VALUATIONS UNDER LAND AND PROPERTY TAX (RETURN OF).

Appendix to the Journals of the House of Representatives, 1882 Session I, B-14

B.—14.

1882. NEW ZEALAND.

VALUATIONS UNDER LAND AND PROPERTY TAX (RETURN OF).

Return to an Order of the House of Representatives, dated 8th June, 1882. "That there be laid upon the table a return showing (1) the valuation of each county and borough under "The Land-Tax Act, 1878;" (2) the valuation of each such county and borough under "The Property-Tax Act, 1879."(Mr. Pyke.)

Note.—For purposes of comparison the various counties and boroughs hare been shown under the several land-tax districts. Memokahdum by Me. Speeeey. Property-Tax Department, Wellington, 28th June, 1882. The accompanying return of the assessed values of property under the Land-Tax Act and under the Property-Tax Acts requires an explanation to account for the differences between the values of land, together with improvements under the former Act and the property assessment values. By the LandTax Act land held under lease or license from the Crown for pastoral and other purposes, Native lands occupied by Europeans, charitable, religious, and educational reserves and endowments, and municipal, and other like reserves and endowments, when occupied by a tenant, were set down at the capital value of land and improvements; but by the Property Assessment Acts such properties were not assessed at the capital value, but at that of tenants' interests only. The property-assessment valuations were at a reduced rate in consequence of the very geueral depression in real estate, the provision for assessing certain leased properties at fourteen times the rental, and the operation of the provision for assessing at the cash value to sell by auction. I consider this will account for £14,993,210. The assessments under the two systems would be thus reconciled: — Property-tax ... ... ... ... ... ... ... £73,958,182 I estimate that the following figures fairly give such differences in value: — 1. Lands held from the Crown under lease or license for pastoral and other purposes ... ... ... ... ... ... ... 6,095,464 2. Native lands and Native reserves occupied by Europeans ... ... 2,078,851 3. Reserves and endowments of municipalities and other local bodies, including Harbour Boards, Boards of River Conservators, &c. ... ... ... 751,184 4. Educational reserves and endowments ... ... ... ... 624,718 5. Religious and charitable reserves and endowments ... ... ... 877,287 6.. Other reserves and endowments ... ... ... ... ... 187,788 Depreciation ... ... ... ... ... ... ... 14,993,210 Land-tax improved values ... ... ... ... £99,566,679 J. Speebet, Property-Tax Commissioner.

8.—14

2

Summary.

Total.

Note.—The following boroughs, created since the passing of the Land Act, October, 1878, have, for purposes of comparison, been included under the property-tax assessment in the county in which the borough was contained when the land-tax valuation was made : Marton, in Eangitikei; Waimate, in Waimate j Hampden, in Waitaki; and Campbelltown, in Southland. J SpERBEY, Property-Tax Commissioner.

Return showing (1) the Valuation of each County and Borough under "The Land-Tax Act, 1878"; and (2) the Valuation of each such County and Borough under "The Property-Tax Act, 1879."

Laud ■Til. Laxd-Tax Pbopeett- i Tix. PboprbttTax. Unimproved. Improved. Unimproved. Improved. iOEOTTGHS : Auckland Hawke's Bay Wellington ... Nelson Canterbury ... Otago £ 1,381,945 565,179 3,941,954 376,032 2,869,049 5,227,419 £ 2,748,250 1,012,137 6,246,912 1,377,836 6,073,924 9,499,457 £ 2,861,775 847,956 4,570,760 1,270.646 4.942,103 7,933,681 Counties : Auckland Hawke's Bay Wellington ... Nelson Canterbury ... Otago £ 4,324,219 4,035,374 6,075,169! 2,857,020j 16,820,338 14,100,170! £ > 7,862,018 . 5,953,610 '10,439,552 ' 4,776,318 .23,311,898, ''20,264,767 £ 7,428,345 4,473,011 7,634,290 3.801,735 17,257,564 10,936,256 Total... 14,361,578 26,958,516 22,426,981 Total... 48,212 290 72,608.163 51,531,201

