THE NEW ZEALAND GAZETTE.
279

Stamp Office,
Wellington, 3rd June, 1869.

STAMP DUTIES ACTS, 1866-7.—Caution.—The
attention of the public is called to section sixteen
(16) of the Stamp Duties Act, 1866, which specifies
the instruments on which the duties payable may be
denoted by adhesive stamps affixed by the makers or
holders.

On all other instruments the stamp must be
affixed at the Stamp Office; any stamp not so affixed
is of no avail, and the instrument to which it is
affixed is unstamped within the meaning of the Act.

All instruments required to be stamped after
execution, except those specified in section sixteen
(16), must be presented at the Stamp Office within
one month after the date of execution. Instru-
ments not presented within one month become liable
to a fine of twenty pounds (£20) per centum upon
the duty payable, which fine is increased to one
hundred pounds (£100) per centum after three
months from the date of execution; no fine in the
latter case being less than five pounds (£5).

C. T. BATKIN,
Secretary for Stamp Duties.

REGULATIONS for the guidance of Curators of
Intestate Estates in respect to the payment of
Stamp Duties on Intestate Estates :—

(1.) Stamp Duty is payable on the clear residue,
and upon every part of the clear residue, of the
personal estate of any person dying intestate and
leaving personal estate (which includes the profits of
real estate) of the clear value of one hundred pounds
(£100) or upwards, after deducting debts and funeral
expenses.

(2.) In cases where the clear net residue of an
intestate estate is below the value of one hundred
pounds, Curators are required, on the issue of a
certificate entitling the heir-at-law to payment of
such residue, or to any part or share thereof, to note
upon such certificate that the residue of such estate
is "not liable to duty." They will, at the same time,
prepare, and render to the Commissioners at the
Stamp Office of the Province, an account in the form
"S.," classifying the receipts and payments under the
several heads therein set forth, and supporting the
statement of sums paid by a schedule duly certified.

(3.) Curators of Intestate Estates are required,
before the issue of any certificate entitling the heir-
at-law to payment of the residue, or of any part or
share of the residue, of an intestate estate liable to
duty, to issue a certificate in favour of the Commis-
sioners of Stamp Duties for the amount of duty
payable on such residue or part of residue, and to
forward the same to the Stamp Office of the Province
or County.

(4.) On the issue of any certificate entitling the
heir-at-law to the residue or part of residue payable,
after deducting the Stamp Duty as required by
regulation number 3, the Curator shall note on such
certificate that "Stamp Duty has been deducted, and
a certificate issued for the amount." He will then
prepare a receipt, in duplicate, in the form " Q.," and
will attach the same to the certificate for presentation
to the Treasury; and no payment of residue, liable to
duty, is to be made except upon production of such
receipt.

(5.) On payment of residue at the Treasury, the
receipt of the heir-at-law will be taken on the form
"Q.," presented as required by regulation number 4,
and the receipts will then be forwarded to the Stamp
Office of the Province or County.

(6.) The Deputy Commissioner of Stamp Duties of
the Province or County, on receiving the certificate
of the Curator referred to in regulation number 3,
will forward the same to the Treasury for authoriza-
tion, and, on receiving from the Treasury the forms
"Q." (regulation 5), he will recover from that depart-
ment the amount of the certificate awaiting payment,
and will thereupon stamp the original receipt, and
return the same to the Treasury, at the same time
forwarding the duplicate to the Curator to enable him
to vouch his accounts as required by regulation
number 7.

(7.) Curators of Intestate Estates are required, so
soon as they are in possession of the duplicate receipt
for the final payment of residue in an intestate estate
liable to duty, to render to the Stamp Office of the
Province or County an account in the form "S." In
that account the property is to be described under
the several heads set forth in the form; but the
Commissioners will not require the account of assets
to be supported by appraisements or other vouchers
as to value of the property realized. Payments of
debts out of the estate must be supported by a
schedule classifying the several payments under the
heads specified in the form ("S."), and signed at foot
by the Curator, but vouchers for the several payments
will not be required. Vouchers in proper form ("Q.")
will be required for all payments of residue. All
accumulations of the rents and profits of real estate
are liable to duty as personalty, and all payments out
of such rents and profits must be included in the
residuary account "S."

(8.) Immediately on the issue of an order of the
Court establishing the title of the heir-at-law to any
real estate, Curators are required to give notice to
the Commissioners of Stamp Duties, and at the same
time to deliver to the Commissioners, in the form
"V." (in duplicate), a full and true account of the
property succeeded to, the name and age of the suc-
cessor, the name of the predecessor, and the degree
of their relationship. In preparing this account, the
value of the property is to be estimated at the date
of the order of Court.

Stamp Office, Wellington,
1st June, 1869.
J. C. RICHMOND.

NOTICES TO MARINERS.

No. 11 of 1869.
RESTORATION OF BEACON ON RICHMOND ROCK,
PELORUS SOUND.

Marine Department,
Wellington, 29th May, 1869.

IT is hereby notified, for the information of Mari-
ners, that a small wrought-iron Beacon has been
erected on the Sunken Rock between Chetwode
Islands and West Entry Point, Pelorus Sound, in
place of the one carried away in September, 1868.

The Beacon, which is painted Red, stands 12 feet
above the Rock, and will show about 8 feet out of
water at High Water Spring Tides; it is a single
iron bar, stayed with chains, and surmounted by a
square cage, 2 feet high and 18 inches wide.

JAMES M. BALFOUR,
Colonial Marine Engineer.

No. 12 of 1869.
Marine Department,
Wellington, 8th June, 1869.

THE following Notice, announcing the disappear-
ance of the Mooring Buoy in Howel Roads,
Foveaux Strait, which has been forwarded by the Chief
Harbourmaster of the Province of Southland, is
published for general information.

JAMES M. BALFOUR,
Colonial Marine Engineer.