๐Ÿข Stamp Duties Office, Dunedin

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Appendices to the Journals of the House of Representatives [AJHR] 1875.
New Zealand Gazette 1867, 1875, 1876.
Archives New Zealand AALH agency documentation.
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            [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, one of which was Otago. Therefore, the Registrar of Deeds in Dunedin was also to be a Stamp Officer, and conduct the business of the Stamp Office in Otago.

In 1869 F.R. Smith Esq, of Dunedin, was appointed as a Deputy Commissioner of Stamps. He had previously been appointed as the Registrar of Deeds for the Otago District.

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 Dunedin was established in the province 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 in Dunedin, was to levy and collect the duties imposed by the various Stamp Acts and other Acts relating to duties payable, for the Otago region. This included stamp duties 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 the Department 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 Duties Office in Dunedin took over the administration of the Land Transfer and Deeds Registration Department from the Department of Justice Land and Deeds Registry Office in Dunedin. The Stamp Duties Office in Dunedin also administered the provisions of the various Companies Acts from 1878 until 1952. This function had been transferred to this Office from the Colonial Sub-Treasury Office in Dunedin. The Registrar of Companies was a part of the Stamp Department 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 in Dunedin, ceased to exist as a separate administrative entity.

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Agency

DAKA

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 Otago region.

Dunedin, Otago

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, one of which was Otago. Therefore, the Registrar of Deeds in Dunedin was also to be a Stamp Officer, and conduct the business of the Stamp Office in Otago.

In 1869 F.R. Smith Esq, of Dunedin, was appointed as a Deputy Commissioner of Stamps. He had previously been appointed as the Registrar of Deeds for the Otago District.

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 Dunedin was established in the province 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 in Dunedin, was to levy and collect the duties imposed by the various Stamp Acts and other Acts relating to duties payable, for the Otago region. This included stamp duties 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 the Department 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 Duties Office in Dunedin took over the administration of the Land Transfer and Deeds Registration Department from the Department of Justice Land and Deeds Registry Office in Dunedin. The Stamp Duties Office in Dunedin also administered the provisions of the various Companies Acts from 1878 until 1952. This function had been transferred to this Office from the Colonial Sub-Treasury Office in Dunedin. The Registrar of Companies was a part of the Stamp Department 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 in Dunedin, 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.










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Inland Revenue Department, Dunedin  >  Otago District Testamentary Decisions

ID Name Date Held At
🌀 R20248578 R20248578
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Ministry of Commerce, Commercial Affairs Division, Companies Office, Dunedin District Office  >  Company Ledgers

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Ministry of Commerce, Commercial Affairs Division, Companies Office, Dunedin District Office  >  Dead Register Sheets for Incorporated Societies

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1914 ‑ 1919 Dunedin
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Dunedin repository

Dunedin Defunct Company and Incorporated Society Files - AC Numbers 4104-4560, Folder of Miscellaneous Papers of District Land Registrar, Dunedin

Open


Browse1878 ‑ 1979Dunedin
Browse 1878 ‑ 1979 Dunedin
🌀 D480 D480
D480 - Defunct Mining Company files, Company files, Building Society files and Invercargill Company Charge registers

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Dunedin repository

Defunct Mining Company files, Company files, Building Society files and Invercargill Company Charge registers

Open


Browse1864 ‑ 1951Dunedin
Browse 1864 ‑ 1951 Dunedin