RESULTS OF PROPERTY ASSESSMENT, 1888. (COMMISSIONER'S REPORT.)

Appendix to the Journals of the House of Representatives, 1890 Session I, B-15

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1890. NEW ZEALAND.

RESULTS OF PROPERTY ASSESSMENT, 1888. (COMMISSIONER'S REPORT.)

Presented to both Houses of the General Assembly by Command of His Excellency.

From the following returns of property in the colony it -appears that the balance —the net property — was almost the same in 1886 as in 1889, the totals both being above £128,000,000. The real property is stated to have decreased from £116,376,659 to £111,137,714, equal to £5,238,945; but personal property increased from £82,540,315 to £85,530,210, equal to £2,989,895. In considering the decrease in real, and. the increase in personal, it must be borne in mind that both differences are owing largely to the way in which the tables giving the totals have been compiled. In the real estate a deduction of nearly three millions has to be made from the 1886 total, that being the amount by which the valuation of certain land companies, as stated in their balance-sheets, exceeded the value as assessed by the department. The larger amounts were included in the 1886 statistics, although tax was not paid upon them. It has been considered better to give, for the last assessment, the figures upon which tax was charged. This disposes of about half the apparent depreciation in real estate. The total value of real property is thus arrived at: Crown lands, £12,205,703 ; Native lands, £5,790,366 ; education, church, municipal, and other reserves, £8,933,415 ; taxable real estate of persons and companies, £45,810,873; and non-taxable real estate of persons and companies, £38,397,357. The last item includes the real property of persons who were not taxable in consequence of the deduction of mortgages, debts, and of the exemption of £500, and also includes that portion of the real property of taxable persons upon which tax is not paid, in consequence of the deductions made for mortgages, debts, &c. For instance, an owner having property worth £40,000, and owing £30,000, would appear in taxable real as £10,000, and in non-taxable real as £30,000. The land of an owner having more liabilities than assets would appear in the non-taxable real estate. From Table No. 16 it will be seen that the largest decreases have been in Auckland and Otago, in each of which the total shrinkage approaches two and a half millions. Wellington shows an increase of rather more than two and a half millions, and Hawke's Bay an increase of £677,126. In this table there have been omitted the larger sums added in 1886 to real estate for owners' and companies' higher values. The percentage reduction in value during the three years was but trifling—namely, 2 per cent., which may be styled nominal, and is a much less margin than would be allowed for a legitimate difference in the valuation of large properties by experts. The total values of Crown and Native lands, education, church, and municipal reserves are almost the same at both assessments, there being" an increase of £154,590. The decrease is therefore in the value of lands owned by persons and companies; but even on these it does not reach an important percentage. It Is as well to state that the 1888 assessment was not high, and the prices realised at very many sales made since have I—B. 15.

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proved that the market value was above the assessed value. It will not be forgotten that in September and October, 1888, the rise in the price of grain and other produce caused first a firmness and then an advance in land values; and had it not been for this improvement there must have been a serious shrinkage in the assessment of real estate. It may be fairly assumed that during the past twelve months the actual value of landed property in New Zealand was decidedly higher than at the Ist October, 1888, the date of the assessment. This is generally true, but of course in some districts there has not been an advance. There have been from time to time the usual complaints of over-valuing, but they have no foundation in fact. The large increase in the Wellington and Hawke's Bay Districts, and the smaller increase in Taranaki, are to be accounted for by settlement. The apparent increase in personal property, which includes mortgages, is in round numbers three millions ; but this is not in property that w Tas included in owners' statements and other property upon which tax was levied, the sums of these for the two periods being practically the same —namely, £74,709,424 and .£74,928,210. There is a decrease of ,£777,051 in live stock; a slight decrease in produce; an increase of about a million in the total value of stock-in-trade, merchandise, machinery and plant, &c.; a trifling decrease in furniture, household goods, musical instruments, and plate, &c.; an increase of over two millions in cash returned ; a decrease of nearly one million in mortgages returned for assessment; a decrease of nearly £270,000 in debts, and of nearly £750,000 in other personal property. This last item includes £6,562,713, the balance of the assets over the liabilities of the banks doing business in the colony, taken from the gazetted returns. This is not the sum on which the banks pay tax, as they are taxed in a special way. On page Bis an account of some personal property not included by owners in their statements, and from this it would appear that the cash returned, including cash deposited with banks, &c, is £6,718,000 less than the total deposited in banks, added to the note circulation. This shows a serious loss of revenue, and it does seem unjust to other taxpayers that those who have their property in cash should so largely escape taxation. At present the department is powerless in the matter, there being no authority given by law to obtain any information from banks ; and, in fact, there are, grave difficulties in the way of securing evidence even when proceedings have been taken against defaulters, it being necessary to get an order of a Judge of the Supreme Court to inspect a defaulter's account and to enable bank officers to give evidence. The knowledge that it is almost impossible to detect fraud has the effect of tempting many people to omit from their statements money deposited with banks and companies. This short, return of cash is a grave scandal. A reference to Table No. 3 will show the marked improvement that has taken place in indebtedness since the previous assessment. In 1885 the total of mortgages was £31,821,109, and in 1888 £30,502,231, a decrease of £1,318,878. The other debts deducted by taxpayers decreased from £20,365,593 in 1885 to £16,661,466 in 1888, being £3",704,127 less at the later date. A classification of owners of personal property is now published for the first time. This table includes the personal property of banks and financial companies, and the twenty-three in the class above £200,000 consist of these. Those who return less than £100 number 27,479, and between £100 and £200,11,866, making a total of 39,345 under £200 out of 65,306, the whole number stated in the table, and 57,381 return not more than £1,000. Table No. 7 is of special interest as showing the number of persons who pay tax, and the number in each class. In using this table as one giving the distribution of wealth, £500, the amount of the exemption, must be added to the taxable value of each person's property. It appears that 3,028 pay on less than £100, that is, they pay less than Bs. 4d. a year; 2,870 pay between Bs. 4d. and 16s. Bd.; and 2,324 pay^between 16s. Bd. and £1 ss. Those who pay less than £2 10s. -a year number 13,035, and 3,463 pay between £2 10s. and £4 3s. 4d. a year; then 4,077 pay between £4 3s. 4d. and_£B 6s. Bd.; 4,606 pay between £8 6s. Bd. and £41 13s. 4d. ; 630 pay between £41 13s. 4d. and £83 6s. Bd. ; leaving 516 who pay above the larger amount. From this table many calculations as to the effect of varying the incidence of the tax may be made. The

