Stamp Duties Act of 1865 No 16a (NSW)

No. VI.

Stamp	diitiks.	All Act to imposG Stamp Duties. [20//i June, 1865.]
1 3 E it enacted by the Queen’s Most Excellent Majesty by and with the | 3 advice and consent of the Legislative Council and Legislative
Assembly of New South Wales in Parliament assembled and by the authority of the same as follows :—

Commencement

(liiration short 1. This Act shall be taken to have commenced and come into

title and division. operation on the first day of July one thousand eight hundred and sixty- five and shall continue in force until the thirty-first day of December one thousand eight hundred and sixty-eight and may bo cited as the “ Stamp Duties Act of 18G5” and shall consist of five parts respectively relating—

Part I— to Duties on Deeds or Instruments.

II— to Probate and Administration Duties. III— to Duties on Legacies and Residues. IV — to Duties on Successions to Real and Personal Estate.

V— to Miscellaneous Provisions.

Interpretation.	2. In the construction and for the purposes of this Act the word “ Minister” shall apply to such one of the Ministers as shall be charged with the administration of this Act and the chief control of all matters relating to the imposition of Stamp Duties And the word “ Commissioners” shall apply to the- Commissioners or some one Commissioner of Stamp Duties to be appointed as hereinafter mentioned.
Stamp dirties to be
levied.	3. From and after the commencement of this Act there shall bo levied collected and paid for the use of Her Majesty and to form part of the Consolidated Revenue Fund for and in respect of the several matters described or mentioned in this Act and in the four several

Schedules

18G5.	29 ̂ VIO,	No. G.
Sfamj) Duties.

Schedules of Duties hereto annexed or for or in respect of the parcli- ment or paper upon Avhich the same respectively shall be written the several duties or sums of money and at the several rates set down in figures against the same respectively or specified and set forth in the said Schedules of Duties and the said Schedules and the several provisions regulations and directions therein contained with respect to the said duties and the instruments matters and things charged therewith shall be deemed to be part of this Act and shall be applied observed and put in execution accordingly.

4. The Governor with the advice of the Executive Council may rower m appoint

appoint one or more Commissioners of Stamp Duties rvho shall be

charged with the levying and collection of the duties imposed by this	'
Act and the Governor with the advice aforesaid may also appoint such officers as he may deem necessary for the due execution of this Act and the said persons shall give such security for the due discharge of the duties hereby reposed in them as the Governor rvith the advice aforesaid shall direct.

5. The IMinister may appoint persons to act as distributors of I’ow-cr to appoint

stamjis throughout the Colony who shall be remunerated for their services by a commission upon the amounts and number of stamps purchased by them lor disposal.

6 . The Minister shall provide for denoting the several duties stamps to bo

hereby imposed such proper and sufficient stamps or dies as may from time to time be required for the purposes of this Act and do all other acts which he may deem necessary for effectually collecting the said duties.

PAKT I.

As TO D u t ie s o n D e e d s o r I n s t r u m e n t s .

7. All parchment and paper to which any stamp is required to be Paicbmcntorpapcr

affixed according to this Act or the first Schedule hereto is subject never- Ihf'iess to the provisions contained in clause ten to be brought to the Com­ missioners at the office to be appointed for that purpose to be stamped and the odicers appointed for that purpose shall forthwith upon demand made stamp any quantities or parcels of parchment or paper on payment of the duties without any fee or reward such stamp to be sufficient discharge for the duties.

8 . Any person who shall issue or cause to bo issued or pay or Penalty for making

cause to bo paid any bill of exchange draft or order or promissory note promifsoiŷ im charged thereon or who shall again use the same stamp for any other document shall for every such offence incur a penalty not exceeding fifty pounds.

for the payment of money liable to any of the duties imposed by this

9. All promissory notes issued by any banh or banking company Bank notes to be

payable on demand shall be exempt from duty and may be re-issued as annnriVonn.osluM

often as thought fit Provided that every such B{j,nk or Banking Company ‘

shall deliver in pursuance of the Act fourth Victoria number thirteen an account of their notes in circulation in the Colony and pay quarterly an annual composition at the rate of forty shillings for every one hundred pounds to the Commissioners according to the amount of notes stated in such return to be in circulation.

10. The duties by this Act imposed upon agreements bills ofBuiyo n b iilso f

lading ])olicies of insurance bills of exchange drafts or orders promissory

notes and receipts or discharges for the payment of money may be denoted denoted by

adhesive stamp.

by an adhesive stamp afiixcd thereto by the makers or holders thereof.

No. 6.	29*̂ VIO.	1865.
Stamp Duties.

Stamps last men­	11. Where an adhesive stamp is used to denote the duties men­ bill of lading policy of insurance or receipt or issuing the bill of exchange promissory note draft or order shall before he delivers out the same cancel or obliterate the stamp by writing thereon his name so as to shew that the stamp has been used and for any omission to do so ho shall incur a penalty not exceeding ten pounds.
tioned to be oblit­
erated by person	tioned in the next preceding section the person signing the agreement or
issuing the instru­
ments.

Penalty on fraudu­	12. Any person who shall fraudulently remove or cause to be
lent removal or

second use of	removed from any instrument hereby charged with duty any adhesive
adhesive stamp.	stamp fixed thereon or affix a stamp so removed to any other instrument of the same description or any paper on which any such instrument shall be or be intended to be Avritten or shall practise or be concerned in any fraudulent act contrivance or device with intent to defraud Her Majesty of the duty shall incur a penalty not exceeding twenty pounds.
drawn out of but

Bills of exchange 13. The duties in respect of bills of exchange drawn out of the

payable withinColony shall be payable upon all such bills if and when paid indorsed

Colony to be charge- transferred or otherwise negotiated within the Colony wheresoever payable

Mand bnis!̂ *̂ ** the duties shall be denoted by adhesive stamps.

Holder of foroigu 14. I'he holder of any bill drawn or purporting to be drawn out of transfer or m any manner negotiate it affix a proper adnesn^c stamp for denoting the duty chargeable thereon and if purporting to be drawn in a set of three or more for denoting the duty chargeable upon each bill of the set and the person who shall indorse transfer or negotiate such bill shall before he shall deliver it out cancel the stamp by writing thereon his name or the name of his firm and the date on which he shall so write the same to the end that the same may not be again used- And any person who shall present for payment or shall pay or indorse transfer or negotiate any such bill whereon there shall not be such stamp without doing so shall incur a penalty not exceeding fifty pounds And no person who shall take any such bill either in payment or as a security or by purchase or otherwise shall be entitled to recover thereon or to make the same available for any 2Birpose unless at the time Avhen ho shall so take it there shall be such stamp affixed thereon and cancelled.

bill to affix adhesive ̂	Colony shall before he shall present the same for payment or indorse
stamp before nego­	RtamT) beiore necro-	« ̂ ^ i •
tiating it.

Bcnaity for drawing 15, ^^ny pcrsou who sliall witliin the Colony draAvand issue any bill tô be'in â sefandmit payable out of thc Colony purporting to be draAvn as one of a set and shall not

drawing the whole

mimhcr. draw and issue on paper duly stamped the Avhole number of bills of the set or any person Avho shall within thc Colony transfer or negotiate any such bill purporting to be draAvn in a set and shall not at the same time transfer or deliver on paper duly stamped thc Avhole number of bills of the set shall incur a penalty not exceeding one hundred pounds.

Payers of bills to 16. Whenever any bill of exchange draft or order haAung thereon

cancel stamps. an adhesive stamp shall be presented for payment the person to Avhom the same shall be presented shall upon paying the same Avvite or impress or cause to be Avritten or impressed upon every stamp affixed to the bill thc word “ paid” to the end that the stamp may be more efiectually cancelled and made incapable of being used again and in default of so doing he shall incur a penalty not exceeding twenty pounds.

Mode of cancelling 17. Where an adhesive stamp is required to be cancelled by writing

adhesive stamps. thereon the name of any person or firm it shall be sufficient if instead of the name in full the initials thereof be so Avritten or be stamped or impressed in ink thereon together with any other particulars specially required by this Act or any rules or regulations to be made thereunder provided that by such means the stamp shall be effectually obliterated and cancelled so as not to admit of its being used again And Avhere the adhesiAm stamp on any foreign bill or note shall on such bill or note being recei ed by any person Avho shall be or become the bond fide holder thereof be effectually obliterated and shall purport and appear to bo duly cancelled the wanio shall so far us relates to such holder be deemed to be sufficiently cancelled

Provided

1865. VIO. No. 6. 39

Stamp Duties.

Provided that where there shall he affixed to any such bill or note when so received by any such person as last aforesaid a proper and sufficient adhesive stamp but such stamp shall not be duly cancelled it shall be competent to the holder to cancel the same as if he were the person first negotiating the bill or note and upon his so doing such bill or note shall be deemed to be duly stamped and shall be as valid and as available by such holder and any prior or subsequent holder as it umuld have been if the stamp had been affixed and cancelled as by law required by the first holder But this shall not relieve any person who ought to cancel such stamp from any penalty incurred by not cancelling the same as required by law.

18. Any person who shall have received any sum of money for persons rrccivin'. stamp duty and shall neglect or omit to account for or shall improperly i“on>=y3 ibr duties i- V cj a j. V niid rjiiQJirnivniim

Avithhold the same shall be accountable for the amount of such ing tuo same to bo

duty and the same shall be a debt from such person to Her Majesty

shall be recoverable as such accordingly and it shall be lawful for the Omut to cuioreo

Supreme Court or any Judge thereof upon application to be made

for that purpose on behalf of the Commissioner upon such affidavit

as to such Court or Judge may appear sufficient to grant a rule

requiring such person or his executor or administrator to shew cause

why ho should not deliver to the Commissioner an account upon oath of

all such duties and sums of money received as aforesaid and why thc same

.

should not be forthwith paid to the Commissioners and such Court or Judge may refer thc taking or auditing of any such account to the proper officer of such Court who shall examine any such person as a debtor or alleged debtor to Her Majesty on personal interrogatories if such Court or Judge shall think proper so to do and such Court may make absolute any such rule as aforesaid in every case in which the same may appear proper and necessary and may enforce by attachment or otherwise the payment of any such duties or sums of money as on such proceedings shall appear to be due together with the costs of all such proceedings.

19. Where any deed or instrument liable by law to any stamp Terms and condi- duty shall be written on parchment or paper and shall be signed &c’1iuiyl,c'fuimpcd

executed by any person before it shall be duly stamped for denoting thc after .signiiig.

ptiyment of the said duty there shall be due and paid to thc Commis­

sioners the whole or thc deficiency as the case may be of the stamp

duty payable upon or in respect of such deed or instrument and there

shall also be paid over and above the said duty or deficiency a sum by

way of fine at the rate of twenty pounds per centum on the value of the

stamps to be affixed And the Commissioners arc hereby required uj;)on

payment of the said duty or deficiency of duty and of the said sum or

sums hereinbefore directed to be paid by way of fine to cause such deed

or instrument to be duly stamped with a stamp denoting thc payment of

such duty or deficiency and also with a stamp denoting the payment of a fine

in lieu of any receipt to be written or given for such fine And no such deed

or instrument shall be iJeaded or given in evidence or admitted to be good

or available in law or equity until thc same shall be duly stamped in

manner aforesaid except as hereinafter provided Provided that no fine as

aforesaid shall bo charged if the deed or instrument be stamped within

one month after execution.

20. The Commissioners shall order and direct any deed or instru- Commissioners siiaii

ment signed or executed by any party thereto at any place out of the “xceuteiroia

Colony to be duly stamped upon payment of the proper stamp duty Colony without any

payable thereon and without payment of any additional duty or fine Pro- ^"*4'two months

vided that such deed or instrument shall be brought to the Commissioners after arrival.

to be stamped within two months from the time when the same shall have

been received in this Colony Provided further that proof shall be first

made to the satisfaction of the Commissioners of the facts aforesaid.

21. When any deed or instrument liable to stamp duty whether For removing douhtfs

previously stamped or otherwise shall be presented to the Commissioners

and doeds.

