VALUATION FOR LAND TAX.
A QUESTION OF DATE. WELLINGTON, April 8. Before the Appeal Court to-day the case of M'Nab and others versus tho Commissioner of Taxes was heard. The case, as stated by the Commissioner, came under sect-ion 35 of "The Land and Income Taxes, 1916." By Order-in-Council of December 22, 1917, the Valuer-general wa3 directed to revise the valuation rolls for certain districts, including Manawatu Coimty, os at March 31, 1918. The valuation was npt completed before that date, but was completed prior to the assessment of land tax. The Valuer-general, in accordance with his usual practice, treated the valuation a 3 relating back to the date as at which the revision was to be made on 28th September, 1918, and assessed the appellants for land tax on tho revised valuation. The appellants contended that the assessment should have been made on the basis of an unrevised roll, and that a taxpayer is bound to pay land tax on the unimproved value of land as it appeared on tho permanent valuation roll on March '3l, 1918. Mr Skerrett, with him Mr Kennedy, appeared for the appellants, and tho Solicitorgeneral for the Commissioner.
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Otago Witness, Issue 3396, 16 April 1919, Page 7
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194VALUATION FOR LAND TAX. Otago Witness, Issue 3396, 16 April 1919, Page 7
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