The Bruce Herald. "Nemo me impune lacesset". TOKOMAIRIRO, JANUARY 21, 1879.

Bruce Herald, Volume XI, Issue 1080, 21 January 1879, Page 4

The Bruce Herald. "Nemo me impune lacesset". TOKOMAIRIRO, JANUARY 21, 1879.

Pabt of the .Regulation of last session upon which the: Gr«y Ministry depend as indicating a fulfilment of promises made to the country before Parliament met, is that of having ihtrodriced.a'hew Land T>4X Act. It is tp, be feared, hovever, tha^ the practical administration of the Act will be a work of oonßiderable difficulty.

M^Ecly this has been mahifested in a l«nor dincHon • buY sluicing hdtwith^ ndin^ tb e "icoilvement effects smihg, «". er from slovenly depart me|it>i 1 : work, K hurried and careless^ tegisl nion— perK»s tl.ere mhy have bteen a little of >«eh. • », jn ,erotis couipl .i» f 8 a»e made as to the ■,j u it of the f« rms (hat ar« s«nt Kun ito prop Hy holders to fill up. To ■DV n ,,y f we should bay most i ersor.s, K mUtion* to be answered in tiUi g up K e forms as required by l»w, would a?* Hear**?" 6 t0 a ce Br<e(i»8 r<e(i » whilst »«, we of Kern are absolutely coufu ing ; such, for Instance, »» the terms "c pitl value." M )nre on plan of district,'' and "uaMira of interest," 4c., <kc. We know K oue val« er nndwv^he. Act, who, perBpivin" the difficulty that would arise in Ke mind of an ordinary property holder ■ etting one of these documents, pren j•ft " sorfc of sample.. Perhaps the Br*^ "prepare" scarcely explains what Ke <ii«l since it suggests in yes itfation and a BertHin'anionnt of tlioughc It shou d rather ga( j ij c made a dash at it, as at some Krov. king conundrum, and he got on very Krell « ntil he arriveii at " s <3[« iire oa Klan of district," which literally proved a sKicker I f men w *'° niive cx P ei ie»«' e . in jj juatters finri difficulties created where Kinjplicity should exist, it is re sonablr- to Kippo^e that a class of society whose ■course of life ten ' ls ' n a wi(lel y different small farmers, for instance— '■will be unable to perform what is askejl ■of them by these mysterious documents. ■Ko doabt, the Land Tax Commissioner ■may at once understand' from th^m what ■is required ; but to the uninitiated they ■represent nothing so flinch as a curious ■mizzle. But every 'prop^rty-hblder may ■not have time to devote to the disehtangle■ment of riddles ; and even if he had the ■ time, and stood in need of relaxation, he ■ •would probably choose some other means ■of amusement. As an indication of the ■ clumsy manner in which it has been at- ■ tempted to f et the intricate machinery of ■ the Land Tax Act in motion, no explaia. ■ tion is given in these form's of the condi- ■ tions under which persons are liable to Bbc taxed— the second fornj simply direct- ■ ing attention to the sections of the Act ■ which deals with the nfttter. We notice ■ that the 'Tuapeka Times' publishes, for the H bene6t of its readers, the sections referred H to, which we, for the same reason, reprint, H The following persons are deemed to be B owners of land for the purposes of the B Act, and liable to the land tax accordB Every person entitl dto any ]»:id for an esB tate • f freehold in possession. B EveiV persm entitled to A'iy land held under B any lea c, license, or other authority, from the B Crown or any "Waste Lands Board, a? to which S he has any right, either absolute or couditiaua , B of acquiring the frte-simple. B Kvery person h >lding or occupying any laud B under any l?a-e or liownee for pistoral parposes, B , ; or being a tenaut of any i Town i»-jd und*-r B'^T^e Land Acs, 1877," or any ..Aot repealed B*tH^-'fty. B j^'vty person or body corporate heiu a the W Je-see of auy C'Owulan<- v >d. r a y lease g< anted B oa-i»-r "TO wiuta Act, 1877." or any Act roi p. bldd thereby. . " 1 !• very tenant of any land vested" in any cor I porat b'idy, Sch«>«-1 Con ml sioHtrs, orT U'i'erß," I or in any other boly or per«nnß,,for the j>nrp->se I of p irn%ry «>r sec >ndaiiy education,, or geueraliy I for en neat ional purposes. E Evtry tenant t>t la.d 'Vested in trustees or in any corp'»rare body, or in ary person, for or on behalf of any college, higu, sch. >01, or ocher teaching body established .for the purposes of higher education. Every tenant of any land vested in the C-»an-oil of any Borough either by way « f endowment or generally as a reserve for municipal vurP o^'. ■ .\ ■ Evety settler, grantor assignor, or transferror of any laud comprised in any eettlemen', grant, assigDment, transfer or conveyance not made lonafide or for valuable c< nsidprati^n. : Every person entitled as a aforesaid subject to any mortgage. Every pei son entitled to any land liable to duty uuder this Act partly in one and partly in another or others c f the foregoing ways. — The followiag lands are exempt from land tax:— ..'.. ,".' ' , : •:..-: Land owned by any religious body as a site for a pi cc of worship, and actually used as such. Land used as a site of or for any public school established by an Education Board under '* The Education Act, 1877t J ' or which is or -may become subject to inspection by an Inspector under that Ac?, or as a site for ' any uui versity or college or school incorporated by an Act or | Ordinance. : Land used or occupied for the purpose of s> ' public cemetery. L»nd occupied and used as the site of a public library, aiheneum, or mechauics' institute, or any public museum. Land occupied and mcd by an aericnltural lociety or friendly society as a place ef meeting only, and not for any other purpose. Land occupied and used by ■ any Municipal Council. County. • ounci), Road Board, as « place of meeting only, and not for any other purposeLand occupied and used as a site for charitable institutions. Land reserved for pnblis gardens, domains, or recreation, or other pub ie reserves not occupied by a tenant.