No. 6.	29̂ VIC.	1865.
Stamp Duties.

and the party presenting the same shall desire to have their opinion as to the stamp duty with which such deed or instrument is chargeable the Commissioners shall assess and charge the stamp duty to which in their judgment such deed or instrument is liable and upon payment thereof or in the case of a deed or instrument insuffi­ ciently stamped of such a sum as together with the stamp duty already paid thereon shall he equal to the duty so assessed and charged and upon payment also of the amount if any payable by way of fine on stamping such deed or instrument shall stamp such deed or instrument with the proper stamp denoting the amount of the duty so paid and thereupon or if the full stamp duty to which in the judgment of the Commissioners such deed or instrument shall be liable shall have been previously paid and denoted upon the same in manner aforesaid the Commissioners shall impress upon such deed or instrument a particular stamp to bo provided for that purpose with some word device or symbol thereon to denote that the full amount of stamp duty with which such deed or instrument is by law chargeable has been paid and every deed or instru­ ment upon which the same shall be impressed shall be deemed to have been duly stamped and shall be receivable in evidence in all Courts not- Avithstanding any objection made to the same as being insufficiently stamped.

Party dissatisficfl	22. I f the party presenting such deed or instrument to the
with determination

as to stamp duty	Commissioners for their opinion as to the stamp duty with which the
chargeable may
appeal to Supreme	same is chargeable shall declare himself dissatisfied with their deter­
mination such party upon paying the amount of the stamp duty
Court and the duty
shall he paid accord­
ing to its decision.	according to such determination and depositing with the Commissioners the sum of ten pounds for costs and charges to be paid by him in the event hereinafter provided for may require the Commissioners to state specially and to sign the case on Avhich the question Avith respect to such stamp duty arose together with such determination thereon Avhich case the Commissioners sliall state and sign accordingly and shall cause the same to be delivered to such party in order that he may appeal against such determination to thc Supreme Court and upon the application of such party after due notice to the CroAvn Solicitor so that counsel may lie heard on behalf of thc Commissioners the said Court shall hear and determine thc said appeal and shall decide as to thc stamp duty Avith AA'hich such deed or instrument is chargeable and according to such decision thc stamp duty and fine if any Avhich shall have been the subject of such case shall be deemed to have been payable by laAv and if no excess of stamp duty or fine shall have been paid by the said appellant over and above the sum which according to thc decision of the said Court ought to have been paid upon or in respect of such deed or instrument the said sum of ten pounds deposited for costs and charges as aforesaid shall be paid into thc Consolidated Revenue Fund but if any such excess shall have been so paid by the said appellant thc same together Avith the said sum of ten i>ounds deposited as aforesaid shall be repaid by thc Com­ missioners to the said appellant and if the sum paid for stamp duty or fine upon or in respect of such deed or instrument shall fiill short of the amount Avhich according to the decision of the said Court upon such appeal is chargeable or ought to be paid upon or in respect of such deed or instru­ ment the deficiency of such stamp duty or fine or both as the case may be shall be paid by the said appellant to the Commissioners and the Court shall order and enforce the payment thereof accordingly.
Assessment of stamp

duties on tran.sfors 23. For the purpose of assessing the amount of stan^p duty

of pastoral runs. payable upon the instrument of transfer of any run or interest in a run held under lease or promise of a lease from the CroAvn the Commissioners may require the person tendering such instrument to be stamped at thc same time to tender a declaration duly made before a Magistrate of the Tcri'itory or a Commissioner of the fair and reasonable market A'alue of the property intended to be transferred.

18G5.	29'̂ VIC.	No. 6.
stamp Duties.

24. Upon the production of any document as evidence at the trial Provision as to

■whose duty it is to read such document shall call the attention of the not criminai. of any cause not being a criminal proceeding the officer of the Court mentraTany°tri'al unstamped or not sufficiently stamped shall not be received in evidence until the whole or the deficiency of thc stamp duty and the fine required by tliis Act shall have been paid.

25. Such officer of the Court shall upon payment to him of such officer of the Court

stamp duty and fines give a receipt for thc amount of the same Jind

thereupon such document shall be admissible in evidence saving all just and fine,

exceptions on other grounds and an entry of thc fact of such payment and

of the amount thereof shall be made in a book kept by such officer who

shall at the end of each sittings or assizes duly make a return to the

‘

Conimissioncrs of any moneys which he has so received by way of duty or fine distinguishing between such moneys and stating thc name of thc cause and of thc jiarties from whom he received such moneys and the date and description of thc document for the purpose of identifying the same and he shall pay over the said moneys to thc Commissioners And in case such officer shall neglect or refuse to furnish such account or to pay over any of the moneys so received by him he shall be liable to be proceeded against in the manner directed by this Act and the Commis­ sioners shall upon request and production of the receipt hereinbefore mentioned cause such document to be stamped with the proper stamp in respect of the sums so paid as aforesaid.

26. The Registrar General shall refuse to register any instrument Kegistrar General

tendered to him for registration not duly stamped and dated after first day

of July one thousand eight hundred and sixty-five.

27. There sliall be granted and allowed to every person who shall Bonus on tiic

produce parchment or paper that has not been previously written on to be stamped wdth such stamps or any of them as shall amount in the whole to the sum of thirty pounds or upwards an allowance at a rate not exceed­ ing fifty shillings for every one hundred pounds sterling upon prompt payment of thc said duty.

28. The Commissioners on application to them by any jierson Allowance in case of

possessed of any stamps rendered useless by being inadvertently spoiled

may make allowance for thc same by the issue of other stamps of the

same or any other denomination amounting in the whole to the like value	'
after deducting the commission allowed thereon without any additional charge to the ])arty making such application Provided that such appli­ cation shall be to the satisfaction of the said Commissioners.

20. Every instrument liable to stamp duty shall be admitted in evidence in any criminal proceeding although it may not have the stamp evidence though not . . . ... . . . i - i I ̂ n , siblc as criminal

required by law imjiressod thereon or affixed thereto. liroperly stamped.

PART II.

P robate and A dministration D uties.

30. The third section of the Act fifteenth Victoria number seven- Repeal ofid v. No.

teen and the Schedule annexed thereto are hereby repealed. 17 s. 3 and Schedule.

31. Thc duties to be levied collected and paid as aforesaid upon Probate and ndmmis-

probates and letters of administration shall be according to the respective

levied.

scales of duties mentioned in the second Schedule to this Act and such duties sliall be charged and chargeable upon and in respect of all personal property ivdiieh any testator dying after the commencement of this iVet at thc time of his death shall have had power to dispose of by will and upon all property Avhich upon the death of any intestate will dciolve by operation of hiw upon his personal representatives and

such

No. 6. 29« VIC. 1865.

stamp Duties.

such duties shall be denoted by stamps to be impressed upon or affixed to the paper or parchment upon which the probate or administration shall be written or engrossed.

property\"equirĉ ^̂ 32. No piobate Or letters of administration shall be granted with­ out first requiring from the executor or administrator an affidavit that the estate and effects of the deceased in respect of which probate or adminis­ tration is sought to be obtained are under the value of a certain sum of money in such affidavit to be stated according to the best of the deponent’s knowledge and belief and upon the sum stated in such affidavit the duty hereby granted shall be assessed according to the rate specified in the said second Schedule.

’

Duties ofProthono-

tary and Curator as 33. The Prothonotary of the Supreme Court shall transmit to

to issue of probates	the Commissioners all probates of wills and letters of administration
and letters of ad­
ministration.	granted by the said Court in order that the proper stamp duty may be affixed thereto and the Commissioners shall affix to such probates or letters of administration a stamp denoting that such duty has been duly paid as required by this Act and the said Prothonotary shall not issue such probate or letters of administration except upon payment of the said duty.
Provision for tlie
case of too liigh a	34. Where any person shall discover that on applying for the estate and effects of the deceased to be of greater value than the same shall afterwards prove to be and shall in consequence have paid too high a stamp duty thereon he may produce such probate or letters to the Commissioners at any time within six months after the true value of the estate and effects shall have been ascertained and deliver to the Commissioners a particular inventory account and valuation of the estate and effects of the deceased verified by the affidavit of the personal representative and if it shall thereupon satisfactorily appear to the Commissioners that a greater stamp duty was paid on such probate or letters than the law required they may cancel and expunge thc stamp on the same and may substitute another stamp for denoting the duty which ought to have been paid thereon and may make an allowance for the difference between them as in the cases of spoiled stamps or if the difference be considerable may repay thc same in money at the discretion of the Commissioners.
stamp duty being	probate of a will or letters of administration he has estimated the
paid on prcdoates &c.
Provision for the

case of too little 35. Where it shall be discovered that any person on applying for

stamp duty being	the probate of a will or letters of administration shall have estimated
paid on probates
&c.	the estate and effects of the deceased to be of less value than the same shall afterwards prove to be and shall in consequence have paid too little stamp duty thereon the Commissioners may on delivery to them of ail affidavit of the value of the estate and effects of the deceased cause the probate or letters of administration to be duly stamped on payment of the full duty which ought to have been originally paid thereon in respect of such value and of the further sum or fine payable by this Act for stamping deeds after the execution thereof without any deduction or allowance of the stamp duty originally paid on such probate or letters of administration Provided that if the .application shall be made within six months after the true value of the estate and effects shall be ascertained and if it shall appear by affidavit to the satisfaction of the Commissioners that the duty wais paid in conse­ quence of any mistake or misapprehension or of its not being known at the time that some particular part of the estate .and effects belonged to the deceased and without an}̂ intention of fraud or to delay the payment of the full duty then the Commissioners may cause such probate or letters of administration to be duly stamped on payment only of the sum which shall be wanting to make up the duty which ought to have been first
paid thereon. •

1865.	29° VIO.	No. 6.
Stamp Duties.

36. In cases of letters of administration on which too little stamp Administrator to

duty shall have been paid at first the Commissioners shall not cause fdininLstiat*Li’'̂ *̂°™

the same to he duly stamped in the manner aforesaid until the adminis-stamped,

trator shall have given such security as ought by law to have been given

on the granting thereof in case the full value of the estate and etfects

of thc deceased had been then ascertained And the Commissioners

shall once in every three months transmit an account of the

probates and letters of administration upon which the stamps shall

have been rectified in pursuance of this Act to the said Prothonotary

together with the value of thc estate and effects of the deceased upon

which such rectification shall have been made.

37. Where too little duty shall have been paid on any probate or I’enaity on pmsoual

letters of administration in consequence of any mistake or inisapprc-

hension or of its not being known at the time that some particular part in dim time alter

of the estate and effects belonged to thc deceased if any executor or

administrator acting under such probate or letters of administration i>rst.

shall not within six months after the discovery of the mistake or

misapprehension or of any estate or effects not known at thc time to have

belonged to thc deceased apply to thc Commissioners and pay what

shall be wanting to make up the duty which ought to have been paid at

first on such probate or letters of administration he shall incur a penalty

not exceeding one hundred pounds and also a further penalty at and

after the rate of ten pounds per centum on the amount of the sum wanting	'
to make up the jiroper duty.

38. The Commissioners on satisfactory proof upon oath may cause Credit tor probate

any probate or letters of administration to be stamped so as to denote the duty Avhich ought to have been paid thereon and may give credit for the duty either upon payment of the before-mentioned pcmilty or Avithout in cases of probates or letters of administration already obtained ;ind upon AA’hich too little duty shall have been paid and either Avith or Avith­ out alloAvance of the stamp already paid thereon as the case may require under the provisions of this Act provided that in all such cases of credit security be first given by thc executor or administrator together Avith tAvo or more sufficient sureties to be approved of by the Commissioners by a bond to Her Majesty in double the amount of the duty for the due payment of the sum for Avhich credit shall be given Avithin six months and of interest for thc same at the rate of ten pounds per centum per annum from the expiration of such period until payment thereof in case of any default of payment at the time appointed and such probate or letters of administration being duly stamped in the manner aforesaid shall be as valid as if the proper duty had been lirst paid thereon and the same had been stamped accordingly.

