Jan. 24.] THE NEW ZEALAND GAZETTE. 129

32. The officers and agents of the Public Trustee will be held responsible for all errors in calculation in the accounts or claims which they certify to be correct, and for any loss due to their neglect of these regulations or of the instructions given by the Public Trustee.

33. In any case which is not provided for by the Act, or the Acts thereby repealed, or by these regulations, or in which the strict observance of these regulations would be injurious to the interest of the Public Trust Office, or in which there may be doubt or difficulty, the special instructions of the Public Trustee must be applied for and followed.

34. All securities for the investment of moneys out of the Public Trustee's Account shall be kept under two keys, in the custody respectively of the Public Trustee and of the Chief Clerk of the Public Trust Office.

SCHEDULE OF CHARGES TO BE MADE BY THE PUBLIC TRUST OFFICE.

The following fees, sums of money, and charges shall be payable to the Public Trustee:—
(a.) Upon the gross capital or corpus of any estate other than an intestate estate realised by the Public Trustee,—
On any sum up to £1,000 .. .. £5 per cent.
On the next £3,000 .. .. £4 per cent.
On the next £6,000 .. .. £3 per cent.
On all over £10,000 .. .. £2 per cent.
Upon the gross income of such estate, realised or unrealised .. .. £5 per cent.

(b.) Upon the gross capital or corpus of any intestate estate realised by the Public Trustee,—
Any sum up to £250 .. .. £7 per cent.
On the amount in excess of £250 .. £5 per cent.
Upon the gross income of such estate, realised or unrealised .. .. £5 per cent.
Where the Public Trustee acts under section 16 of the Act, the charges shall be the same as if he had been appointed administrator of an intestate estate.

(c.) Upon all moneys collected by or paid to or coming under the control of the Public Trustee under "The Lunatics Act, 1882," and its amendments .. £5 per cent.
Provided that with respect to moneys received by the Public Trustee, consisting of balances to credit of any current accounts in any institution, or with respect to any fixed deposits in any institution, or with respect to moneys received under any policy of life or accident assurance, there shall be charged only a percentage of one-half the amount fixed under clauses (a), (b), and (c).

(d.) Upon the gross capital and income from any real property administered under "The Unclaimed Lands Act, 1894" .. .. .. .. £7½ per cent.

(e.) Upon the gross produce of rents, income, or revenue received from and under the administration of any property pursuant to "The Native Reserves Act, 1882," and its amendments £7½ per cent.

(f.) Upon the gross proceeds of rents, income, or revenue received from and under the administration of any property pursuant to "The West Coast Settlement Reserves Act, 1892," and its amendments .. .. .. £7½ per cent.

(g.) Upon real or personal property (not being money) transferred or delivered in specie to any person entitled thereto, being a devisee, legatee, next-of-kin, cestui que trust, beneficiary, or other person of a like character, but not including a person entitled as principal under any power of attorney or agency, upon the value of such property as fixed by the Public Trustee:—
Up to but not exceeding £1,000 .. £2½ per cent.
On the next £3,000 .. .. £2 per cent.
On the next £6,000 .. .. £1½ per cent.
On all over £10,000 .. .. £1 per cent.
Provided that the charge hereby made shall be payable by the person to whom such property is transferred or delivered, and, if more than one, then such charge shall be made against each person, and computed in respect of the value of the property transferred or delivered to him.

(h.) In all other cases not otherwise hereby provided, on all sums lodged in the Public Trust Office under or in pursuance of the provisions of any Act, rule, or law in that behalf at the time of lodging the same (provided that where no interest is allowed no commission shall be charged) .. .. £1 per cent.

(i.) Where the Public Trustee is appointed agent or attorney, his charges shall be £5 per cent. upon all moneys, whether capital or income, received by the Public Trustee.

(j.) For any application to the Court relating to any property in the Public Trust Office (other than for grant of probate or administration), where the Public Trustee or the office solicitor moves in person, and where the value of the property in respect to which the application is made does not exceed £250 as determined by the Public Trustee .. .. .. .. £1
Where such value exceeds £250 as determined by the Public Trustee .. £2

(k.) For the preparation of the necessary instruments, and application to a Judge in Chambers for an order of administration or grant of probate when made by the Public Trustee in person or by the office solicitor 7s. 6d. per cent. on the gross realised value of the property, but so that in no estate shall the charge be less than £1 or exceed £10; and in case the estate shall not have been or be, in its nature, realisable, then the charge to be made shall be based on the value of the estate upon which duty is paid or payable under the Acts relating to duty on estates of deceased persons.

(l.) For the filing of election to administer—
Where the value of the estate is £50 or under .. .. 2s. 6d.
Over £50 and under £100 .. 5s.
Over £100 .. .. 10s.
The value to be fixed by the Public Trustee.

(m.) For preparing and passing stamp accounts under "Deceased Persons Estates Duties Act, 1881," and any amendment thereof, and lodging duty 2s. 6d. per cent., based on the value of the estate upon which duty is paid or payable under the Acts relating to duty on estates of deceased persons, but so that in no estate shall the charge be less than 5s. or exceed £2.

(n.) For preparing land- and income-tax returns under any Act in force relating thereto, and paying tax,—
Where value of property does not exceed £500 .. .. .. 5s.
Where value exceeds £500, then 5s. for every £500 of value; but not in any case to exceed in all £2

(o.) For investment of money,—
On every separate investment .. 10s. per cent.