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ASSESSMENT COURT.

The Auckland Assessment Court continued to hear objections to valuations at the 'Magistrate's Court yesterday after the "Star" went to press. REMUERA ROAD DISTRICT. Alter hearing objections, the Court sustained the Department's valuations in the following cases: —R. V. Mens, 2 roods, Dilworth Estate, £878; Mrs. T. Kissling, 1 rood 20 perches, Dil worth Estate, £586; L. Marchant, 1 acre 2 roods 34. perches, Dil worth Estate, £1090. J. Dodd objected to the valuation of 2 roods 25 perches on the same estate _t £900. The Court agreed to reduce the lessee's interest in the unimproved value from £335 -to £297, making the capital value £862. The valuation of £1966 placed on 99ft by IfWft', leased to Selina' K. Roberton, on the Dilworth Estate, was reduced to £ 1-915 by a reduction of lessee's interest from £585 to £535.

The Court refused to reduce the assessment of £2950 on the property and house of William Ware in Portland-roan* Appellant objected to the Government valuation of his house at £1600, and wanted it reduced to £1300. It was shown in evidence that the house was insured until recently for £1900, and that lately the owner had increased his insurance to £2100. When asked to explain the discrepancy, he said it would cost that sum to replace the house if burned down. Mr. Dyer pointed out that generally insurance companies* only covered a portion of the present value of a house, and not the cost of a new one. There could be no question but that the Court must sustain the valuation.

The valuation of £1390 on the property of Mrs. Cumming ia Sea View-road was upheld, as was also a valuation oil £230 on a property in the same road belonging to Mr- Duncan Cumming. A second property belonging to the same owner was valued at £600, and the Court knocked off £50.

The valuation on a property belonging to Richard Eade° in Remuera-road was reduced by £1 a foot, the capital value being thus reduced from £750 to £645,

The valuation on Francis Brodje's property at St. John's Lake was £700 on the unimproved- value and £550 on the dwelling. The Court agreed to reduce the assessment on the house to £400. The Court adjourned at 6 pan. until this morning. TTITRANGI. This morning when the .Court resumed its session, cases from the Titirangi Riding were dealt with, W, R. Lejghtbn being the local assessor. Tile assessment on the property of Catherine Hardyman was reduced by agreement from £600 to £575 (unimproved value), and £400 to £350 (improvement value), the capital value being changed from £1000 to £925.' In respect of "the pro- v perty of W. f. Bishop, the assessment was reduced by agreement from £900 to £825, the unimproved value from £585 to £550, and the value of improvements from £315 to £275. The assessment on the property of Kate Hemsley was reduced by agreement from £300 to £280, the value of improvements being reduced from £165 to £145. A reduction of £25 was also made by agreement with regard to the property -or A. Willerton, which had been' assessed at £ 625. The revision was made in respect of the value of improvements, which was reduced from £200 to £175. BIRKENHEAD. In the Birkenhead district there was only one appearance, and in this case a reduction from £1465 to £1000 was made, the owner of the property being Ellen Graham. It was stated that since the valuer had visited the property a road had been formed, which left the property 10ft- below the road level. ELLERSLD3. ; >* The Court reduced the valuation of the property of Ellen Ewen from £1580 to £1500, the reduction being in respect of the unimproved value, which was reduced from £1000 to £920. The valuation of Gatherine McDonald's property, which was assessed at £1000, was sustained, •WAIKOCHITI. In the Waikomiti Riding the assessment of the unimproved value of Hibernia Smyth's property of ■ 449 acres was reduced from £1125 to £898, making a valuation of £2 per acre. The valuation of £350 on another property of 119 acres was sustained. W,. H. Martin's unimproved assessment on 76 acres was reduced by agreement from £125 to £115, and the valuation of the timber was revised from £50 to £25. The unimproved .valuation on 96 acres of property of A. J. Chamberlin was' reduced from £730 to £690.

WABHI VALUATIONS. (By Telegraph.—Own Correspondent.) j WATHJ, this day. A sitting of the Assessment Court waa held tils morning for the purpose of confirming the borough valuation, Mr. Burgess, S.M., acting as judge, Mr. Murray, borough valuer, appeared In support. No objectors put in an appearance, and the valuations were sustained. They total £87,930.

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ASSESSMENT COURT. Auckland Star, Volume XL, Issue 82, 6 April 1909

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