ASSESSMENT OF NATIVE LANDS.

Auckland Star, Volume XXXVIII, Issue 288, 3 December 1907, Page 3

ASSESSMENT OF NATIVE LANDS.

AN IMPORTANT JUDGMENT.

Mr Justice Denniston gave judgment In the Supreme Court yesterday iv tlie matter of the Government Valuation of Land Act, 1896, and the Government valuation of Land Act, 1900, and in the matter of Moe Ormsby, wife of John Onnsby, of Otorohanga. "The respondent," said his Honor, "holds the land, the assessmeot of which Is the subject of this appeal, as owner In fee under a grant from the Crown. She hoe, however, no power to alienate the laiid by lease, mortgage, or otherwise. It is open to the Crown to remove these restrictions, but this has not so far been done. The position of a native owner in th"^; conditions has been the subject of re* at decision by the Coort of Appeal and this Court. While the restrictions remain, he has practically a Mi interest in the land, with a remainder fcxpeetant on his decease to his successor nnder the native custom. It is obvious that the iacd is to be assesse-d, not on the value of the life interest, btrt upon the value of the whole estaft. The assessment is to be on the basis of an annual impost, payable by the then owner. What is to he assessed is tbe capital value of tbe land. This is defined by section 2 of the Government Valuation of Land Act, 1900, a-s "the sum which the owner's estate or interest therein, if unencumbered by a-iry -mortgage or other charge thereon, hight be expected to realise »t the time of valuation if offe*t>d for sale on such reasonable terms and conditions as a bona fide settler might be expected to require." His Honor quoted various authorities, and said that, in his opinion, it was the duty of a vainer and of the magistrate on appeal to endeavour to ascertain what the estate and interest of the owner of the land might be expected to realise if ottered for sale subject to the existing restrictions. It dM not appear that the Assessment Court, although correctly stating in the words of tbe Act what should be the basis of the valuation, considered tbe matters referred to. His Honor therefore thought it better to remit the matter to the Coort for its fnrther consideration. There would be no costs.

The question -was a very important one, and his Honor regretted that, as there was no appeal from fiis decision, it enuld not be submitted to the full Court in Wellington. He hoped the matter would again be raised, and the course he suggested nursned.

The Hon. J. A. Tole, K.C., appeared for the appellant, and Mr F. Earl for the respondent.