The Southland Times. PUBLISHED DAILY. Luceo Non Uro. FRIDAY, JANUARY 24.

Southland Times, Issue 3306, 24 January 1879, Page 2

The Southland Times. PUBLISHED DAILY. Luceo Non Uro. FRIDAY, JANUARY 24.

-*- The Land Tax Department is a now one in the Government Bervice, created by the passing of the Land Tax Act of last session, and has been organised since the prorogation of Parliament. The department is under the immediate supervision of the Hon. the Colonial Treasurer, and consists of a commissioner, Mr John Sperrey, and five deputy commissioners. The deputy commissioner for Southland and Otago is Mr K. B. Martin, formerly the auctioneer to the Otago Waste Lands Board, with Mr Alexander Willis, late Under Secretary to the Provincial Government of Otago, as his immediate assistant. The first duty of the department has necessarily been that of obtaining a valuation of the whole of the rateable property of the colony, and with the object of avoiding conflicting valuations, and perhaps also with the view of efficiency, every possible effort has been made to obtain valuation lists from the valuers for the numerous local governing bodies of counties, road districts, and boroughs. In this the department probably acted wisely, and, so far, have been successful in securing the services of the several valuers, although there has been, and there still exists, considerable dissatis - faction among those gentlemen, in some instances resulting in resignation. We are not surprised at this, for the duties have proved very much more arduous than was anticipated. The valuers had nothing to guide them to a conclusion on this point, inasmuch that forms and other details were not agreed upon by the Government until alter the valuers had named what they then considered would be fair remuneration for their lnl>or. Having' no reliable data to guide them, they uncler-estrmaieci tue worK, which, as can be now seen by the forms issued, is complex indeed, especially so as regards town property, and somewhat misleading to boot. A simple form with columns headed for names of owner, occupier, block and section, capital value, deductions for improvements, and net value, the heading denoting the town or riding, Avould have been easily understood, and sufficiently to the purpose. As it is, we are sure hundreds of forms will be improperly filled up, and many not returned at all. Indeed, the forms would be comparatively worthless if filled in, because owners are .in a manner asked to regulate their own taxation, and while perhaps one or two persons in a particular locality would insert an approximately correct value, their neighbors might hold quite an opposite opinion. Taxation, when enforced, must be equitably levied, and where tin.' value of property is concerned it can only be done by leaving the valuation in the hands of competent valuers, who, thoroughly cm /ait with the subject, would, as is requisite, value relatively to position, rental, &c. With the exception of the Awarua, Winton, and Wallacetown Ridings, which have just been undertaken by Messrs Denniston, Cameron and Perkins respectively, the former appointees having winthdrawn from the reason mentioned above, most of the new valuation lists are understood to be well in hand, and will be completed by the end of the month, although it is understood that His Excellency the Governor will extend the time for receiving valuation lists until the 15th February.