must be conyeyeiJ .to bjiyer in separate parcel^, }sp "^hat a distiuct price;may;|>e "expressed on each epiiyeyanceitp be phargeel with the ad vabfrem duty. Property contracted for by several • persons jointly, or by one for himself and others, or wholly for others at one entire price for the wnple, shall be conveyed in parcels by separate words con- . taining statenient of the share pf purchase money paid for each, .' - so as to admit of tlie imposition of au ad valorem Stamp Duty. Where separate parcels are con- : veyed to tlie use of different pei^ ; sons in one deed, such deed shall be charged in respect of idie aggregate purchase money. In. case of a sub-sale of property before a cpnyeyance has' bpcii j . made, the conveyanpe shall then be|othesub-purehaser, with the pricestatedintheprincipal deed. j When the sub : sale is majle tft various /individuals for jliSerent parts of the property, separate conveyances Shall be inside tq eacli.with the consideration e^: pressed on the princixial deed, '■■ In cases pf sub sale, the sub-seller, and purphaser deemed the seller and purchaser within the mean; ing of the Acf;. But'in case of an. actual convey-, anpe of the interest of the person immediately selling to the sub: purchaser, which shallbc charger, able with qd' valorem duty, any deed or conveyance made tp sub: purchaser afterwards by original seller shall lie "free of ail valoreiii duty, aiid liable only to ordinary stamp as a deed. ' Where property bought pf dif-. ferent'perspns is conveyed to the buj'cr t)y a single deed, the ml vulorem duty on the deed is cal : ' • dilated oii the aggregate of the various purchase moneys. Land sold subject to mpi-tgnge, ov j to any sum afterwards to be paid, -duty is payable oh the value of such mortgage" or subsequent payment. Exemptions frpm. tin; preceding Duties on conveyances 1 — Any grant from the Crown under, the hand of $he Governor for the time being of the Colony of New Zealand to aiiy purchaser of Crown Lands in New Zealand. Any ccrtilieate of title grouted, under the hand of the Registrar. General, pursuant to "TheLaiul Registry "Act,' 1860." Deed, or instrument of any kintl whatever, not otherwise charged in Schedule ... 0 1 0 Exemptions "from tlie. -preceding duties on deeds or instruments j not otherwise charged in this ' Schedule — Apprenticeship and Clerkship— All instruments relating to the servipes of apprentices, clerks, or servants. Mortgagp — All bonds and mort-. gages, whether affecting real or' personal estate, bill of sale by way of mortgage^ and all traus T fers, agreejuients, releases, reconveyances, and discharges thereof. All preferable liens under "The Wool and Oil Securities Act, 1853-" ' All Customs bonds All administration bonds All bonds on appointment of special bailiffs. Draft, pr order, includin r cheques, pr prders on bankers for the pay incut pf any sum pf moiiey to a payee named, pr to a bearer; or to order, cipher on demand or otherwise, net otherwise charged Q Q 1 Lease, or agreement for a lease, or any written for the , tenancy, or ppcupancy p.f an y lauds, tenements, or heredita: ments, without any cpnsiderii: tipn by way of premium, the fpllpwihg dyities in respect pf the yearly rent— „ Where ; tlie yearly rent shall not : exceed LSO ' ... 0 2 0 Where the same shall exceed LSO, and not exceed LIOP ... Q 5 0 Above LIOO. for every fractional ' part of LSO " ..;' 'o 2 6 Lkasej pr. agreement for a lease of any lands, tenements, or hereditaments, granted in 'considers- r tion of a sum of money by way of premium, without rent or with an annual rent (c). Lease of any lands, tenements, or hereditaments, granted in con - . sidcratipn of a sum of money by way of iireuiiuin, aud also pf ii yearly rent amounting to L2O and upwards (d). '* Exemptions from the preceding duties oirleiiscs — Leases grauted by the Crown of any Waste Lands under the provisions of -any \Vaste Lands Act, or Gold Fields^Act. , MEMOKANpUJi of transfer under "The' Land ''Registry Act, ISGO"feX ' •' '- , ! Policy of Insukaxce, or: other instrument whereby any insurance, shall be made upon, any ship or vessel, or upon any \ gPpdSj merchandise, or pther. property pn bpafd pf any ship, or vessel, or upon the freight thereof, cove.rccl by a Time Policy for aiiy period hot exceeding three months ...0. 2 6 And for all ptlier Marine Policies, 1 for every sum of LIOO, and for every fractional part pf L 10 0... 0 1 Q. PitpMissoKY Notes, payable to. the bearer on demand, issued bj' any : Bank or Banking Company, at the rate, of, for eyery, LIOO, of the 'average 'annual amount in circulation, as certified undtr the "Banker's Returns Act, lSoS" r ■■■-■-•" ' ' ...2 0 Q Receipt, pr discharge given for or pn payment of any sum o.f , lnpiiey'of the ampuirfc of L 5 or upwards . ... Q Q 1 Exeinptipns from the preceding duties on receiptsReceipts given for .or upon thq pay ment of mpuey tp or for the use of, or by'or on behalf of her Majesty. - Receipts endorsed, upcii any in-, strument duly stamped under thi? Act, ackuowledgiug, the receipt of the cdiisideratipn ,-■ money thereiii expressed. . ; ,-"-. ■"-• —^~ ':'■%■' . - ': ■■■■■ ....'/■■■■ : '(c) The ad valonvi duties payable upon a conveyance . calculated on the coiisideration by /way "of. premium expressed therein. (ef) Both the .ad. valorem duties payable upon a ..conveyance according to the consiileratipiivth.erein expressed, and a lease iii consideration of "a rent of. the. same amount. :[e). Tjic same duty as for «i conveyance for the shlo (>f 'lands foiv avlike ; jsyiifvi ho foas}^ra.lß;n<|f such transfer, .
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/GRA18670212.2.17.2
Bibliographic details
Grey River Argus, Volume III, Issue 169, 12 February 1867, Page 4
Word Count
925Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 169, 12 February 1867, Page 4
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