THE LAND TAX.

New Zealand Herald, Volume XVI, Issue 5575, 29 September 1879, Page 5

THE LAND TAX.

As there appears to be some uncertainty in the public mind as to the mode and principle on which the land tax is levied, as well as to whom and where it is made payable, we subjoin th* explanatory remarks : —Tlie tax is 1 l'V :vtie on and afc r Ist October, and 13 levied for the year ending 31st December, 1579. Every pesou liable to the tax will receive a notice describing all his properties wherever situate in the colony, and ll■ >tifyinthe place at which, and the name of the officer to whom it is made payable, and this notice persons are required to present oa paying the amount. The officers of the Land Tax Department have arranged, as far as possible, to suit the convenience of tlie public, that the tax shall ho made mado payable at tlie place uearest the residence of the taxpayer. In case 3 where the person liable lias removed in the iutetiui, the amount can be forwarded by money-order drawn in the name of the officer appointe f. There appears to be some misapprehension in the public mind as to the manner in which partnership interests in landed estate are to be dealt with as respects exemptions. The instructions issued by the department to the tax collectors are that £500 exemption applies to property, whether held collectively or individually. For instance, A aud 13, holding jointly certain landed estate, would receive.Co JO exemption on that, and in consequence would only bo entitled to exemption to the extent of fiia 1 .) each, on their separate private landed property.

The following is a list of the places at which and perious appointed to whom the laud tax is mado payable for the current year, in tlio several counties and boroughs for the Auckland land tax district, tlie hours for payment being from 10 a.m. to 4 p.m., with the exception of the city of Auckland, where the amount being payable to the Collector of Customs, must he tendered from 10 a.m. to 0 p.in Boroughs of Auckland, Parn-11, Onehunga, County o: Eden, aud inlands of 1 lauraki Gulf.—T. 11:11, Collector of Customs, Auckland.

Counties of W.:ikato, Piako, and Borough of Mauiiltou. —H. Logic, Postmaster, Hamilton.

County and Borough of Thames. —A. J, Allozn, Receiver of Gold Revenue.

County of Coromandel.—J. B. Gatland, Receiver of Gold Revenue. County of Waipa.—T. E. Clougb, Postmaster, To Awauiutu.

Counties of Tauranga andTaupo.—J. 11. Sheath, Postmaster, Tauranga, County of Whatakane.—S. Eiliott, Postmaster, Opotiki. Counties of Italian and Kavvhia.—A. Gilmour, Postmaster, Kaglau. County of Mongonui.—S. S. Inder, Pestmaster. County of Bay of Islands. —J. F, Martin, Postmaster, Russell. County of Hikianga. —L. Millar, Postmaster, Hokianga. County of Whangarei. — W. G. Fraser, Postmaster, Whangarei. County of H tbson.—E. Mitohelsou, Postmaster, Dargaville. County of Rodney.—G. T. Hast well, Postmaster, Port Albert. Cjuuty of Waiu.matr.—John Lamb, Postmaster, Riverhoad. County of M.-iaukau.—A. J. Berry, Postmaster, Drury. As the f d'owi-.ng explanatory clauses of the Land Tax Act, lS7i), throw some additional light on the matter, wo republish them for the benefit of those coucerticd. "3. Every owner of laud liable to duty under this Act shall pay to her Majesty every year, in respect thereof, a duty, by way of laud tax, after the rate of one halfpenny for every one pound of the capital value, according to the valuation thereof under this Aer, over aud above the sum of £500.

*'47. The la*i I tax shall be payable upon the date stated in such notice, and it the same shall not be paid by the person liable to pay the same within fourteen days thereafter, the amount due may be recovered by the Deputy-Commissioner, by suit, in his own name, in any court of competent jurisdiction. Where any laud is in the personal occupation of the owner, by whom suck tax is payable, in addition to any other remedy for the recovery thereof, the amount due may be recovered in the like manner as if such owner was the tenant to the DeputyCommissioner of such land under a lease for a term of years, aud such land tax was rent reserved by such lease.

"4S. If the owner of land liable to pay the land tax, payable under this Act, fails or neglt;ct3, for the said period of fourteen days, to pay such tax, aud such laud is in the occupation of any tenant mediate or immediate of such owner, the Deputy Commissioner shall have such aud the like remedies against such tenant as he would have against the owner in as full and ample a manner. " 49. Except where this Act makes express provision that a tenant shall be liable to land tax in the first instance, any tenant compelled to pay or subline to any levy of any land tax payable by his landlord shall be entitled, on demand, to receive repayment thereof from his immediate landlord, and may deduct the same from any rent payable, or to become jjay.ble, from him to his immediate or any superior landlord.

" 51. The leases and landlord shall each be liable for tho payment of the tax, and either of them payiug the same shall be entitled to recover from the other the amount chargeable to him under tho previous clause : Provided that, if any dispute arise as to the proportion to be paid by a tenant and landlord, the same shal l be decided by the Commissioner."