39. I f at the expiration of the time to be alloAved for payment ofSuci] credit, may be extended if

the duty on any probate or letters of administration referred to in the next	necessary.
preceding section it shall appear to thc satisfaction of tlm Commissioners that the executor or administrator to Avhom such credit shall be given as aforesaid shall not have recovered effects of the deceased to an amount sufficient for the payment of thc duty they may give such further time for the payment thereof and upon such terms and conditions as they shall think expedient

40. The probate or letters of administration so to be stamped on in case of credit

credit as aforesaid shall be deposited Avith the Commissioners and shall

not be delivered up to the executor or administrator until payment of deposited,

the duty together Avith such interest as aforesaid if any shall become

duo but the same shall nevertheless bo produced or caused to be produced

in evidence by the Commissioners at the expense of the executor or

administrator as occasion shall reiptire.

41. Where it shall be proved by oath or proper vouchers to the Hctiim of duty on

satisfaction of the Couiniissioners Ihiit an executor or administrator fiad

■ paid "

No. 6.	29*’ VIC.	1865.
stamp Duties.

paid debts owing from the deceased and payable by law out of his estate to such an amount as being deducted from the amount or value of thc estate and effects of the deceased for or in respect of which a i)robate or letters of adn;inistration has been granted shall reduce the same to a sum which if it had been the whole gross amount or value of such estate and effects would have occasioned a less stamp duty to be paid on such probate or letters of administration than shall have been actually paid thereon under this Act the Commissioners may return the dillerence Provided that the same shall be claimed ■within three years after the date of such probate or letters of administration Provided also that Avhere by reason of any proceeding at law or in equity the debts due from thc deceased shall not have been ascertained and paid or the effects of thc deceased shall not have been recovered and made available and in consequence thereof the executor or administrator shall be prevented from claiming such return of duty as aforesaid within the said term of three years the Minister may allow such further time for making the claim as may appear to him to be reasonable under the circumstances of the case.

Part III. PAET III. .

D uties on LEG.-tciEs and E esiddes.

Duties on legacies

and residue of 42. Upon every legacy specific or pecuniary or of any other

personalt}'. description of the amount or value of twenty pounds or more given by any Avill or testamentary instrument of any person who shall die after the commencement of this Act out of the personal estate of such person and also upon the clear residue and upon every part of thc clear residue of the personal estate of every person wdio shall so die whether testate or intestate and leave personal estate of the clear value of one hundred jiounds or upwards which shall remain after deducting debts funeral expenses and other charges and specific :ind pecuniary legacies (if any) whether thc title to such residue or to any part tliercof shall accrue by virtue of any testamentary disposition or upon intestacy there shall lie raised levied collected and paid as aforesaid thc several duties mentioned and specified in the third Schedule to this Act annexed.

Legacy duties liow 43. Thc Commissioners shall receive the duties imposed by the

to be received.

next preceding section and keep proper accounts thereof and every such duty shall be paid at the office of the Commissioners who shall cause the same to be duly entered in their books and to be set down therein to the account of the personal estate in respect whereof the said duty shall be paid and the accounts of such payments shall be kept with proper references in alphabetical order according to the surname of testator testatrix or intestate in respect of whose personal estate such payments shall have been made respectively so that it may at all times appear upon the books of the Commissioners what payments have been made in respect of the personal estate of any testator or intestate.

provide printed

Commissioners to 44. The Commissioners shall from time to time provide sufficient

receipts for duties.	quantities of paper adapted for receipts and discharges on the payment or satisfaction of any legacy or gift chargeable with duty under this Act and shall cause such receipts or discharges to be printed thereon in such form as they shall direct and such forms of receipt or discharge shall be delivered gratuitously by the Commissioners to any person applying for the same.
Duties to be paid

by personal lepre- 45. The said last-mentioned duties shall except as hereby

seutativc. otherwise provided bo accounted for and paid by the person having or taking the burden of the execution of the will or other testamentary

instrument

1865.	29̂ ’ VIC.	No. 6.
stamp Duties.

instrument or the administration of the personal estate of any person deceased whether upon retainer for his own benefit or for the benefit of any other person of any legacy or any part of any legacy or of the residue of any personal estate or any part of such residue which he shall be entitled so to retain either in his own right or in the right or for the benefit of any other person— and also upon delivery payment or other satisfaction or discharge; whatsoever of any legacy or any part of any legacy or of the residue of any personal estate or any part of such residue to which any other person shall bo entitled—and in case any person having or taking the burden of such execution or adminis­ tration as aforesaid shall retain for his own benefit or for the benefit of any person any legacy or any part of any legacy or the residue of any personal estate or any part of such residue which such person shall bo entitled so to retain cither in his own right or in the right or for the benefit of any other person and upon which any duty shall be chargeable by virtue of this Act not having first paid such duty or shall deliver pay or otherwise howsoever satisfy or discharge any legacy or any part of any legacy or thc residue of any personal estate or any ]mrt thereof to which any other person shall be entitled and upon which any duty shall be chargeable by virtue of this Act having received or deducted the duty so chargeable then and in every of such cases the duty which shall be due and payable upon every such legacy and part of legacy and residue and part of residue respec­ tively and which shall not have been duly paid and satisfied to Her Majesty aci’ording to thc provisions of this Act shall bo a debt of such person having or taking the burden of such execution or administration as aforesaid to Her Majesty— and in case any such person so having or taking the burden of such execution or administration shall deliver pay or othenvise howsoever satisfy or discharge any such legacy or residue or any part of any such legacy or residue to or for the benefit of any person entitled thereto without the duty chargeable thereon having been received or deducted such duty shall bo a debt to Her Majesty both of the person who shall make such delivery payment satisfaction or discharge and of the person to rvhom the same shall have been made.

46. Hvery gift by will or testamentary instrument of any person What shall be

which by virtue of any such wdll or testamentary instrument shall	legacies,
be payable or shall have eflect or be satisfied out of the personal estate which such person shall have had porver to dispose of by will or which gift shall be payable or shall have effect or be satisfied out of or shall 1)0 charged or rendered a burden upon the real estate of such person or any real estate w hich such person shall have had any right or power to charge burden or affect with the payment of money or out of or upon any moneys to arise by the sale mortgage burden or other disposition of any such real estate whether such gift shall be by way of annuity or in any other form and also every gift which shall have effect as a donation
7i/0)-tis causa shall be deemed a legacy within the meaning of this Act.

47. The value of any legacy given by way of annuity whether ii«w value of

payable annually or upon any contingency shall be assessed in the manner pX!a and

hereinafter provided and the duty chargeable thereon shall be charged

t**e‘eon.

according to thc value as so assessed and the duty chargeable on such annuity shall be paid by four equal payments the first of which payments shall be made before or on completing the payment of the first year’s annuity and the three others of such payments of such duty shall be made in like manner successively before or on completing the respective ])aymcnts of thc three succeeding years annuity respectively and the value of any such annuity if determinable upon any contingency except the death of any person shall be calculated without regard to such contingency Provided that if any such annuity shall determine by the death of any person before four years payment of such annuity shall become due and payal)le thc duty shall be payable in proportion only to so many of the

payments

No. 6.	29'̂ VIC.	1865.
stamp Duties.

payments of the said annuity as actually accrued and became due and payable and in case any such annuity shall at any time determine upon any other contingency than the death of any person then not only all payments of duty which would otherwise become due after the happening of such contingency shall cease but the person who shall have paid any duties previously due may apply for and obtain a return of so much of the duty so paid as will reduce the same to the like duty as would have been payable by such person for such annuity calculated according to the term for which thc same shall have endured and the Commissioners shall settle and determine such abatement by valuation as hereinafter provided and shall cause the amount of such abatement to be paid to the person entitled to the same out of any moneys in his hands arising from the duties imposed by this Act.

Value of annuities	48. The value of any legacy given by way of annuity for any
payable out of

legacies.

life or lives or for years determinable on any life or lives or for years or other period of time and charged on and made payable out of any other legacy shall be calculated and the duty shall be charged thereon in the same manner as herein directed with respect to other annuities and the duty on the legacy charged with such annuity if any duty shall be payable for such legacy shall be calculated on the value of such legacy after deducting the value of such annuity and the duty for such annuity shall be paid by the person entitled to the legacy charged with such annuity by four equal payments in the same manner as the same would be payable according to the provisions herein­ before contained if such annuity had been a direct gift to the annuitant and subject to the like proviso in case such annuity shall determine before four years’ payment shall become due and the payment which shall be made for such duty shall be retained by the person paying tlie same out of the first four years’ payment of such annuity if so many shall become due or out of so many of such payments as shall become due by equal portions.

Duty on legacies

given to purchase 49. Thc duty payable upon any legacy given by direction to

annuities how to he	purchase with any personal estate of the testator or any part t’nereof an
calculated.	annuity of a certain amount for any life or lives or other term shall be calculated upon the sum necessary to purchase such annuity according to the assessment or valuation hereinbefore referred to and shall be deducted from such sum and paid as in the case of other pecuniary legacies and the

■ person paying or satisfying such legacy and the person for whose benefit the same shall be paid or satisfied shall be discharged by payment of such duty so calculated from all other demands in respect of thc duty payable on such legacy and the annuity to be purchased for the benefit of the person entitled to the benefit of such legacy shall be reduced in proportion to the amount of the duty payable thereon as aforesaid such reduction to be calculated in the same manner as this duty so payable is hereby directed to be calculated and the purchase of such reduced annuity together rvith the payment of such duty shall satisfy and discharge such legacy as fully as if an annuity had been- purchased equal in amount to the annuity so directed to be purchased.

Duty on legacies ti)e 5 0 . I f any benefit shall be given by any will or testamentary

oniy\ê arcertained instrument in such tcrms that the amount or value of such benefit can

by application of the only be ascertained from time to time by the actual application for that

a otte un . purpose of the fund allotted for such purpose or made chargeable there­ with or if the amount or value of any benefit given by any will or testamentary instrument cannot by reason of the form and manner of the gift be so ascertained that the duty can bo charged thereon under any other of the directions herein contained then and in every such case such duty shall be charged upon the several sums of money or effects which shall be applied from time to time for the purposes directed by such will or testamentary instrument as separate and distinct legacies or bequests

and

1865.	29« VIC.	No. 6.
stamp Duties.

and sliall be paid out of the fund applicable for such purposes or charged

with answering the same.

51. The duty payable on a legacy or residue or part of residue of Duty on legacies

any personal estate given to or for the benefit of or so that the same shall

be enjoyed by different persons in succession who shall be chargeable with sion oi- having

the duties hereby imposed at one and the same rate shall be charged upon

and paid out of the legacy or residue or part of residue so given as in the

case of a legacy to one person and where any legacy or residue or part of

residue shall be given to or for the benefit of or so that the same shall be

enjoyed by different persons in succession some or one of whom shall be

chargeable with no duty or some of whom shall be chargeable with

different rates of duty so that one rate of duty cannot be immediately

charged thereon all persons who under or in consequence of any such

bequest shall be entitled for life only or any other temporary interest

shall be chargeable with the duty in respect of such bequest in the same

manner as if the annual produce thereof had been given by way of annuity

and such persons respectively shall be so chargeable with such duty and

the same shall be payable when they shall respectively become entitled to

and begin to receive such produce and shall be paid by equal portions

during the aforesaid term of four years if they shall so long continue to

receive such produce— and where any other partial interest shall be given

or shall arise out of such property so to be enjoyed in succession the duty

on such partial interest shall be charged and paid in the same manner as

the duty is hereinbefore directed to be charged and paid in like cases of

partial interest charged on any property given otherwise than to different

persons in succession and all persons who shall become absolutely entitled

to any such legacy or residue or part of residue so to be enjoyed in succes­

sion shall when and as such persons respectively shall receive the same

or begin to enjoy the benefit thereof be chargeable with and pay the duty

for the same or such part thereof as shall be so received or of which the

benefit shall be so enjoyed in the same manner as if the same had come

to such persons respectively immediately on the death of the person by

whom such property shall have been given to be enjoyed or in such manner

that the same shall be enjoyed in succession.

