COURT OF REVIEW.

Colonist, Volume XXXVIII, Issue 8280, 21 June 1895, Page 2

COURT OF REVIEW.

Ms H. W. Bobinson, Stipendiary Magistrate sat at the Courthouße yesterday at ten o'olock for the purpose of reviewing asses- ' menta cf land m&de under the land and Income Aaaeßsment Acts for the City cf Nuleon, Borongh of Richmond, and County of Waimea. COUHTZ OT WaIHEA OBJECTIONS. Henry York did not appear in Buppott of his objeotion but his Worship said that he had reoeived notioe from the Commissioner that this valuation should be reduced by oonscntto £Bbß. In the oasa of* all reduced valuations as follows this the same oourße had been pur- | sued, viz. :— The Oommisiioner referred the! objections to the Assessor, and upon bis re- 1 poit advised the reduction. The objections of Theodore Glasgow and Solanders and Oo (for estate of Joshua Field) ware disposed of by the reduced valuations of £932 sad £300 being sustained. This dispose 'l of the list for which Mr B. Pa' tie was Assessor. The following objections were made in repeoc to aßsesementß made by Mr ' Joshua Bird ;— Geo Beay, Brightwater, reduced valuation £3100, sustained ; Adams and KingdoD, in ;he estate of James H. Young, deceased, one property original valuation £650 sustained, one property reduced valuation £325 sustaieed; William Nieumaun, Hope, reduced valuation £500, sustained ; Thomas Cook, Appleby, reduced from £5300 to £3800, part of having been Bold ; Frederick Dymook, Richmond, reduced valuation £600, sustained ; Elizabeth Bell, Hope, reduced valuation £800, sustained; Robert M. Patos, Hope, reduced value £2300, sustained ; John Malcolm, Richmond, reduoed valuation £900, sustained ; bank of New Sooth Wales, Wellingtoo, reduoed va'.ue £600, sustained, part of property being aold. ggMr f itt appeared for Mr Alfred Aliport, who aaked for assessment to be reduoed to that made by . the County Assessment Court at Brightwater. This would reduce the amount by £150. The valuation of £2900 was sustained by the Board of Reviewers in 1881, but Und was vary muoh depreciated in value since that time. The land was assessed in this instance at £1500, and he was prepaid to show that there were £1438 of improvements. If £150 was tatan off the present assessment, it would bring same to the assessment made in Maroh at Brightwater. Mr Bird pointed out that the Court at Brightwater dealt with the actual value of the land, including improvements, for rating purposes, and had reduoed the assessment of £2900 by £150. This assessment of £1500 was for the unimproved value only. He

