The Southland Times. PUBLISHED DAILY. Luceo Non Uro. TUESDAY, JANUARY 14.

Southland Times, Issue 3297, 14 January 1879, Page 2

The Southland Times. PUBLISHED DAILY. Luceo Non Uro. TUESDAY, JANUARY 14.

*-; The valuers - appointed under the Land Tax Act have issued circulars in their respective districts to property-holders calling upon them to make declaration concerning the value of their respective properties. We have been' asked to explain the meaning of the exceedingly complex "form's" that have been furnished, and to define the mode of" procedure, 'the reason why, &c, All we can say is that a tax of one halfpenny per pound on the capital value of property over and above £500 has been for by the Land Tax Act of last V pessioh,' andr that the State has adopted a most cumbrous and perplexing method of valuation. The plan of furnishing owners Vdf property ... with valuation forms, to he filled in by them, is authorised v-by --regulations- published, in the New Zealand Gazette of November 27th last year, vthe third clause of which :says :---'• It shall -•• be the duty of every valuer to obtain, either personally or by letter, fromv every owner of land within his district who is deemed to be an owner under the fiffchy section and its. subdivisions, as well?' as -the sixth section of the said Act/ a statement in writing on aVprescribed form for the purpose, with the signature of sucb owner attached thereto, of the quantity and nature of the lands and tenements 'owned or occupied by Biich person, and the estimated value thereof to -sell, and also the extent, nature, . and . value respectively of the different improvements thereon, &c. If in the performance of his duty any valuer is obstructed or has been refused ,or not put into possession of any information necessary to the due performance of his duties, or has received any false or evasive answer, it will be his duty to sue for the penalty provided by the 22nd clause of the Act," &c. This is the part bf the regulations emanatingfrom an Order in Council, and therefore the action of the valuers in issuing valuation forms is quite legitimate. The penalty alluded to is a fine not exceeding £50, but we fail to recognise the correctness of the terms of Vthe circulars which accompany the forms. They say, "In accordance with clauses 21 and 22 of the Land Tax I Act, 1878, I hereby enclose two forms." 1 Now, neither of the clauses say anything about circulars, or forms, but merely provide for the entiy of the valuer " at any time during the day upon land or premises for the purpose of rating the same, and may put to the occupier or owner thereof any questions he thinks fit touching any of the particulars he is required to furnish in the valuation Jist." .Occupiers and owners would naturally search the Act for the authority conferred, | and, not finding it, might be inclined to take exception to the action of the valuator. It is not every owner or occupier who sees the New Zealand Gazette, and who, therefore, is aware of supplementary orders of Council bearing on the question. The terms of the circular should have | been more clearly defined. However, the issuing of valuation; forms : is peri fectly legitimate, and those receiving them must conform with the law. This, perhaps, is easier said than done, for the forms are delightfully intricate, and contain frequent repetition of terms, and must entail a great deal of trouble (that will be assuredly ' shirked) upon .occupier or owner, in arriving at values. We should certainly be "disinclined to accept such, valuations as conclusive. The bare ipse dixit of occupiers is not, however, to be accepted as final. The values so given are intended, we imagine, more to guide the' official valuer to a decision than* anything else. Still there, is a spice of absurdity in this even, for there is no disguising the fact that owners of property are expected to give evidence against themselves. Pro-' perty, we take it, is only to be fairly valued by a disinterested valuator specially appointed for the work, and the appointment of such valuators would be tantamount to that of, a long list of- salaried officials for the time being. Hence valuation is between two fires, excessive costliness and excessive imperfectness, either of which must detract from the utility of the new tax. We have no desire to throw cold water upon the, land tax scheme, but it seems to us *that it-is in some danger of falling through.' However, .justice demands that it should receive a fair trial, and we dare say one will be accorded it. Persons^filling in. the valuation forms will bear in mind that the tax is levied upon' the value of property to- sell above £500. If the value is £600 the taxed has to pay one hundred half-pence, being at the rate of a half-penny per £ over the £500," and so on. In the early part of las.t month, we published a synopsis of the Land Tax Act, and as the subject is special we reproduce that part ofit descriptive of taxable property and pro- | perty declared exempt from taxation. ' The sth clause of ihe Act specifies 'what persona . are liable to be, taxed, I as follows:— - Anyone entitled to any land for a ; freehold estate in possession, or any land held under lease or license, "frpm the Crown or 1 Waste Lands Boards, as to which he has any right absolute or conditional of acquiring the freehold *. any one holding Crown- land under lease or UcWse far pa&toraTjtarpo'ses, or being ft

tenant of the- Crown under the Land Act, 1877. Any person or body corporate holding- the lease of Crown land under the Mines' Act, 1877. "The tenant of any land vested in a corporate body, school , 'commissioners, or trustees, for ■ educational purpose's generally, including colleges, high schools, &c. The tenant ' of any land vested in the Council of any borough for. endowment or ..reserves for municipal purposes. "Every settler, grantoiy assignor, -or transferror of any land comprised .in any/settlement, grant, assignment, transfer, or conveyance not made bona fide, or for-valuable considerations. Every person entitled as aforesaid, sabject to any mortgage, and any pefeon entitled to any land liable to duty under this Act, partly in one and partly in another, or others, of the foregoing' ways. Clause six exempts jthe land owned and occupied by aboriginal natives, unless those lands are leased to or occupied by other' persons, in which case the tenants .come withiu the influence of.- the tax. The seventh clause specifies exemption from the tax. Land .used as sites for places of divine worship, or for public schools under the Education Act, universities, colleges, &c, public ceme-' teries, the sites of public libraries, me- 1 chanics institutes, 'athenaeums, museums ; land occupied and used as places of ' meeting for agricultural societies and friendly societies, but not used for any places of meeting of Municipal and County Councils, Koad, Eiver, and Har,bqr Boards, .but -for those purposes only, (he site of charitable institutions and reserves for, public. gardens, domains ? and recreation purposes. These are the exemptions, and, considered with the list of taxable land, it is evident that all land of the colony not held and occupied by natives is taxed above a certain value! Clause eight provides for collecting the tax twice a year, viz., on the first day of April and- the first day- of .October, the first payment of the tax to be made in April next. In the case of land jointly owned by two or more persons, the tax is to be divided equally amongst them pro rata, but either of them are liable for the whole amount. Trustees of any land are personally liable for the tax.