52. The duty payable on any legacy or residue or part of residue By whom payable,

so given to or so to be enjoyed by different persons in succession upon

whom thc duty shall be chargeable at one and the same rate shall be

deducted and paid by thc person having or taking the burden of the

execution of the will or testamentary instrument under which the title

thereto shall arise upon payment or other satisfaction or discharge of every

or any part of such legacy or residue or part of residue to any trustee or

other person to whom the same shall be payable or paid in trust for or for the

benefit of the persons so entitled thereto in succession and if the same

shall not be so paid or satisfied to any such trustee then such duty shall

be deducted and paid out of the capital of the property so given upon

receipt by any of the persons so entitled in succession of any produce of

such capital or any part thereof according to the amount of the capital of

which such produce shall be received— and where the duty chai'geable

upon any such bequest for thc benefit of or to be enjoyed by different

persons in succession shall be chargeable at different rates so that the same

cannot be paid at one and the same time but must be paid in succession

as aforesaid then the person having or taking the burden of the

execution of the will or testamentary instrument in which such bequest

shall be contained shall be chargeable with such duties in succession in

the same manner as such persons would bo chargeable with the like duties	■
in case of immediate bequest unless the property bequeathed shall have been paid or otherwise satisfied to or vested in any trustee as aforesaid in which case any trustee or his representatives shall be chargeable with the duties for and in respect of such property so vested in him in

the

48	No. 6.	29̂ VIC.	1865.
stamp Duties.

the same manner as if he had had or taken the burden of the execution of the will or testamentary instrument by Avhich such bequest shall have been made— and in like manner Avhere any partial interest shall be given or shall arise out of any such property so to be enjoyed in succession and such partial interest shall be satisfied or paid by the person so enjoying such property such person shall be chargeable Avith the duties for and in I’espect of such partial interest and shall retain and pay the same accord­ ingly in the same manner as if he had had or taken the burden of the Avill or testamentary instrument by which such partial interest shall have been created— and in all such cases the person so chargeable Avith duty shall be debtors to Her Majesty in like manner and shall be subject to the like penalties as persons having or taking the burden of the execution of such will or testamentary instrument are hereby made chargeable with and subject to.

Chattels not liable to

duty until in posses­	53. No duty shall be paid on any articles of plate furniture or
sion of persons hav­

ing power to dispose	other things not yielding any income and gi en to or for the benefit of or
thereof.	so .as that the same be enjoyed by different persons in succession whilst the same shall be so enjoyed in kind only by any person not having any power of selling or disposing thereof so as to convert the same into money or other property yielding an income— but if the same shall be actually sold or disposed of or shall come to any person harfing poAver to sell or dispose thereof or having an absolute interest therein then the same duty shall be chargeable and paid thereon as if the same had been originally given absolutely and Avith full power to sell or dispose thereof and shall be chargeable upon and paid by the person for whose benefit the same shall be sold or Avho shall have power to sell or dispose thereof or an absolute interest therein and shall become the debt of such person but shall not be a charge on any person by reason of his having assented to such bequest as the person having or taking the burden of the execution of the Avill or testamentary instrument by AV’hich such bequest shall have been made.
Duty on legacies or

residue enjoyed in 54. Where any legacy or any residue or part of residue shall be so

succession however	given by any will or testamentary instrument ;is that different persons
acquired.	shall become entitled thereto in succession the duty shall be charged thereon as given to be enjoyed in succession Avhether the persons entitled thereto shall take thc same by Aurtue of such Avill or testamentary instru­ ment and the dispositions therein contained or in default of such dis­ positions and as entitled by intestacy.

Duty ou legacies in 55. Where any legacy or residue or part of residue shall be

joint tenancy.

given to or for the benefit of any persons in joint tenancy some or one of whom shall be chargeable Avith any duty hereby imposed and some or one of Avhom shall not be so chargeable the persons chargeable Avith duty shall pay such duty in proportion to their respective interests in such bequest and if any persons chargeable with duty and entitled in joint tenancy as aforesaid shall become entitled by survivorship or by severance of the joint tenancy to any larger interest in the property bequeathed than that in respect of which such duty shall have been paid then all such persons so becoming entitled by survivorship or by sev'erance shall be charged with the same duty as if the property to Avhich such joint tenants shall so become entitled had been originally gi en to or for the benefit of such persons only.

Duty on legacies

subject to contin­ 56. When anj" legacy or any residue or part of residue shall be

gencies. given subject to any contingency Avhich may defeat such gift and Avhere- upon the same may go to some other person such bequest unless charge­ able as an annuity under the provisions herein contained shall be charged Avith duty as an absolute bequest to the person Avho shall take the same subject to such contingency and such duty shall be paid out of the capital of such legacy or residue or part of residue notwithstanding the same may on such contingency go to some person not chargeable Avith the same duty

18G5.	29° VIO.	No. 6.
stamp Duties.

or with any duty and if such contingency shall afterwards happen and the property so bequeathed shall thereupon go in such manner that thc same if taken immediately after the death of the testator under the same title would have been chargeable with a higher rate of duty than the duty so paid the person becoming entitled thereto shall be charged with and shall pay the dificrence between the duty so paid and such higher rate of duty.

5 7 . Where any legacy or the residue or any part of the residue ofouty on legacies or

any personal estate shall be subjected to any power of appointment to or

for the benefit of any persons specially named or described as objects of appointment,

•such power such property shall be charged with duty as property given to

different persons in succession and in so charging such duty not only the

persons who shall take pi'evious or subject to such power of appointment

but also any persons who shall take under or in default of any such

a])pointment wlicn and as they shall so take respectively shall in respect

of their several interests whether previous or subject to or under or in

default of such appointment be charged with the same duty and in the

same manner as if the same interests had been given to them respectively

l)y the will or testamentary disposition containing such power in the

same order and course of succession as shall take place under and by

virtue of such power of appointment or in default of execution thereof

as the case may be— and where any property shall be given for any

limited interest and a general and absolute power of appointment shall

also be given to any person to whom the property would not belong in

default of such appointment such property upon the execution of such

power shall be charged with the same duty and in the same manner as if

the property had been immediately given to the person having and

executing such power after allowing any duty before paid in respect

thereof—and where any property shall be given with any such general

power of appointment which property in default of appointment will

belong to the person to whom such power shall also be given such property

shall be charged with and shall pay the duty by this Act imposed in

the same manner as if such property had been given to such person

absolutely in the first instance Avithout such poAver of appointment.

58. Any sum of money or personal estate directed to bo applied in Duty on personal

the purchase of real estate shall be charged with and pay duty as pprsonal thfpur.''®

estate unless thc same shall be so given as to be enjoyed by different ciiase of real estate,

persons in succession and then each person entitled thereto in succession

shall pay duty for the same in the same manner as if the same had not

been directed to bo applied in the purchase of real estate before such duty

accrued but no duty shall accrue in respect thereof after the same shall

have been actually applied in the purchase of real estate for so much

thereof as shall have been so applied Provided that if before

the same or some part thereof shall be actually so applied any person

shall become entitled to an estate of inheritance in possession in the

real estate to be purchased thercAvith or Avith so much thereof as shall not

have been applied in the purchase of real estate the same duty Avhich .

ought to be paid by such person if absolutely entitled thereto as personal

estate by virtue of any bequest thereof as such shall be charged on such

person and raised and paid out of the fund remaining to be applied in

such purchase.

5 9 .                 pur auter vie applicable by hiAV in the same manner Estatesauffr nv

as personal estate shall be charged Avith the duties hereby imposed as “states to

personal estate. charged as such.

60. I f any direction shall be given by any Avill or testamentary Money left to pay

instrument for payment of the duty chargeable upon any legacy or bequest out of some other fund so that such legacy or bequest may pass free of duty no duty shall be chargeable upon the money so applied for thc payment of such duty notAvithstanding the same may bo deemed a legacy to or for the benefit of the person AA'ho Avould otherwise pay such

dutA\ b l.

No. 6.	29« VIG.	1865.
Stamp Duties.

Mode of ascertaining 61. Ill cases of Specific legacies and where the residue of any reduced mto money.*̂ personal estate shall consist of property which shall not be reduced into

money the person having or taking the burden of the administration of such effects or the person by whom the duty thereon ought to be paid may set a value thereon and offer to pay the duty according to such value or may require the Commissioners to appoint a person to set such value at the expense of the person by whom such duty ought to be paid and the Commissioners may accept the duty offered to be paid upon the value set by the person having or taking the administration of such effects or by whom the duty for the same shall be payable without such appraisement if the Commissioners shall think fit so to do but if they shall not be satisfied with the value so set on which the duty shall be so offered the Commissioners notwithstanding such offer may appoint a person to appraise such effects and to set the value thereon on which value so set they shall assess the duty payable in respect thereof and require the same to be paid— but if the person by whom such duty shall be payable shall not be satisfied with the valuation made under the authoi’ity of the

, Commissioners and shall not pay the duty accordingly such person may cause the valuation so made to be reviewed upon appeal by the Minister who shall hear and determine such appeal and his judgment shall be final— and if the valuation made under the authority of the Commissioners shall not be duly appealed from within fourteen days from the date of the assessment of the duty or shall be affirmed upon appeal the duty shall be paid according to such valuation and if any variation shall be made on such appeal the duty shall be paid according to such varia­ tion and if the duty assessed in manner aforesaid shall exceed the duty offered to and refused by the Commissioners the expense of such appraisement and other proceedings in assessing such duty shall be borne by the person by whom such duty shall be payable— And if any dispute shall arise between any person entitled to any such legacy or residue or part of residue and any person having or taking the burden of the administration of such effects with respect to the value thereof or with respect to the duty to be paid thereon the duty shall be assessed by the Commissioners on reference to them by either party for that purpose and if the value of any property on which such duty ought to be paid shall be in dispute the Commissioners shall cause an appraise­ ment to be made thereof at the expense of the person by whom such duty ought to be paid in the manner herein directed in other cases and assess the duty thereon accordingly— and if such person by whom duty ought to be paid shall be dissatisfied with such valuation or with the assessment of duty made upon such valuation the same shall be reviewed and finally determined by the Minister upon appeal to him within the time and under the restrictions and in the manner hereinbefore directed in other cases but if such valuation or assessment shall not be duly appealed from within the time limited for that purpose or shall be affirmed upon appeal the duty shall be paid according to such valuation and in case the effects ivhereon any such duty shall be payable shall be at the distance of ten miles and upwards from Sydney it shall be lawful to make the like application to a person deputed for that purpose by the Minister to act in such cases within the district in which such effects shall be and the person so deputed shall act in such cases in all respects in the same manner as the Commissioners arc hereby authorized to act subject nevertheless to their instructions.

Duties on legacies

or shares of residue 62, Where any legacy or part of any legacy or residue or part of

not payable in residue whereon any duty shall be chargeable by this Act shall be satisfied

money to be paid according to Value ^7 payment of money or application of specific effects for

of actuarsatisfaction

purposc oi‘ shall be released for consideration or compounded for

less than the amount or value thereof the duty shall be charged

and paid in respect of such legacy or part of legacy or residue or

part

18G5.	29° VIC.	No. 6.
Stamp Duties.

part of residue according to the amount or value of the property taken in satisfaction thereof or as the consideration for release thereof or com­ position for the same Provided that if any legacy or bequest shall be made in satisfaction of any other legacy or bequest or title to any residue or part of residue of any personal estate I’emaining unpaid the duty shall not be paid on both subjects although both may be chargeable with duty but shall be paid only on the subject yielding the largest duty.

