84

THE NEW ZEALAND GAZETTE.

To licensed distributors, - Two and a half per
cent. on all purchases of £2 and upwards.
To persons other than licensed distributors, -
Two and a half per cent. on all purchases of
£10 and upwards.

13. Persons requiring stamps to be impressed on
    paper or parchment not previously written on, must
    provide the paper or parchment, and mark distinctly,
    on or near the place where they desire the stamp to be
    impressed, the particular denomination of stamp they
    require.
14. All instruments required to be stamped after
    the same shall have been executed, must be left at
    the Stamp Office (together with an abstract of the
    particulars of such instrument in the Form E.), in
    order that the duty payable, and any fine chargeable
    thereon, may be determined; and on the payment of
    the duty and fine assessed thereon by the Commis-
    sioner or the officer acting for him, the same will be
    stamped with stamps denoting that such duty and
    fine has been paid.
15. Neither the Commissioner nor his officers
    shall be held responsible for any loss by reason of
    any stamped parchment or paper being obtained by
    a person not legally entitled thereto.
16. All persons holding responsible positions in
    the Government service are required to provide
    against the infringement of the Stamp Duties Act,
    so far as it may lie in their power to do so.
17. All spoiled stamps brought to the Stamp
    Office for allowance, with the parchment or paper on
    which the same are affixed or impressed, must be
    accompanied by an affidavit, duly sworn according to
    the form F., and a receipt will be given for the same
    in the form G.
18. All spoiled stamps (if allowed) together with
    the parchment or paper on which the same are
    affixed or impressed, will be retained by the Com-
    missioner.
19. All spoiled stamps (if not allowed) will be
    marked with the word "disallowed," and the date
    when so disallowed, and together with the parchment
    or paper on which the same are affixed or impressed,
    will then be returned to the person leaving the same
    for allowance, but the receipt given at the time of
    the same being left for allowance must be handed back.
20. Every receipt for spoiled stamps must be
    exchanged within one calendar month from the date
    thereof, at the Stamp Office, or the stamps left for
    allowance will be forfeited.
21. Every order for allowance, form H., must be
    brought to the Stamp Office within one calendar
    month from the date thereof, to be exchanged for
    stamps amounting in the whole to the like value to
    those left for allowance, after deducting the com-
    mission allowed thereon, or the order will be of no
    avail.
22. The affidavit required to be made under section
    46 of the Act for the purpose of having probate, or
    letters of administration stamped, shall be in the
    form marked I.
23. The affidavit required to be made under section
    49 of the Act, in the case of an excessive duty
    having been paid, shall be in the form marked L.,
    and the order for the refund of such excess of duty
    shall be in the form marked M.
24. The affidavit required to be made under section
    50 of the Act, in the case of insufficient duty having
    been paid, shall be in the form marked N.
25. In cases of letters of administration on which
    too little stamp duty shall have been paid at first,
    the administrator must produce the said letters of
    administration to the Commissioner of Stamp Duties
    in order that the stamp may be rectified, and must
    at the same time give proof to the satisfaction of the
    Commissioner that he has given security for the
    due administration of the estate and effects of the
    deceased which shall come into his hands, or into
    the hands of any other person on his behalf.
26. The form of bond required by section 53
    of the Act to be entered into by the executor or
    administrator where credit is given for the duty pay-
    able on probates or letters of administration shall be
    in the form marked O.
27. The form of affidavit to be required under
    section 57 of the Act from executors or administra-
    tors requiring a refund of duty on the ground of
    the sworn value of the property having been reduced
    by subsequent payment of debts shall be in the form
    marked P.; and such executors or administrators
    shall furnish a true and particular account or
    schedule of all the assets and credits of the deceased
    and of all debts owing by the deceased which have
    been actually paid, together with duly stamped
    receipts or discharges for such payments.
28. Every person entitled to receive any legacy
    under any will, must on receipt of the same pay
    the legacy duty thereon, and sign the receipt form
    Q. or R., or incur the penalty imposed by the Act.
29. Every person entitled to retain the residue or
    any part or share of the personal estate, or retaining
    the residue or part of residue devised to be sold of
    any testator or intestate, before retaining the same,
    is required to furnish an account in duplicate, and
    such account shall be in the form marked S., and
    shall be supported by detailed vouchers for all
    receipts and payments, and the duty assessed on such
    residue, or part or share of residue, must be paid
    within fourteen days after the day of furnishing the
    account, or the person liable for such payment will
    incur the penalty imposed by the Act.
30. Every person succeeding to any property must
    render an account in duplicate according to one of
    the forms marked T., U., V., and pay the duty
    assessed thereon, and in case of payment of duty by
    instalments must render an account, in duplicate, at
    the time specified for such payments according to
    the form marked W., and pay the duty thereon, or
    incur the penalties imposed by the Act.
31. Every person tendering a transfer of a station
    or run, or of any interest therein, to be stamped,
    must accompany the same with a declaration accord-
    ing to the form marked X., duly made and subscribed,
    of the value of such station or run or interest
    therein, and must at the same time pay the duty
    imposed by the Act.
32. On receipt of the quarterly returns furnished
    by the several banks under "The Bankers' Returns
    Act, 1858," a notice in the form Y. will be issued to
    the said banks, specifying the amount at which the
    composition payable by them respectively has been
    assessed, and the said banks are required forthwith
    to pay the same accordingly.
33. Banking companies may sell stamps to their
    constituents when required in the ordinary course of
    banking business, without first obtaining a license for
    the sale of stamps.
34. A supply of blank receipts in the form Z. and
    a book in the form Z. 1, will be provided by the Com-
    missioner of Stamp Duties for the several Courts in
    the Colony, so that in the event of any document
    requiring Stamp Duty to be paid thereon being
    tendered in evidence at any trial, the duty paid may
    be recorded as required by section thirty-seven of the
    Act. A copy of such record, together with the duty
    and fine that shall have been received, and the docu-
    ment tendered at such trial must be forwarded to the
    Stamp Office within the period prescribed by the Act,
    in order that the proper stamp may be affixed to such
    document.
35. The forms referred to in these regulations shall
    be in accordance with those in the Appendix hereto.