TRUSTEES AND OTHERS.

Taranaki Herald, Volume LIV, Issue 13480, 20 July 1907, Page 5

TRUSTEES AND OTHERS.

Any person in whom land is vested as a trustee, executor, or administrator shall be liable in respect of the «:r*-l.i ated land tax as if he were beneficially entitled to such land, save that when he is the owner of different lands in soveralty in trust for different beneficial owners who are not by reason of joint oicupation or otherwise liable t<« ie joirtly assessed for graduated land lavj in respect of the same the said tax so payable by him shall be separately calculated and assessed in respect of each of those lands ; and ,save also that when a trustee is also the beneficial owner of other lands he shall be separately assessed in respect of that land and of the land of which he is a trustee, unless by reason of joint occupancy or for any other reason he is liable to be jointly assessed independently of this section.