03. I f any person having or taking the burden of the execution if legatees whore

of the will or other testamentary instrument or the administration of the t"

personal estate of any person deceased or any person hereby made iu case of suit costs

chargeable with duty shall offer to pay any pecuniary legacy or residue

them!'̂ ̂

or part of residue deducting the duty payable thereon or shall in like manner offer to deliver or otherwise dispose of any specific legacy or any specific property part of any residue of any personal estate to or for the benefit of the person entitled thereto or to any trustee for such person upon payment of the duty payable in respect thereof and the person entitled to such legacy or residue or part of residue or the trustee for such person shall refuse to accept such offer and to give a proper release and discharge for such legacy or residue or so much thereof as shall be offered to be paid delivered or otherwise disposed of as aforesaid then although no actual tender shall be made if any suit sliall be afterwards instituted for such legacy or effects respecting which such offer shall have been made thc Court in which such suit shall be instituted may order all costs charges and expenses attending the same to be paid by thc person who shall have refused to accept such olTer and to give or join in such release or dis­ charge or may order such costs charges and expenses to be deducted and retained out of such legacy or effects together with the duty payable thereon as such Court shall see fit— and in case any suit shall be instituted for payment of any legacy or residue or part of residue of any personal estate and the person sued for the same shall be desirous of staying proceedings in such suit on payment of the money due or delivering or otherwise disposing of the specific effects demanded after deducting or receiving the duty payable thereon the Court in which such suit shall be instituted if it shall see fit on application in a summary way may make such order for payment of such legacy or residue or part of residue or for delivering or otherw'ise disposing of such effects and for payment of the duty payable thereon and all such costs charges and expenses attending such suit as shall be just.

G-i. Any person having or taking thc burden of the execution of

any will or other testamentary instrument or thc administration of the	iiayment	duty
personal estate of any person deceased may from time to time pay deliver or otherwise dispose of any legacy or any part of any legacy or make distribution of any part of thc residue of any personal estate on payment from time to time of such proportions of the duty hereby imposed as shall accrue in respect of such part of such personal estate as shall be so administered.

C5. No person having or taking the burden or execution of any will Xo legacy or shm-o or testamentary instrument or the administration of thc personal estate of p̂ i™̂vi‘tlJo,lt'’pl.opcl■ any person deceased nor any trustee or other person hereby directed and V l. «/ X V •-] 1 r 1 I it l. Î Q a V1 rf f

• . | . T i 1 l l T l * il * T* jrtcvVt*llclJJ10ciyX.VlllCXil..C

re(|uired to account tor any duty shall pay deliver or otherwise dispose oi „„iuss duly stamiied.

or in any manner satisfy discharge or compound for any legacy whatsoever

or any part tliercof or the residue of any personal estate or any part thereof

in respect w'hereof any duty is hereby imposed without taking a receipt or

discharge in writing for the same expressing the date of such receipt or

discharge and the names of the testator or intestate under whose will or

testamentary disposition or upon Avhose intestacy the title to such legacy

or part of legacy or to such residue or part of residue shall accrue and

of the person to whom such receipt or discharge shall be given and

of thc person to whom such legacy or residue or part of residue

shall

No. 6.	29« VIC.	18G5.
stamp Duties.

shall have been given or shall have belonged in consequence of intestacy and the amount or value of the legacy or part of legacy or residue or part of residue for Avhich such receipt or discharge shall he given and also the amount and rate of the duty payable and allowed thereon— And no written receipt or discharge for any legacy or part of any legacy or for the residue of any personal estate or any part of such residue in respect whereof any duty is hereby imposed shall be received in evidence or be available in any manner whatever unless the same shall be stamped as required by this Act and no evidence whatsoever

' shall be given of any payment satisfaction or discharge whatsoever or of any release or composition of such legacy or any part thereof or of such residue or any part thereof without producing such receijjt or discharge duly stamped unless the actual payment of the duty hereby imposed shall first be given in evidence Provided that a copy of the entry in the books of the Commissioners of the payment of such duty shall be admitted as evidence thereof Provided also that payment of any annuity shall not be deemed a payment for which such stamped receipt shall be required under the directions of this Act except the several payments which shall complete the payments for each of the first four years during which such annuity shall be payable and in like manner any payment in respect of any legacy or bequest hereby directed to be charged with the duty in the same manner as annuities are hereby made chargeable with duty shall not be deemed a payment for which such stamped receipt shall be required except the several payments which shall complete the payments for each of the first four years in respect of which such legacy or bequest shall be chargeable with duty as an annuity.

Penalty for paying	fifi. Any persou having or taking the burdcii of the execution of
without Stollped'̂ *'̂ *	01' testamentary instrument or the administration of the personal

receipts. estate of any person deceased and any trustee or other person hereby directed and required to account for any duty who shall pay deliver or otherwise dispose of or in any manner satisfy or discharge or compound for any legacy given by such will or testamentary instrument or the residue or any part of the residue of such personal estate without taking such receipt or discharge in writing as aforesaid and causing the same to be stamped within the time hereby allowed for stamping the same shall incur a penalty at the rate of ten pounds per centum on the sum of money or the value of the property for Avhich such receipt or discharge ought to have been given in pursuance of this Act and every person receiving or taking the benefit of any such money or other property without giving a written receipt or discharge for the same on Avhich the duty payable in respect thereof shall be expressed to have been alloAvcd or paid and AA’hich shall bear date on the day of signing the same shall incur a penalty at the rate of ten pounds per centum on the sum of money or on the value of the property so received or taken,

bro h t t c • receipt or discharge shall be brought Avithin	Receipts to be
sio"nê s within'””*'̂ " sixty days after the date thereof to the Commissioners to be stamped
sixty days. P’lylng tlio duty for the same and upon such payment being made

thc Commissioners shall Avrite and sign upon such receipt or discharge an acknoAvledgment of the payment of the duty so paid in Avords at length and bearing date the day on AA'liich such payment shall be made and in case the duty shall be so paid the receipt or discharge so brought to be stamped shall be forthAvith stamped accordingly.

Rectification of mis­	68.	I f it shall appear to the satisfaction of the Commissioners that
takes ill paying

duty. less duty has been paid for any legacy or residue or part of residue than ought to have been paid for the same by mistake Avithout any intention to defraud and if application shall be made to them to rectify such mistake and accept the duty really due before any suit shall be instituted concerning the same and Avithin three months after payment of the money actually paid the Commissioners may accept the difference between

the

1865.	29̂ VIO.	No. 6.
Stamp Duties.

the money paid and the just duty together with a sum at the rate ot ten pounds per centum on such difference by way of penalty in full for the just duty and which shall be in discharge of all penalties incurred by non-payment of such duty and shall cause an acknowledgment of the ])ayiiicnt of the just duty to be written and signed on the receipt or discharge given for such legacy or residue or part of residue and shall also cause such receipt or discharge to be properly stamped if necessary in the same manner as would have been done if the just duty had been originally paid.

69. The jw ty paying or satisfying any legacy or any residue or How payments or

any part of such residue or receiving the same contrary to the provisions eSalyto Acriuay

of this Act who shall within the space of twelve months after the offence te condoned,

committed discover the other party offending therein so that such party

so discovered be thereupon convicted such person so discovering shall

be indemnified and discharged from all penalties incurred for any offence

in that behalf against this Act.

7 0 . Any sum of money chargeable with duty under this part of Upon luyment into

this Act and ordered to be paid into the Supremo Court under any Act producedr'’**

now in force shall not be so paid in except upon production to the officer

chargeable with the receipt thereof of a receipt in evidence of the

payment of such duty and such officer is hereby directed to require

production of such receipt.

7 1 .    I f at the end of two years after the death of any person it shall Uuty may be com­

a ppear to the satisraction oi the (Jommissioners that it will require time cannot be ascertained

to collect thc debts or effects of such person then outstanding or that

uvo years,

from circumstances it will be difficult to ascertain or adjust the amount of thc clear residue of the personal estate of such person liable to duty and the parties interested therein shall be desirous of compounding for thc duty thereon such parties may apply to the Minister for leave to com­ pound such duty stating to his satisfaction the particulars of the personal estate for which such composition shall be proposed to be made and declaring upon oath whether any other property of the deceased then outstanding besides thc property for which such composition shall be proposed to be made has come to the knowledge of the said parties or any of them and thc nature thereof and the circumstances attending the same and in such case the Minister may appoint a proper person to set a value on the personal estate or such paid thereof for which no duty shall have been charged as thc property for Avhich such composition shall be desired and to adjust and settle the duty Avhich justly and equitably under all circumstances ought to be paid in respect of such personal esta te and there­ upon the Minister shall accept payment of the sum so adjusted and settled in full discharge of the duty on so much of such personal estate as shall be so specified and shall order that thc same shall be entered in the books of the Commissioners accordingly and shall grant certificates thereof expressing thc receipt of such duty by Avay of composition under such order and every such person to Avhom such certificate shall be granted and every future representative of the same estate and all persons entitled to the benefit of the property for Avhich composition shall be so paid shall be discharged from any further payment of duty on the same—and on all future payments of such property the person having or taking thc burden of the execution of the Avill or testamentary instrument disposing of such property or the administration thereof may pay apply and dispose of the same and all persons entitled to the benefit thereof may receive thc same Avithout having the receipts and discharges in Avriting hereby required to be given and taken for thc same stamped as hereinbefore directed proAuded such receipts or discharges shall express the same to be given on thc authority of such composition as aforesaid and not liable to duty Provided that the duty shall be charged and paid

upon

No. 6.	29̂ VIC.	1865.
Stamp Duties.

upon every part of the personal estate of such person deceased other than that which shall he included in the valuation in which such composition shall have been made as aforesaid and for which the Minister shall allow such composition to he taken as aforesaid in the same manner as if no such composition had been made And every person shall be liable to all the like penalties for not duly paying the duty for such personal estate not compounded for and subject to the like rules methods and directions for charging such duty as such person would be liable to if such composition had not been made.

I f any legacy be

refunded duty to be 72. I f at any time after payment of duty on any legacy or residue

repaid.

or part of residue of the personal estate of any person deceased any debt shall be recovered against the estate of such deceased person or any loss shall happen by reason whereof or for any other just cause any legatee of other person by whom any legacy or part of legacy or any residue shall have been received or retained shall be obliged to refund the same or any part thereof the Commissioners on satisfactory proof of such sums refunded and that by reason thereof there has been an over-payment of duty shall settle and adjust the amount of such over-payment and may repay the same out of the money in their hands arising from thc duties by this Act imposed or allow the same in future payments as the case may permit or require.

Executors previous

to retaining their 73. Whenever any person having or taking the burden of the

own legacies to	execution of any will or testamentary instrument or the administration
transmit particulars
with duty offered.	of any personal estate shall be entitled to any legacy or the residue or any part of the residue of the personal estate of any testator or intestate such person shall be chargeable with the duty whenever he shall be entitled in the due course of administration to retain to his own use any part of the said estate in satisfaction of such legacy or residue or any part thereof and every such person shall before any such retainer transmit to the Commissioners a note containing the particulars of such legacy residue or part of residue intended to be retained and the amount or value thereof and the duty which such person shall offer to pay thereon and the Commissioners shall charge and assess the duty thereon in such manner as the duty shall be chargeable thereon by virtue of the provisions of this Act and such duty shall be paid accordingly and on payment of the said duty thc Commissioners shall at the foot of a duplicate of thc said assessment duly stamped in such manner as they shall direct for such purpose give a receipt for such duty in such form of words as they shall think fit and such receipt shall be a discharge for the duty expressed therein And any such person who shall neglect to pay such duty within fourteen days after the same ought to have been paid as aforesaid shall incur a penalty equal in amount to treble the value of the duty which ought to have been paid.
Eefund of duty if
improperly paid.	74. I f the authority under or by colour of which any person shall have administered the estate or effects of any person deceased or any part thereof shall be void or be repealed or declared void and such person shall before the avoidance repeal or declaration of avoidance have paid any duty hereby imposed which shall not be allowed to such person out of the estate or effects of such deceased person by reason that the same duty was not really due or payable the money paid for such duty shall on proof thereof to the satisfaction of the Commissioners be repaid to the person who shall have paid the same or his representatives out of any moneys arising from the duties imposed by this Act But in case such duty ought to have been paid by the rightful executor or administrator of such deceased person the payment of such duty shall be valid and effectual notwithstanding such avoidance repeal or decla­ ration of avoidance as aforesaid and no such person shall by reason of the avoidance repeal or declaration of avoidance of such authority be sued for or in respect of such payment but all such payments in respect

of

1865.	29̂ VIC.	No. 6.
Stamp Duties.

of duty shall be allowed in account with such rightful executor or administrator and the same shall be deemed payments in the due course of administration as fully and effectually as if such payments had been made l)y rightful executors or administrators any law usage or custom to the contrary notwithstanding.