A singular* circumstance in connection with the case of Welsh the murderer, is that the only ground upon which a commutation of his sentence could have been claimed with any show of reason, was discovered subsequent to his trial. Considering this fact in connection with Me time that elapsed between his committal, and the trial before Judge Williams, we are almost. forced to accept one of two considerations that suggest themselves. Either the trial itself was incomplete, or the theory of m*d lness set up on behalf of this criminal is groundless, In support of what the sen timeutnl students of this and: kindred cases, would call the humane aspect, we have the certificates of two medical men, to the effect' that Welsii is suffering fom insanity. We learn this by teley;r*|>h, and assume it to mean that the doctorsspeak as to the result of their examination since the trial* since no medical examination took place before ; hut that is by no means' pr of Ip^hat Welsh Was insane Ht the time he ™, e Conimitfed the murder. : Hence we may s ; that ; ihe medic il authority produced by Welch's synapatht^rrf, does not, as yeti go to prove much ; and the Government— partly under pressure of pub-

Kcopiiifdn, tib doubt-r.h:» Ye tacitly admitted i ths liy dir^ctinjf that t' ere xhall be a conference of several d ctoi Bon the subject. It should he remembered on theoihHrhfin-1, that mm pie time elapsed between Welsh's arrest, th« j eXH«nination Vfvre h maiiisM-Ate | M»id his trial at. th<^ Supreme <\mrfc ; for the d Bcnvrry f such an for the crime lie coijimitccd : y«'t no d tenc of the kind wan ; H(t in|tfd tc )« i-et up »t the trial : «n>< we hn»e quit- sufficient confidence in the humanly of Judge Williams to believe that had there been the least ground for thy. assumption, he wou d have given it due consideration. he it distinctly understood, that we do not wish to obstrnct the course of honest investigation; or to prejudice the miud of any; one againstjhe wretched being whose fa' e-now h Mg^ in the balance. This is simply a question of principle, which, in a matter bo serious, should be most jealously guarded " We are told, ' says th» * Tiraaru Herald ' of Mo day, ''one of the Ministus is strongly opposed to capital punishment,] and that t.liH commutation of the d Hath sentence passed upoo Welsh is the result of that opinion " It may be recollected that, when writing of Welsh's case in Friday's issue of the Bruce Hera id, we suggested that this, disputed point among students of social science, h rid been allowed to enter into Ministerial consideration of the case, and in the ' Timaru Herald ' we unexpectedly, find a certain amount of support for the supposition. But whether or not ..anyjnemher .of the -Cabinet has been influenced in thin way, one thing is certain, that so long as capital puhwhment is prescribed by law as the penal fy of murder, it should be in all cases enforced unless substantial reasons are advanced for a mitigation of the sentence. It i^ in fact, an es ablished p inciple that the prerogative of mercy should be exercised with the greatest caution, out of consideration for public morali y generally, and the protection of human life. The plea of madness set up in this case — and that after the criminal has received the full benefit of the most complete enquiry at pre.-ent known, to our constitution— is one that cannot be too j.:alously considered, for there can be no doubt that the exercise of leniency in cases of >he most serious kind is calculated to create an effect prejudicial to the interests of society «t large Whatever may be tb/ j>result of Welsh's ctse, we do earnestly trust that it will ba such as to fully satisfiy the people of its propriety;