ooald not consent to a redcotion as asked for. Mr Allport was put ia ths box, and said that section 94, 80 acres of hillside land, he valued at £38, which sum he paid for it 30 years ago ; for section 52, 50 aores, he gava £195 without improvements ; for sections 57 and 58, 64} acres, he pave £405 30 years ago ; for part seoticn 62, 18 aorea, he gave £108. With the exception of eeotion 94, whioh is worth only what waß given for it, the rest of the land, 132 acres, was worth only £9 per aore. He would sell section 94 ! for what he Rave for it. He produoed a list ef improvements, ehowing £1438 10s His land was bounded by that of Messrs Marjden and Trolove, whose land was valued respectively at £9 33 8d and £5 16s 8d per sore, while bis was valued at £21 10s 2d, improvements being included in each case. They had a little more hill land than be. He thought £9 per aore a fair value. He had lately bought land for £15 per aore that was sold five yeara ago for £43 15s per aore. Land and craps did not bring more than onetbird what it did formerly. Mr Bird said regarding improvements, that old standing improvements ooald not, in some oases, be considered, because they became exhausted, suoh as fencing, land laid down in grass, <fee. William Biggar said that he would not give 10s per acre for Allport's hill land, and he thought £9 per aore a very good valae for the rest of the land, unimproved. Marsden's flat land, he considered worth £3 per aore more than Allports, and Trolove's was about the same quality as that of Allport's. Mr Alfred Allport, junr, also gave evidence in support of the objection. Mr Biri said that he maintained that Mr Allport's level land would, without improvements, from its situation bring more tban the £1,500, for whioh it waa asaessed. Tbe homestead is not included in Mr Marsden's valuation, which was fox flat land, £13, while the valuation for Bit Allport's level land waa £11 per aore, really lower than stmi'ar land contiguous, soms of which, Martin's estate, waa sold from £23 to £25 per acre, with no improvements beyond fancing, leaving quite £20 per aore unimproved valu«*. Three-fourths of Trolove's land was hill, and could not oome into oomparison with level land. Seotion 94 was aaseessd at £50. Mr Bird called Mr William Bout, who said that be did not consider £11 per acre an exoessive valuation of tbe unimproved value of Mr Allport's level land. Cross -examined : He thought that land had depreciated in value since 1881 very considerably, but be thought the land at that time bore a fictitious value. ' Hii Worship said that on the whole he could not see bis way to reduce the valuation, whioh would be sustained. Estate of Francis lanes Jones (per Mr J. Holloway) re^uoed valuation £700 sustained. Mr Pitt appeared for Mr Henry Allport, in respect of seotion 71 aud part 72, 75 acres, Stoke. Mr Allport said that the 75 aores he valued at £10 per acre, while he was assessed at £12. Lusty's land in the same block was asssßsed at £8. Luity had a little hill land, he had none, but he considered ihe land to ba of the same valae. Mr Biggar said that he considers £10 per acre a very good unimproved value. Lusty's | was the better land for growing grain ; tbe hill could all be cultivated. Charles Allport said he considered his father's land to be worth less than £10 per acre, unimproved, Mr Bird said Mi Allport's land was valued actually lower, unimproved, than adjoining seotiona, Holdaway's, McEae's, Cresswell'a, &c. Cross-examined : I am sure that I never told Mr Mills outside the Assessment Court at Brigbtwater that the principle to go upon waß to assess the well to do people high and let off the poor light. His Worship siid that he ooald not reduce the valuation, which would be sustained. J. H. Young, reduced valuation, £320 sustainsd. Snowden Brothers, reduced valuation, £800 sustained. Ihomaa H. Stringer, valuation £125, sustained. John Thos. Snowden, Brightwater, valuation £1100, sustained Samuel Baigent, reduced valuation, £320 sustained ; secdon 3, £50 valuation sustained; section 9, reduced by consent of Mr Bird from £550 to £500. Martha A. Hingston, Foxhill, valuation £250, sustained. John Palmer, Waimea West, reduoed valuation, |£300 sustained. Thos. H. Stringer, two reduced valuations, £800 and £50 sustained. Samuel Goodall, valuation sustained. £350. W. H. Phillips, valuation sustained, £450. Herbert lanes-Jones, reduced valuation, £750 sustained. Henry Aliport objeoted to the valation on 41 r.cres in Richmond Borough, which waa valued at 4a per acre more than his other sections, though it was separated from the other land by the road only.— Valuation sustained. John Malcolm, reduced valuation, £350 sustained. John M. Crouoher, reduced valuation, £1200 sustained. William Gibbs 2 objections, reduced valuation s £432 nnd £408. The following objections ware in respect to assessments made by Mr E Gill. W. H. Turner reduced valuation £150 sustained. W. Northam, valuation saetuoed £260. W. Oldham, reduced valuations £350 and £50 sustained. Cits off Nblboh. The following objections were made to assessments made by Mr W. Bout, and reduced valuations were in a!) cases sustained as follows:— A. D. Calling, £80 £150 £250 £40. W. A. B Adams, £260 £27 J. Ea'ate of Charles Harley (deceased) £700. Bank of New South Wales, £600 £300. P. B. Adami, £240. P. B. While, £170. John Graham, £235. Fanny Adams. £200. Francis Innea-Jonee, £280. Thos H> Stringer, £190 £100 £90. W C. Harley, £160. H. J. BJyth. £400. Samuel Boiton, £200. Estate ef William Wilkie, £650. Oiwald Curtis, £350. A. N. Batchelor. £180 £220, £180, £40. Estate Alfrad Fell, £350. Dodsoa and Son, £500.