PART IV. Taut IV.

D u t ie s o n S u c c e s s io n s to R e a l a n d P e r s o n a l E s t a t e .

75. In the construction of this fourth part of this Act the following interpretation of

terms in inverted commas shall unless the context otherwise indicate

have the meaning and interpretation set against them respectively :— ’

Real Property ” A ll freehold leasehold and other hereditaments

and property whether corporeal or incorporeal.

‘‘ Personal Property” All other property not comprised in thc

preceding definition.

“ Property ” A ll real and personal property.

“ Succession” Any property chargeable with duty under this

Act.

“ Trustee ” An executor and an administrator and any person

having or taking upon himself the administration of property

affected by an express or implied trust.

76. There shall be levied collected and paid as aforesaid upon Duties on suc-

every‘‘ succession ” according to the value thereof thc duties mentioned

and specified in the fourth Schedule to this Act annexed. .

77. Every past or future disposition of property by reason whereof What dispositions of

any person has or shall become beneficially entitled to any property or guceessLns'̂ *̂

the income thereof upon thc death of any person dying after the commence- Definition of terms

ment of this Act either immediately or after any interval either certainly

or contingently and either originally or by way of substitutive limitation

and every devolution by law of any beneficial interest in property or the

income thereof upon the death of any person dying after the commencement

of this Act to any other person in possession or expectancy shall be deemed

to have conferred or to confer on the person entitled by reason of any such

disposition or devolution a “ succession” and the term “ successor” shall

denote the person so entitled and the term “ predecessor” shall denote the

settlor disponer testator obligor ancestor or other person from whom the

interest of thc successor is or shall be derived.

78. Where any persons shall at or after the commencement of this Join* tenants taking

Act have any property vested in them jointly by any title not conferring dccmecUuccca^

on them a succession any beneficial interest in such property accruing to

any of them by survivorship shall be deemed to be a “ succession” and

every person to whom any such interest shall accrue shall be deemed to be

the “ successor ” and the person upon whose death such accruer shall take

place shall be deemed to be the “ predecessor” and where any persons

after the commencement of this Act shall take any succession jointly

they shall pay the duty if any chargeable thereon by this part of this Act in

proportion to their respective interests in the succession and any beneficial

interests in such succession accruing to any of them by survivorship shall

be deemed to be a new succession derived from the predecessor from whom

the joint title shall have been derived.

79. over property under any disposition ol property taking eliect upon confer successions, the death of any person dying after the commencement of this Act he shall in the event of his making any appoiiitment thcre-	Wdiore any person shall have a general power of appointment General powers of
. 1 *1* f* J a T* /Y’ J tippOl 11 L lllCll L til

under

56	No. 6.	29« VIC.	1865.
stamp Duties.

under be deemed to be entitled at the time of his exorcising such power to the property or interest thereby appointed as a succession derived from the donor of the power and where any person shall have a limited power of appointment under a disposition taking elfect upon any such death over *

property any person taking any property by the exercise of such power shall be deemed to take the same as a succession derived from the person creating the power as predecessor.

Extinction of deter­	80.	Where any property shall at or after the commencement of
minable charges to

confer successions. this Act be subject to any charge estate or interest determinable by the death of any person or at any period ascertainable only by reference to death the increase of benefit accruing to any person upon the extinction or determination of such charge estate or interest shall be deemed to be a succession accruing to the person then entitled beneficially to thc property or income thereof according to his estate or interest therein or beneficial enjoyment thereof and the person from whom such successor shall have derived title to the property so charged shall be deemed to be the predecessor.

Persons now bcne-. . 81. Provided that no person entitled at the commencement of this

reaf propeHŷ ûbject ^ ct to the immediate reversion in any real property expectant upon the to leases for life not determination of any lease for life or for years determinable on life shall

la e 0 u y. chargeable with duty in respect of such determination in the event of

the same occurring in his lifetime.

Dispositions accom- 82. Where any disposition of property not being a bond fide sale

res” rvation of a ^ot Conferring an interest expectant on death on the person in whose benefit to the grantor fy,Y oup ^he samo shall be made shall be accompanied by the reservation or sions. assurance ot or contract tor any benefit to the grantor or any other person

for any term of life or for any period ascertainable only by reference to death such disposition shall be deemed to confer at the time appointed for the determination of such benefit an increase of beneficial interest in such property as a succession equal in annual value to the yearly amount or yearly value of the benefit so reserved assured or contracted for on thc person in whose favour such disposition shall be made.

Dispositions to take

effect at periods 83. Where any disposition of property shall be made to take effect

depending on death ̂ _ at a period ascertainable only by reference to the date of thc death of

dutTto”cwifer sue-® P̂ i’son dying after the commencement of this Act such disposition

cessions.

shall be deemed to confer a succession on the person in whose favour the same shall be made— and where any disposition of property shall purport to take effect presently or under such circumstances as not to confer a succession but by the effect or in consequence of any engagement secret trust or arrangement capable of being enforced in a Court of Law or Equity the beneficial ownership of such property shall not bond fide pass according to such disposition but shall in fact devolve to any person on death or at some period ascertainable only by reference to death— then such last-mentioned person shall be deemed to acquire the property so passing as a succession derived from the person making the disposition as predecessor And where any Court of competent jurisdiction shall declare any disposition to have been fraudulent and made for the purpose of evading the duty imposed by this Act such Court may declare a succession to have been conferred on such person at such time and to such an extent as such Court shall think just and such last-mentioned person shall be deemed to have taken a succession accordingly derived from the person making such disposition as predecessor.

Provision as to

married persons 84. Where any person chargeable with duty under this Act in

chargeable with _ respect of any succession as well as persons chai’geable with duty under

diutes. ”*'”*””*̂ **°'* respect of any legacy bequeathed by a testator dying after the commencement of this Act or in respect of the personal estate of any person dying after the same period— shall have been married to any wife or husband of nearer consanguinity than himself or herself to the predecessor testator or deceased person then the person taking such

succession

No. 6.	29̂ VIC.	1865.
Stamp Duties.

thereto at interest on the security of such property with power to give effectual discharges for the same and such security shall have priority over any charge or incumbrance created by the successor and in the event of the non-payment of such duty as aforesaid every person hereby made accountable shall be a debtor to Her Majesty in the amount of the unpaid duty for which he shall be so accountable.

Notice of the	111. The persons hereby made accountable for the payment of duty
succession to ho

given and a return of	in respect of any succession or some of them shall in case of personal
the property made.	property at the time of the first payment delivery retainer satisfaction or other discharge of the same or any part thereof to or for the successor or any person in his right and in the case of real property when any duty in respect thereof shall first become payable give notice to the Commissioners of their liability to such duty and shall at the same time deliver to the Commissioners a full and true account of the property for the duty whereon they shall respectively be accountable and of the value thereof and of the deductions claimed by them together with the names of the successors and predecessor and their relation to each other and all such other particulars as shall be necessary or proper for enabling the Commissioners fully and correctly to ascertain the duties due and the Commissioners if satisfied with such account and estimate as originally delivered or with any amend­ ments that may be made therein upon their requisition may assess the succession duty on the footing of such account and estimate— but if dissatisfied with such account and estimate they may cause an account and estimate to be taken by any person to be appointed by themselves for that purpose and to assess the duty on the footing of such last-mentioned account and estimate subject to appeal as hereinafter provided— and if the duty so assessed shall exceed the duty assessable according to the return made to the Commissioners and with rvhich they shall have been dissatisfied and if there shall be no appeal against such assessment then it shall be in the discretion of the Commissioners having regard to the merits of each case to charge the whole or any part of the expenses incident to the taking of such last-mentioned account and estimate on the interest of the successor in respect whereof the duty shall be due in increase of such duty and to recover the same forthwith accordingly— and if there shall be an appeal against such last-mentioned assessment then the payment of such expenses shall be in the discretion of the Court of appeal hereinafter appointed.
Penalty on not

giving notice of 112. I f any person required to give any such notice or deliver such

succession or	account as aforesaid shall wilfully neglect to do so at the prescribed
account.	period he shall incur a penalty at the rate of ten pounds per centum upon the amount of duty payable or in case of a succession chargeable with a higher rate of duty than one pound per centum upon the value thereof upon such less sum as such duty if assessable at the rate of one pound per centum upon the value of the succession would amount to and a like penalty for every month after the first month during which such neglect shall continue and if any person liable under this Act to pay any duty shall after such duty shall have been finally ascertained wilfully neglect to do so within twenty-one days he shall also incur a penalty at the rate of ten pounds per centum upon the amount of duty so unpaid or upon such less sum as such duty if assessable at the rate of one pound per centum on the value of the succession would amount to and a like penalty for every month after the first month during which such neglect shall continue.
Protection to lonu

fide purchasers as 113. Every receipt and certificate purporting to be in discharge of

duties on successions, the whole duty payable for the time being in respect of any succession or any part thereof shall exonerate a bond fide purchaser for valuable con­ sideration and without notice from such duty notwithstanding any sup­ pression or mis-statement in the account upon the footing whereof the same may have been assessed or any insufficiency of such assessment— and

no

1865.	29" VIC.	No. 6.
Stamp Duties.

no bond fide purcliaser of property for valuable consideration under a title not appearing to confer a succession shall be subject to any duty with which such property may be chargeable under the provisions of this Act by reason of any extrinsic circumstances of which he shall not have had notice at the time of such purchase.

PART V. Part V.

M iscellaneous P kovisions.

114. The Minister may use for the purposes of this „

adhesive stamps of the requisite denomination to be affixed to the paper

‘

or parchment on which any matter is written which is chargeable with a duty thereunder and in such case the officer issuing the stamp shall affix such stamp and immediately cancel it by obliteration so as to prevent such stamp from being used for any other purpose but the provisions of this section shall not apply to the stamp duties on agreements bills of lading policies of insurance bills of exchange promissory notes drafts orders and receipts by tliis Act imposed.

115. Any single stamp mav be used to denote the total amount stamp ije

̂ Ti* 1 1 I * ' 1 1 1 1 1 1 ± used to denote total

01 any duties and two or more stamps may be used to denote any one duty amount of duty and

until a single stamp be provided and all instruments stamped with one *7aybe u â

two or more stamps for denoting the amount of duty charged thereon shall denote one duty &c.

be as valid as if the same had been stamped with a single stamp or any

number of stamps for denoting such duty.

116. I f any accountable party required by the Commissioners

to deliver any account required by this Act to be delivered shall accountable party.

make default in doing so they may sue out of the Supreme Court

a ivrit of summons in such form as the Judges of the said Court

shall from time to time frame commanding the party so in default to

deliver such account within such period as may be appointed in the writ

or to shew cause to the contrary and on cause being shewn such order

shall be made as shall be just.

117. The Commissioners may for any of the purposes of

Act require and enforce the delivery of accounts from executors admin- executors and istrators and trustees of property and legatees chargeable with duty adunmstrators. and for the duty Avhereon they shall be accountable in the same manner

as they are by the next preceding section empowered to require and enforce

the delivery of accounts for the purposes of this Act.

118. Every person who under the provisions of this Act may ,

V X- X V TiV Mia O/lPMIltlT

-i-i» . ,• I I •lUVclilVlixr> ciCĈUUilLf

deliver any account or estimate ot any property ot which an account is required by virtue thereof to be rendered shall if required by the Com­ missioners produce before them such books and documents in the custody or control of such person so far as the same relate to such account or estimate as may afford any necessary information for the purpose of ascertaining such property and the duty payable thereon and the Com­ missioners may without payment of any fee inspect and take copies of any public book but all such information shall be deemed to be con­ fidential and the Commissioners shall not disclose the same or the contents of any document or book to any person otherwise than for the purposes of this Act.

