Page 3 Advertisements Column 1

Lyttelton Times, Volume XXVIII, Issue 2127, 15 October 1867, Page 3

..;■:. STAMP DUTIES. ■ There arpfour.schedules to the Act. The fim cputaias.the, duties on deeds and other instruments relating to'.transaetiona between living persons • ,the •second, the-duties on probates of wills and etters.of .administration j the third, the duties on legaciesandsuccessions to personal estate under aiiy.-te«tamentary disposition or upon intestacy : the tourth, duties ..on successions to real und personal estate. "

SdnEDDLB I. . Agreement, or. minuto or memorandum of an agreoment, under.band only where the matter hereof shall be of ttio value of £2O or upwardsBills of exchange (inland) for every £SO or fractional part of £so—la. _ Biils of exchange drawn out of tho colony, but indorsed or negotiated within tho colony the samo .duty'tis on an inland bill of the same amount and tenor; _ Foreign bills, ifdrawn singly or otherwise than in a set of two or inore, the same duty as on an inland bill. If drawn in;Scts of two, Gd, or if in sets of threo H, for every i'so or fractional part of £SO. Erbmissory notes :(other than payable on deinaud) not exceeding £2s—Gd; exceeding £25 aiid not exceeding ; £SO-ls; and so on, Is for every £SO and fractional part of £SO. Promissory notes;.".payable on demand, issued by :auy hank in New.; Zealand, are oxempt from these, duties; banks ; : being otherwise chargeable. Billsl of Jading oi-recoipt in lieu thereof from the inaster,.mate.pr agent of any vessel for goodß carrird beyond, the eolony—ls. Conveyances of any kind, except transfer expressly;pro.yidod.''for.bytheAct, for every £SO or Ira'etionalpirt.o.f£so of tho purchaso money—ss Crown,grants:and,xertificates of title graced under the handoftbe Eegistrar-Goneral pursuant 0 the laud Registry Act 1860, are exempt from these duties.

Deedi or. instruments of any kind whatever not otherwise charged 'in this schedule—los. Exemptions 'from the preceding duties.—All instruments relat"ig. to the services of apprentices/ .clerks, or servants; all bonds or mortgages, whether affecting real or personal estate, bilb of sale- by way of mortgage, and all transfers, agreements, releases, re-conveyances and discharges ..thereof j all preferable lions under the Wool and, Oil..Securities Act, 1858; all customs bonds; all administration bonds; all bonds on appointment of special bailiffs. Drafts or cheques, payable on demand, or otherwise—ld,

lease, or agreement for a lease, for every £SO or fractional part of £SO of the yearly rent—--2s 6d."' '' . 3

leases of waste lands under the provisions of any Waste Lands Act or Goldlields Act are exempt ii'dm these duties. Policy of insurance of ships or cargo for any period, not exceeding three months—2s Gd; all Other marine- policies, for every £IOO or fractional partPf.iipO.TT-Is, Promissb.ry'nptss; payable to the bearer on domiind,"isSued ■by'any bank or banking company, at the rate of £2 for; every • £IOO of the average annual amount,. in .circulation, as certified under theßaiike'rs,.;Return's. ; Act, 1858. Kece.ip.fs for any/sum of £5 or upwards—ld.

for money paid to or for her Majesty; receipts oudorsod on anv duly stamped, instrument acknowledging the receipt of the consideration money therein expressed; acknowledgment given for any money deposited in any bank; receipts', for money paid into land, building;'and provident societies, Transfers except" bywaypf mortgage of any run or station held; under lease .from the Crown, or of any iutorcsttliorejn,'Tbr ever) £IOO or fractional part of £IOO of value assossed as provided in the Actios,

Transfer of shares or stock of any corporation, company, pr society in New Zealand, where the purchase money shall not exceed £20—16; exceeding£2o;and.not excecdhg £so—2sGd; and so on'2s 6d for every £SO or fractional part ot £SO.

SOHEDULB 11. Probate ofa will and litters of administration with a wiiiannexed ; whero the effects as sworn to by the'executor: or. administrator are : Under the yalue. bf£loo-£l. Above 'tlio;'vaiue-.0f.£100 aud under £2oo—£2. Above ihevalueof £2OO and under £3OO-£3. Abovetheyalue of£3oo and under £4oo—£l. Above the value. pf£loo and under £soo—£s. And above £soo—l per cent. Letters of administration without a will an. hexed:'where..-the effects are sworn to by the administvator:— tinder theiraiue: of £IOO-£1 10s. Above the value-of £IOO and under £2oo—£3. Above, the value of £2OO and under £3oo—£4 105..' '■ " ' Abovetheyalue pf£3oo and under £4OO-£6. Abovo tlie value of £4OO and} under £soo—£7 10s. And abpvo £6oo—l| per eent. . SciIBDULB 111. For-every legady or residue or share of residue, ft he ampunt;pr value of £2O or upwards : . If.tp a child,br:.ariy descendant of a child of the .deceased, or" to the: father or mother or any lineal ■ percent. Tb a brother or sister or any descendant of a mother or sister—£3 per cent,_ To: an uhclo.or aunt or their descendants—£s per cent. '; To' a grand-uncle or grand-aunt or their descendants—£(j, per-cent. To a ..person, in any other degree of collatcra 'percent. To ; a stranger,:in;blood—£ 10 per cent. All legacies, residues, or shares of residues given to the husband or wife of the deceasod are exempt from duty. . SCIIKDULE IV, ■Tiie duties charged? on successions are the samo as'those inthe previous schoduleon legacies. Mails for Otago and Southland will close at Ghristchufch; at.B aim., and Lyttelton, at 11 a.m. on Wednesday the. 25th inst.

11l pWiwitte, FOR AKAROA; TIMARU, OAMABU, ■ AND DUNKDIN. Bain, Commander, # [s appointed tosidlfor the abore ports on or about FRIDAY,, tub 18tii INST,, At Noon. For freight or passage apply to J. M. iiEYWOOI) & CO., 2170 Clirtstchurch and Lyttelton. T 0 TAILO It S. TV twoicoat haivds, one waistcoat, and one trbuser liand, : To good workmen constant work.will be.guaranteed. Apply at HOBIiS & SON'S, Colombo street, Christehurch. Utii October,. 18G7. nHHE S.TORESof the Undersigned will be :' CLOSED orr MONDAY and TUESDAY next. 2128 L. E. NATHAN & CO.