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number of taxpayers is given as 26,327, but this, more correctly speaking, is the number of accounts, and in some more exemptions than one are allowed, as in the case of family trusts. The exemptions actually allowed were 27,791, the tax on which equals ,£57,897 18s. 4d. The total net value of property belonging to non-taxpayers covered by exemptions was £9,348,754, which, at a penny in the pound, equals ,£38,953 2s. lOd. Thus, if the exemptions were abolished, the total increased tax on the existing assessment would be £96,851 Is. 2d. In making a new assessment, if no exemption were allowed, statements would be obtained from many persons who have not been asked to forward them, as it was known they would not be taxable under the present law. However, it is certain that, whether the exemption be reduced or abolished, the present taxpayers would, by way of additional tax, pay far more than all the new taxpayers that could be brought in. In the last assessment there are 1,499 less taxpayers, or tax accounts, than in 1886, a fact that has a serious significance. With the total property so nearly the same as in 1886 it might have been expected that the number of taxpayers would not show a falling-off, and that new men would quite take the place of the old ; that is, that the people of comparatively small means who had become taxable would about balance those who by losses had ceased to be taxable. It is certain that a really large number of persons who were w rorth more than ,£SOO. have left the colony, and this accounts for a considerable portion of the deficiency. Then, as the history of taxation always teaches, there has arisen a stronger inclination to escape paying tax, and personal assets shrink and personal debts swell in a manner that does not appear very wrong to those who offend, for they have an idea that they are " doing " the Government, whereas they are defrauding their neighbours. If they looked at the matter from that point of view they would doubtless be more exact, and would give better measure. If the present secrecy as to assessments and tax paid were abolished, an important enhancement in the value of personal property would be observed in the next returns made by a considerable number of taxpayers. These remarks must not be taken as having a general application, and it is satisfactory to have the opportunity of expressing approval of the careful and accurate manner in which the majority make their returns of personal property. It is satisfactory to be able to state that in no year was the tax so punctually paid as in 1889-90, and there have been fewer complaints than in any other year, which was the first after a new general assessment. A table of freeholders of land outside boroughs, town districts, and townships, classified by area, showing total value of each class for 1889, 1886, and 1883, gives an insight into the manner in which the productive lands of the colony are owned, and the summary at the end of the table states shortly the more important divisions of the classes. Between 5 acres and 100 there are 18,805 owners, the value of whose land is £6,479,104; between 100 and 1,000 acres, 16,753 owners, value £17,359,864; between 1,000 and 10,000 acres there are 1,634 owners, value £13,228,940 ; between 10,000 and 50,000 acres there are 223 holders, value £10,315,246; and over 50,000 acres there are 27 owners, value £5,192,049 : making a total number of owners 37,432, and the value £52,575,203. These figures include persons and companies, which are given separately in the tables. The number of these freeholders has increased at each assessment, the total being in 1883, 30,764; in 1886, 34,450; and in 1889, 37,432. It will be understood that very many of these owners appear in respect of land which is unoccupied, and is of little more than nominal value, the large proportion of these nominal landowners being in the classes under 40 acres. The total number of owners in the colony was at the last assessment 84,547, being 4,027 more than in 1886. As the adult male population in March, 1889, was estimated as 164,652, exclusive of Maoris, rather more than half the adult males appear as landholders. This total must be taken as subject to a rather liberal discount, as it includes owners of small lots in the very many speculative townships that sprang into temporary existence during the excitements in land-dealing that have occurred from time to time. As supplementary to this table there are published lists of those persons and companies who own more than 10,000 acres, together with the areas and values. Neither area nor value includes the land in boroughs, &c. A careful examination

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of these lists shows how the land varies in quality, some of the largest areas being of poor-land, while, on the other hand, some owners possess extensive tracts of country all valued at a good figure. Fj?om the table giving a classification of taxpayers by occupation will be learnt the proportion in which varioxxs classes in the community contribute to the revenue through the property-tax. Banks, companies, &c, in number 486, pay ,£107,905 2s. Id.; graziers, sheep-farmers, farmers, dairymen, &c, 8,611, pay £81,543 14s. 4d.; absentees, 1,150, pay £25,976 16s. 2d.; widows, spinsters, w Tives, and their trustees, 3,760, pay £22,273 10s. Id.; and other trust estates, and estates of deceased persons, &c, 1,492, pay £32,286 13s. The sum entered as paid by absentees does not at all represent the tax paid by non-residents, for, of course, a large proportion of the shareholders in banks and in the more important companies do not live in New Zealand. Table No. 14 records information as to lands in the various counties, and the summary states the total value of all lands, omitting unoccupied Crown and Native lands, as £76,340,577 ;. of this the value of improvements is £19,139,190, and the unimproved value £57,201,387. The improvements are thus classified: On agricultural and pastoral properties, farm buildings, clearing, fencing, draining, &c, are valued at £10,086,556, and the dwellings at £3,533,184. The improvements on properties other than agricultural and pastoral are valued at £5,519,450, which includes the value of buildings. The value of unoccupied Crown and Native lands is set down at £9,105,456. A casual glance at the figures for the various counties shows what very different kinds of districts are included under the style of county. The total value of land in Whangaroa County is £71,810, while Selwyn County shows a value of £7,021,548; Southland, £3,257,610; Ashley, £3,436,251; and Hawke's Bay, Ashburton, and Geraldine all have a value of more than three millions. Westland has by far the largest value of unoccupied lands, the total being set down as £908,109; Inangahua is next, with £588,815; and Cook has the largest total for the North Island —namely, £408,396; Hokianga being next, with £382,496. Selwyn has by far the most valuable improvements-—namely, £2,081,884; and Eden, with £887,276, has the most valuable improvements in the North Island. Southland has the largest value for farm buildings, clearing, fencing, draining, &c, £680,535, and Selwyn is next, with £660,987; Hawke's Bay has £441,407, and Bangitikei follows with £401,818; then in order are Patangata, Oroua, Wairarapa North, Wairarapa South, Wanganui, and Manukau in the North Island, and, in the South, Ashburton and Ashley, all of which have a value of over £300,000 for improvements. The total value of land and improvements in the North Island is £32,752,002, and in the South Island £43,588,575; but the improvements in the North are rather more than in the South, the figures being £9,844,063 and £9,295,127. A table for land in boroughs shows a total of £34,797,137, nearly half, £16,501,145, being the value of outbuildings and other improvements. The^four large boroughs give total values as follows : Auckland, £5,000,551; Wellington, £5,307,796; Christchurch, £3,211,129 ; and Dunedin, £4,438,695. Avenal, Alexandra, Roxburgh, and Tapanui show the smallest total values, each being under £20,000 ; and the unimproved value of land in Alexandra is only £1,669. The improvements in counties are valued at £19,139,190, and in boroughs at £16,501,145. The unimproved value in the coxmties is £57,201,387, and in the boroughs £18,295,992. Although all Assessors received the same instructions as to valuing improvements, it is evident that they did not all act on the same principle, and, as owners did not receive notice of the valuation placed by the Assessor upon their improvements, the valuation would not be sufficiently reliable for taxing purposes without some revision. It may be taken as granted that, if a valuation-were made with a view of taxing the unimproved value of lands, owners would claim to have much larger sums deducted, in many instances, than the Assessors have returned as the value of improvements. Therefore the total sum set down for improvements must not be taken as representing the cost or the value of work done to bring lands into their present condition. It will be a startling piece of information to most persons to be told that

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the landowners of New Zealand own, on the average, ,£l,ooo-worth of land. Such is,>fche result given by Table No. 8, the number being 84,547 and the value of their lands £84,208,230. Another piece of information is that 20,752 of the owners-possess less than <£100-worth, their average being a little over ,£4O each; rather more than half —46,725 —own less than £300-worth, their average being slightly over £140; and 71,261 own less than £1,000-worth. The revenue collected by the department, and the cost, are stated for each year in a table at page 13. The expenditure includes the cost of supplying local bodies with rolls under the Rating Act, administering the Crown and Native Lands Rating Act, also paying subsidies under the Local Bodies' Finance and Powers Act, supplying valuations to the Stamp Department, also of preparing the statistics compiled from time to time. It is estimated that the tax for the year 1890-91 will be collected for an expenditure equal to £1 16s. 7d. on the revenue. J. Spebrey, Property-tax Department, Commissioner. Wellington, 13th June, 1890.

