Page 4 Advertisements Column 5

Grey River Argus, Volume VI, Issue 438, 3 November 1868, Page 4

£ s. d. Property held rrder different titles, sold at cue entire price, must be conveyed to buyer in separate parcels, so that a distinct 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 i himself and others, or wholly 1 for others at one entire price for the whole, shall be conveyed in parcels by separate words containing statement of the share of purchase money paid foreach, so as to admit of the imposition of an ad valorem Stamp Duty. Where separate parcels are conveyed to the use of different persons in one deed, such deed shall be charged in respect of the aggregate purchase money. In case of a sub-sale of property before a conveyance has been made, the conveyance shall then betothesub-purchaser, with the price stated in the principal deed. When the sub-sale is made tp various individuals 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 of the Act. But in casefof an actual convey? ance of the interest of the person immediately selling to the sub? purchaser, which shall be chargeable with ad valorem duty, any deed or conveyance made tpsubpurchaser afterwards by original seller shall be free of ad valorem duty, and liable pnly tp ordinary stamp as a deed Where property bovight of different persons is conveyed to the buyer by a single deed, the ad vulorevi duty on the deed is calr culated on the aggregate of 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 from the preceding Duties on conveyances — Any grant from the Crown nndef the hand of the Governor for tjie time being of the Cplony of New Zealand to any purchaser of Crown Lands in New Zealand, Any certificate of title granted under the hand of the Registrar General, pursuant to " The Land Registry Act, 1860." 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 not otherwise charged in this Schedule — Apprenticeship and Clerkship — All instruments relating to the services of apprentices, cjerks, or servants. Mortgage — All bonds and mortgages, 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, 1858." All Customs bonds All administration bonds All bonds on appointment of special bailiffs. Draft, or order, including 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 document for the tenancy, or occupancy of any lands, tenements, or hereditaments, without any consideration by way of premium, the following duties in respect of the yearly rent — Where the yearly rent shall not exceed LSO ... 0 2 6 Where the same shall exceed LSO, and not exceed LIOO ... 0 5 0 Above LIOO. for every fractional partofLso ... 0 2 6 Lease, or agreement for a lease of any lands, tenements, or hereditaments, granted in consideration 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* sideratipn pf a sum pf money by way of premium, and also of a yearly rent amounting to LgO 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 Apt, or Gold Fields Act, Memorandum of transfer under "The Land Registry Act, ISCO'Ye;. Policy of Insurance, or other instrument whereby any insurance shall be made upon any ship or vessel, or upon any . goods, merchandise, cr pther property On board. of any ship or vessel, or. upon the freight thereof, covered by a Time Policy for any period not exceeding three months . '. 0 2 6 And for all other' Marine Polipies, for every sum of LIOO, and for every fractional part of L 10 0... 0 1 0 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 ...00 Exemptions from the preceding duties on receipts — Receipts given for or upon the payment of money to or for the use of, or by or on behalf of her Majesty. (c). The ad. valorem duties payable upon a conveyance calculated on the consideration by way of 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. (c) The same duty as for a conveyance for the sale of lands for a like sum the consideration of such transfer. (c) The same duty as for a conveyance for the sale' of lands for a like sum the consideration of such transfer.