RATING MANUFACTURING. MACHINERY.

Otago Witness, Issue 2210, 9 July 1896, Page 12

RATING MANUFACTURING. MACHINERY.

The following petition from the execntive of the New Zealand Manufacturers' Association has been forwarded to the Prinver, and copies sent to tho city and suburban members with % request to support any measure brought in M suggested by the petitioners :— To the Honourable Richard John Saddoti,

Premier of Now Zealand.

Sir,— \Vp, the undesigned, beg respectfully to bring under your notice the folio wing mattera :— 1. We understand tint the law at prateut isthat in fixing the rateable valuo of rateable propetty, under the provisions of " The Hating Act 18P4," it is opeu to the valuer to take into consideration the existence upon euch property of machinery. 2. In the Tyne Bjilor Works Company <v: Longbeufcnn ovorsoors deeidod in 12ogl»»d in the year ISStJ, and reported in " Ryao-t's Rating Appeals" paste 211, the Mister of the Roll* said : "In estimating the rateable valm of premises on which machinery is usel, michinery which is on the premises, for the purpo=e of making and which does make these premises fit as premwes for the particular purpose for which they are used ought to be taken into account in oatimating the vateable value of such premises." 3. In ttto sams case Mr Justice Mathewß sai-i : "Here the hnd and machinery combined are used for cauying ou the business, and there seems to be no reason why the combination, which is essential to this use of the laud, should not bo rateable." 4. At the Assessment Court held for the City of Wellington in the year 1835, Mr Martin, S.M., held that the above-cited case and other Koglisu cases to the like purport, affected rating in New Zealand. We refer to the report contained in the issue of the Now Z-aaland Times of the 9th April 1895, in which it is stated : "His Wowhip said it seamed to him that the principle which must govern him was that laid do .vn by Lord E-.her in the case of the Tyne Boiler Works Company v. the overseer* ofXongb^nton." 5. Your memorialists respectfully point out that in th»>r opinion the taxation, either directly or indirectly by local bodies of machinery used in rateable piemtsps, would tend to retard the development of the industries of the colony, which already have many difficulties to contend with, and submit that every inducement should ba offered to put dowu machineiy and start fresh, manufactures rather than still further increase our already heavy taxation, for it is to an extension of our factories that we must look for a solution of many of our unemployed difficulties.The undersigned have tho honour, therefore, rf spectfully to request that you will consider the advisableuess of introducing into tho Legislature during tho session of 1896 a bill to provide that in ascertaining the rateable value of rateable proparty under the provisions of " The Rating Act 1891 " the value of ma-hinery affixed to or used in or upon land, tenements, or hereditaments shall not be taken into account. Dated thi3 third day of July Wfi. For the New Zealand Manufacturers' Association ;

Tiroaus W. Kempthorne, President. A°S.^S ELt '}vice-presidenta. P p. KOSS AND GIBNDININGA Geo. tt. Hercus, I Managing M'Lkod Bros (Limited)— f Directors. O. ZMe, J D. R. Eunson, Hon. Secretary. Also Bigned by the executive officers of the Canterbury and Wellington Associations.