THE PROPERTY TAX.
PECULIAR PROCEEDINGS. [PBB PBBBS ASSOCIATION.] Napibb Jane 13. A o*sq of nnnsaal interest was heard before th<3 Resident Magistrate to-day In connection with the Property tax ornaade which was recently aader taken. The Department, being dissatisfied with the Assessor's valuations, appointed a Committee of revisers, whose names have beoa kept a profound ueoret. They raised the valnifloa considerably, and the Commissioner aooeptod their values la the Hawke's Bay and Walpawa Oouatins, and sought to maintain them before the Board* of Reviewers with more or less suooess. Bat tho same satisfaction was not apparently felt m the Patangata Ooaity, for after the Revisers h»d finished special valuers were sent over a Lumber of largo rone, and oonsidermble increases were made, even on the Revisers' valuations Among the properties con sidered most undervalued were thoie of M Alex. M' Hardy, assessed at 3gis an acre and Mr 0. J, Nairn, whloh the Revisers passed to £3 an acre, both boina; large hilly rans. The Department at first aooepted these valuation*, bat the Commissioner lodged an objection before the Board of Reviewers, and sought to have Mr Nairn's raised to £4 an acre, or from £81,000 to £108,000, and Mr M'Hardy's £4 10s an acre, or from £73,000 to £115,000. Mr M' Hardy fought against the increase, and his assessment was inoreased to £88,000 only. Mr Nairn gave m and acoepted tbe higher valuation. The ■equel was heard to-day, when Mr Nairn waa proaeoated under Olaase 113 for making a false return relitlvd to his property, For the defence it was stated that Mr Nairn's manager, since dead, had made oat the retaro, and Mr Nairn signed it without examining} but that though he might be liable for negligence or carelessness under Clause 116 of tha Aot, he was not liable to the crashing penalties provided m Clause 113. Mr Nairn admitted that the run was undervalued at £2 lOi an aore, but aaid he was unaware of that until his attention wan oallad to it by tfc.9 Depot y Ootai&isalo&er a few days ago, He thought It had been returned at £3 an aore, whloh he considered a fair value. He iraa invited to send an amended return, but deollned to do so unless Mr Oromble agreed to accept the amended valuation, which he had no power to do. Mr Nairn, as stated, then acoepted the Commissioner's valuation at £4 per aore. Two legal points were also raised for the defence, that the notices provided In Clauses 36 and 61 were not given, and the Rssldent Magistrate reserved his deolslon until Saturday. If the oase goes against Mr Nairn, tho least fine whioh oan be Impound will he £338.
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