/ £ s. d. must be conveyed tsr buyer in separate parcels, sorthat a disr tincfc price may b«rexpressed on each conveyance/ to be charged with |he ad vvuorem duty. Property contracted for by several persons jointly, pr by one for hiinseif arid pthers, or wholly fpr others at one entire price fpr the whole, shall be conveyed in parcels by separate words conr taining statement of the share pf purchase money jiaid for each, so as to admit of the imposition i of all ad valorevi Stamp Duty, j Where separate parcels are cpiir veyed to the use pf different pert spns in pne deed, such deed shall be charged in respect pf the aggregate purchase money. In case pf a sub-sale pf property before a' conveyance has been, made, the conveyance shall then betothesubrpurchaser, with the price statedin the principal deed; When the sub-sale s is made tp various individnal for different parts of the property, separate conveyances shall be made to each with the consideratipn exr pressed on the principal deed. In cases of sub-sale, the sub-seller and purphaser deemed the seller and purchaser within tbe mean; ing of the Act. But in case of an actual convey; ance of the interest of the person immediately selling to the subi purchaser, which shallbe pharger able with ad valorem duty, any deed or conveyance made to sub? piu-chciser afterwards by original seller shall bo free pf ad valorem - duty, aiid liable only to ordinary stamp as a deed. . Where property bought of dif» fereiit persons is conveyed to the buyer by a single deed, the ad vulorem duty on the deed is cal: culated on the aggregate of the varipus purphase nipneys. Land' sold subject to mortgage, ov to any sum afterwardstobepaid, duty is payable on the value of such mortgage or subsequent; payment. Exemptions from tho preceding Duties pn ccnveyances— Any grant from tlie Crpwn under the hand of the Gevernor for the time being of the Colony of New Zealand to any purchaser of Crown Lands in New Zpaland, Any certificate of title granted under the hand of the Registrar General, pursuant to ' ' The Land Registry Act, 1860." Deed, or instrument pf any kind, whatever, not otherwise charged in this Schedule ... 0 1 0 Exemptions from the preceding duties pn deeds or instruments not otherwise charged in tbi§ Schedule — Apprenticeship and Clerkship — All instruments relating to the services pf apprentices, clerks, or servants. "Mortgage— All bonds and mort^ gages, whether affecting real or personal estate, bill of sale by way of mortgage, and all transfers, agreements, releases, reconveyances, and discharges thereof, All preferable liens under " The Wool and Oil Securities Act, . 1855." All Customs bonds All administration bonds All bonds on appointment qf special bailiffs. Dijajt, or order, inchidins.' cheques, or orders on bankers for the payment of any sum of money to a payee named, or to a bearer, or to order, either on demand or otherwise, not otherwise charged 0 0 1 Lease, or agreement for a lease, or any written dpcument f pr the iemmpy, or occupancy of any kinds, tenements, ' or heredita: nients, without any consideration by way of premium, the following duties in respect of the yearly rent — Where the yearly rent shall not exceed LS,Q ... 0 2 6 Where the same shall exceed LpO, and not exceed LIQO . 0 5 0 Above LIOO. for every fraptipnal partpf LSO " " ... Q 2 G Lease, pr agreement for a lease of any lands, tenements, or hereditaments, granted in considerar 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* pideration of a guni of money by way of premium, and also of a yearly rent amounting to L2O and upwards (d). Exemptions from the preceding duties on leases — Leases granted by the Crown of any Waste Lands under the pro? visipns of any Waste Lands Act, or Gold Fields Act. Me»io]:ant>i:tsi pf transfer under"The Land Registry Act, I860" (c). Policy of Insurance, or other iiir strunient whereby any insur? ance shall be made upon any ship or vessel, or upon any gpods, merchandise, or other property on board of any ship nr vessel, or upon the freight thereof, covered by a Time Policy for any period not exceeding three months ... 0 2 G And for all other Marine Policies, for every sum of LIOO, and for every fractional part of L 100... 0 I 0 Pkojiissokv Noi'ESi payable to the bearer on demand, issued by any Bank or Banking Company, at the rate of, for every LIOO, of the average annual amount in circulation, as certified under "Banker's Returns Act, 1858" ...2 0 0 Receipt, or discharge given for or on payment of any sum of money of the amount of L 5 or upwards ... 0 0 1 Exemptions from the preceding I duties on receipts — 5 ''"^ffllsLciven for or upon the i W f^litei money to or for the JTJIte- / ? otT^i&BL oi- on behalf of
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/GRA18670330.2.17.2
Bibliographic details
Grey River Argus, Volume III, Issue 189, 30 March 1867, Page 4
Word Count
839Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 189, 30 March 1867, Page 4
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