TAXATION OF LEASEHOLD LANDS

Marlborough Express, Volume V, Issue 259, 12 November 1870, Page 6

TAXATION OF LEASEHOLD LANDS

Our readers will remember that during the last session of the Provincial Council, when discussing the Hoads Bill. Mr Eyes raised the question as to whether Crown lands were liable to be rated under the Roads Act, as a difference of opinion existed on the subject. Mr Conolly replied that the great principle of the Bill was that all properties should pay ; and as a member of the Executive, if he thought Crown lands would be exempt, he would move a provision to prevent it. The matter had not escaped the attention of the Government; and if it was not clear that such lands would not be exempted, an amendment should be made to that effect. The same question was raised in the Legislative Council, by the Hon. Mr Robinson, who referred particularly to Nelson and Marlborough. He moved, —“ That it is the opinion of this Council that all lands held under an absolute and indefeasible lease from the Crown should be subject to the ordinary taxation of the country; and that the Government should be requested to prepare a Bill, or take such other steps as will give effect to this resolution.” The motion was supported by Mr Wigley, Col. Whitmore, Kenny, Russell, and Dr.. Renwick; and opposed by Messrs Lee, M'Lean, Grey, and Captains Baillie and Erazef. The Hon, Dr Renwick also moved the following resolution:—“ That the Government be requested to obtain the opinion of the Attorney-General as to whether lands held on lease under ‘The Nelson Crown Lands Leasing Act, 1867/ and ‘The Marlborough Waste Lands Act, 1867/ are liable to be rated by the Road Boards of the respective Provinces; and that a written copy of such opinion, be laid on the table,” *■

We are now enabled to present our readers with the reply : “ I am of opinion that Provincial Legislatures may provide for imposing rates on the occupants of such lands, and for levying rates by distress on the lands; but they cannot impose a rate to be a charge on the land so as to affect the Crown’s interest as reversionary; nor can they, I think, make the Crown liable to pay in default of the tenant. — James Prendergast. August 15, 1870.”