£ a, d must be conveyed to buyer in separate parcels, so that a disV tinct price may be expressed on each, con veyaiice., to be chargecl with the ad'[ni(orein dxity, Property contracted for by several . persons .jointly, or by -one for - himself and others, or wholly for others at one entire price fpr • the whole, shall be conveyed in parcels by separate words con' taining statement of the share of purchase inpney paid for each, so as to adniit of the imposition j of an advulorew StampPvity, j Where separate 'parcels, are con» veyed tid.t]iu use of . different per* _ sons in one deed, such deed shall ' .be charged in respect of the aggregate purchase money,. In case of a siib^saje of property before a conveyance has been made, the conveyance shall then betothesnb-purchaser, with tl\e price stated in the. principal dee.d. When the snb-sjile a is made to various indi\idu,-vl for different parts* of the property, separate conveyances shall be made tq each with the consideration ex? pressed on the principal deed. In cases of sub-sale, thesub-sellcr and. purchaser deemed the seller and purchaser within the mean-; ing of the Act. '.' But in case of an actual conveyi ance of the interest of the person immediately selling to the suh' purchaser, Avhich shallbe charget able with advaloreni duty, any deed or conveyance made to sub; purchaser afterwards by original seller shall be free of ad valorem duty, tmd liable only to ordinary stamp as a deed. Where pniperty bought of d;fr ferent persons is conveyed to the buyer by a single deed, the ad r(ilorey.i duty on the deed is caU :.isjk , culated on the aggregate ojf , the vnrious purchase moneys. J . Laudeold subject to mortgage, or to any sum afterwards to be paid, duty is payable oil the value of such mortgage or subsequent, payment, Exeniptipn's from the preceding Duties on conYeyancesrrAny grant from the Crown under the hand of the Governor for tlie time beingof the Colony of New Zealand to any purchaser of Crown L«inds in New Zealand, Any certificate of title granted under- the hand -of the Registrar , General, piirsuant to ' • The L:\nd Registry Act, I860." Deed, or instrument of any kind whatever, not otherwise charged iv Schedule ,0 J 0 Exemptions from the preceding duties on deeds or instruments npt otherwise charged in this '■ SchedulerApprenticeship and ClerkshipAll instruments relating to the services of apprentices, clerks, or servants. Mortgage— All bonds and morii gages, whether affecting real or personal estate, bill of sale by way of mortgage, and .ill transfers, agreements, releases, reconveyances, and discharges thereof. A\{ preferable liens under ' ' The 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 pay* meut of any sum of money to a payee named, or to a beaver, or to order, either on demand or othenvise, nototherwisecharged 0 0 1 Lease, or agreement for a lease, or any -written document for the tenancy, or occupancy of any lands, .tenements, or neredita* ments, without any consideration by way of premium, the following duties in respect of the yearly rent — Where the yearly rent shall not exceed LSO , „. Q 9 6 Whcvc the same shall exceed LSO, and not exceed LIOO ... 0 5 0 Above LIOO. for every fractional partof LSO ... 0 2 G ■ Lease, or agreement for a lease of any lands, tenements, or; hereditaments, grjuited in consider.^ tion of a suni of money by way of premiuni, without rent or with an annual rent (.s)'. Lease of any lnnds, tenements, or beveditaments, granted m consjdevcatiou of a sum of money by way of premiuni,* and also of a yearly rent anibuntiug to L2O and upwards (d). Exemptions from, the preceding duties on leases— Leases granted .by the Crown of any Waste Lands under the provisions of anyLJJKaste Lands Act, or Gold FiclilfSfct. Memorandum of transfer under ''^he Land Registry Act, iS(iO"fe,j. Policy of Insurance, or other instrument whereby any insurance shall be made upon any ship or vessel,: or upon any goods, merchandise, or other property on board of any 'ship or vessel, or iipon the freight thereof, covered by a Time Policy for any period not exceeding three months ...0. 2 6 And for 'all .other Marine Policies, for every sum of LIOO, and for every fractional 'part' of LIOO ..-.'■ Q 1 0 Promissory Notes, payable to the bearer on demand, issued by any Bank ; or Banking Conrpany, at the rate of, for every LIOO, of the average annual amount in circulation, as certified under the ''Banker's Returns Act, 1S58" r ■■■"■' ... 2 Q 0 Receipt, or discharge given for or on payment of any sum of mouey of the amount of L 5 or upwards : ! • ... 0 (I*l Exemptions from the preceding '* duties on receipts-^-Receipts given for or upon the -payment of monej' to or for the use of, pr by or on behalf of her Majesty. Receipts eiijtlorsed upon any mv- , istrtiment duly stamped^under this Act, acknowledging the receipt 'of v the;' coSjlperatipjt money therein expressed '.' " : '^-'' : ' ; '-Mj- : '■■ ■?'-'■ ■• ' ■' ■ ■ •-.-■ . ■ -■:-,"■ ——— (c) The ad raldrevi duties payable upotf-a conveyance calculated on the consideration by way of -.premium expressed therein, (d) Both the ad valdreni ''.'duties payable upon a' conveyance according to the conaideratiou: therein expressed, and a lease in consideration of a rent*bf the same amount. (c) The same 'duty.'as'ior a conveyance for the sale of huids^for a like sum the coiii ; siderjil; jon . of suclutr -uwf er.
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https://paperspast.natlib.govt.nz/newspapers/GRA18670319.2.16.2
Bibliographic details
Grey River Argus, Volume III, Issue 184, 19 March 1867, Page 4
Word Count
917Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 184, 19 March 1867, Page 4
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