JOINT OCCUPIERS.

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

JOINT OCCUPIERS.

When two or more persons own land in severalty but occupy it jointly, whether as partners or on joint account or otherwise, the same graduated land tax shall be payable by them and by each of them as if they ojarned the whole of the said land jointly in the proportions which the unimproved values of the lands so severally owned bear to one another, and for the purposes of the Act they shall be deemed to be joint owners of the said lands accordingly. . | Without limiting in any way the] meaning of the, term "joint occupation," two or more persons shall be deemed to occupy lands jointly within the meaning of this section if those lands are occupied, worked, or managed by any one or more of such persons on behalf of all of •'thorn, or on a joint account, or if those lands are occupied, worked, or managed by any other person as trustee for or otherwise on behalf; of all of those persons.