Table No. 1. ASSETS AND LIABILITIES OF THE COLONY. 1st March, 1886, and 31st March, 1889.

1886. 1889. ASSETS. £ & £ & Eeal Property 116,376,659 111,137,714 Personal Property 82,540,315 85,530,210 Eailways .. 13,453,363 14,875,187 Telegraphs 523,727 577,601 Lighthouses 150,895 153,255 Buildings 2,250,000 2,250,000 Harbours 2,500,000 3,000,000 Water-supply, Goldfields 500,000 509,996 19,377,985 21,366,039 Total £218,294,959 £218,033,963 LIABILITIES. 35,680,143 Debt of the Colony, deducting Sinking Fund .. 31,688,349 Debts of Local Bodies .. 5,616,273 6,668,889 Mortgages .. 31,821,109 30,502,231 Indebtedness, exclusive of Mortgages .. 20,365,593 16,661,466 Total .. 89,491,324 89,512,729 Surplus % £128,803,635 £128,521,234 Population (exclusive of Maoris) .7 March, 1886 .. 578,482 March, 1889 .. 610,156

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RETURNS RELATING TO PROPERTY AND TO PROPERTY-TAX,

Table No. 2. Return showing the Value of all Real and Personal Property in New Zealand.

VALUE OF PUBLIC WOEES, MAECH, 1889. Eailways (cost) ... ... ... ... ... ... £14,875,187 Telegraphs, &c. (cost) ... ... ... ... ... 577,601 Lighthouses (cost) ... ... ... ... ... 153,255 Buildings ... ... ... ... ... ... 2,250,000 Harbours 3,000,000 Water-supply, Goldfiefds ... ... ... ... ... 509,996 £21,366,039

ieal Estate .ssessment, 1883. £116,376,659 £116,376,659 .ssessment, 1888. £111,137,714 'ersonal Property ... 82,540,315 82,540,315 £198,916,974 £198,916,974 85,530,210 £196,667,924 leal Estate — £12,205,703 Crown Lands ... ... ... £13,675,516 Native Lands ... ... ... 5,847,105 5,790,366 Education, Church, Municipal, and other Eeserves ... ... 7,252,273 Taxable Real Estate of Persons and 8,933,415 Companies... ... ... 47,277,142 Non-taxable Eeal Estate ditto ... 42,324,623 45,810,873 38,397,357 £116,376,659 , j £111,137,714 'ersonal Property— £38,996,928 Taxable ... ... ... £43,505,538 Non-taxable ... ... ... 25,139,277 33,725,782 Allowed for Exemptions to Tax12,807,500 payers ... ... ... 13,895,500 82,540,315 85,530,210 £198,916,974 £196,667,92^

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Table No. 3. STATEMENT OF MORTGAGES.

Table No. 4. COMPARATIVE STATEMENT OF RESULTS OF PROPERTY ASSESSMENT.

Assessment, 1885. Assessment, 1888. Mortgages (Foreign Capital) ... ... ... ... ... £16,832,507 £16,205,356 Mortgages (Colonial Capital)... ... ... ... ... 14,988,602 14,296,875 Totals ... ... ... ... £31,821,109 £30,502,231 £31,821,109 £30,502,231 INDEBTEDNESS OF PEOPLE IN NEW ZEALAND, EXCLUSIVE OF MOETGAGES. 1885. 1888. Debts deducted by Taxpayers ... ... ... ... £17,540,282 £13,227,253 Debts deducted by Non-taxable Persons ... ... ... 2,825,311 3,434,213 Totals ... ... ... ... £20,365,593 £16,661,466

Taxpayers. Number of Taxpayers, 1886-87 Number of Taxpayers, 1889-90 27,826 26,327 Taxable Property. Taxable Eeal Property, 1886-87, assessed in 1885 Taxable Personal Property, 1886-87, assessed in 1885 £47,277,142 43,505,538 £90,782,680 Taxable Eeal Property, 1889-90, assessed in 1888 Taxable Personal Property, 1889-90, assessed in 1888 £45,810,873 38,996,928 £84,807,801 Total Eeal Property, 1886 ... £116,376,659 Total Eeal Property, 1889 ... 111,137,714 Tax. Tax at Id. in the pound on £88,770,480, 1887-88 „ Fire Insurance Companies, £1 10s. per cent, on £44.6,607 Premiums £369,877 6,699 £376,576 Tax at Id. in the pound on £83,403,694, 1889-90 „ Fire Insurance Companies, £1 10s. per cent, on £443,441 Premiums £347,515 6,652 £354,167 Tax payable 1887-88 and 1889-90,— By Persons Companies Banks Insurance Companies 1887-88. £268,310 76,739 15,282 16,245 1889-90. £248,309 73,213 14,244 18,401 Totals £376,576 £354,167 Actual Receipts. Actual Eeceipts during 1889-90, including Arrears of 1888-89 ... £355,527

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Table No. 5. RETURN OF PERSONAL PROPERTY, PREPARED FROM OWNERS' STATEMENTS.

PERSONAL PROPERTY NOT INCLUDED BY OWNERS IN THEIR STATEMENTS.

Horses ... Cattle ... Sheep ... Other Live-stock... Assessment, 1885. ••• [ £8,634,188 ... Assessment, 1888. £1,143,693 1,485,268 4,951,750 276,426 Wool ... Grain Other Produce 854,481 7,857,137 165,875 409,974 141,865 Stock-in-trade Machinery and Plant Consignments ... 9,199,121 717,714 6,695,745 3,235,313 226,236 Furniture, &c. Cash in hand Cash at Bank Deposits Shares in Building Societies 4,288,124 5,584,212 10,157,294 4,102,947 637,732 5,435,809 1,343,611 417,419 Mortgages Debts ... Debentures All other Personalty ... 26,181,610 8,822,153 11,145,535 7,834,571 25,304,148 8,553,116 1,828,723 8,572,560 10,401,283 Totals ... ... £74,709,424 £74,928,210

Assessment, 1885. Produce £1,003,767 Agricultural Implements ... ... ... ... ... 601,000 Vessels, Steam and Sailing ... ... ... ... ... 1,226,124 Deposits in Banks and Cash in Excess of Amounts returned by Owners in their Statements... ... ... ... ... ... 5,000,000 Assessment, 1888. £2,122,000 600,000 1,580,000 6,300,000 Totals ... ... ... ... ... £7,830,891 £10,602,000 1885. Deposits in Savings Banks ... ... ... ... ...£2,142,000 Deposits in Banks and Notes in Circulation ... ... ... 10,301,000 1888. £2,692,000 11,443,000 12,443,000 CJash returned by Owners in their Statements ... ... t ... 5,167,000 14,135,000 7,417,000 Totals ... ... ... ... ... £7,276,000 £6,718,000

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Table No. 6. NUMBER OF OWNERS OF PERSONAL PROPERTY CLASSIFIED ACCORDING TO AMOUNT RETURNED IN OWNERS' STATEMENTS, 1888.

