460
THE NEW ZEALAND GAZETTE.

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 father or mother of the
deceased or any descendant of a
brother or sister of the father or
mother of the deceased a duty at
and after the rate of five pounds per
centum on the amount or value
thereof .................................... £5 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 a grandfather or grandmother of
the deceased or any descendant of a
brother or sister of a grandfather or
grandmother of the deceased a duty
at and after the rate of six pounds
per centum on the amount or value
thereof .................................... £6 p cent.

And 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 any person in.
any other degree of collateral con-
sanguinity to the deceased than is
above described a duty at and after
the rate of seven per centum on the
amount and value thereof .................................... £7 p cent.

And 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 any stranger in
blood to the deceased a duty at and
after the rate of ten pounds per
centum on the amount or value
thereof .................................... £10 p cent.

And all gifts of annuities or by way of
annuity or of any other partial
benefit or interest out of any such
estate or effects as aforesaid shall be
deemed legacies within the intent
and meaning of this Schedule.

And where any legatee shall take two
or more distinct legacies or benefits
under any will or testamentary
instrument which shall together be
of the amount or value of £20 each
shall be charged with duty though
each or either may be separately
under that amount or value.

Exemptions from the foregoing duties
all Legacies and Residues or shares
of Residue of any estate or effects
given or devolving to or for the
benefit of the husband or wife of the
deceased.

SCHEDULE IV.

DUTIES ON SUCCESSIONS TO REAL AND
PERSONAL ESTATE-

Where the successor shall be the lineal
issue or lineal ancestor of the pre-
decessor a duty upon the value of the
succession at the rate of .................................... £1 p cent.

Where the successor shall be a brother
or sister to a descendant of a brother
or sister of the predecessor a duty
upon the value of the succession of £3 p cent.

Where the successor shall be a brother
or sister of the father or mother or
a descendant of a brother or sister
of the father or mother of the pre-
decessor a duty upon the value of
the succession of .................................... £5 cent.

Where the successor shall be a brother
or sister of the grandfather or grand-
mother or a descendant of a brother
or sister of the grandfather or grand-
mother of the predecessor a duty
upon the value of the succession of £6 cent.

Where the successor shall be in any
other degree of collateral consan-
guinity to the predecessor than is
hereinbefore described a duty upon
the value of the succession of .................................... £7 per cent.

Where the successor shall be a stranger
in blood to the predecessor a duty
upon the value of the succession of £10 cent.

Exemptions from the foregoing duties
All successions given to or in trust
for or which shall devolve upon or be
acquired by the husband or wife of
the predecessor.

N
OTICE.—"Stamp Duties Act, 1866.”—Referring
to sections eight and forty of "The Stamp
Duties Act, 1866," it is notified for general informa-
tion, that paper or parchment not previously written
on, blank forms of cheques, bills of exchange,
promissory notes, bills of lading, &c., &c., can be
stamped on application and payment of the duty at
this office.

Stamp Office,
Wellington, 11th December, 1866.

J. C. RICHMOND.

B
Y virtue of the powers in me vested by "The
Deeds Registration Amendment Act, 1863," I
hereby make the following Regulations for the
practice and procedure of the several Register of
Deeds Offices throughout the Colony, to take effect
on and after the first day of January, 1867.

1. Where any will has been registered, and it shall
   afterwards appear that such will relates to other
   lands in addition to those delineated upon or annexed
   thereto, a plan of such other lands, accompanied by
   a statutory declaration of some person competent to
   declare to the facts, may be registered in the Register
   of Deeds where such will has been registered, where-
   upon, the Registrar shall make the appropriate entries
   in the index or title books relating to such lands, and
   shall cause such plan and declaration to be recorded;
   and upon the recorded copy of the will, so registered
   as aforesaid, shall make a memorandum referring to
   the page or folio of the record book where such plan
   and declaration shall be recorded, and such other
   entries or references as he may deem necessary or
   convenient. The aforesaid declaration shall refer by
   Registrar's number and date to the registered will,
   and shall state that, to the best of declarant's
   knowledge and belief, the lands described and
   delineated in the plan accompanying such declaration,
   are affected by the aforesaid registered will.

2. The word "will" in the foregoing regulation
   shall include the authenticated copy of any will
   registered under the fifth section of "The Registra-
   tion of Deeds Amendment Act, 1860."

3. Whenever an indorsement has been or shall be
   made on a Crown Grant, after the same shall have
   been registered, certifying the day of the payment of
   the purchase money for the land comprised in such
   grant, or the date at which the grantee became
   entitled to a grant of such land, or describing
   more correctly the boundaries thereof, such indorse-
   ment may be registered by a copy thereof being
   indorsed on the recorded copy in the Register of
   Deeds wherein the grant may have been registered.