LEGISLATIVE COUNCIL.

Dominion, Volume 1, Issue 15, 12 October 1907, Page 6

LEGISLATIVE COUNCIL.

THE GRADUATED TAX. 'FURTHER DISCUSSION. OF THE < _ ASSESSMENT BILL. I •The legislative -Council': yesterday afternoon-continued the debate on the ■. .motion for the, ; second .reading of the Land i and- 111-, come-Assessment-'Bill. -,The Hon. Georgo:Jones said the Bill '' was-the- apotheosis of ingenious *md . tortuous legislation, -but ; .itv.was--. ren- • .' dered necessary by., tho selfishness of human nature. ■ .Tho unanimous acceptance ;of the Bill: m another place constituted'/ the.'-most", absolute': qurren- - dor over mado by an Opposition m any o£( tho. British .dependencies...-' It was • ' ono ■ of.the most startling incidents, of ■ our political -history. -The Hon. H.H. Scotland had said the largo landowners ■ , had v.not. beon :an-:unmitigated curse, i Ho,(tho speaker) would bo sorry to say,; y-.i that, they :wcre a. curse at-all, but they ; had served thoir turn, and must give , ;way..tq, : tho- needs,:of. settlement.' Limitation Proposals Preferred. /. ' Ho thought the'.limitation -proposals. • ofilast year were preferable to the present Bill.. He was afraid it would.-be possible for a landowner- to oxecutoa -:^'bosgus > ."'.s»loi 'and;'.lease."tho land; from tho purchaser, paying a . rent .which, would bahnce the instalments, of,.the ■ purohaso money. The' Hon. 0. Samuel was: wrong in'saying that the ■ !Bill' would prevent a man dividing his.land: among his- eons. A .father would: be ! perfectly ; l'reo to , distribute; his land " among his: iamily ifho..did'so:ina, ' bona iidc'mannor. He hoped;:tbo Government;. would; continue) ~to .purchasa estates' und;r tho Lands ;f.or.Settlement ■ Act—(he'ar,J hear)— was tho -. most' be'neficial; settlement' scheme for the Domnion and, the settlers. With a renowable; lease, instead of the leasein7perpetuity,' .the ■ system; would, .be'.al-; >' , most;a''. I peri'ect 'on 6.' '.Th(i\Government, ' would 1 bo' enabled : ' by this,'. change • to ultima'jely|<;lear 'off ,tbe n debt incurred in' purchasing ,tho 'land., ! He cpnsidfired, ■a tliattho Bill should liaivo begun,'at a:lower point than £40.0C0 unimprbyed,value. ;Whilo hoping: thai; the Bill .would."passj-.he feared-thati it would: not'be' so. efTectivo as could bo desirfcd. ~ - ,'. - J Tho Honi : G.' J V Smith,; in'the coiirsp .of-his • add ress, said ■ that'; lie did 1 hot' v agree,, with; tho. opinions 'expressed by. the -Hon. ; Mr." Scotland, .but, he. hadnothing'but respect for ;.a.man of his advanced < years; - who was prepared ,'io stand: uj) ; and express his.' viows., fearlessly,'l -oven though:-.h0,.- stood .alone.. (Applauiii.) .The Bill, seemed to him 1 to be-a' ! taxation-measuro ,rather than , a means of bringing about the subdivision of . large estates. Ho agreed' with"the-.Hon'.' Sir.; Samuel in objecting to the power proposed to bo given to tho Commissioner of Taxes to decide as to the genuineness of a salo in cer-! . tain circumstances, but: he questioned • whether it would bo wise to como into conflict with tho other House on the . point. ' . , ; A Heavy Burden. .'■Ho was prepared to support the Bill,. but he recognised that the addi- ' tibnal taxation it imposed might press very heavily on. landowners in the event of a fall in of our products. Ho . would havo prefeiTod that . the limitation proposals of last year -■-'■ had been passed into law rather than the increase graduated land tax. . It scarcely seemed'fair ,to try to tax a mail out cf' land that he had . lawfully acquired.- Turning to the quesr

tion of, leasehold v. the hon. gontloman said that though ho, would always prefer tho freohold -for himself, yet he uelioved tho leasehold was the bettor for, the State, iind he was,opposed to soiling any! of .the iremaining Crown lands; Ho considered that'.'tlio Bill, was woll -drafted. 'A logal: friend of his in another city had. told him that ho did not think ho could get.through it. ,V.'v.: ; • A Farmer's Views. . • Tho Hon. J. Anstey,. speaking as ono who had paid land';tax, said he noticed that: Labour ' representatives seemed ■to know exactly how much a settler ought to pay in : land tax.. He deprecated the Hon. Mr. Paul'a remarks on the attitude of tho'.Farmers' Union'. . Mr.- Pjiul must know; well enough that' the Parmers'VOnion was not representative of ' the ..'farmers.'. The leaders of' tho Union did not represent.oiio. per cent., of,tbo-farmers. £he general' principles'.'of- the-J3ill had his hearty approval, though-he thought it was mah-ed by several serious, anomalies, p. -The' Hon.J;R.' Sinclair' seamed to . have, forgotten . that land--o, ™ ers had to pay all tho. ordinary taxesv'iis. Well.'as: tho land "tax. In comparing tho rovonue from land with that from tobacco, he" had' overlooked the -.' fact-: that farmers also.- used !■ to--baccb; and paid tho, tax von it. • .He (Mr . Anstoy) th ought tho, - graduated' tax was a bettor method if disintegrating : largo Estates -than-' limitation, either by value, or by:area.' The Bill could be strengthened by the provision of a ■ special, pbnalty, for: evasion. The Lands for. Settlement policy' had largely, broken down by: reason of the cost,' and, ho well land-owners t0,:;7 themsblves I lease portions of thoir' estates to suitI able settlers on approved terms: He objected to the 'jumping"- nature of i the .increased ■ graduated tax. It was ! scandalous, and. amounted to confiscai tion .of the last £1000 worth of I £4Q,000. • If -.this could not 'be altered I now, ho was .sure that y it would, be I necessary, to do so before very -long. Sundry Criticisms. ' ;:/ Tho Hon. ,R. A. Loughnan spoke in support of the Bill. :-v -.•„•••■ ■ The. Hon. H. IV Wjgram : expressed tho.. opinion! that . measures., like..the Land, and. Incomo Assessment' Bill should ho: referred by tho • House • m which, they originated to tho , Joint Statutes .Revision 'Committee.....This ■would.. enable i some : members of the Council .who were \ highly,, iqualified for .the task to .-in themi , Some of the,,,clauses,,'Of/.this Bill, which were, intonded 1 to; prevent evasion, would probably iVatish 1 more fish thanthoy wero:' meant , to. , The clause. relating to. companies, was a 'case in- point.,- • Other; clajises .'were, involved. and. difficult* to. interpret. Ho 'approved of^the,Bill and preferred it to the limitation . proposals • of. last year. > , , ' , Tho .Hon. ,W..- H. Tnckor said -he would Vote for tho Bill, but he hoped to' see ..it altered in '.somo- respectsr He did: not: understand the meaning- of• tho. won! ."evasion". ;as ,used<' in this connection., To: mako incorrect returns, so as' to cause ■ one's taxation to be less, would. in his opinion bo evasion, -but hoi could■ not ■ seo why. , should' be! ; appliod tOj the action of a.man in making 'over a portion,, of his estato. to. his son..: Ho objected to, retrospeotivo legislation, but approved of. the main principles of the The,, debate was adjourned at 4-55 p.m.- on the motion of • the Hon. -T. Ji. Macdonald,. and tho. Council then' rose. , . >■■ .■ . j