Table No. 7. CLASSIFICATION OF TAXPAYERS BY THE NET VALUE OF THEIR TAXABLE PROPERTY, REAL AND PERSONAL, AND THE AMOUNTS PAID, 1887 AND 1888.

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Under £100 £100 and under 200 „ 300 „ 400 „ 500 „ 600 „ 700 „ 800 „ 900 „ 1,000 „ 2,000 „ 3,000 „ 4,000 „ 5,000 „ 10,000 „ 20,000 „ 50,000 „ .00,000 „ 100,000 and over £200 300 400 500 600 700 800 900 1,000 2,000 3,000 4,000 5,000 10,000 20,000 50,000 100,000 200,000 Number. 27,479 11,866 5,948 3,686 2,528 1,831 1,369 1,031 900 743 3,770 1,386 729 446 874 438 191 49 19 23 Amount. £1,179,761 1,688,237 1,468,228 1,285,414 1,149,442 1,023,542 910,646 811,018 780,411 688,303 5,478,806 3,531,337 2,627,669 2,093,314 6,573,720 6,482,774 7,450,183 4,264,037 5,213,404 20,227,964 Total 65,306 £74,928,210

Number of Taxpayers, 1887. Number of Taxpayers, 1889. Taxable Value of Property. Tax paid. 2,954 3,033 2,401 1,974 1,537 1,477 1,171 1,023 863 727 4,431 1,871 1,016 700 1,409 691 359 106 48 35 3,028 2,870 2,324 1,847 1,510 1,456 1,045 916 792 710 4,077 1,742 980 594 1,290 630 331 111 44 30 16,327 Under £100 and under 200 „ 300 „ 400 „ 500 „ 600 „ 700 „ 800 „ 900 „ 1,000 „ 2,000 „ 3,000 „ 4,000 „ 5,000 „ 10,000 „ 20,000 „ 50,000 „ 100,000 „ 200,000 and over £100 200 300 400 500 600 700 800 900 1,000 2,000 3,000 4,000 5,000 10,000 20,000 50,000 100,000 200,000 Under ir tr it it it it it a a Over £ s. d. 0 8 4 0 16 8 15 0 1 13 4 2 18 2 10 0 2 18 4 3 6 8 3 15 0 4 3 4 8 6 8 12 10 0 16 13 4 20 16 8 41 13 4 83 6 8 208 6 8 416 13 4 833 6 8 833 6 8 27,826 26,327

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Table No. 8. OWNERS OF LAND CLASSIFIED ACCORDING TO THE AREA OWNED BY THEM, Exclusive of Land in Boroughs, Town Districts, Townships, &c.

OWNERS OF LAND CLASSIFIED ACCORDING TO VALUE OF LAND OWNED BY THEM.

5 acres and under 10 acres ... 10 „ 20 „ ... 20 „ 30 „ ... 30 „ 40 „ ... 40 „ 50 „ ... 50 „ 60 „ ... 60 „ 70 70 „ 80 80 „ 90 „ ... 90 „ 100 „ ... 100 „ 200 „ ... 200 „ 320 320 „ 500 „ ... 500 „ 640 „ ... 640 „ 1,000 „ ... 1,000 „ 2,000 „ ... 2,000 „ 3,000 „ ... 3,000 „ 4,000 „ ... 4,000 „ 5,000 „ ... 5,000 „ 6,000 „ ... 6,000 „ 7,000 „ ... 7,000 „ 8,000 „ ... 8,000 „ 9,000 9,000 „ 10,000 „ ... 10,000 „ 20,000 „ ... 20,000 „ 30,000 „ ... 30,000 „ 40,000 „ ... 40,000 „ 50,000 „ ... 50,000 „ 75,000 „ ... 75,000 „ 100,000 „ ... 100,000 „ 150,000 „ ... 150,000 acres and over Number. 2,829 2,842 2,144 1,877 2,181 2,454 1,409 1,164 1,349 1,056 8,201 4,318 2,288 901 1,035 906 279 140 88 75 48 41 33 24 134 50 26 13 12 6 2 7 Value. £816,671 919,463 679,624 550,846 611,681 859,502 485,826 531,498 498,090 525,903 4,752,439 4,021,733 3,599,488 1,869,772 3,116,432 4,434,283 2,297,181 1,338,308 1,159,683 1,228,906 863,542 766,441 601,438 539,158 4,598,342 2,829,723 1,904,619 982,562 1,110,045 1,091,795 178,570 2,811,639 Totals 37,432 £52,575,203

Under £100 £100 and under £200 200 ;; 300 300 „ 400 400 „ 500 500 „ 600 600 „ 700 700 „ 800 800 „ 900 900 „ 1,000 1,000 „ 2,000 2,000 ;, 3,000 3,000 „ 4,000 4,000 „ 5,000 5,000 „ 10,000 10,000 „ 20,000 20,000 „ 50,000 50,000 „ 100,000 00,000 „ '200,000 100,000 and over Number. 20,752 15,069 10,904 7,270 5,230 3,594 2,995 2,232 1,821 1,394 6,755 2,299 1,175 704 1,237 623 338 10737 11 Amount. £843,56] 2,115,52? 2,592,175 2,469,15E 2,292,344 1,937,445 1,894,84^ 1,666,184 1,533,43£ l,306,61£ 9,403,25c 5,578,261 ■4,076,69] 3,133,15] 8,516,675 8,417,46( 9,535,54J 7,107,47'. 4,952,56* 4,835,865 Totals ... - 84 >547 £84,208,23( £84,208,231

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Table No. 9. FREEHOLDERS OF LAND OUTSIDE BOROUGHS, TOWN DISTRICTS, AND TOWNSHIPS, CLASSIFIED BY AREA, SHOWING TOTAL VALUE OF EACH CLASS, FOR 1889, 1886, and 1883.

