=§ s. d. must be cpnyeypd to P?ypf in separate parcels, so that a distinct price may be expressed p,n each Conveyance, tp >be charged \vith the ad valorem, duty. ' Property contracted for by several persons jointly, pr by pne foy himself and others, oi? wljpUy for others at one entire price fpr the whole,' shall be conveyed i^ parcels' by separjite con r taixung statenienj; of the share of purchase money paid for eac|}, so as to admit of the imposition pf an ad valorem Stamp D. uty f W^ej-e 'spparite parcels ; are con T yeyed to the use of different pcr T sons in one deed,' such deed shall be charged in respect of the aggregate purchase money. In case p,| a Bub : sale of properly, before conveyance has been made, the conveyance shall then lie thesub-purchaser, with thp p^pestatediiitheprincipaldeed'. | When t^p sub.rsale is m'adp to various indiyiduals for different parts pf the property ? separate, f conveyances, shall be mdde to each' wi|h consideration ex : pressed on the prin'cipal^eed. Incases of sub-sale, the sub-seller, aiid purchaser deemed the seller and purchaser within the meaning pf the Act. P,ut*ri case of ah actual convey- ' auce of the interest of tiie person selling to ths siib,: purchaser, which sliallbe charge' |i>le ylth ad valorem duty, any cteecl or conveyance made to subp.urchjaser afterwards by original se|ler :'s,hall be free of ad raforeTq ■ duty, liable only to ordinary stamp ass Vdeed Where ; property bought of different pepons js conveyed to tl^e buyer by deedj the ad vidorem ■ ditty '6n the deed is cal : eulateel oii aggregate of the various p^rc.hase'mpnpys. Land sold s^bfeclto niprtgage, or. ' to any §urn aiterw'ai:ds|o^e'pai(l, duty is payable^ on the y^lue of such ' mortgage, pi" s^b§equen| payment. Exemptions from the preceding iDuties pn cpnyeyances^- l ' ° Any grant from the Crown under, the hand of the Governor for t^g time being of the Coloiiy 1 p'.t^e^ Zealand tp any purchaser of OroAvn Lands in New Zealand. ' Any certificate of title granted under the hand of the Registrar General, pursuant to " TheLancl Registry Act, 1860." ' " \" . Deed, or instrument of any kjnd whatever, not otherwise chargefj in this Schedule . Q J Q Exemptions from the preceding duties on deeds or instruments not ptherwise charged inthjs, Schedule — Apprenticeship and Clerkship^ All instruments relating to the services of apprentices, • clerks, or servants. Mortgage — All bonds an)J. inort : gages, whether affecting real or personal estate, bill pf sale by way of mortgage, and all trans; fers, agreements, releases, reconveyances, and discharges thereof. All preferable liens under " The Wool and Oil Securities Act, 1855." A ll Customs bonds All administration bonds. All bonds on appointment of special bailiffs, Draft, or order, including cheques, or prders on bankers fpr the payment of any siim of money to a payee named, or to a bearer, or to order, either on demand or otherwise, nototherwisecharged 0. 0,, 1 Lease, or agreement fox a lease, or any written document for the tenancy, or occupancy of aiijr lands, tenements, or heredfta-. meiits, without any consideration by way of pvemiuin, the following duties in respect of the yearjy rentWhere the yearly rent shall not exceed LSO ... 0 2| 6 Where the same shall exceed L 5Q f and not exceed LIOO ... 0 5 § Aboye LIOO. for pyery fractional part of LSO * "... 0 2 6 Lease, or agreement for a lease of any lands, tenements, or hereditaments, granted in considerar tion of a sum pf mpney by way of premium, without rent or with an annual rent (c). Lease of any lands, tenements, or hereditaments, granted in icon- , sideratipn pf a sum of money by way of premium, and also of a yearly rent amounting to L2(| and upwards (d). Exemptions from the. preceding | duties on leases— ' Leases granted by fhe Crown of any Waste Lands under the provisions of any Waste Lands Apt,, or Gold Fields Act. MjaipßANDpii of transfer under >'The* Land Registry Act, 1860" (ej.' Policy of Insurance, or other instrument whereby any insur: ance shall be made upon any ship or vessel, or upon any goods, merchandise, or other, property on board of any ship . or vessel, or upon the freight, thereof, covered by a Tune Policy for any period not c? * ceeding three months. ... 0 2 6 .And for all other Marine Policies, for every sum of LIOO, and for every fractional part of L 100... 0 10 Promissory Notes, 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, 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 duties on receiptsReceipts given for or upon the payment of money to or for the use of, or by or .on behalf of her Majesty. Receipts endorsed upon any instrument duly stamped under. this Act, acknowledging the receipt of the consideration: money therein, expressed. , : — -M\~ (c) The ad valorem duties payable upon a conveyance calculated on the consideration by way of premium expressed therein. {d) Both the dd valorem duties payable upon a conveyance according to tiie consideration therein expressed, and a lease in consideration of a rent- of the same amount. (c) The same duty as for a conveyance for the sale of lands for a like sum the cont sideration of such transfer.
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Bibliographic details
Grey River Argus, Volume V, Issue 336, 10 March 1868, Page 4
Word Count
914Page 4 Advertisements Column 5 Grey River Argus, Volume V, Issue 336, 10 March 1868, Page 4
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