The Guardian And Evening Star, with which is incorporated the West Coast Times. TUESDAY, OCTOBER 1, 1929. THE LAND-TAX DEBATE.

Hokitika Guardian, 1 October 1929, Page 4

The Guardian And Evening Star, with which is incorporated the West Coast Times. TUESDAY, OCTOBER 1, 1929. THE LAND-TAX DEBATE.

I Silt Joseph Ward may fairly be con- ' gratulated, considers the Liberal paper at Auckland, on his able presentation of his taxation proposals to the House, and his effective reply to the attacks of the Opposition. The Prime Minister shoved that a t s a result of the modification in the mortgage exemption level that he has how made, the number of taxpayers affected would be 1 SO.) instead of 4501); and that in regard to the ' modified supertax the number affected would be l-h 5() instead of 17o(). Further, provision is to be made for a- hardship clause, and the landowners who have, valid grounds for objection can get relief either by appeals to the Assessment Court or the Valuer-Gen-eral. The - Prime Minister'showed clearly that he had made substantial concessions to his critics, and that therefore “the plea for the postponement; oT the Bill could no longer he put forward as a reasonable recjuest.” But an Dpposition which is searching anxiously for missiles to hurl at a Government Is seldom reasonable, and the type of criticism fo which the Bill has boon subjected is very much what might be cxoected under the circumstances. The Primes Minister remarked ironically that ho is “fully cognisant of the distasteful nature of an increase in taxation to those whom it affects” ; hut the fact that nobody likes to pay taxes is no excuse for the absurdly unjust misrepresentation in which the oponents of this measure have syste-

matically indulged. An attempt has oeeii made to work up an impassioned agination against the Bill on the plea that it will bring ruin and disaster upon our primary producers, though, as the Prime Minister showed, the total number of farmers affected 'by the Bill in its present form is only 2400. But Sir Joseph Ward has had to combat an even more insidious form of misrepresentation than this. He has ./een charged with'attempting to justify ail otherwise' indefensible Bill on the ground tliait it will affect only a small group of people, and that therefore their interests can safely be ignored. We regret to observe that even the Hon W. D. Stewart, who is usually a fair fighter, has resorted to this grotesque distortion of the Prime Minister’s words as an excuse for atta Icing the Bill. Sir Joseph Ward, has lever a- tempted to justify his proposals on these giomuls, and his reference to the small number of farmers and taxpayers affected was a perfectly legitimate answer to the monstrous exaggerations of the Reformers, who tell us hat the Bill is dooming the whole farming community, to desolation and destruction. An even more palpable and reprehensible form, of misrepresentation has been resorted to by the “New Zealand Herald,” which charges the Prime Minister with introducing •’•retrospective legislation” to penalise a special class of taxpayers. When the Commissioner of Taxes calls.up arrears of unpaid taxation he cnnnot .be accused of this offence, and that is‘precisely the Prime Minister’s position. Even the “New Zealand Herald” admits that farming income has not been taxed since 1923, and the taxpayers nave thus been exempted from this; burden for. six years at least. -There is no reason why they should escape this reasonable .impest any longer; and the fact that 1460 rural landowners will have to nay. £300,000 jn supertax is simply a measure of the generosity with' which the Reform Government treated them and the magnitude of the immunity that tney have enjoyed. ( JBut it is quite futile to endeavour to extract any logical or coherent argument against the Bill from th 4 eourusod declamation of its opponents. The general principles on which this measure is based are undoubtedly sound. Critics so different in their standpoint as the Hon W. D. Stewart and Mr Poison admitted the' 7 necessity for breaking up large estates and checking land aggregation and promoting] closer settlement. The United Government is attempting to do all these things, and at the same time it. is trying, bv perfectly reasonable means' to raise revenue from a body of landowners, who, as Sir Joseph Ward put it, were permitted by the Reform Government to escape their legitmate contribution towards the national income. The “Christchurch Press” declares that substantial amendments are “as necessary to check this devasting piece of legislation as are collar and chain to a mad dog.” But 1 the Prime Minister, who remembers the frenzied outorjes of the-Conservative Press against the Seddoft-McKenzie ; legislation of the “nineties,” will not he deterred by hysterical ravings of this sort from doing his duty to the Dominion.