SCHEDULES OF STAMP DUTIES.
PC-TEDUXE I. Containing tbe duties on deeds and other in*t-umpnts relating to transactions between living persons : — Agreement or minute under hand only, -where the matter shaU be £ s. d. for £10 or upwards 0 10 Bills of exchange, not on demand, and not exceeding £50 ... 0 10 Eor every £50, or fraction or part of £50 after — 0 10 Ll sets of two, for every biU of each set not exceeding £so ... 0 0 6 In sets of three, for every bill of each set not exceeding £50 --- 0 0 4 Fo>* every £50, or fractional part of £50nfter 0 0 4 Exemptions : — All debentures and Treasury BiUs issued by the Government, and aU drafts or orders on demand, for which the duty Is Id. Promissory Notes, except on demand not exceeding £25 0 0 6 Every £25 after 0 0 6 BiUs of Lading 0 10 Receipt by Master, Mate, or Agent of vessel ... ... ... ... 0 0 6 Conveyance of Property, where the purchase money does not exceed £50 0 6 0 £50 to £100 ... 010 0 Every £100, or fractional part of £100 after 0 10 0 Exemptions : — Crown Grants and Registration certificates. Deed or other instrument of any kind whatever, not otherwise charged in this schedule 0 10 0 Exemptions : — lnstruments of apprenticeship and clerkship ; mortgages ; preferable Hens, ' Wool and OU Securities Act, 1858 j' Customs bonds ; axiniinistration bonds; and bonds on appointment of BaUiffs. Draft, order or cheque to bearer ... 0 0 I Lease? where the yearly rent shall not exceed £50 " 0 2 6 £50to£l00 0 2 6 Every £100 or fractional part of £liX> after ... 0 2 6 PoUcy of Insurance on ship or merchandise, covered by a time policy for # any period not exceeding three months 0 2 6 AU other marine pohcies — for every sum of £100, and every fractional part of £100 ... 0 10 Promissory Notes payable to bearer on demand, issued by Bank or Banking Company, the rate of for every £100 of average annual amount in circulation ... ... 2 0 0 Beceipt for £2 and upwards... ... 00 I 4
Transfer of run or station, the value of which does not exceed £100 0 10 0 Every £100 or fractional part of £100 after 0 10 0 Transfer of shares, when the purchase money does not exceed £50 0 2 6 Every £50, or fractional part of £50 after 0 8 6 SOH_D"I3_B IT. Containing Duties on Probates of WiUs and Letters of Administration. Probate of wiU and letters of administration with a will annexed ... ... 1 per oent. Letters bf administration without a will annexed lj per cent. Schbd*c_h 111. Containing the Duties on Legacies and successions to personal estates under any testamentary disposition or under intestacy. All legacies or residues of the value of£2oand upwards devolving to a child or descendant of a chUd or parent, or Uneal ancestor of the deceased 1 per cent. To a brother or sister, or descendant of a brother or sister of deceased 3 per cent. To an uncle or aunt or descendant of an unole or aunt of deceased 5 per cent. To a grand-uncle or grand -aunt or descendant of a grand-uncle or grand-aunt of deceased ... 6 per cent To any person in any other degree of coUateral consanguinity to the deceased or to a stranger... 10 per cent. Exemptions — Legacies or residues to husband or wife of deceased. Sched*c_b IV. Duties on successions to real or personal estate. The duties'under this schedule are exactly in the same proportion as in Schedule 111.
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Southland Times, Issue 574, 5 October 1866, Page 2
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594SCHEDULES OF STAMP DUTIES. Southland Times, Issue 574, 5 October 1866, Page 2
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