' . £ s. d. must be conveyed to buyer in separate parcels, so that a disr tinct price may be expressed on each conveyance, to be charged with the ad valorem 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 whele, shall be conveyed in parcels by separate words containing statement of the share of purchase money paid for each, so as tp admit pf the imposition of an ad valorem Stamp Duty. Where separate parcels arc con? vcyed to the use of different per? spns in pne deed, siich deed shall be charged in respect pf the aggregate purchase ineney. ' In case pf a suu?saie pf -property before a conveyance has been made, the conveyance shall then be to the sub-purchaser, with the price statediutheprincipal deed. When the sub-sale s is made to various individual for different parts of the property, separate conveyances shall be made to each with the consideration expressed on the principal deed. In cases of sub-sale, the sub-seller and purchaser deemed the seller and purchaser within the mean? ing pf the Act. 13 ut in case pf an actual convey r ance ef the interest pf the person immediately selling te the subpurchaser, which shall be chai'ge? able with ad valorevi duty, any deed pr conveyance made to subpurchaser afterwards by original seller shall be free pf ad vulvrein duty, and liable pnly tp ordinary ataihp as a deed. _ j. Where property bpught pf clif? 'V . ferent 'persons is conveyed to the buyer by a single deed, the ad vulorein duty on the deed is calr culated on the aggregate pf the various purchase moneys, Land sold subject to mortgage, or to any sum afterwards to be paid, duty is payable on the value of such mortgage or subsequent payment, Exemptions frpm tho preceding Duties pn ccnveyanees — Any grant from the Crown under the hand of the Governor for the time being pf the Colony of New Zealand to any purchaser of Crown Lands in $ew Zealand. Any certificate pf title granted under the hand of the RegistrarGeneral, pursuant te "The Land Registry Act,' I860." Deed, or instrument of any kind whatever, not otherwise charged in this Schedule ... 0 1 0 Exemptions from the preceding duties on deeds or instruments npt otherwise charged in this Schedule— Apprenticeship and ClerkshipAll instruments relating to the services of apprentices, clerks, or servants. Mortgage — All bonds and mort-. gages, whetlier affecting real or personal estate, bill of sale by way of mortgage, and all trans-: fers, agreements, releases, rer conveyances, .and discharges! thereof. All preferable liens under " The Wool and Oil Securities Act, ISSS." Ali Customs bonds All administration bonds All bonds on appointment of special bailiffs. Dkait, or order, including cheques, cr orders on bankers for the payment of any sum of money to a payee named, or tp a bearer, prto order, either pn demand Pr otherwise, notothenyisecharged Q Q 1 Lease, or agreement for a lease, or any written document for the tenancy, or occupancy pf any lands, tenements, or heredita-. ments, without any considera? tion by way of premium, the following duties in respect pi the yearly rent — Where the yearly rent shall no.t exceed LoO ' ... 0 2 G Where the same shall exceed LSO, and not exceed LIOO ...0 5 0 Above LIOO. for every fractional part pf LoO ... 0 2 0 Leask, or agreement for a lease of any lands, tenements, pr hereditaments, granted in consideration of a sum pf money by way of premium, without rent or with an annual rent (<■). Leask of any lands, tenements, or hereditaments, granted m consideration of a sum of money by way of premium, and also pf a yearly rent am punting tp L2O and upwards (d). Exemptions from the preceding duties on leases — Leases granted by the Crown pf any Waste Lands ximler the provisions of any Waste Lands Act, or Gold Fields Act. . Mkmohandua: of transfer under "The Laud Registry Act, ISGO'Ye).' Policy pf Lnsujiaxce, pr pther instrument whereby any insurance 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 months ... 0 2 6 And for all other Marine Policies, for every sum of LIOO, and for '■ every fractional part of LIOO ... 0 10 P-i2O3.nsso.KY 3\otes, 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 - the "Banker's Returns Act, 185S" • ' ... 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 duties on receipts — Receipts given for or- upon the payment of money to or for the use of, pr by or on behalf of her' Majesty. Receipts endorsed upon any in- ■ strument duly stamped under this Act, acknowledging the receipt of the consideration money therein expressed. ; (c)., The ad valorevi duties payable upon a conveyance calculated on the consideration by way pf premium expressed therein, : (d) Both the ad valorem duties payable upon a conveyance according to the consideration therein expressed, and a lease in consideration of a rent of the same amount, i [c) The Vaine duty as^or a cor.vey.-mce for ■^r. iinlc^T <aiids;'ffe;;a.'^%^i:m iLc cou-
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Bibliographic details
Grey River Argus, Volume III, Issue 203, 2 May 1867, Page 3
Word Count
919Page 3 Advertisements Column 2 Grey River Argus, Volume III, Issue 203, 2 May 1867, Page 3
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