£. s. d i Receipts endorsed upon any instrument duly stamped under ( this Act, acknowledging the ' receipt of the consideration money therein expressed, Acknowledgment given fpr money deposited in any Banks to be accounted for Receipts for moneys paid into Land, Building, and Investment Societies. Transfer, except by way of Mortgage, of any run or station held under lease or license, or promise of lease or license, from the Crown, pr of any interest therein, where the declared value of the said run or station, or interest, or the value thereof assessed as in this Act provided, shall not exceed LIOO ... 0 10 0 And where such value shall exceed LIOO, then for eyery LIOO, and any fractional part of LIOO 0 10 0 Transfer of any share or shares in the str.ck aiid funds of any corporation, company, or society whatever in New Zealand, upon sale thereof — Where the purchase, or consideration money therein expressed, shall not exceed L2O ... 0 1 0 Exceeding L2O, and not exceeding LSO ... 0 2 6 Exceeding LSO, and not exceeding LIOO ... 0 5 0 For every additional LSO, or frac- > tional part of &50 ...0 2 6 SCHEDULE 11. Containing the Duties on Probates of Wij,ls, and Letteks of Administration. Probate of a Will, and letters of Administration with a Will annexed, where the effects, as sworn to by the Executor or Administrator, shall be — Under the value of LIOO ... 1 0 0 Above the value of LIOO, and under L2OO ... 2 .0 0 Above the value of L2OO, and under L3OO ... 3 0 0 Above the value of L3OO, and under L4OO ..400 Above the value of L4OO, and under LSOO ... 5 0 C And above LSOO ... 1 per cent. Letters of Administration, without a Will annexed, where the effects, as sworn to by the Administrator, shall beUnder the value of LIOO ... 1 10 0 Above the value of. LIOO, and under L2OO ... 3 0 0 Above the value of L2OO, and under L3OO ... 4 10 C Above the value of L3OO, and under L4OO ... 6 0 C Above the value of 1400, and under LSOO ... 7 10 C And above LSOO , ...1 4 per cent, SCHEDULE 111. Containing the Duties on Legacies, ane Succession to Personal Estate, undeb any Testamentary Disposition, or upon Intestacy. Legacy duty to be charged on every legacy, specific or pecuniary, to the value of more than L2O, given by Will, out of personal estate, or charged on real property, or of money to arise from such sale or mortgage of real property. Also for the clear residue decending to one or more persons after payment of debts, funeral expenses, and legacies above the value of L2O after passing of this Act. In like manner on the clear residue of mouey arising from mortgage or sale of real property, after deducting debts, funeral expenses, and legacies as before, when the residue amounts to above L2O. Legacy or residue decending to child or decendant of child of deceased, or to father, mother, or lineal ancestor of deceased, pays one per cent duty LI per cent. Legacy or residue devolving on brother or sister or their descendant pays three per cent duty ... L 3 per cent. To uncle or aunt, or their decendants, pays five per cent duty L 5 per cent. To grand-uncle or to grand-aunt, or to their decendants, pays six per cent duty , L 6 percent. To any more distant, collateral relation, pays seven per cent duty ... L 7 per cent. And when it devolves upon a stranger to the blood of the deceased, it pays ten per cent duty ... LlO per cent. And gifts of annuities, or other partial interests in such estates as aforesaid, are to be deemed legacies Legatee taking more than one legacy under the same will, together amounting to L2O, pays duty, although neither legacy separately would have been liable to the duty. But legacies and residues of estates, or effects devolving on husband or wife of the deceased, are exempt from legacy duty SCHEDULE IV, Duties of Successions to Real and Personal Estate — Where the successor shall be the lineal issue or lineal ancestor of the predecessor, a duty upon the value of the succession at the rate of ... LI per cent, Where the decendant shall be a brother or sister to a decendant of a brother or sister of the predecessor, a duty upon the value ; . of the succession of ... L 3 per cent. Where the successor shall be a brother or sister of the father or mother, or a decendant of a brother or sister of the father or mother of the predecessor, a duty upon the value of the succession of . ... L 5 per cent, Where the successor shall be a brother or sister of the grandfather or grandmother or a decendant of a brother or sister of the grandfather or grandmother of the predecessor, a duty upon the value of the succession °f ... L 6 per cent. Where the successor shall be in any other degree of • collateral consanguinity to the predecessor than is hereinbefore described, a dirty "upon the value of the succession of . ... L 7 per cent, Where the" successor shall be a stranger in blood to the prede* cessor, a duty upon the value of the succession of LIQ per cent. Exemptions from the foregoing duties : — All successions given to, or in trust for, or which shall devolve upon, or be &c-. quired l rf the husband or wife of the predecessor
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/GRA18681105.2.21.5
Bibliographic details
Grey River Argus, Volume VI, Issue 439, 5 November 1868, Page 4
Word Count
918Page 4 Advertisements Column 5 Grey River Argus, Volume VI, Issue 439, 5 November 1868, Page 4
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