90
THE NEW ZEALAND GAZETTE.
The Commissioner cannot, under any circumstances, stamp a
receipt on which the duty shall not be paid within sixty days
from the date, unless the penalty incurred be also paid.
NOTE.—Rents, interests, or dividends of legacies, down to the
date of the receipt, must be added to the legacy, and duty paid
thereon.

(R.)
ANNUITY RECEIPT.—STAMP DUTY.

Register No. 18 Folio .

ON account of the Personal* Estate of
, late of
, who died on the day of
, one
thousand eight hundred and

• Or Real.

Names of the Execu-
tors or Administra-
tors, Devisees in
Trust or Heir-at-law,
with their Residences
and Professions.

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

| Name of the Annuitant,
with the name and age
of the life or lives, or
the number of years for
which the Annuity is to
endure. | Degree of Relationship,
if any, must be stated
in the words of the Act,
as on the other side. | Amount of the Annuity. | Age or Ages, or number
of years when Annuity
commenced. | Value of the Annuity. | Rate of Duty per Cent. | Amount
of Duty. |
|---|---|---|---|---|---|---|
| | | £ s. d. | | £ s. d. | £ s. d. | £ s. d. |
| | | | | | | |

In this space insert
any special matter
necessary to explain
the mode in which
the Annuity is given.

Amount of the
Allowed the
years Annuity
Payment of Duty
£
Balance received
£
: :
See opposite side.

RECEIVED from*
the sum of
, 186
being the
year's payment of my Annuity 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 Annuity.
£ : :

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 Annuitant 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 De-
scendants, 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 the 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 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 annuity received 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.

The Commissioner cannot, under any circumstances, stamp a
receipt on which the duty shall not be paid within sixty days
from the date, unless the penalty incurred be also paid.

NOTE.—Rents, interests, or dividends of Legacies, down to
the date of receipt, must be added to the legacy, and duty
paid thereon.

OBSERVE.—The duty on annuities is payable by four annual
instalments in the first four years from the commencement of
the annuity, and a penalty will be incurred if each of the
succeeding instalments of duty be not paid in due time. Should
the Annuitant die before the four years have expired, the date
of his or her death must be communicated, in writing, to the
Commissioner of Stamp Duties.

(S.)
RESIDUARY ACCOUNT—STAMP DUTY.

FORM of ACCOUNT to be delivered (in Duplicate) by Executors
and Administrators retaining the Residue, or any part or
share of the Residue of Personal Estate; and by Executors
and Trustees retaining the Residue, or part of Residue, of
Moneys arising from Real Estate, devised to be sold, &c.,
for the purpose of having the Duties charged and assessed
pursuant to "The Stamp Duties Act, 1866."

DIRECTIONS.

1. Executors and Administrators, before the retainer of
   any part of the property to their own use, are to
   deliver the full particulars thereof to the Commis-
   sioner of Stamp Duties, at the Stamp Office of the
   Province in which the Probate or Letters of Adminis-
   tration were granted, and pay the duty thereon
   within fourteen days after, under the penalty of treble
   the value of the duty.

2. All rents, dividends, interest, and profits arising from
   the personal estate of the deceased, or real estate,
   directed to be sold, subsequent to the time of his or
   her death, and all accumulations thereof down to the
   time of delivering the account, and offering to pay
   the duty on the residue, must be considered as part
   of the Deceased's estate, and must be accounted for
   accordingly.

Register No. 18 Folio.

AN ACCOUNT of the Personal Estate and of Moneys arising out
of the Real Estate of , who died on the day of