Area. Persons. Year. - Number. [ Value. I Number. Companies. Value. Number. Totals. Value. Year. 5 acres and under • 10 1889 1886 1883 2,817 2,111 1,411 £ 804,12G 577,023 290,538 12 2 5 £ 12,545 475 6,598 2,829 2,113 1,416 £ 816,671 577,498 303,136 1889 1886 1883 10 20 1889 1886 1883 2,832 2,410 1,924 880,871 736,684 579,137 10 9 7 32,592 12,479 1,825 2,842 2,419 1,931 919,463 749,103 580,962 1889 1886 1883 20 30 1889 1886 1883 2,138 2,104 1,854 669,734 654,100 580,810 6 6 6 9,890 5,648 1,820 2,144 2,110 1,860 679,624 659,754 582,630 1889 188G 1883 30 40 1889 1886 1883 1,370 1,235 1,075 538,270 509,064 445,492 7 6 1 12,576 27,268 2,980 1,377 1,241 1,076 550,846 536,332 448,472 1889 1886 1883 40 50 1889 1886 1883 2,180 2,217 1,991 608,961 626,664 538,389 1 1 8 2,720 2,500 1,570 2,181 2,218 1,994 611,681 629,164 539,959 1889 1886 1883 50 GO 1889 1886 1883 2,448 2,324 2,187 831,515 832,984 799,878 6 1 1 27,987 672 98 2,454 2,325 2,188 859,502 833,656 799,976 1889 1886 1883 60 70 1889 1886 1883 1,403 1,411 1,277 463,728 517,734 456,756 6 3 1 22,098 4,010 1,000 1,409 1,414 1,278 485,826 521,744 457,756 1889 1886 1883 70 80 1889 1886 1883 1,164 1,028 970 531,498 525,239 507,416 1,164 1,028 971 531,498 525,239 508,186 1889 1886 1883 1 770 80 90 1889 1886 1883 1,346 1,337 1,274 489,775 516,489 502,925 3 2 8,315 18,780 1,349 1,339 1,274 498,090 535,269 502,925 1889 1886 1883 90 100 1889 188b 1883 1,054 866 777 513,053 457,338 442,874 2 2 1 12,850 9,132 100 1,056 868 778 525,903 466,470 442,974 1889 1886 1883 100 200 1889 1886 1883 8,188 7,280 6,745 4,731,707 4,795,828 4,791,026 13 8 6 20,732 61,542 10,429 8,201 7,288 6,751 4,752,439 4,857,370 4,801,455 1889 1886 1883 200 320 1889 1886 1883 4,313 4,154 3,887 4,011,809 4,211,058 4,342,292 5 8 9,924 10,472 5,270 4,318 4,158 3,890 4,021,733 4,221,530 4,347,562 1889 1886 1883 320 500 1889 1886 1883 2,280 2,117 1,953 3,572,757 3,615,055 3,503,704 8 2 4 26,731 12,154 92,509 2,288 2,119 1,957 3,599,488 3,627,209 3,596,213 1889 1886 1883 S00 G40 1889 1886 1883 896 861 737 1,755,929 2,038,443 1,777,274 5 2 1 113,843 18,188 500 901 863 738 1,869,772 2,056,631 1,777,774 1889 188G 1883 640 1,000 j 1889 i 1886 1883 1,025 1,039 926 3,041,737 3,347,702 3,344,357 10 4 5 74,695 30,307 29,197 1,035 1,043 931 3,116,432 3,378,009 3,373,554 1889 1886 1883 1,000 „ ! 2,000 1889 1886 1883 891 906 812 4,311,976 4,516,147 4,322,082 15 10 4 122,307 48,404 9,932 906 916 816 4,434,283 4,564,551 4,332,014 1889 1886 1883 2,000 „ i 3,000 1889 1886 1883 277 266 243 2,253,539 2,255,589 2,331,213 2 3 2 43,642 57,130 40,400 279 269 245 2,297,181 2,312,719 2,371,613 1889 1886 1883 3,000 4,000 1889 1886 1883 139 142 142 1,323,460 1,461,593 1,583,515 1 2 4 14,848 12,984 30,935 140 144 146 1,338,308 1,474,577 1,614,450 1889 1886 1883 4,000 „ i 5,000 1889 188G 1883 86 94 73 1,152,765 1,337,228 1,138,590 2 2 1 6,918 32,919 5,500 88 96 74 1,159,683 1,370,147 1,144,090 1889 1886 1883 5,000 „ ' 6,000 I 1889 : 1886 • 1883 72 72 65 1,176,177 1,248,956 1,202,475 3 33 52,729 48,868 61,938 75 75 G8 1,228,906 1,297,824 1,264,413 1889 1886 1883 6,000 7,000 1889 1886 1883 48 49 47 863,542 946,998 944,148 1 1 48 50 48 803,542 961,918 950,797 1889 188G 1883 14,920 6,649

8.—16

12

FREEHOLDERS OF LAND OUTSIDE BOROUGHS, TOWN DISTRICTS, AND TOWNSHIPS, ETC. —continued.

SUMMARY OF ABOVE.

Note.—Total number of freeholders in colony : 1882 assessment—7l,24o, of whom 30,764 own 5 acres and over of country land, that is, outside boroughs and town districts, and exclusive of land classed as township lands. 1885 assessment—Bo,s27, of whom 34,450 own 5 acres and over of country land. 1888 assessment—B4,s47, of whom 37,432 own 5 acres and over of country land,

Area. Persons. Companies. Totals. Year. Number. Value. Year. Number. Value. Number. Value. 7,000 acres and under 8,000 1889 1886 1883 40 42 37 £ 744,074 791,001 886,206 1 3 £ 22,367 65,237 41 45 37 £ 766,441 856,238 886,206 1889 1886 1883 8,000 „ 9,000 .. 1889 1886 1883 33 29 26 601,438 702,608 782,846 '.3 1 51,596 4,960 33 32 27 601,438 754,204 787,806 1889 1886 1883 9,000 „ 10,000 .. 1889 1886 1883 22 15 21 475,778 349,992 555,236 2 3 2 63,380 85,795 60,966 24 18 23 539,158 435,787 616,202 1889 1886 1883 10,000 „ 20,000 .. 1889 1886 1883 124 141 138 4,365,326 5,005,603 5,171,761 10 .10 3 233,016 319,057 71,486 134 151 141 4,598,342 5,324,660 5,243,247 1889 1886 1883 20,000 „ 30,000 .. 1889 1886 1883 45 42 46 2,504,936 2,348,237 2,652,992 5 1 3 324,787 15,288 35,821 50 43 49 2,829,723 2,363,525 2,688,813 1889 1886 1883 30,000 „ 40,000 ... 1889 1886 1883 22 26 23 1,668,081 1,809,375 2,058,085 4 5 236,538 268,951 26 31 23 1,904,619 2,078,326 2,058,685 1889 1886 1883 40,000 „ 50,000 .. 1889 1886 1883 10 4 8 795,193 470,543 632,825 3 1 3 187,369 81,492 153,874 13 5 11 982,562 552,035 786,699 1889 1886 1883 50,000 „ 75,000 .. 1889 1886 1883 11 14 9 948,547 1,594,675 1,096,423 1 5 3 161,498 638,670 541,916 12 19 12 1,110,045 2,233,345 1,638,339 1889 1886 1883 75,000 „ 100,000 .. 1889 1886 1883 4 3 6 864,824 675,388 1,146,797 2 3 1 226,971 614,798 370,777 6 "6 7 1,091,795 1,290,186 1,517,574 1889 1886 1883 .00,000 „ 150,000 .. 1889 1886 1883 1 1 38,219 42,828 1 1 2 140,351 319,513 604,035 2 2 178,570 362,341 604,035 1889 1886 1883 .50,000 and over 1889 1886 1883 7 2 2 2,811,639 1,251,268 1,782,295 7 2 2 2,811,639 1,251,268 1,782,295 1889 1886 1883

