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Rating on the unimproved value (says the Christchurch "Sun"), which was designed to hit tbe land speculator, also hits gardens, bowling greens, and other open spaces not publicly owned. Ringed in by hills and confined to a small spaGe of flat land, Wellington feels this tax on .breathing spaces more severely than other places would. The question is whether the incidence of the rating can be varied to exempt gardens and sports grounds. Tor the latter the sports clubs in the Northern oity have taken up the cudgels, and, in despair of obtaining relief from the City Council, talk about appealing to Parliament. If the principle of ex emption or partial exemption for sports grounds is to be admitted, there is still need for som6 discretionary power in administering it. A man who lives near a bowling green may have a substantial interest in preserving ifc as a bowling green and not as a slum; but he has not so great an interest in it as the man who joins the club and plays bowls. There fore, if greens are to be relieved from out of the publio rates.tbe question of maintaining an open door to tbe pub lie (by reasonably low membership fees) haa to be considered. The thing is far more complicated than it looks.

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Bibliographic details

RATING ON UNIMPROVED VALUES., Akaroa Mail and Banks Peninsula Advertiser, Volume LXXII, Issue 4370, 10 February 1914

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RATING ON UNIMPROVED VALUES. Akaroa Mail and Banks Peninsula Advertiser, Volume LXXII, Issue 4370, 10 February 1914

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