ASSESSMENT COURT.

[Before Mr 11. W, Kobinson, S.M.] A wttjng of this Court was held to-day for the purpose of reviewing assessments made under the Land and Income Assessmoil Act. County of Waimea Objections. Henry York did not appear in support of his objection. His Worship said ho had been advised by the Commissioner that this valuation had been reduced (by consent) to £888. Two other eases of objections wero dealt with in a similar manner, nauioly ; Theodora Glasgow— Value reduced to £1)32. Sc.landers aud Co. (for estate of Joshua Field)— Value reduced to £300. Those wore the only cases in which Ah* B. Pattiewas the assessor. The following objections were made in reaped, of assessments made by Mr Joshua Bird — Geo Keay, Brightwater, reduced valuation (£3100) sustained. Adams and Kingaon (in the estate of James H. Young, deceased)— One property original valuation (t'GSO) sustained, one property reduced valuation (£3*#>) sustained. William Nieumann, Hope, reduced valuation (£500) sustained. Thomas Cook, App'eby, reduced from £5300 to £38Q0, p irt of properly having been sold, Frederick Dyinock, Richmond, reduced valuation (£600) sustained. Elizabeth 8011, Hope, reduoed valuation (C 800) sustained, Mr Pitt appeared for Mr Alfred Ailport, Stoke, who asked for the assessment of his land to be reduoed to tbo valuation placed on it by the County Assessment Court at

Brightwater, by which such reduotion would amount to £150. A good deal of evidence was taken in support of tho application, and the assessor, Mr Bird, was also heard. Mr Wm Eout called by Mr Bird gave evidence. He did not consider an excessive value had been put on Mr Allport's level land. He admitted that there had been a considerable depreciation in value since 1881, but land at that time had a fictitious value. I His Worship sustained the valuation. In the case oi an objection by Francis Innes Jones the Commissioner's reduction to £700 was sustained. Heury Ailport, Richmond. Mr Pitt appeared for Mr Ailport who objected thut £12 an neve vas excessive for his section 71, Stoke district. Mr Ailport gave evidence stating that £10 an acre was a fair vulue on unimproved land. Mr Lnsly'slaod on the same block was valued at £8, although there was a Htt'e hilly laud on it. Mr Biggar said that Mr Lusty's land was better than Allport's for growing i:r:i.i«. What little hill there was on Mr Lusty's could be cultivated. Charles Ailport agreed with the evidence of the Inst witness. He would sooner have Mr Lusly's section. Mr Bird, in support of his valuation, said that Mr AUporb'e land had been assessed ac a figure actually lower than adjoining properties- Ho daway's, Mc-l-Sae'e, aud Creswcils. He oljecled to any comparison betwecu Mr Lucy's land and Mr Alport's. His Worship said he could not reduce the valuation in the face of such evidence. J. H. Young: Ileduccd to £325 in accordance with advice from the Commissioner. Snowden Bros : Reduced valuation £800. Thomas H Stringer: Reduced valuation £125. Thos Snowden, Brightwater : Reduced valuation £1100. Samuel Baigenfc, sec, 9, Wakefield : Reduction by consent to £500. Samuel Baigent, sec 68 : Reduced valuation i 320. Martha A Hingston, Foxhill : Reduced valuation £250. John Palmer, Waimea West : Reduced valuation £300. Thomas H Stringer : reduced valuations £800 and £50. Samuel Gdodall : reduced valuation ■£350. William Henry Phillips: reduced valuation £450. Herbert Innes Jones reduced valuation £750. Henry Ailport, part section 79, Bichmond, Mr Pits for objector. Mr Ailport gavo evidence that £9 an acre was quite suflicient for this section which was not drained. The evidence regarding Lusty's and other land was tuken to apply equally to this case. Mr Bird was heard in support of his valuation and it was sustained. John Malcolm : reduced valuation £350. John M. Croucher : reduced valuation £1200. William Gibbs (Tadinor) : reduced valuations £408 and £432. Suburban North : Assessor, Mr E. Gill :— W. H. Turner : reduced valuation £150. W. Northam : reduced valuation £260. W, Oldham ; reduced valuations £350 and £50, Borough of Nelson .- Assessor, Wm. Rout, junior :— A. S. Collins (per Adams and Kingdom) : reduced valuation £80. W, A. Adams : ' reduced valuation £260. Estate Charles Harley (per Adams and Kingdon) : reduced valuation £700. Bank of New South Wales : reduced valuation £300. Percy B. Adams : reduced valuation £240. Arthur S. Collins : reduced valuations £150 and 1250. Stephen B. White: reduced valuation £170. John Graham -. reduced valuation £235. Fanny Adams • reduced valuation £200. Francis Innes Jones : reduced valuation £280. Thos H. Stringer : reduced valuation £160. Wm. Charles Harley : reduced valuation £160. Thos H. Stringer : reduced valuations £100 and £90. Arthur S. Collins : reduced valuation £40. Henry J. Blytlie : reduced valuation £420. Samuel Bolton : reduced valuation £200. Win. Wilkie (per Pitt and Moore) ; reduced valuation £650. Bank of New South Wales : reduced valuation Jt6oo. Oswald Curtis : reduced valuation *350. Arthur N. Batch-dor : reduced valuations £180, t220, £180, £40. Estate Alfred Fell : reduced valuation £350. Dodson and Son : reduced valuation £500. Win, Acton Adams : reduced valuation £275.