ADMINISTRATION OF THE LAND TAX.

Timaru Herald, Volume XXX, Issue 1479, 18 June 1879, Page 7

ADMINISTRATION OF THE LAND TAX.

[From the Timabu Hebald, Juno 4.] The Government baying made a blunder m depositing the valuation lists under the Land Tax Act, for Counties or parts of Counties, m Boroughs instead of m tbe Counties to which tbey ■ .lefer, have made a further blunder m trying to correct tbe first one. Tbey bave republished the advertisements notifying tbe places where the lists are deposited, tbe places being changed so as to conform to the requirements of the Act m that respect ; but they have not allowed even the minimum period provided by the Act for the inspection of the lists. The twenty-third clause of the Act says : " Tbe Deputy Commissioner m each district sball cause tbe valuation lists transmitted to him to be dtposited m some public place m eacb County and Borough to which tbe same respectively shall relate ; and sucb list shall be kept m sucb place for sucb period as shall be prescribed, not less tban fourteen days." The twenty-fourth clause says : " Public notice of the fact of such deposit shall be given by the Deputy Commissioner ; and every person interested may inspect such ; list and take copies thereof at all reasonable hours m the day time, during the period it shall be kept so deposited." Now, the valuations were : originally deposited on the twentyeighth of May, from wbicb the period : prescribed for tbeir inspection was fourteen days, the minimum period tbat is allowed by law. Some of tbem, bowever, were illegally deposited m Boroughs instead of m Counties. These, therefore, were moved to places m the Counties, and public notice of tbe fact was given, on the third of June. Tbe shortest time, consequently, during which tbey can legally be deposited, is fourteen days from tbe third of June. Yet the new notices, indicating their being deposited witbin the Counties, prescribe fourteen days from the twenty-eighth of May, as tbe period for their inspection, or six days less than the period wbicb tbe law requires. We believe that, of this 'arrangement is adhered to, it will invalidate the whole proceedings, and that no one who is interested m tbe valuation lists which -will thus ' have been deposited for a shorter time than tbe Act requires, will be legally liable to the tax. Apart from this blunder, though, the manner m wbicb the depositing of tbe lists bas been managed, is most careless and absurd, and is certainly most discreditable to the Department. The convenience of tbe public has noj* been considered at all, but the arrangements have been made as if to give landowners as mucb trouble as possible. Tbe valuation lists for the Mount Cook and Levels Road Districts m tbe County of Geraldine, for example, were originally deposited at tbe Police Station at Timaru, wbere forms of objection could also be obtained, and the fact was duly notified by advertisement. Yesterday, however, the lists and forms of objection were moved to tbe Police Station at Geraldine, twentyfour miles from Timaru, and five miles from tbe nearest railway station ; and the only notification wbicb tbe public received of such changes, was tbe reissue of the original notifications, only with tbe word Geraldine substituted for tbe word Timaru, m one of tbem. Of course nobody noticed this, and the consequence was that numbers of landowners came m from the country to inspect the lists and obtain forms of objection, and were told, on arriving at the Police Station, that all the papers had been sent to Geraldine. They thus wasted a whole day for nothing, besides losing a great part of the fortnight within which they must prepare their objections. We met with numbers yesterday, wbo were m this position, and some of Tvhom had come fifteen or twenty miles, at a considerable expense of both money and time. It is bad enough for the settlers to have to pay this unjust and uncalled-for class tax ; but it is altogether too bad that they should be put to endless trouble and loss, through the incompetency or want of consideration of those wbose business it is to levy it. The selection of the Police Station at Geraldine, as the only place m the County for tbe deposit of the valuation lists and forms of objection, is another specimen of tbe want of consideration. It is an exceedingly inconvenient place for the landowners, living m threefourths of the county, as it is not on the railway. Temuka would bave been a far better place ; but if tbe convenience of the public had been studied at all, three or four places within the County would bave been appointed. We hear tbat the number of copies of forms of objection which have been sent down, is altogether inadequate to the demand, and a fresh supply will have to be obtained immediately, thus causing a further contraction of the short time allowed for making objections. Everybody, as far as we can hear, has some objection to make, so absurdly has the valuation been carried out. We ; find that the valuers have not m all . cases taken the valuation made at their : request by tbe landowners, but bave '. frequently, increased it at their own : caprice, m some instances doubling the i amount set down by the owner as , the value of the land. In other t cases the valuation of the " natural value " of the land is quite as much ■ as the land is really worth, m.- . eluding extensive improvements. In : fact, the wbole valuation is perfectly preposterous, and ought not to be sub- > mitted to at all. The form of objection

again, is so complicated tbat no plain man unacquainted with the provisions of the Land Tax Act, can make head or tail of it. To put such a document before an ordinary farmer, wbo knows nothing of legal forms or Acts of Parliament, and to insist on his filling it up correctly or losing his right of objection, is simply a monstrous injustice. We have already met with a good many well educated men, indeed, who admit that they are unable to make their objections "m the prescribed form " without assistance. A great part of tbe form is taken up with matter which seems to be intended to aid tbe Department m obtaining information about missing owners, or the ownership of lands wrongfully set down to tbe person making tbe objection ; and this will inevitably puzzle a great many people so much that they will not be able to use tbe form at all. The Government appear, m fact, to bave concluded that there would be very few, if any objections to the valuations, and to have issued forms m such a manner as barely to comply with the letter of tbe Act. There actually is not room enough m tbe forms of objection, for anyone who does not write a diamond hand, to fill m the particulars. Considering the muddled way m wbicb tbe valuation was made, the amplest opportunity ought to bave been" afforded to every landowner to object to it, and the forms ought to have been so plain and simple and roomy, that anyone who can read and write might have filled them up without any trouble. The Land Tax is an iniquitous impost m itself, and is made worse by the oppressive and blundering manner m which it is being administered.