MAORIS AND LAND TAX.

New Zealand Herald, Volume LXVII, Issue 20723, 17 November 1930, Page 11

MAORIS AND LAND TAX.

CLAIM AGAINST HALF-CASTE. MAN WITH A GRIEVANCE, An interesting case, came before Mr. A M. Mowlem. S.M., at a. recent, sitting of the Magistrate's Court at Waipawa, Hawke's Bay, when Daniel Ellison, a half caste native, appeared to defenr] a, claim by the Commissioner of Taxes for land tax to the amount of £l2 Os 6d. The defendant, submitted that, under the

Act a native was not required to pay land

tax on property which he occupied, hut thp commissioner had ruled that he was a half-caste, and had assessed him as liable for the full amount of the tax, although a European in occupation of native land was required to pay only half the amount of the tax. Defendant further submitted that a half-caste who wished to become Europeanised had to go through a certain form of procedure, but he had never taken advantage of the

provision Mr. Moslem said be had no power to go behind thp assessment of the commissioner. Ellison said lie had interviewed the commissioner and asked for a test case to decide the point. Defendant, had been exemp/ed from payment of the tax by the two previous commissioners. It- was anomalous that a person who was nassed as a half-caste under the Maori Land Court Act should he classed as a European under the Land and Income Tax Act.

The magistrate said he was verv bp could not help the defendant. The Act distinctly stated that he could not attack the commissioner's assessment. It seemed that Ellison bad good cause foi complaint, but the Court could not assist him. It was a matter for representation in ottyJr quarters Defendant then paid the amount of the claim, and the case was struck out.