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£ s. d. must be conveyed to buyer in separate parcels, so that a disr tinct price may be expressed on each cpnyeyanc.e, to be charged with the ad. valorem duty. Property contracted for by several persons jointly, or by one for Tl himself and others, or Avholly for others at one entire price for the Avhole, shall be conveyed in parcels by separate avouls coiir taining statement of the share of purchase money paid for each, so as to admit of the imposition of an admlvrem Stamp Duty. Where separate parcels are conveyed to tlieiise of different persons in one deed, such deed shall be charged in respect of tlie aggregate purchase money. Tj In case pf a sub-sale pf property before a conveyance has 'been made, the conveyance shall then betotliesub-piirchaser^Aviththe price statedin the principal deed. When the sub,sale s is made to yarious individual for different parts of the property, separate conveyances shall be made tp each with the consideration expressed on the principal deed. In cases of sub : sale, the sub-seller and purchaser deemed the seller and purchaser Avithin the incan : ing of the Act. But in pase of an actual conveyr ance of the interest of the persPn inmiediately selling to the subpurchaser, Svhich shall bechargeable with pd valoreyi duty, any p deed or conveyance made to subpurchaser afterwards by original seller shall be free of ad ualomyi duty, and liable only to ordinary stamp as a d.eed. Where property bought pf different persons is conveyed to the buyer by a single deed, the ad vidorem duty on the deed is calculated on the aggregate of the various purchase mpneys. Land sold subject to mortgage, or. to any sum afterwardstpbepaid, duty is payable pn the value ot" siich mortgage or subsequent payment. Exemptions from the preepding Duties on coirveyances— ■ Any grant from tlie Crown under t ne hand of the Governor for tho time being of the Colony of Ncav Zealand to. any purchaser of CroAvn Lands in Ncav Zealand. Any certificate of' title granted under the hand of the Registrar. G eneral, pursuant to ' ' The Land Registry Act, ISGO." •bed, or instrument of any kind whatever, not otherwise charged iii'tbis.'Schedule „. 0 1 Q Exemptions from the preceding duties on deeds or instruments not otherwise charged in this C Schedule — Apprenticeship and ClerkshipAll instruments relating to the services of apprentices, clerks, or servants. Mortgage— All bonds and mort: gages, whether affecting real or personal estate, bill of sale by \ way pf mortgage, and all trans-^^^^«Lf fers, agreements, releasGj^j£ -^^ conveyances. ai;y 1 1 »■' ' *\ vL r m*, n * AJLj^jfSierable liens" under " The Wool and Oil Securities Act, ISSS." All Customs bpiuls All administration bonds All bpnds on appointment pf special bailiffs. i ])jraft, or order, ineludihe 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, nototherwisocharged 0 0 1 'Lease, or agreement for a lease, or i^any written document for the tenanc)', or pccuj>ancy of any laiuls, tenements, or hereditaments, without any consideration by way of premium, the fpllpAviiig duties in respect of the yearly rente— Where the yearly rent .shall not exceed LSO • ... 0 2 6 Where the same shall exceed LSO, ' and uqs exceed LIOO ...0 5 0 Above LI 00. for every fractional partofLiiO" .;',. " ' „, Q 2 G ! Lease, or agreement' for a lease of anyjauds, tenements, or hereditaments, granted in considera- : tion of a sum of money by Avay of premium, Avithout rent orAvitu an annual rent (c). Lease of any lands, tenements, or hereditaments, granted in coiir sideration of a sum of money by way of premium, and also of a yearly rent amounting to L2(i and upwards (d). Exemptions from the preceding duties on leases — Leases granted by the CroAvn of any Waste Lauds under the pro.: i Ajis'iqns of any Waste Lauds Act, or. Gold Fields Act. ' " of transfer under "The Land. Registry Act, IBGo"feJ.' " ' ' j Policy of Insurance, or p.ther in? I strumeitt whereby any insur, ance shall bo made upon any ship or vessel, or upon any goods, merchandise, or other property on board of any shiu or vessel, or upon the freight thereof, covered by a Time Policy for any period not exceeding three months ... Q 2 C And for all other Marine Policies, for every sum of H(j(), and for every fractional part pf LIOO ... 0 10 Promissory Notes, payable to the bearer on demand, issued by any Bank or Banking Company, at the rate of, for every LI OO, of J: the average anuu'jil amount in circulation, its" 'certified under the "Banker's Returns Act, 185S" ... 2 0 0 Receipt, or discharge given for or pn payment of any sum qi money of the amount of L£i or upwards. ... 0 0 1 Exemptions from the preceding . duties on receipts;— Receipts giA;en for or upon the payment of money to pr for the use of, pr by or on' behalf of her Majesty. Receipts endorsed up&n any instrument duly-, stamped under this Act, acknowledging the receipt of the consideration money therein expressed, (c). The ad rcdoreTfi duties payable upon a conveyance calculated on the consideration by way of premium- expressed therein. (d) Both the ad valoreyi ■ duties payable upon a coiweyaiiee according to the consideration therein expressed, an cl a lease in ? consideration of a reut of ilie.saihe amount. ! (c) The same duty as for a conveyance for the stile of ''-lauds ' -for a ]&c turn the consideration of such transfeiv \ :

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https://paperspast.natlib.govt.nz/newspapers/GRA18670411.2.17.2

Bibliographic details

Grey River Argus, Volume III, Issue 194, 11 April 1867, Page 4

Word Count
922

Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 194, 11 April 1867, Page 4

Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 194, 11 April 1867, Page 4

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