THE LAND TAX.

New Zealand Times, Volume XXXIV, Issue 5680, 13 June 1879, Page 3

THE LAND TAX.

As many persons, especially in the country districts, have great difficulty iu understanding some of the “ fearfully and wonderfully constructed provisions of the Land Tax Act we i give a few explanations of some of them. In the first place it might be desirable to draw attention to the fact that Wednesday next, 18th inst., will be the last day for to give objections. There is every reason to believe the time allowed ban been far too short, and that many people will in consequence suffer injustice, but wo imagine if any one can prove that he has not had sufficient time to obtain the necessary forms, and to send his objection in by the 18th, the Supreme Court, acting on general principles of equity, would, if_ moved thereto, grant a nuHdwmus compelling the Commissioner to accept the objections, though made later. This, however, would probably involve a greater expenditure than the tax would amount to, and few persons will bo found 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 that it will not be necessary for them to attend at the Assessment Courts. If they get no notice, then of course they must attend the. Assessment Court and in due form support their objection, 14 days' notice of the sittings of which will be > duly given. Some appeals have been received from the lessees of native lands. These appellants object to pay anything on tho 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 only shall be liable to land tax ; but if such land has been leased to any person, or is occupied by any other person than tho aboriginal owner, the tenant shall, for tho purposes of this Act, bo deemed to be tho owner thereof, and shall be liable to land tax accordingly.” Other persons object that they have let their land tor more than three years, and that under clause BO they at e exempt. This is an error. That clause simply provides that where the land is let for a term not less than three years then the land tax payable in respect of such land shall be apportioned in a particular way, but that in no degree frees the owner of tho fee simple from liability. Should any dispute arise on the question of apportionment the Commissioner will settle it. The following calculations of the amount of tax payable in some instances may be useful. £ B. d. The Tax on—£lo is 0 0 5 „ „ £SO 0 2 1 „ „ £IOO 0 4 2 „ „ £SOO 1 0 10 „ „ £IOOO ... 2 1 8 „ „ £SOOO ... 10 8 4 „ „ £IO,OOO ... 20 16 8 „ „ £50,000 ... 104 3 4 „ „ £IOO,OOO ... 208 6 3 Each person is entitled to one exemption of £SOO, and the above rates show tho amount of tax on value after improvements have been deducted and the exemption of £SOO has been allowed for. Many persona find difficulty in estimating the amount they have to pay, therefore an illustration or two of the practical working of the tax may be given. Take for instance the following : Property, gross value ... ... £16,350 Improvements ... ... ... 5,350 £II,OOO Exemption 500 £10,500 The tax on £10,500 is £2l 17s. 6d., payable In half-yearly instalments. Property, gross value .. ... £1250 Improvements ... ... ... 325 £925 Exemption ... 500 £425 Tax, 17s. Bd. Property ... ... ... ... £l,lOO Improvements ... 600 £SOO Exemption 600 No tax to pay. Examples might also be given of cases in ■which people have had to go to great trouble, although they only had something under Is. to