Ye; irsons. Companies. ! Totals. Area. Year. Number Number. Number. | Value. Number. | Value. Year. Value. n umuuj 5 acres and under 100 .. 1889 : 18,752 1886 17,043 1883 14,740 £ 6,337,531 5,953,325 5,150,215 53 32 26 41 20 19 £ | 141,573 i 18,805 80,964 | 17,075 16,761 14,706 245,925 16,743 132,663 15,471 137,905 I 14,267 £ 6,479,104 6,034,289 5,166,976 1889 1886 1883 | 100 „ 1,000 .. i 1889 I 16,702 1886 15,451 1883 ! 14,248 17,113,939 18,008,086 17,758,653 17,359,864 18,140,749 17,896,558 1889 1886 1883 1,000 „ JO,000 .. ! 1889 ! 1,608 ! 1886 ; 1,615 1883 j 1,466 12,902,749 13,610,112 13,746,311 26 30 18 326,191 1,634 417,853 ' 1,645 221,280 ; 1,484 j 13,228,940 14,027,965 13,967,591 1889 1886 1883 .0,000 „ 50,000 .. 1889 201 1886 | 213 1883 j 215 9,333,536 9,633,758 10,516,263 22 17 9 11 11 8 981,710 223 684,788 ' 230 261,181 224 3,340,459 ! 27 2,824,249 29 3,299,023 , 23 10,315,246 10,318,546 10,777,444 1889 1886 1883 iO,000 and over .. j 1889 16 1886 18 1883 | 15 1,851,590 2,312,891 2,243,220 5,192,049 5,137,140 5,542,243 1889 1886 1883 Totals .. 1889 ! 37,279 1886 34.340 fS89 i 37,279 1886 34,340 1883 i 30,684 47,539,345 49,518,172 49,414,^62 153 110 80 5,035,858 ! 37,432 i 4,140,517 34,450 3,936,150 i 30,764 52,575,203 53,658,689 53,350,812 1889 1886 1883 1883 ! 30.684

13

8.—15

Table No. 10. PROPERTY ASSESSMENT. Classification of Taxpayers by Occupation.

Table No. 11. Statement of Tax collected in each Financial Year, Total Expenditure, and Expenditure for each £100 of Tax collected.

Designation. Number. Amount. Tax. Professional: Clergymen, Lawyers, Doctors, Authors, Editors, Engineers, Surveyors, and Architects Civil Servants, Officers of Local Bodies, Teachers, &c. Retired Professional Men, Merchants, and others ... Merchants, Importers, Warehousemen, Con- I -retractors, &c. ... ... ... j^irms ... Ditto ... ... ... ... Persons ... Tradesmen (wholesale and retail), Shopkeepers, Storekeepers, Carriers, &c. Working Storemen, Mechanics, Labourers, Shepherds, Miners, Sailors, &c. Manufacturers, Brewers, Millers, Founders, Saw-millers, Shipbuilders, &c. 3-raziers, Sheep-farmers, Farmers, Dairymen, See..;. Land, Commission, or General Agents, Auctioneers, Accountants, Brokers, Commercial and other Managers, Clerks, Bookkeepers, Master-mariners, &c. ... Widows, Wives' Trustees, Spinsters Dther Trust Estates, and Estates of Deceased Persons, &c... Absentees Companies—Banks (Colonial) ... Banks (Foreign) Life Insurance Loan Land Mercantile Manufacturing Manufacturing and Mercantile Mining (Coal) Mining (Gold) Dhurch Property Corporations and Trusts 1,155 547 342 336 667 3,156 2,242 525 8,611 1,858 3,760 1,492 1,150 3 3 10 36 15 101 58 28 10 113 76 £ 2,802,461 531,897 3,073,887 2,478,246 2,317,951 i 3,533,103 972,787 1,211,135 19,570,492 3,282,025 5,345,641 J 7,748,796 . 6,234,434 1,949,595 1,468,933 ; 2,819,866 I 9,155,202 2,891,722 2,252,090 908,227 1,393,739 359,440 610,819 491,206 £ s. d. 11,676 18 5 2,216 4 9 12,807 17 3 10,326 0 6 9,658 2 7 14,721 5 8 4,053 5 7 5,046 7 11 81,543 14 4 13,675 2 1 22,273 10 1 32,286 13 0 25,976 16 2 8,123 6 3 6,120 11 1 11,749 8 10 38,146 13 6 12,048 16 10 9,383 14 2 3,784 5 7 5,807 4 11 1,497 13 4 2,545 1 7 2,046 13 10 Fire Insurance Companies, £1 10s. per cent, on £443,441 gross premiums 26,294 83,403,694 347,515 7 10 33 6,651 12 2 Totals ... 26,327 354,167 0 0

Year. Tax collected. Rate. Expenditure. Percentage. 1880-81 1881-82 1882-83 1883-84 1884-85 1885-86 1886-87 1887-88 1888-89 1889-90 1890-91 £ s. d. 219,716 1 0 250,974 17 3 157,736 15 3 268,774 0 9 145,379 12 1 326,276 6 0 310,897 2 3 376,576 12 0 373,830 19 4 355,425 15 7 355,000 0 0 d. 1 a 4 | "R" i a 16 i i i i £ s. a. 30,505 15 8 10,283 19 8 21,196 7 8 20,183 6 8 7,363 18 5 24,740 5 4 21,801 17 10 6,937 0 3 21,672 9 3 20,437 9 0 6,500 0 0 £ s. a. 13 17 8 4 1 11 13 8 9 7 10 2 5 13 7 11 7 7 0 2 1 16 10 5 15 11 5 15 0 1 16 7 Totals % I 191,622 9 4 6 2 0* 3,140,588 1 6 Note.—1890-91 estimated.

8.—16.

Table No. 12. Return showing the Number, Area, and Value of Holdings under Deferred Payment, Perpetual Lease, and Agricultural Lease in the several Land Districts on 1st October, 1888.

Return of the Number of Selectors on the Books of the Lands Department on the 31st March, 1890.

14

Defe Deferred Payment. erred Pa; lyment. Perpetual Lease. Agricultural Lease. No. Area. I Value. No. I Area. Value. t I No. Area. Value. I Auckland Paranaki Sawke's Bay Wellington Sfelson ... Marlborough Canterbury Westland Dtago Southland 175 746 405 1,122 893 30 291 75 539 686 Acres. ! £ 14,580 ; 18,498 74,931 115,967 37,527 | 51,372 1120,235 151,120 ! 86,040 | 61,640 2,753 3,031 9,256 32,051 3,541 3,154 117,952 175,326 ! 96,280 161,413 Acres. & 99 ! 8,507 5,827 165 ! 25,874 30,421 159 12,737 35,395 212 49,583 60,637 "*5. 672 701 22 i 810 : 1,777 ! 12 , 742 742 395 84,002 i 89,664 256 47,890 \ 51,196 j 230 5 94 3 | Acres. £ i ■ 1455^979 148*240 180 180 8,049 ! 8,049 124 ! 132 Totals 4,962 563,095 773,572 1,325 230,817 276,360 ( 332 464,332 156,601

Deferred Perpetual Payment. Lease. Village Village Village , • ,, , Settlement. Settlement. Homestead.j Special Small Agricultural j , Set fr ement , Grazing Deferred j Perpetual Special Associations. Runs. Payment. Lease. Settlement. i j Total. ! 3,754 2,270 90 615 108 823 912 271 8,843

15

8.—15

Table No. 13. Return showing Value of Improvements, Unimproved Value of Land, and Total Value for each Provincial District.