119. Where a valuation of any interest acquired by way of annuity Power to value IS necessary tor the purpose ot assessing the duty chargeable thereon the ment of duty, value of such interest shall be determined by the Commissioners who may

at the request of the party chargeable submit the valuation of such annuity to the arbitration of two indifferent persons one to be appointed

No. 6.	29̂ VIG.	1865.
stamp Duties.

by the Commissioners and the other by the person chargeable and such arbitrators shall have power to appoint an umpire and the aw'ard of the said arbitrators or of such umpire shall be final and conclusive.

awIparty to°ap"ej accountable party dissatisfied with the assessment of

‘ the duty payable under any of the provisions of this Act upon giving within twenty-one days after the date of such assessment notice in writing to the Commissioners of his intention to appeal against such assessment and a statement of the grounds of such appeal such statement to be furnished within the further period of thirty days may appeal by petition accordingly to the Supreme Court and such Court or any Judge thereof sitting in chambers shall have jurisdiction to hear and determine the matter of such appeal and the costs thereof Avith power to direct for the purposes of such appeal any inquiry valuation or report to be made by any Officer of the Court or other person as such Court or Judge may think fit Provided that where the sum in dispute in respect of duty on

» such assessment does not exceed fifty pounds the accountable party having given notice of appeal and delivered a statement of the grounds thereof as hereinbefore directed may appeal to the Judge of the District Court in the district in which the appellant shall be resident or the property be situate and every such Judge shall hawe jurisdiction to hear and determine the matter of such last-mentioned appeal with the like power and authority as are by this section given to a Judge of the Supreme Court.

Books to be kept and

121. Whenever any payment of duty shall be made under this same shall be entered in a book to be kept by the Commissioners for this purpose and they shall give a receipt lor the same in such form as shall be provided by the regulations to be issued under the authority of this Act stamped with the proper stamp for denoting the rate of duty and the Commissioners shall from time to time deliver to any person interested in any property affected by such duty on applying for the same for any reasonable purpose approved by them a certificate of such payment in such form as in the said regulations may be directed.

receipts given.

Forging a die to be

felony.

122. Any person Avho shall forge or counterfeit or cause or procure

to be forged or counterfeited any stamp or die or any part of any stamp or

die which shall have been provided made or used in pursuance of this Act

̂ or shall forge counterfeit or resemble or cause or procure to be forged (’ounterfeited or resembled the impression or any part of the impression of any such stamp or die upon any parchment or paper or shall stamp or

Stamping with	mark or cause or procure to be stamped or marked any parchment or paper with any such forged or counterfeited stamp or die or part of any stamp or die as aforesaid with intent to defraud Her Majesty of any of the duties hereby granted or any part thereof and any person Avho shall
Uttering forged
stamp.	utter or sell or expose to sale any parchment or paper having thereupon the impression of any such forged or counterfeited stamp or die or part of any stamp or die or any such forged or counterfeited impression or resem­ blance of any impression or part of an impression as aforesaid knowing the same respectively to be forged counterfeited or resembled and any
Privately using
genuine die.	person who shall privately and secretly use any stamp or die which shall have been so provided made or used as aforesaid with intent to defraud Her Majesty of any of the said duties or any part thereof and any person who
Getting off stamps	shall fraudulently cut tear or get off or cause or procure to be cut torn or
to use again.	got off the impression of any stamp or die which shall have been provided made or used in pursuance of this Act for expressing or denoting any duty under the care and management of the Minister or any part of such duty from any parchment or paper Avhatsoover with intent to use the same for or upon any other parchment or paper or any instru­ ment or writing charged or chargeable with any of the duties hereby granted and every person knowingly and wilfully aiding abetting or assisting any person in committing any such offence as aforesaid and

forged die.

being

18G5.	29° VIC.	No. 6.
Stamp Duties.

being thereof lawfully convicted shall he deemed guilty of felony and shall be liable to penal servitude for any term not less than seven years or to bo imprisoned -with or without hard labor for any term not exceeding four nor less than two years.

123. All affidavits required by this Act shall be made before the Affidavits how to be

Commissioners or any Supreme Court Commissioner And any person who shall knowingly and Avilfully make a false oath concerning any matter in this Act contained shall be liable to the punishment imposed by law for wilful and corrupt perjury.

124. Whenever any suit shall be pending in any Court for the Courts in suits for udministration oi any property cliargeaijle wiiJi duty under this Act such property to provide Court shall provide out of any property which may be in the possession

or control of the Court for the payment of such duty.

125. A ll penalties imposed by this Act may be recovered in a Eocoym-y of

summary way before any two Justices of the Peace. ‘ ’

126. The Governor Avith the advice aforesaid may frame all such Power to maka

regulations and lorins as may he necessary irom time to tune lor carrying fo"ni3.

out the provisions of this Act and all such regulations and forms Avhen

published in the Gazette shall have the force of law and they shall be

laid before both Houses of Parliament forthwith if Parliament be sitting

and if not then within tAventy-one days after the commencement of the

next Session.

SCHEUrLES TO WHICH THIS ACT HEEERS.

SCHEDULE I.

Containing the Duties on D eews or other instruments ueeating to transactions

ISETAVEEN LIV IN G PERSONS.

£ s. (1.

A greement or any minute or memorandum of an agreement under Imnd only wlicre the matter thereof sliall ho of the value of Five Pounds or up- Avards whether the same shall only be evidence of a contract or obliga­ tory on the parties from its being a written instrument together with every schedule receipt or other matter put or indorsed thereon or annexed thereto .......................................................................................... 0 1 0

I'rovided always that where divers letters shall he offered in evidence to prove any agreement between the parties who shall have written such letters it shall he sufliciont if any of such letters shall he stamped with a duty of tivo shillings and sixpence.

Bills op 1'Ixotiance—

Inland hill of exchange or promissory note for the payment to the hearer or to order or on demand of any sum of money not exceeding £50 ................................................................................................................. 0 1 0

Do. not exceeding £100 0 2 0

And where the same shall exceed £100 then for every £50 and

also for any fractional part of £ 5 0 ............................................ 0 1 0

Foreign bill of exchange or promissory note drawn in hut payable

out of the Colony of New South Wales—

^ The sam etliitv an

. , , . . \ on an inlantl

I f drawn singly or otlicrwise tlian in a set of three or nioi*e	........< wii of the same	i am ount	and
V. tenor.

I f drawn in sets of three or more for every bill of each set where

the sum payable thereby shall not exceed £50 ............................. 0 0 4

And where it shall exceed £50 and not exceed £100 ........................... 0 0 8

And where the same shall exceed £100 then for every £50 and

also any fractional part of £50 .......................................................... 0 0 4

Exemption from the foregoing duties on hills of exchange and pro­ missory notes— A ll Debentures and Treasury Bills issued by the Government of New South Wales.

Exemption

r

No. 6.	29° VIC.	1865.
Stamp Duties.

Exemption from tlio foregoing duties on bills of exchange and promissory notes but not from any other duty to which the same be liable— A ll promissory notes for the payment of money on demand issued by any Bank or Banking Company of New South Wales.

B ill of exchange draft or order drawn or indorsed out of the Colony \ on ati inland

j. ® 1 1 ■< bil) of the same

lor payment oi money on demand ......................................................... ] amount ana

tenor.

A ll bills drafts or orders for the payment by any Bank or Banking Company of any sum of money though not made payable to the bearer or to order and whether delivered to the payee or not and all writings or demands entitling any person to the payment by any Bank or Banking Company of any sum of money whether the person to whom payment' is to be made shall be named or designated therein or not or whether the same shall be delivered to him or not shall respectively be deemed to be bills drafts or orders for the payment of money chargeable with stamp duty as if the same had been made payable to bearer or to order.

B ill of Lading or receipt from the Master Mate or Agent of any vessel for any goods merchandise or effects to be carried to any place beyond the boundaries of the Colony.

For every such bill of lading or copy thereof........................................	0	1	0
For every such receipt or copy thereof .................................................	0	0	G

Conveyance—

Of any kind or description whatsoever upon the sale of any property in respect of the principal or only writing whereby the property sold shall be conveyed to or vested in the purchaser or any other person or persons by his direction (except transfers expressly pro­ vided for by this Act)—

Where the purchase or consideration money therein or thereupon

expressed shall not exceed £50 ..................................................... And where the same shall exceed £50 and not exceed £1 0 0 ............	0	5	0
0	10	0

Then for every £100 and any fractional part of £100 ...................... 0 10 0

Consideration to to The purchase money or consideration shall be truly expressed and set

expressed. forth in words at length in or upon every such principal or only deed or instrument of conveyance and where such consideration shall consist either wholly or in part of any stock or security the value thereof respectively to be ascertained as hereinafter men­ tioned shall also be truly expressed and set forth in manner aforesaid in or upon every such deed or instrument and such value shall be deemed and taken to be the purchase or consideration money or part of the purchase or consideration money as the case may be in respect whereof the ad valorem duty shall bo charged as aforesaid.

I f in stock how duty And where the consideration or any part of the consideration shall be

to be calculated. any stock in any of the public funds or Government Debentures or stock or any debenture or stock of any person payable only at the will of the debtor the said duty shall be calculated (taking the same respectively whether constituting the whole or a part only of such consideration) according to the average selling price thereof res­ pectively on the day or on either of the ten days preceding the day of the date of the deed or instrument of conveyance or if no sale shall have taken place within such ten days then according to the average selling price thereof on the day of the last preceding sale and if such consideration or part of such consideration shall be a mortgage judgment or bond or a debenture the amount whereof shall be recoverable by the holder or any other security whatsoever whether payable in money or otherwise then such calculation shall be made according to the sum due thereon for both principal and interest.

Property sold at one And where any lands or other property of different tenures or holdings

price conveyed by

or held under different titles contracted to be sold at one entire

several deeds.

price for the whole shall be conveyed to the purchaser in separate parts or parcels by different deeds or instruments the purchase or consideration money shall be divided and apportioned in such manner as the parties shall think fit so that a distinct price or consideration for each separate part or parcel may be set forth in or upon the principal or only deed or instrument of conveyance relating thereto which shall be charged with the said ad valorem duty in respect of the price or consideration money therein set forth.

And

1865.	29-̂ VIC.	No. 6.
stamp Duties.

And where any property contracted to ho purchased by two or more £ S. d. Wliere sold to several

persons jointly or by any person for himself and others or wholly	at one price and con­
for others at one entire price for the whole shall be conveyed in	veyed in parts by
parts or parcels by separate deeds or instruments to the person for	separate deeds.
whom the same shall be purchased for distinct parts or shares of the purchase money the principal or only deed or instrument of conveyance of each separate part or parcel shall be charged with the said ad valorem duty in respect of the sum of money therein specified as the consideration for the same.

But if separate parts or parcels of such property shall be conveyed to Where separate parts

or to the use of or in trust for different persons in and by one and

conveyed to different

persons in same

the same deed or instrument then such deed or instrument shall

deed.

be charged with the said ad valorem duty in respect of the aggregate amount of the purchase or consideration moneys therein mentioned to be paid or agreed to be paid for the property thereby conveyed.

And where any person having contracted for the purchase of any

Sub-sales convey­

ance by original

property but not having obtained a conveyance thereof shall	seller to sub-pur­
contract to sell to any other person and the same shall in	chaser.
consequence be conveyed immediately to the sub-purchaser the principal or only deed or instrument of conveyance shall be charged with the said ad valorem duty in respect of the purchase or consideration money therein mentioned to be paid or agreed to be paid by the sub-purchaser.