Laitd■Tax. Pkopebty-Tax. Unimproved. ImproTed. iorouglis Jounties £ 14,361,578 48,212,290 £ 26,958,516 72,608,163 £ 22,426,981 51,531,201 Total 62,573,868 99,566,679 73,958,182

LiMD' •Tax. LiSD-TiX. ■FbopertxTiX. PkopertxTax. Unimproved. Improved. Unimproved. Improved. -UCKLAND BOEOUQ/HS : Auckland Hamilton Thames Parnell Onehunga ... £ 1,087,217 59,967 60,480 104,705 69,576 £ 2,038,482 126,316 201,497 217,617 164,338 £ 2,195,992 109,248 155,112 266,307 135,116 Camteebuey Boboughs : Akaroa Ashburton ... Kaiapoi Lyttelton Kangiora Timaru Sydenliam Christchurch £ 37,233 748,973! 31,703 173,204 87,430 399,513 306,973 1,084,020 2,869,049 £ 87,088 121,408 96,492 316,667 150,999 700.791 588,309 4,012,170 £ 55,317 158,483 80,108 308,517 227,822 557,410 554,190 3,000,316 Total.. 1,381,945 2,748,250 2,861,775 [awke's Bat Boeoughs : Napier Grisborne 419,869 145,310 565,179 779,986 232,151 1,012,137 651,090 196,866 Total... 6,073,924 4,942,163 Total .. P"elhng-tok Boeoughs : New Plymouth Wellington ... Greytown Masterton Wanganui ... Palmerston North Total... 197,411 3,051,930 47,615 252,033 293,843 99,122 3,941,954 363,279 4,638,480 117,041 418,610 557,970 156,532 6,246,912 847,956 323,549 3,275,291 97,271 270,912 435,673 168,064 4,570,760 Otago Bokoughs: Alexandra Arro wtown .. Aveoal Balclutha Caversham Cromwell Dunedin Gladstone G-reen Island Invereargi] 1 Invercargill Portia Invereargill South Invercargill East Lawrence Maori Hill Milton Mornir.gton Naseby North-East Valley Oamaru Palraerston South 544 8,954 14,330 24,022 263,024 19,987 2,770,330 17,610 9,435 371,061 17,949 24,675 25,301 37,529 123,120 31,159 123,591 6,74.4 154,874 475,658 42,846 3,628 57,008 21,940 59,710 458,330 43,929 4,913,391 24,510 23,930 662,145 30,360 45,100 58,571 104,219 211,756 109,639 258,509 33,351 232,613 837,112 79,604 5,956 25,456 25,305 49,713 317,811 29,209 3,062,929 23,085 37,417 636,138 45,000 57,456 56,916 88,908 116,762 82,389 113,237 23,002 2(;8,706 718,279 63,453 tososr Boeoughs : Nelson Blenheim Greynioutri ... Kos8 Kumara .... Hokitika Westport Pieton 250,305 82,271 13,775 65 166 2,731 11,668 15,051 776,870 218,908 107,806 5,142 18,525 117,488 66,692 66,396 743,149 213,283 71,622 26,539 10,393 80,527 54,409 70,724 Total... 1,270,646 Carried forward .. 0,777,127 376,032 1,377,836 4,562,808 8,269,355

ERRATUM.—B. 14. Under Canterbury Boroughs, Land-Tax, unimproTed values, for " Ashburton, £748,973 ;" " Ohristchurcn, £1,084,020 ;" read " Ashburton, £68,349 ;" " Cbristchurch, £1,764,644."

B.—U.

Return showing the Valuation of each County and Borough, &c.— continued.

By Authority: G-eokcje Djdsbubst, Government Printer, Wellington.—lBB2.

