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New Zealand Herald, Volume XXV, Issue 9090, 26 June 1888, Page 4

The people of Birkenhead are apt to depart from the ways of routine, and sometimes thereby they give their neighbours instructive lessons. They have certainly done so in their latest move. They met the other night to consider the property tax valuations. They were quite right in doing this, and we should like to *see the settlers of other districts follow their example. But, instead of making representations to the Government on the subject, which was at all events the constitutional course, they decided to appoint a deputation to wait upon Mr. Seaman, who made the last valuations for the district. The object they were to attain by interviewing Mr. Seaman was to ascertain '' the principles by which he would be guided" if again employed by the Government as valuator. The tirst idea at the meeting was to urge the Government not to employ Mr. Seaman on account of his excessive valuations, and they were to instance how he had brought the Government into serious difficulty, and had causSd enormous expense to the country by the excessive valuation he had placed on the Stark property, for which the Government were compelled to give the pro-perty-tax valuation when they wanted to purchase it for defence purposes. It was decided, however, not to carry out this plan, but simply to deputationise the valuator. It would, obviously, have been absurd for these persons, smarting from over-valuations, to have appealed to Sir Harry Atkinson, saying, "Don't appoint this man again, as he overvalues our properties to an absurd degree." That would have been to have secured his appointment as long as he cares to hold the office, for the Premier would have said to himself, "If this man values highly, he is just the man for the property tax department." It is true that the Stark purchase was an awkward incident, because in that case the Government were themselves caught in the trap into which they drove every other property owner. We do not know how tho Government will like their valuators to be publicly waited upon to discuss the principles upon which tho valuations are to bo made, but it seems to us a somewhat irregular and dangerous proceeding. However. Mr. Seaman said that he was aware ot the great depression. But at the time when the valuations were made there was a great boom on, and whole localities were valued according to some one or two sales made in the neighbourhood during a period of excitement. The holders of property were not receiving a return in any degree commensurate with the values put on these properties, at which rate they were taxed. There are many properties now which may bo said to have no market value whatever, and yet the owners are taxed at a rate which was supposed to be the market value at the height of a "boom." The valuations would be much fairer if it were the rule to value according to the rental which might be received for the property. And property-owners will have the pleasure for another time of paying at an extortionate rate on land which may be returning them little or nothing in the way of income, and which could not be sold if put in the market. And supposing when the next valuation is made that things are as bad as they are now, and the valuator is asked to value by actual sales, the reply will be made that these are " forced sales," and cannot be taken as a criterion of ordinary market value for the purpose of the tax. Mr. Seaman declares that he will not be guided by " forced sales." Why these, better than anything else, are the tests of " market value." Lately we have had nothing but "forced sales," so that Mr. Seaman and other valuators, to get sales to suit them, will have to go back to the prices obtained during a 'land racket." After all, there is a certain appropriateness in those who are oppressed by the property tax appealing to the valuators

rather than to the Ministry or to the Property Tax Commissioner. When complaints have been made to the authorities in Wellington of the oppressive nature of the impost, the answer is " 01) we have nothing to do with that; you have it all amongst yourselves ; we appoint local men to make the valuations, and we constitute a Board of Review of the best local land agents we can obtain. We don t make the valuations."