ... 1 10 0 Above the value of LIOO, and under L2OO .-., 3 0 0 Above the valiie of L2OO, and Wider L3OO : ,, 410 0 Above the value of L3OO. and under L4OO ' ...G0 0 Above the value of L4OO, and - ••under Lsoo ' ... 7 10 0 And- above LSOO ...1 A per cent. SCHEDULE 111, Containing tub Duties on Lkoacies, and SUCCKKKIOX TO PeIIHOXAL ESTATE, UNUlil! any Testamentary Disposi'jion, oh upon Intestacy. Legacy duty to be charged on every legacy, specific or pecuniary, tp the value of more than L2O, givejuby Will, out of per* soiuil estate, or charged on real property, or of money to 'arise from such sale or mortgage of real property, Also for the clear residue depend' ! ing to one or more jjersons after payment of .debts, funeral expenses, and legacies above the value of L2O after passing of - this Act. In like manner on the clear resi» due of . money arising from mortgage or sale of real property, after deducting debts, funeral expenses, and legacies as before, when the residue amounts to above L2U. . ' Legacy pr residue decending to child or decendant of child of deceased, or to father, mother, or lineal ancestor of deceased, pays one per cent duty Ll per cent, Legacy or residue devolving on brother or sister or their detcandant pays three per cent duty .' L 3 per cent. To uncle or' aunt, or their decendants, pays five per cent duty Lo per cent. To grand-uncle or to grand-aunt, pr to thciv decendants, pays six per cent duty ... LG per cent. To any more elistant, collateral relation, pays seven percent duty ' ... L 7 per cciit. Anel when it elevolves 1 upon a ' stranger to the blood of the deceased, it pays ten,' per cent duty ... LlO per cent. And.gifts of annuities, or other jiartial interests in such estates as aforesaid, are to be deemed legacies Legatee taking more than one legacy under the same will, to? gether amounting to L2o,''j:ays duty, although neither legacy separately would have been liable to the duty. ."".' But legacies and residues of estates, or effects devolving on husband or wife of the deceased, are exempt from legacy duty ': SCHEDULE IV,"' Duties of Successions to Real and Peksonal Estate — "Where the successor shall be the ' lineal issue or lineal ancestor of the predecessor, a eluty upoii tfie value of the succession at the rate of ■ ''.' ... Ll j>er cent, Where the decendant shall be a ■'" brother pr sister t r p a degendant of a bi'oth'er or sister of the pro. ' deccsE?or, a cluty upon the value ' of the succession pf ... L 3 per cent. Where the successor shall be a 1 brother or sister of the father or mother, or a decenelant of a brother or sister of the father or mother of the predecessor, a duty upon the value of the succession of ... L 5 pci* cent. Whe-re the successor shall be a' brother or sister of the grand? father or grandmother or a cle= cendant of a brother or sister of the grandfather or grandmother of the preelecessci-, a ditty upon the value of the succession of ■ \ ' ... LG per cent, Where the successor shall be in ' any other degree of collateral consanguinity to the prcdeces. Spr than is hereinbefore de« scribed, a duty upon the value of the succession of ... L 7 per cent. Where the successor shall be a stranger in blppcl to the preder cessor, a duty np^n the value » of the succession of LlO per cent. Exemptions from the foregoing duties : — All successions given to, or in trust for, or which ghall devolve upon, or be no-. quired by the husband or m ife pf the prcelecessov
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Bibliographic details
Grey River Argus, Volume III, Issue 166, 5 February 1867, Page 4
Word Count
905Page 4 Advertisements Column 3 Grey River Argus, Volume III, Issue 166, 5 February 1867, Page 4
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