£ s. d. must be ppnveyedjio buyer in • separate parcels, so that a dis* tinct price may be expressed on each cpnveyauce, to be charged with the ad vcdorein duty. 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 purchfise money paid for each, so as to admit of the imposition of an ad valorem Stamp Duty. Where separate parcels are coil; veyed to the use of different per j sons in pne deed, such deed shall be charged in respect pf the aggregate inirchase money, In case of a sub-sale of property before a conveyance h^s been made, the conveyance shall then betothesub-purchaser, with the price stated in tlieprincipal deed. When the subrsabg is inad_e tp various 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. subfile, thesub-seller and purchaser deemed the seller and purchaser within the meaning of the Act. But in case pf an aptual conveyr ance of the interest of the person immediately selling to the sub; purchaser, which shallbe charge: jible with ad valorem duty, any deed or conveyance made to sub: purchaser afterwards by original seller shali be free of ad valorem duty, and liable only to ordinary stamp as a deed. Where property bought pf (lift ferent 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 various purchase moneys. Land sold subject to mortgage, or. to any sum afterwardstobepaid, duty is payable on the value of such mortgage or subsequent payment. Exemptions fypm the preceding Duties on conveyances — Any grant from the Crown under the hand of the Governor for the. time being of the Colony pf New Zealand to. any purchaser p| Crown Lands hi New Zealand. Any certificate of title granted under the hand of the RegistrarGeneral, pursuant to Registry Apt, ISGQ." Deed, pr instrument of any kind, whatever, not otherwise charged' in this. Schedule " "... Q, 1 0 Exemptions from tlie preceding duties on deeds or instruments, not otherwise charged in this Schedule— Apprenticeship and ClerkshipAll instruments relating to the. services of apprentices, clerks, or servants. Mprtgage — All bpnds and mort-. gages, whether affecting real or personal estate, bill pf sale by ■\vay pf mortgage, and all trans-, fers, agreements, releases, re-, conveyances, and discharges thereof. All preferable liens under ••' The Wpol and Oil Securities Act, i'ssß." ■'..'"' ' A ll Customs bpnds. All administration bpnds All bonds pu appointment of special bailiffs. Draft, or order, i.ucludhi^ cheque or prdpis on bankers fpr the pay-, ment of any sum pf money a payee named, or to a bearer, or. \o. order, either on d_ejnaii;t or-other-wise, nptp,theywisepha.vged 0, 0, \ liEAfcjK, pr agreement f^r a lease, or. ftiiy written dp.cunient fpr the . tenancy, py. pecupanpy pf any lands, 'tenements, pr hcrcdita? ments, without any cpnsideratipn by way of premium, the following duties in respect pf the yearly rent — Where the yearly rent shall not • exceed LSO, ' ... 0. 2 G Where the same shall exceed LpO, and not exceed LIOO ... 0 5 0 Above LJOO. for every fractional part pf. L 5.0 ' . Q 2 6 Lease, or agreement for a lease oj any lands, tenements, or here* ditaments, granted in cpnsulera* tion of a sum of money by way of premium, without rent or with an annual rent ■(s). Lease of any lands, tenements, or ■hereditaments, granted m consideration pf a sum of money by way of premium, and also of a yearly rent amounting to L2Q and upwards (d). Exemptions from the preceding duties on leases — Leases granted by the Crown of any Waste Lands under the provisions of any Waste Lands Act, or Gold Fields Act. Memorandum of transfer under "The Land Registry Act, 1SG0" (ej, - ' ■ Policy pf Insurance, or other in. strument whereby any insur? anee shall be made upon any ship pr vessel, or upon any goods, merchandise, or other property on board of any ship or vessel, or upon the freight thereof, covered by a Time Policy fpr any period not exceeding three lnonths ... Q. 2 G A\\d for all other Marine Policies, for every, sum of LIOO, and for every fractional part of LIUO ... 0 10 Promissory Notes, payable to tho bearer on. demand, issued by any Bank or Banking Company, at the rate of, for every LIUO, of the average annual amount in circulation, as certified under the "Banker's Returns Act, 1858" ... g Q Q Receipt, or discharge given for or on payment of any sum of money of the amount of L 5 or upwards ... Q 0 1 Exemptions froni the preceding duties pn receipts — Receipts given for or upon th.o payment of money to or for the use of, or by or on behalf of her Majesty. Receipts endorsed upon any in.i strument duly stamped under this Act, acknowledging $ie receipt of the consideration money therein expressed. (c) The ad val.<»yyi duties payable upon a conveyance calculated pn the consideration • by way of premium expressed therein. " (d) Bpth -the ad valorem duties payable upon a conveyance according to the con- ; sid'eratioh therein expressed, and a lease in consideration 'of a rent of the same amount. (c) The game duty as. for a conveyance for the sale of lands lor a : like suni the tjcon_\dei"ilicn of utch lrais_f.r."
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https://paperspast.natlib.govt.nz/newspapers/GRA18670420.2.23.2
Bibliographic details
Grey River Argus, Volume III, Issue 198, 20 April 1867, Page 4
Word Count
922Page 4 Advertisements Column 2 Grey River Argus, Volume III, Issue 198, 20 April 1867, Page 4
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