Provincial District. Value of Improvements. Unimproved Value. Total. AUCKLAND Boroughs £ 3,854,026 3,629,237 £ 9,318,743 3,753,670 £ Iawke's Bay Boroughs 7,483,263 13,072,413 20,555,676 1,690,720 694,493 4,873,720 1,026,934 Cakanaki ... Boroughs 2,385,213 5,900,654 . 8,285,867 702,943 227,127 1,974,144 153,171 Wellington Boroughs 930,070 2,127,315 3,057,385 3,596,374 3,124,040 6,741,332 4,247,199 Kelson ... Boroughs 6,720,414 10,988,531 17,708,945 864,001 597,471 3,773,012 587,932 iVestland Boroughs 1,461,472 4,360,944 5,822,416 72,743 390,094 1,398,504 221,901 yIablbokough Boroughs 462,837 1,620,405 2,083,242 365,677 231,776 1,837,205 228,035 3antekbuky Boroughs 597,453 2,065,240 2,662,693 4,498,880 3,087,009 16,261,545 3,351,197 )tago Boroughs 7,585,889 19,612,742 27,198,631 3,493,826 4,519,898 11,023,182 4,725,953 8,013,724 15,749,135 23,762,859 £111,137,714

B.—lS

16

Table No. 14. Return showing the Value of Dwellings and of Farm-buildings, Clearing, Fencing, Draining, &c., on Agricultural and Pastoral Properties; the Value of Improvements on other Properties; the Total Value of all Improvements; the Unimproved Value of Land; the Total Value of Land and Improvements, exclusive of Boroughs; also the Value of Unoccupied Crown Lands, and of Native Lands unoccupied, or occupied by Maoris only.

Agriculture Pro; J and Pastoral perties. Provincial District. Farm-build-ings, Clearing, Fencing, Draining, &o. Other Improvements. Improve-; UTX° vecl i Total Value, ments. value. Crown and j Native Lands unoccupied. Dwellings. Auckland. )ounty— Mongonui .. Whangaroa Bay o£ Islands Hokianga .. Whangarei Hobson Otamatea Rodney Waitemata Eden Manukau Coromandel Thames Ohinemuri Raglan Waikato Piako Waipa .. Tauranga .. Rotorua Whakatane East Taupo.. West Taupo Kawhia Cook Wairoa (half of) glands— Great Barrier, &c. Waiheke, &o. £ 8,161 2,545 20,463 13,611 45,620 43,423 19,380 38,750 63,057 111,753 162,603 1,330 2,898 6,956 10,175 39,275 21,416 59,274 25,532 1,075 10,413 1,240 400 1,025 44,341 7,693 £ 11,617 3,935 48,271 14,009 67,351 48,105 51,345 51,504 55,236 142,034 319,007 1,765 6,637 7,774 35,446 198,776 79,485 145,838 46,028 945 30,959 1,660 1,850 20 290,979 65,768 £ 9,124 15,212 27,153 24,621 44,778 15,042 16,189 17,026 79,131 633,489 120,751 36,926 41,014 7,434 7,122 25,141 72,484 34,711 11,014 3,655 19,183 5,680 & 28,902 21,692 95,887 52,241 157,749 106,570 86.914 107,280 197,424 887,276 602,361 40,021 50,549 22,164 52,743 263,192 173,385 239,823 82,574 5,675 60,555 8,580 2,250 1,245 386,066 86,104 £ 151,587 50,118 253,554 452,422 378,908 177,792 162,336 166,360 458,876 1,287,294 737,285 152,861 187,984 171,155 214,935 370,379 580,315 250,803 174,392 114,304 455,629 293,201 266,549 39,987 1,375,979 310,845 £ 180,489 71,810 349,441 504,663 536,657 284,362 249,250 273,640 056,300 2,174,570 1,339,646 192,882 238,533 193,319 267,678 633,571 753,700 490,626 256,966 119,979 516,184 301,781 268,799 41,232 1,762,045 396,949 M 68,415 24,364 157,542 382,496 168,547 62,586 41,634 39,731 43,575 61,676 44,741 88,542 52,868 89,480 120,344 51,742 75,894 22,181 68,996 105,728 299,246 205,481 216,751 34,106 408,396 66,379 200 44,746 12,643 4,125 4,860 4,937 9,907 2,675 8,300 11,737 23,067 42,672 40,221 54,409 63,288 15,149 2,801 Totals 771,394 3,019,391 1,747,188 1,335,444 3,854,026 9,318,743 13,172,769 Hawkb's Bay. bounty— Wairoa (half of) Hawke's Bay (part of) Waipawa Patangata 7,692 87,440 54,213 32,130 65,768 416,307 258,012 399,207 12,642 182,171 144,913 30,225 86,102 685,918 457,138 461,562 310,847 2,361,942 1,187,736 1,013,195 396,949 3,047,860 1,644,874 1,474,757 66,379 261,690 112,294 22,015 Totals 181,475 1,139,294 369,951 1,690,720 4,873,720 6,564,440 462,378 Tauanaki. bounty— Clifton Taranaki Hawera Patea (part of) 7,341 83,908 51,387 18,996 13,672 128,335 190,345 92,258 4,838 69,761 23,151 18,951 25,851 282,004 264,883 130,205 367,287 636,094 721,267 249,496 393,138 918,098 986,150 379,701 300,650 199,113 119,820 43,861 Totals 161,632 424,610 116,701 702,943 1,974,144 2,677,087 663,444 Wellington. bounty— Hawke's Bay (part of) Patea (part of) Waitotara Wanganui .. Rangitikoi Oroua Manawatu Horowhenua Wairarapa North Pahiatua Wairarapa South Hutt 5,750 14,956 43,830 99,743 55,550 64,459 22,267 11,574 79,100 5,492 89,546 90,633 23,100 64,996 153,274 320,902 401,818 359,368 65,986 9,482 349,349 41,570 328,958 149,565 450 6,981 20,322 25,774 42,235 31,614 9,468 191,030 35,888 15,713 55,502 308,129 31,300 86,933 217,426 446,419 499,603 455,441 97,721 212,086 464,337 62,775 474,006 548,327 103,135 214,711 379,610 509,049 583,319 942,312 439,275 357,188 1,076,008 271,787 1,063,755 801,183 134,435 301,644 597,036 955,468 1,082,922 1,397,753 536,996 569,274 1,540,345 334,562 1,537,761 1,349,510 29,335 33,888 41,751 342,435 111,126 185,050 6,374 112,020 137,415 95,808 96,916 79,024 1,271,142 Totals 582,900 2,270,368 743,106 3,596,374 6,741,332 10,337,706 Nelson. lounty— Collingvvood Buller Inangahua .. Grey (part of) Waimea Amuri Cheviot .. 21,180 8,780 .. 27,735 3,301 .. 122,559 13,391 13,615 18,920 14,558 44,359 33,877 146,519 60,242 29,935 ■20,657 82,486 85,150 18,848 87,429 10,460 60,757 105,824 157,244 56,026 356,507 84,093 43,550 219,107 564,964 738,275 282,117 837,499 707,688 423,362 279,864 670,788 - 895,519 338,143 1,194,006 791,781 466,912 54,059 447,725 588,815 194,405 131,036 60,509 3,335 Totals 210,561 348,410 305,030 864,001 3,773,012 4,637,013 1,479,884

17

8.—15

Return showing the Value of Dwellings and of Farm-buildings, Clearing, Fencing, Draining, &c., on Agricultural and Pastoral Properties; the Value of Improvements on other Properties; the Total Value of all Improvements; the Unimproved Value of Land; the Total Value of Land and Improvements, exclusive of Boroughs; also the Value of Unoccupied Crown Lands, and of Native Lands unoccupied, or occupied by Maoris only— continued.

