🏢 Stamp Duties Office, Napier District Office

ⓘ

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The Stamp Duties Act 1866 introduced to New Zealand the imposition of stamp duties as a means of collecting revenue. The Act provided for the appointment of one or more Commissioners of Stamps to collect the levies imposed. A subsequent Order in Council of 4 February 1867 stated that the Stamp Office in Wellington should be the Chief or Head Office, and that Branch or District Offices were to be established at the office of the Registrar of Deeds in the chief town of various provinces. Therefore the Registrar of Deeds was also to be the Stamp Officer, and conduct the business of the Stamp Office. 



The Stamp Act 1875 changed the way in which stamp duty was imposed and collected. As part of an Order in Council of 9 December 1875, the Stamp Office in Napier was established in Hawkes Bay as the office of the Deputy Commissioner, thus no longer falling within the ambit of the Registrar of Deeds. 



The function of the Stamp Office was to levy and collect the duties imposed by the various Stamp Acts and other Acts relating to duties payable, for the region. Stamp duties are of two major classifications: duties denoted by adhesive or impressed stamps and miscellaneous duties not denoted by stamps but levied and collected by the Stamp Department. Duties levied by this Office included stamp duty on legal documents, death duty, gift duty, Maori succession duty, lottery duty, banknote duty and annual licence duty. 


In 1879 the Stamp Office took over the administration of the Land Transfer and Deeds Registration Departments from the Department of Justice's Land and Deeds Registry Office. The Stamp Office also administered the provisions of the various Companies Acts from 1878 until 1952. This function had been transferred to this Office from the Colonial Treasurer. The Registrar of Companies was a part of the Stamp Office until 1 July 1950, when it shifted to the Land and Deeds Division of the Department of Justice. 



Functions related to companies registration were also administered by this Office, such as registration of Building, Industrial and Provident and Incorporated Societies. 



In 1952 the Stamp Duties Department joined with the Land and Income Tax Department to form the Inland Revenue Department. It became the Duties Division of the Inland Revenue Department and at this point, the Stamp Duties Office ceased to exist as a separate administrative entity. 



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Agency

AFVW

1867 ‑ 1952

Central government

Stamp Duties Act 1866

This office levied and collected the duties imposed by the various Stamp Acts and other Acts relating to duties payable, for the Hawkes Bay region.

Show History

The Stamp Duties Act 1866 introduced to New Zealand the imposition of stamp duties as a means of collecting revenue. The Act provided for the appointment of one or more Commissioners of Stamps to collect the levies imposed. A subsequent Order in Council of 4 February 1867 stated that the Stamp Office in Wellington should be the Chief or Head Office, and that Branch or District Offices were to be established at the office of the Registrar of Deeds in the chief town of various provinces. Therefore the Registrar of Deeds was also to be the Stamp Officer, and conduct the business of the Stamp Office.

The Stamp Act 1875 changed the way in which stamp duty was imposed and collected. As part of an Order in Council of 9 December 1875, the Stamp Office in Napier was established in Hawkes Bay as the office of the Deputy Commissioner, thus no longer falling within the ambit of the Registrar of Deeds.

The function of the Stamp Office was to levy and collect the duties imposed by the various Stamp Acts and other Acts relating to duties payable, for the region. Stamp duties are of two major classifications: duties denoted by adhesive or impressed stamps and miscellaneous duties not denoted by stamps but levied and collected by the Stamp Department. Duties levied by this Office included stamp duty on legal documents, death duty, gift duty, Maori succession duty, lottery duty, banknote duty and annual licence duty.

In 1879 the Stamp Office took over the administration of the Land Transfer and Deeds Registration Departments from the Department of Justice's Land and Deeds Registry Office. The Stamp Office also administered the provisions of the various Companies Acts from 1878 until 1952. This function had been transferred to this Office from the Colonial Treasurer. The Registrar of Companies was a part of the Stamp Office until 1 July 1950, when it shifted to the Land and Deeds Division of the Department of Justice.

Functions related to companies registration were also administered by this Office, such as registration of Building, Industrial and Provident and Incorporated Societies.

In 1952 the Stamp Duties Department joined with the Land and Income Tax Department to form the Inland Revenue Department. It became the Duties Division of the Inland Revenue Department and at this point, the Stamp Duties Office ceased to exist as a separate administrative entity.


New Zealand Statutes 1866, 1875, 1952. Appendices to the Journals of the House of Representatives [AJHR] 1875. New Zealand Gazette 1867, 1875, 1876. Archives New Zealand AALH agency documentation.








🌀 Archives NZ / CC BY


Searching within Agency Stamp Duties Office, Napier District Office (3 Related Series)

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Inland Revenue Department, Napier District Office  >  Napier/Hawkes Bay District Testamentary Registers

ID Name Date Held At
🌀 R20215122 R20215122
Testamentary Registerⓘ

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Item

R20215122

1876 ‑ 1904

Napier/Hawkes Bay District Testamentary Registers

Inland Revenue Department, Napier District Office

Wellington repository

Physical

Open

Text

1

Item Inquiry — Reading Room Pre-Orders

🌀 Archives NZ / CC BY 2.0

1876 ‑ 1904Wellington 		1876 ‑ 1904 Wellington
🌀 R20215123 R20215123
Testamentary Registerⓘ

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Item Inquiry — Reading Room Pre-Orders

🌀 Archives NZ / CC BY 2.0

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3

Item Inquiry — Reading Room Pre-Orders

🌀 Archives NZ / CC BY 2.0

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🌀 R20215125 R20215125
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4

Item Inquiry — Reading Room Pre-Orders

🌀 Archives NZ / CC BY 2.0

1916 ‑ 1922Wellington 		1916 ‑ 1922 Wellington

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🌀 Archives NZ / CC BY 2.0

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