£ s- a. Acknowledgment given for mpney .deposited in any Banks to be accounted for ' Receipts for moneys paid, into Land-, Building, and Invest.inentSpeieti.es. ' " ' : ' Transfer, except by way of Mprfc : gage, of any riui or station held under lease" or license, or promise . .pf lease or license, f rbm the Crown, or 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 value shall cx r ' ceed LIOO, then for "every LIOO, and any fractional part of LIOO 0. 10 0 TuAXSVEn. of any share or shares in tlie st- ck and funds of any cor : ppration, cpuipauy,-' or society whatever iii New Zealand, upon sale thereof — " "'.'■'." Where flic purchase, or cpnsiderar tion money therein expressed, shall not exceed L2O ' .»'- P ' 1 Q Exceeding L2O, and not exceeding LSO ; • •• •,.. o 2 6 Exceeding LSO, and not exceeding LIOO .... 0 5 Q Fpr every additional LSO, pr fractipiial parfcbf..Lso '' • ... 0 2 Q « SCHEDULE 11. Cqntaikixg the Duties ox Pijoeaxes o? Wills, and Letteks qf -Administration'.-' Pr.OBATE of a Will, and letters of - . Administration' with a Will ail: ." nexeel, where the effects, as sworn to by the Executor pi; Administrator, shall be; — Under the value of LIOO ' ... 1 0 0 Above the value of LIOO, and under L2OO „. 2 0 Q Aboye the value of L2OO, and under L3OO ' ' „. 3 0 Q Above tlje value of LJ3OQ, and under L4OO r ' " '"" ■ "...'! 4 0■ 0 Above the .value pf L4OO, and under LSOO ' ' . .; 5 0 0 And above LSOO ...1 per cent. L.E'I'TEKS OF AIIMINISTItATIOX,, With; put a Will annexed, where the effects, as sworn \o by the Act? ministrator, shall be— Under the value of LIOO • ... 1 10 0 Aboye the value pf LIOO, , and " imderL2oo ... 3 0 Q Ab'6v« the yaluc of L2OO, aiu| under L3OO ' " '■'"... 4 10. Q Above the value of L3OO. and *' under L4OO " ' ' ... C 0 0 Above the value of L4OO, and under LSOO ... 7 10 0 And above LSCO ...lApercent. SCHEDULE 111. Costajxinc} the Duties q>- Li:c;acies, and Succkssion to.Peusoxai,- Estate, under any Testamentary Disposition, ok upon Intestacy. Legacy duty to be charged p,n every legacy, specific or pecu : niary, to" the value of more than L2O, given by Will, out of personal estate, or charged on real property, pr of mbiiey to arise from such saie or mortgage of real property. Also for the clear residue decend; ing to one cr more persons afterpayment of dobtsj funeral expenses, and lpgacies above the value pf L2O after passing of this Apt In like uianner on tho 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 L2O. Legacy or residue decending to child or decendant of child of deceased, or to father, lnothei'j or lii:pal ancestor of deceased, pays one per cent duty Ll per cent, Legacy or residue devolving on brother or sister or their deecsndaut pays three per cent duty ". . L 3 per cent. To uncle or aunt, or their decendan'ts, pays five jjer cent duty L 5 per cent. To graudruncle or. to gi-andraunt, or to theiv dependants, pays six per cent duty ... L 6 per cent. To any more distant, collateral relation, pays seven per cent • duty r •■•• ... L 7 per cent. And when it devolves upon ■ a ' ' stranger to the blood of the deceased, ifc pays ten per cent' diity ... LlO per cent. And gifts of anmiities, or other partial interests hi such estates as aforesaid, are to be deemed legacies Legatee taking more than one legacy under the same will, together apiountiug to L2O, pays duty, although neither, legacy separately -would have been liable to the duty. But legacies ancLresidues of es? tates,' or effects devolving on' husband or wife of the deceased, are exempt from legacy ..duty SCHEDULE .IV, Duties a? Successions to Real and Pee,sonal Estate— ' Where the successor shall be the h'neal issue or lineal ancestor of the predecessor, a duty iipou. ■ ."■ the value of the succession at ■ the rate of ..'. Ll per cent, Where tho decendant shall be "a brother pr sitter to a defendant pf a brother or sister of the prcdeccs&or, a duty upon the value of the succession of ... L 3 per cent. Where the successor shall -bo a* brother pr sister of the father or. mother, or a decendant of a brother or sister of the father or mother of the predecessor, a duty upon the value of the succcsbion of .. L 5 per cent. Where the successor shall be a brother or sister of the grandfather or grandmother or a dependant of a brother dr sister ofc the grandfather or grandmother of the predecessor, a duty upon the Y^ue °f *Y e succession of ... LO percent. Where the successor shall be in any other degree of collateral consanguinity to the predecessor than is hereinbefore described, a duty upon the value of the succession of ... L 7 per cent. Where the successor shall bo a stranger in blood to the predecessor, a duty upin the value of tlie succession of LlO per cent, Exemptions from the foregoing duties : — All successions given to, or in trust for, or which shall devolve upon, or be acquired by the husband or wife ot the prcdcces&or
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https://paperspast.natlib.govt.nz/newspapers/GRA18670207.2.17.3
Bibliographic details
Grey River Argus, Volume III, Issue 167, 7 February 1867, Page 4
Word Count
903Page 4 Advertisements Column 3 Grey River Argus, Volume III, Issue 167, 7 February 1867, Page 4
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