And where any person having contracted for the purchase of any To several sub­

property but not having obtained a conveyance thereof shall contract

purchasers in parts.

to sell the whole or any part or parts thereof to any other person or persons and the same shall in consequence be conveyed by the original seller to different persons in parts or parcels the principal or only deed or instrument of conveyance of each part or parcel thereof shall be charged with the said ad valorem duty in respect only of the purchase or consideration money which shall be therein mentioned to be paid or agreed to be paid for the same by the person to whom or to whoso use or in trust for whom the con­ veyance shall be made without regard to the amount of the original purchase money.

And in all cases of such sub-sales as aforesaid the sub-purchaser and Who to he deemed

the person immediately selling to him shall be deemed and taken	purchasers and
to be the purchaser and seller within the intent and meaning	sellers in suh-sales.

of this Act. But where any sub-purchaser shall take an actual conveyance of the Conveyance by

interest of the person immediately selling to him which shall bo

original seller to

sub-purchaser where

chargeable with the said ad valorem duty in respect of the purchase

not to be charged.

or consideration money paid or agreed to bo paid by him and shall be duly stamped accordingly any deed or instrument of conveyance to bo afterwards made to him of the property in question by the original seller shall be exempt from the said ad valorem duty and be charged only with the ordinary duty on deeds or in­ struments of the same kind not upon a sale.

And whore any property separately oontracted to be purchased of Conveyance by

different persons at separate and distinct prices shall be conveyed	different .sellers in
to the purchaser or as he shall direct in and by one and the same	same deed.
deed or instrument such deed or instrument shall bo charged with the said ad valorem duty in respect of the aggregate amount of the purchase or consideration moneys therein mentioned to be paid or agreed to be paid for the same.

And whore any property shall be sold and conveyed in consideration Where lands &c.

wholly or in part of any sum of money charged thereon by way of

sold subject to mort­

gage duty to be '

mortgage or otherwise and then due and owing to the purchaser or

charged on mortgage

shall be sold and conveyed subject to any mortgage or other debt

money.

or to any gross or entire sum of money to bo afterwards paid by the purchaser such sum of money or debt shall be deemed the purchase or consideration money or part of the purchase or con­ sideration money as the case may be in respect whereof the said ad valorem duty is to be paid.

Exemptions from the preceding duties on conveyances—

Any grant from the Crown under the hand of the Governor for the time being of the Colony of New South Wales to any purchaser of Crown Lands in Now South Wales.

Any certificate of title granted under the hand of the Kegistrar General pursuant to the Act 26 Viet. No. 9 called the “ Beal Property Act.”

D eed

68	No. 6.	29° VIO.	1865.
stamp Duties.

Deed or instrument of any kind whatever not otherwise charged in this £ s. d.

Schedule ...... ............................................................................................... Exemptions from the preceding duties on deeds or instruments not other­ 1 0 0

wise charged in this Schedule—

Apprenticeship and Clerkship— All instruments relating to the

services of apprentices clerks or servants.

Mortgage— All mortgages of real property or mortgages given by way of bill of sale or otherwise of live stock goods chattels and effects and personal estate generally and all transfers agreements releases reconveyances and discharges thereof.

A ll preferable liens under the Act 11 Victoria No. 4. A ll liens on crops under the Act 26 Victoria No. 10.

A ll Customs bonds. •

A ll administration bonds.

A ll bonds on appointment of special bailiffs.

Draft or order for the payment of any sum of money to the amount of

forty shillings and upwards to the bearer or to order on demand... 0 0 1

Lease or agreement for a lease or any written document for the tenancy or

occupancy of any lands tenements or hereditaments the following

duties in respect of the yearly rent—

Where the yearly rent shall not exceed £50 ............................... 0 2 6

Where the same shall exceed £50 and not exceed £100 ........ 0 5 0

Above £100 for every fractional part of £100 .......................... 0 5 0

('Both the ad va­

lorem duties pay­

able upon a con­

Lease of any lands tenements or hereditaments granted in consideration of to the considera­veyance according

a sum of money by way of premium and also of a yearly rent]	tion therein ex- l>ressed and for a
amounting to £20 and upwards .......................................... ............. I	I lease in considera- I tion of a ren t of ^ tlie same am ount
^Tlie same du ty as for a conveyance
J fo rthesaleoflands 1 for a like sum the consideration of Lsuch transfer.

Memorandum of transfer under the Act 26 Viet. No. 9 .

P olicy of Insurance against risk of loss or damage by fire or other casualty

to any property on land—

For every £100 insured for any period above six m onths........ 0 1 0

. For every £100 insured for any period under six months ........ 0 0 6

P olicy of Insurance or other instrument whereby any insurance shall be made upon any ship or vessel or upon any goods merchandise or other property on board of any ship or vessel or upon the freight thereof—covered by a time policy for any period exceeding three

months ...................................................... ........................................ 0 2 6

And for all other policies— for every sum of £100 and for every fractional part of £100 ................................................................... 0 1 0

P rogressive Duty that is to say—

Where any deed or instrument chargeable with any stamp duty under this Act together with any schedule receipt or other matter put or indorsed thereon or annexed thereto shall contain two thousand one hundred and sixty words or upwards then for every one thousand and eighty words over and above the first one thousand and eighty words there shall be charged the further progressive duty following that is to say—

Where such deed or instrument shall be chargeable with any ad valorem stamp duty or duties not exceeding in tlie whole the sum of five shillings a further progressive duty equal to the amount of such ad valorem duty or duties and in every other case a further progressive duty of ... 0 5 0

P romissory Notes. {See Bills of Exchange )

P romissory Notes payable to the bearer on demand issued by any Bank

or Banking Company at the rate of for every one hundred pounds of the average annual amount in circulation as certified under 4 Vic. No. 13 .............................................................................................. 2 0 0

R eceipt or discharge given for any sum of money for forty shillings and

upwards............................................................................................................ 0 0 1

Exemptions from the preceding duties on receipts—

Receipts given for or upon the payment of money to or for the use

of Her Majesty.

Receipts indorsed upon any instrument duly stamped under this Act acknowledging the receipt of the eonsideration money therein expressed.

Acknowledgment

1865.	29« VIO.	No. 6.	69
stamp Duties.

Acknowledgment given for money deposited in any Banks to be accounted for Provided that this exemption sliall not extend to receipts or acknowledgments for sums paid or deposited for or upon any letters of allotment of shares or in respect of calls upon any scrip or shares of or in any Joint Stock or other Company or intended Company which said last-mentioned receipts or acknowledgments hy whomsoever given shall he liable to the duty charged upon receipts. £ s. d.

Tkankfer of any run or station held under lease or promise of lease from

the Crown or of any interest tlicrcin where the declared value of the said run or station or interest or the value thereof assessed as in this Act provided shall not exceed £100 ........................................ 0 10 0

And where such value shall exceed £100 then for every £100 and any fractional part of £ 1 0 0 ................................................................................. 0 10 0

Transfer of any share or shares in the stock and funds of any Corporation

Company or Society whatever in New South Wales upon sale thereof—

Where tlic purchase or consideration money tlierein expressed

shall not exceed £50 ............................................................... 0 2 6

Exceeding £50 not exceeding £100 ............................................ 0 5 0

Eor every additional £50 or fractional part of £50 ................ 0 2 6

SCHEDULE II.

Containing the Doties on P robates of W ills and Letters of Adjiinistration

AND on Legacies and Successions to R eal and P ersonal E state.

P robate of a Will and Letters of Administration with a Will annexed where the effects

as .sworn to hy the Executor or Administrator shall he—

£ d.

Under the value of £ 1 0 0 ............................	1	0
Above the value of £100 and under £200.	2	0

Do.	£200	do.	£ 3 0 0 ........................... .....................	3	0	0
Do.	£.300	do.	£ 4 0 0 ........................... .....................	4	0	0
Do.	£400	do.	£ 5 0 0 ............................ ....................	5	0	0

And above £500 one per cent.

Letters of Administration without a W ill annexed where the effects as

sworn to hy the Administrator shall be—

Under the value of £1 0 0 ............................................................................	10
Above the value of £100 and under £2 0 0 ............................................	0

Do.	£200	do.	£3 0 0 ......................... ..................	4	10	0
Do.	£300	do.	£ 4 0 0 ........................ ..................	6	0	0
Do.	£400	do.	£ 5 0 0 .........................	10	0

And above £500 one and a half per cent.

SCHEDULE III.

Legacies and Successions to P ersonal E state under any Testamentary

Disposition or upon I ntestacy.

For every legacy specific or pecuniary or of any other description of the amount or value of £20 or upwards given by any will or testa­ mentary instrument of any person either out of his or her personal estate or out of or chai'ged upon his or her real estate or out of any moneys to arise by sale mortgage or other disposition of his or her real estate or any part thereof and which shall be paid delivered

retained satisfied or discharged after the passing of this Act ........

Also for the clear residue (when devolving to two or more persons) of the personal estate of any person wlio shall have died after the passing of this Act (after deducting debts funeral expenses legacies and other charges first payable thereout) whether the title to such residue or any share thereof shall accrue by virtue of any testamentary disposition or upon a partial or total intestacy where such residue or sliarc of residue shall bo of the amount or value of £20 or upward.s and where the same shall be paid delivered

retained satisfied or discharged after the passing of this Act ........

And

No. 6. 29« VIO. 1865.

Stamp Duties.

And also for the clear residue (when given to one person) and for every share of the clear residue (when given to two or more persons) of the moneys to arise from the sale mortgage or other disposition of any real estate directed to be sold mortgaged or otherwise disposed of hy any testamentary instrument of any person (after deducting debts funeral expenses legacies and other charges first made payable thereout if any) where such residue or share of residue shall amount to £20 or upwards and whore the same shall be paid retained or discharged after the passing of this A c t ..........................

Where any such legacy or residue or any share of such residue shall

have been given or have devolved to or for the benefit of a child of	,
the deceased or any descendant of a child of the deceased or to or for the benefit of the father and mother or any lineal ancestor of the deceased a duty at and after the rate of one pound per centum on the amount or value thereof ................................................. £ 1 ^ centum

Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the deceased or any descendant of a brother or sister of the deceased a duty at and after the rate of three pounds per centum on the amount thereof...................................................................£ 3	centum
Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of the father or mother of the deceased a duty at and after the rate of five pounds per centum on the amount or value thereof ............................................................................................................ ^5	centum

Where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of a brother or sister of a grandfather or grandmother of the deceased or auy descendant of a brother or sister of a grandfather or grandmother of the deceased a duty at and after the rate of six pounds per centum on the amount or value thereof .................................................£ 6 ^ centum

And where any such legacy or residue or any share of such residue shall have been given or have devolved to or for the benefit of any person in any other degree of collateral consanguinity to the deceased than is above described or to or for the benefit of any stranger in blood to the deceased a duty at and after the rate of ten pounds per

centum on the amount or value thereof .£10 centum

And all gifts of annuities or by way of annuity or of any other partial

benefit or interest out of any such estate or effects as aforesaid shall

be deemed legacies within the intent and meaning of this Schedule.

And 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 though each or either may be separately under that amount or value.

Excepting always devises and bequests to charitable or religious

purposes which shall not be charged with any duty.

SCHEDULE IV.

Successions to Real and P ersonal E state—

Where the successor shall bo the lineal issue or lineal ancestor of the predecessor a duty upon the value of the succession at the rate of... £ 1 centum

Where the successor shall be a brother or sister or a descendant of a brother or sister of the predecessor a duty upon the value of the succession of £ 3 centum

Where the successor .«h.all be a brother or sister of the father or mother or the descendant of the brother or sister of the father or mother of the predecessor a duty upon the value of the succession o f ........ £ 5 centum Where

1865. 29° VIO. No. 7.

IPachage.

Where the successor shall bo a brother or sister of the grandfather or grandmother of the predecessor a duty upon the value of the succession o f ................................................................................................... £ 6 centum

Whore the successor shall bo in any other degree of collateral con­ sanguinity to the predecessor than is lieroinbcforo described or shall bo a stranger in blood to him a duty upon the value of the succession of.................................................................................................. £10 per centum

Exemption from the foregoing duties— '

A ll successions that shall be acquired upon trust for charitable or

religious purposes.