THE LAND TAX BILL.

Clutha Leader, Volume V, Issue 216, 30 August 1878, Page 6

THE LAND TAX BILL.

The land tax bill fixes the duty at one half-penny for every hundred pounds of capital value over and above LSOO in one or more properties, all land liable to duty, and owners liable to the tax. (1) Every person entitled to any land for an estate of freehold in possession. (2) Every person entitled to any land held under any lease, license or other authority from the Crown or any Waste Lands Board, as to which he has any right, either absolute or conditional, of acquiring the fee simple. (3) Every person holding or occupying any Crown land under auy lease or license for pastoral purposes, or being a tenant of any Crown land under " The Lands Act, 1877," or any Act repealed thereby. (4) Every person or body corporate being the lessee of any Crown land under any lease granted under " The Mines Act, 1877," or ony Act repealed thereby. (5) ' Every tenant of any land vested in any corporate body, school commissioners or trustees, or in any other body or persons for the purposes of primary or secondary education or generally for educational purposes. (6) Every tenant of land vested in trustees or in any corporate body, or in any persons for or on behalf of any college, high school, or other teaching body established for the purposes of higher education. (7) Every tenant of any land vested in the Council of any borough, either by way of endowment or generally as a reserve for municipal purposes. (8) Every settler, grantor, assignor, or transfer, or conveyance not made bona ■fide ior valuable consideration. (9) Every person entitled as aforesaid subject to any mortgage. (10) Every person entitled to any land liable under this Act partly in one and partly in another or others ofthe /foregoing ways. . No land over which the Native Title has

not been extinguished, or in respect of which a certificate of title or memorial of ownership has been -issued, if such land is owned and occupied by aboriginal natives only, shall be liable to the land tax, but if such land has-i been leased to any person the tenant shall for the purposes. of this Act be deemed fco be the owner thereof, and shall be liable to the land tax accordingly. The lands hereinafter mentioned shall be exempt from land tax. (1) Land owned by any religious body as a site for a place of worship and actually used as such. (2) Land used as a site of or for any public school established by any Education Board under " Tho Education Act 1077," or which, is or may become subject to inspection by an Inspector appointed under tbat Act. (3) Land used or occupied for the purposes, of a public cemetery. (4) Land used and occupied as tho site of a Public Library, Athcneeum, or Mechanics' Institute. (5) Land occupied and used by any Friendly Society as place of meeting only, and not for any other purpose.

Tlie tax is to be payable in half-yearly payments, on lst April and lst October annually, the first payment commencing on lst January next, being payable on Ist April. The tax is to be a debt due to Her Majesty. A provision is made for payment where land is owned by more than one person. Persons beneficially interested are to be liable, and trustees are personally so. The Government is to appoint a Land Tax Commissioner and a DeputyCommissioner, each of whom ia to take an oath to act faithfully in his ofiice. As other offices may be held by one person, the salaries are to be voted by the Assembly, and the Governor-in-Council is to make all necessary regulations. The Governor is also to appoint valuers, who are to make a declaration. The valuation is to be made triennally, commencing on the lst February next. Full powers are given to valuers, to enable them to perform their duty. Provision is also made for objections, and for claiming exemption, a penalty being imposed for false claims. Assessment Courts, under the Rating Act, 1876, are to hear objections. The tax may be recovered from the tenant if the owner does not pay, and the tenant may deduct it from his rent. If mortgagees have to pay they may add the amount to the security to recover it. A power of sale is given for taxes three months hi arrears, or a lien may be filed in the District Court Registry Office. Covenants contrary to the Act are to be void. Penalties are to be recovered summarily. There does not seem to be anything specially worthy of notice in the technical details and provisions which form the remainder of the Bill.