THE NEW ZEALAND GAZETTE.
payment of any sum of money of £ s. d.
the amount of five pounds or upwards 0 0 1
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.
Receipts indorsed upon any instru-
ment duly stamped under this
Act acknowledging the receipt of
the consideration money therein
expressed.
Acknowledgment given for money
deposited in any Banks to be
accounted for.
Receipts for moneys paid into Land
Building and Provident 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 or 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 £100 ... 0 10 0
And where such value shall exceed
£100 then for every £100 and any
fractional part of £100 ... 0 10 0
TRANSFER of any share or shares in the
stock and 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 £20 ... 0 1 0
Exceeding £20 and not exceeding £50 0 2 6
Exceeding £50 not exceeding £100 0 5 0
For every additional £50 or frac-
tional part of £50 ... 0 2 6

SCHEDULE II.
Containing the Duties on Probates of Wills and
Letters of Administration.

PROBATE of a Will and Letters of Admin-
istration with a Will annexed where
the effects as sworn to by the Executor
or Administrator shall be-
£ s. d.
Under the value of £100 1 0 0
Above the value of £100 and under
£200 2 0 0
Above the value of £200 and under
£300 3 0 0
Above the value of £300 and under
£400 4 0 0
Above the value of £400 and under
£500 5 0 0
And above £500 one per cent.

LETTERS OF ADMINISTRATION without a
Will annexed where the effects as
sworn to by the Administrator shall be
Under the value of £100 1 10 0
Above the value of £100 and under
£200 3 0 0
Above the value of £200 and under
£300 4 10 0
Above the value of £300 and under
£400 6 0 0
Above the value of £400 and under
£500 7 10 0
And above £500 one and a half per
cent.

459
Schedule III.
Containing the Duties on Legacies and Successions
to Personal Estate under any Testamentary
Disposition or upon Intestacy.

For every legacy specific or pecuniary
or of any other description of the
amount or value of £20 or upwards
given by any will or testamentary
instrument of any person who shall
have died after the passing of this
Act either out of his or her personal
estate or out of or charged upon his
or her real estate or out of any
moneys to arise by sale mortgage or
other disposition of his or her real
estate or any part thereof and which
shall be paid delivered retained satis-
fied or discharged after the passing
of this Act.

Also for the clear residue (when
devolving to one person and for
every share of the clear residue when
devolving to two or more persons) of
the personal estate of any person
who shall have died after the passing
of this Act (after deducting debts
funeral expenses legacies and other
charges first payable thereout)
whether the title to such residue or
any share thereof shall accrue by
virtue of any testamentary disposition
or upon a partial or total intestacy
where such residue or share of
residue shall be of the amount or
value of £20 or upwards and where
the same shall be paid delivered
retained satisfied or discharged after
the passing of this Act.

And also for the clear residue (when
given to one person) and for every
share of the clear residue (when
given to two or more persons) of the
moneys to arise from the sale mort-
gage or other disposition of any real
estate directed to be sold mortgaged
or otherwise disposed of by any will
or testamentary instrument of any
person who shall have died after the
passing of this Act (after deducting
debts funeral expenses legacies and
other charges first made payable
thereout if any) where such residue
or share of residue shall amount to
£20 or upwards and where the same
shall be paid retained or discharged
after the passing of this Act.

Where any such legacy or residue or
any share of such residue shall have
been given or have devolved to or for
the benefit of a child of the deceased
or any descendant of a child of the
deceased or to or for the benefit of
the father or mother or any lineal
ancestor of the deceased a duty at
and after the rate of one pound per
centum on the amount or value
thereof £1 p cent.

Where any such legacy or residue or
any share of such residue shall have
been given or have devolved to or
for the benefit of a brother or sister
of the deceased or any descendant of
a brother or sister of the deceased a
duty at and after the rate of three
pounds per centum on the amount
thereof £3 p cent.