THE NEW ZEALAND GAZETTE.
89

side, Schedule of debts due and owing from the deceased at the
time of his [or her] death, and actually paid, and then show
the balance on which the duty is sought to be returned.

SCHEDULE No. 2.
Personal estates and effects (if any) not included in Schedule
No. 1.

NOTES.

(A.)

If a further duty has been paid by reason of too little duty
having been paid by mistake in the first instance, insert the
following clause :-
Since obtaining the said Probate [or Letters of Administra-
tion, it hath been discovered that the value of the estate and
effects of the said deceased exceeds the sum of pounds,
and the same has been sworn to be under the value of pounds; that the additional duty of hath been paid on
the said Probate [or Letters of Administration], which being
added to the duty of , paid at the time of obtaining the
said Probate [or Letters of Administration], makes the whole
duty paid

Or, if a proportion of the duty has been returned by reason
of too much duty having been paid by mistake in the first
instance, then insert the following clause :-
Since obtaining the said Probate [or Letters of Administra-
tion], it having been discovered that the value of the estate and
effects of the said deceased is under the sum of , the
same hath been sworn to be under that sum, and a Return of
Duty hath been granted on the said Probate [or Letters of
Administration], whereby the duty paid in the first instance by
this Deponent [or these Deponents] is reduced to the sum
of

(B.)
If no leasehold, omit the clause and insert :-
And that the said deceased was not possessed of any leasehold
estate for terms of years absolute or determinable on a life or
lives.

(C.)
If the deceased did, die possessed of any other property, omit
the preceding clause, and insert the following:-
And that the said deceased, at the time of his death, was
possessed of personal estate and effects, situate at , and
not included in the aforesaid sum of , the value and
particulars of which last-mentioned estate and effects is and are
set forth in the Schedule hereunto annexed, and subscribed by
this Deponent [or these Deponents], and marked No. 2. And
that the said deceased did not die possessed of any other
personal estate and effects whatever, to the best of this Depo-
nent's knowledge, information, and belief.

(D.)
If the Executor or Administrator has retained any debt due
to himself, then insert the following clause, and omit the words
"and this Deponent further saith," and the following words to
the words "since the death of the said deceased" inclusive:---
And this Deponent further saith, that he is entitled to retain,
and hath retained, the sum of , being a debt due and
owing to him [or her] from the deceased at the time of his [or
her] death; and that he hath actually paid debts to the full
amount of , making together the sum of
without reckoning or including any interest accrued, or become
due upon any debt, since the death of the said deceased.

(Ε.)
If a further duty has been paid, or a proportion of the duty
returned, in either case insert here the word "rectified."

If the estate be insolvent, the amount of the funeral and
testamentary expenses must be set forth separately, below the
Schedule of the debts.

(Q.)

LEGACY RECEIPT—STAMP DUTY.

Register No. 18 Folio
day of 18
late of
On account of the Personal Estate of one thousand eight
who died on the hundred and
Names of the Execu- Or Real.
tors or Administra-
tors, Devisees in
Trust or Heir - at -
law, with their Resi-
dences and Profes-
sions.

ACTING under Probate of Will or Letters of Administration
granted by the Supreme Court of New Zealand, on the
day of one thousand eight hundred and

| Name of the Lega-
tee or next of kin. | Degree of Relation-
ship to be stated
in the words of the
Act, as on the
other side. | Describe the na-
ture of the bequest
and if residue
state what part
or share. | Price of Stocks
or Shares. | Value.
£ s. d. | Rate of Duty per
cent. | Amount
of Duty.
£ s. d. |
|---|---|---|---|---|---|---|
| | | | | | | |
| | In this space insert
any special matter
necessary to explain
the mode in which
the Legacy is given. | | | | | |

RECEIVED from the sum of , 186 being the Legacy
or share of Residue above mentioned, having first
allowed or paid £ for the duty thereon.
Or retained in Trust.

STAMP DUTY.

Stamp Office, , 186 , the sum of for duty on account
of the within-mentioned Legacy.
£ : :

Registered, For the Commissioner of Stamp Duties.

RATES OF DUTY payable on Legacies, Annuities, Residues, &c.,
of the amount or value of £20 and upwards, under "The
Stamp Duties Act, 1866."

The description of the Legatee must be in the
following words of the Act:

| | Out of Real or
Personal Estate,
if the deceased
died on or after
the 1st January,
1867.
|---|---|---|
| To Children of the Deceased and their Descen-
dants, or to the Father or Mother, or any
lineal Ancestor of the Deceased | £1 per cent. |
| To Brothers and Sisters of the Deceased, and
their Descendants | £3 per cent. |
| To Brothers and Sisters of a Father or Mother
of the Deceased and their Descendants | £5 per cent. |
| To Brothers and Sisters of a Grandfather or
Grandmother of the Deceased, and their
Descendants | £6 per cent. |
| To any Person in any other degree of Collateral
Consanguinity | £7 per cent. |
| To any other Person being a Stranger in Blood
to the Deceased | £10 per cent. |

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, although each or either may be separately
under that amount or value.

The Husband or Wife of the Deceased is not chargeable with
duty, and the Husband or Wife of a Legatee is chargeable with
the rate of consanguinity.

PENALTIES.

PERSONS paying or receiving any Legacy, residue, or share of
residue, liable to duty, without taking or signing the proper
receipt for the same, will be subject to a penalty of £10 per
cent. on the amount or value of such Legacy, residue, or share
of residue.

Every legacy receipt must be dated on the day of signing, and
the duty thereon paid within sixty days from the date thereof,
under a penalty of £10 per cent. on the amount of the duty ;
and if the duty shall not be paid within three months from the
date of the receipt, a penalty will then be incurred of £10 per
cent. on the amount or value of the legacy.