THE LAND TAX.

Nelson Evening Mail, Volume XIV, Issue 142, 16 June 1879, Page 4

THE LAND TAX.

(New Zealatd Times.) As many persons, especially in the country districts, have great difficulty ia understanding some of the "fearfully and wopderfolly" constructed provisions of the Land Tax Act we give a few explanations of some of them. In the first place it might be desirable to draw attention to the fact that Wednesday nex*, 18tb jnet,, will be the last day for giving objections. There is every reason to believe the time slip wed dbb been far too short, and that many people will in consequence suffer iojußtice, but we imagine if any can prove that be has not had sufficient time to obtain the necessary forms, aad to send his objection by the 18tb, the Supreme Court, acting on general principles of equity, would, if moved thereto, grant a mandamus compelling the Commissioner to accept the objections, , though made later. This, however, would probably involve a greater expenditure than the tax would amount to, aad few person would be willing to adopt such a course even in order to get justice. However, to proceed, immediately after the 18th the Deputy Commissioners for the respective districts will consider the objections and report upon them to the Commissioner, who will decide upon them. The persons interested, if the objections are allowed, will be informed. itiaVit will not be necessary for' them to attend at the Assessment Courts. If they get no notice, then of course tbjey iaoat jittend lbs Assessment Court and

in due form Bupport their objection, 14 days' notice of the sittings of which will be duly givpn. Some appeals have been received from ihe lessees of native lands. These appellants object to pay anything on tbo ground that native lands are exempt. However, this is an erroneous view. The sixth clause of the Act runs as follows : — " No land owned and occupied by aboriginal natives ooly shall be liable to land tax ; but if such land has been leased to any person, or, ia occupied by any other person than the aboriginal owner, tho tenant shall, for the purposes of this Act, be deemed to be tbe owner thereof, and shall be liable to land tax accordingly." Other persons object that they have let their land for more than three years, and that under clause 50 they are exempt. This is an error. That clause simply provides that where the land is let for a terra not less than three years, then the land tax payable in respect of Buch land shall be apportioned in a particular way, but that iv no degree frees tbe owner of the fee simple from liability. Should any dispute arise on the question of apportionment the Cotntnisaioner will settle it. The following calculations of the amount of tax payable in some instances may be useful.

Each person is entitled to one exemption of £500, and the above rates show the amount of tax on value after improvements have been deducted and the exemption of £500 has been allowed for. Many persons find difficulty in estimating the amount they have to pay, therefore an il'ustration or two of the practical working of the tax may be given. Taka for instance the following :•— Property, gross value £16,350 Improvements 5,350 £11,000 Exemption ••• — ... 500 £10,500 The tax on £10,500 is £21 17s. 61, payable in half-yearly instalments. Propei ty, gross value £1250 Improvements ... ... ... 325 £985 Exemption 500 Tax, £0 17a Bd. Property jEIICO Improvements 600 £500 Exemption 503 No lax to pay. Examples might also be given of cases in which people have had to go to great trouble, although they only bad something under le. to pay.

* ' £ s. d. The Tax on 10 is 0 0 5 o i. fi° 0 2 1 ,i ,i 100 0 4 2 it ti 60U 1 o 10 „ „ 1000 .... ... 2 18 i, ii 5000 10 8 4 » . 10,000 20 16 8 „ „ 50,000 104 3 4 „ „ 100,000 ... 203 6 8