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Lakh-' 'II. Laxd. ■Tax. PbophbtyTai. PkopkutyUnimproved. ImprOTcd. Unimproved. Improved. Brought forward... £ 4,562,803 £ 8,269,355 £ 6,777,127 Brought forward... Wellington Counties — continued. Rangitikei, Marton Borough Manawatu ... Hutt Wairarapa East Wairarapa West £ 2,648,543 £ 4,677,122 £ 8,820,674 Dtago Bobotj&hs— contd. Port Chalmers Queenstown .. . Riverton Roslyn Roxburgh South Dunedin St. Kilda ... Tapanui West Harbour West Hawkesbury Winton • 63,970 18,403 47,974 164,166 3,160 97,495 107,456 9,458 134,950 6,531 11,053 5,227,419 156,220 57,553 86,267 337,271 14,801 159,045 157,013 29,859 180,550 26,521 25,002 145,596 50,259 90,287 295,971 15,796 224,729 108,031 27,745 157,428 17,153 23,559 Nil 1,265,007 593,989 676,457 891,173 Nil 1,839,157 1,257,153 1,052,774 1,613,346 83,186 1,276,773 1,032,305 704,101 1,218,241 Total... 6,075,169 10,439,552 7,634,290 Total... 9,499,457 7,933,681 Cantebbuky Counties : Akaroa Ashburton ... Ashley Geraldino Selwyn Waimate Waimate B orough 817,784 2,346,555 2,711,249 3,469,171 5,484,240 1,991,339 Nil 1,219,527 3,159,098 3,647,603 4,530,051 7,846,031 2.909,588 ' Nil 785,575 2,530,271 2,527.665 3,175,802 5,576,298 2,553,660 108,293 Auckland Counties : Mongonui Whangarei ... Whakatane ... Hobson Waikato Hokianga Raglan Bay of Islands Coromandel .'.. Kawliia Taupo East and West... Piako Waipa Eden Woods and other islands Kawau and other islands Waiheke Island Great and Little Barrier Thames Manukau Waitemata ... Tauranga Rodney 54,724 122,478 83,909 151,590 433,709 20,347 149,430 114,353 49,078 971 655 481,350 410,601 826,889 85,697 246,185 129,786 217,703 647,075 63.248 225,779 208,090 128.449 1,151 2,100 634,172 717,985 1,647,617 103,542 294,462 148,136 155,739 725,718 43,292 202,411 149,644 101,019 1,178 50,000 860,098 528,819 1,668,709 Total... Nelson Counties : Waimea Maiiborough Inangahua ... Collingwood... Sounds Kaikoura Bullcr Westland ... Grey Amari Cheviot 16,820,338 411,038 1,091,902 81,212 41,938 52,428 115,313 10,379 18,434 60,552 559,676 411,038 23,311,898 1,039,184 1,504,608 250,247 141,064 94,693 224,080 64,752 111,221 173,089 685,342 48S,038 946.929 1,323,293 89,108 130,460 41,677 201,682 36,681 59,470 103,892 527,541 341,052 3,801,735 17,257,564 i 43,967 89,833 78,755 116,075 565,881 271,455 246,638 180,119 4,324,219 548,075 1,117,918 460,561 395,052 295,542 7,862,018 160,775 1,033,036 496,585 383,588 242,889 Total... 2,857,020 4,776,318 Total... [Tawke's Bay Counties : Hawke's Bay Wairoa Waipawa Cook 1,751,1.15 386,215 1,255,741 642,303 4,035,374 2,613,696 531,561 1,936,906 871,447 7,428,345 1,986,657 323,865 1,087,305 475,184 4,473,011 Otago Counties : Bruce Clutha Fiord Lake Maniototo Peninsula Southland Southland, Campbelliown Borough Stewart Island Taiori Tuapeka Vincent Waikouaiti ... Waitaki Waifcaki, Hatnpden Borough Wallace 749,903 1,090,324 4,500 492,721 457,037 326,853 3,760,502 Nil 4,797 1,159,464 791,272 536,942 963,360 2,529 311 Nil 1,193,964 1,593,597 5,510 797,517 670,367 575,247 5,194,550 Nil 892,990 957,56-1 Nil 234,770 160,716 340,296 2,839,779 57,636 Total... 5,953,610 9,069 1,869,543 1,187,221 744,476 1,414,825 3,492,571 Nil 6.704 1,052,731 611,457 239,414 831,959 1,875,823 23,093 Wellington Counties : Taranaki Patea Wanganui ... Rangitikei 504,012 877,957 864,305 402,269 830,797 1,240,734 1,344,017 1,261,574 4,677,122 712,272 943,511 909,290 755,601 3,320,074 1,233,184 1,516.311 811,324 Carried forward ... 2,048,543 Total... 14,100,170 20,264,767 10,936,256