SUMMARY.

3— B. 15.

Agriculture Pro] il and Pastoral perties. Provincial District. Other Improvements. Total Improvements. Unimproved Value. Total Value. Crown and Native Lands unoccupied. Dwellings. Farm-build-ings, Clearing, Fencing, Draining, &a. Mablbobough. County— Sounds Jlaiiborough Kaikoura £ 5,609 68,500 19,076 £ 10,335 107,280 30,543 £ 4,142 90,477 29,715 £ 20,086 266,257 79,334 £ 116,820 1,449,787 270,598 £ 136,906 ! 1,716,044 849,932 £ 54,886 148,576 8,704 Totals 2,202,882 212,166 93,185 148,158 124,334 365,677 1,837,205 Canteebuey.. County— Ashiey Selwyn Akaroa Ashburton Geraldine .. Mackenzie Waimate 136,140 314,878 07,746 107,761 128,258 14,535 64,827 i 320,686 660,987 108,614 326,812 267,151 34,050 151,700 119,136 1,106,019 22,969 142,726 293,160 65,917 44,808 575,962 2,081,884 199,329 577,299 688,569 114,502 261,335 2,860,289 4,939,664 805,962 2,597,632 2,405,510 635,472 2,017,016 3,436,251 7,021,548 1,005,291 3,174,931 3,094,079 749,974 2,278,351 55,386 37,200 9,728 17,660 18,489 33,196 14,577 Totals [ 834,145 1,870,000 1,794,735 4,498,880 16,261,545 20,760,425 180,236 Wkstlaxd. County— Grey (part of) Wostland 404 12,431 6,527 37,541 6,170 9,670 13,101 59,642 148,349 1,250,155 161,450 1,309,797 88,514 908,109 Totals 12,835 44,068 15,840 72,743 1,398,504 1,471,247 996,623 Otaqo. County— Waitaki Vincent Maniototo Waihemo Waikouaiti Taieri Peninsula Tuapeka Bruce Clutha Lake Southland Wallace Fiord Stewart Island 83,124 26,120 14,165 28,116 44,237 74,053 44,668 32,412 43,685 58,460 19,398 173,299 42,050 153,059 29,554 43,295 85,273 115,022 141,573 76,658 88,645 223,959 193,656 29,134 680,535 233,965 75,188 37,998 30,291 15,001 117,383 77,349 58,803 43,720 20,626 27,791 26,556 143,753 32,282 311,371 93,672 87,751 128,390 276,642 292,975 180,129 164,777 294,270 279,907 75,088 997,537 308,297 2,093,391 779,587 001,535 292.923 342,880 1,006,395 225,768 732,873 594,975 752,779 374,044 2,260,023 929,528 2,404,762 873,259 689,286 421,313 619,522 1,299,370 405,897 897,650 889,245 1,032,686 449,132 3,257,610 1,237,825 41,131 78,399 30,015 4,611 31,810 31,077 7,699 90,343 8,998 104,634 73,710 180,614 101,170 1,270 132 1,568 2/J70 36,481 39,451 29,981 Totals 685,057 2, 094,460 714,309 3,493,826 11,023,182 ,14,517,008 814,192

Provincial Districts. Agricultural and Pastoral Properties. Farm-build-Dwelling,. iuf^cin|: nS> Draining, &u. Other Improvements. I Total Value. Crown and Native Lands unoccupied. Auckland Hawke's Bay Taranaki Wellington .. Nelson Marlborough Canterbury .. Wes bland ., Otago .. . & £ 771,394 1,747,188 181,475 I 1,139,294 161,632 ! 424,610 582,900 2,270,368 210,561 i 348,410 93,185 i 148,158 834,145 1,870,000 12,835.! 44,068 685,057 ! 2,094,460 1,335,444 369,951 116,701 "743,100 305,030 124,334 1,794,735 15,840 714^309 3,854,026 ! 9,318.743 1,690,720 j 4,873,720 702,943 i 1,974,144 3,596,374 ! 0,741,332 864,001 ! 3,773,012 365,677 1,837,205 4,498,880 ' 16,261,545 72,743 1,398,504 3,493,826 : 11,023,182 £ 18,172,769 0,564,440 2,677,087 10,337,700 4,637,013 2,202,882 20,760,425 1,471,247 14,517,008 £ 3,019,391 462,378 663,444 1,271,142 1,479,884 212,106 186,286 996,623 814,192 Totals 3,533,184 10,086,556 5,519,450 19,139,190.' 57,201,387 i 76,340,577 9,105,456

8.-15

18

Table No. 15. Return of the Value of Property in the Boroughs within the several Provincial Districts.

- Boroughs. Boroughs. Crown Property Annual Rating Assessed. Value. Buildings Unimproved ., , . v . aniJ Value of Land. Total Value. Improvements. Auckland. £ £ £ 2,355,622 2,644,929 5,000,551 27,935 : 41,801 69,736 56,001 30,455 ; 86,456 246,792 193,610 440,402 199,284 142,886 : 342,170 57,313 ! 33,616 ' 90,929 79,622 73,056 152,678 88,910 170,259 259,169 108,301 144,766 253,067 208,776 166,955 I 375,731 71,085 48,615 ! 119,700 129,596 62,722 192,318 Auckland Birkenhead Cambridge Devonport Gisborne Hamilton Newmarket Newton Onehunga Parnell Tauranga Thames Totals ... £ £ ... I 130,140 ! 323,206 665 : 4,610 ... '. 2,270 ; 5,313 16,592 19,899 7,925 j 30,575 5,583 ! 6,178 ... I 5,650 11,574 18,486 3,480 ! 14,973 1,510 I 29,000 5,990 ! 5,680 2,520 24,300 182,325 493,794 3,629,237 3,753,670 7,382,907 Hawke's Bay. 77,955 579,559 36,979 ! 252,927 703,391 70,616 330,882 1,282,950 107,595 Hastings Napier ... Woodville 350 23,345 27,000 82,306 2,715 9,418 i . Totals ... ... ! 30,065 115,069 30,065 115,069 694,493 ; 1,026,934 1,721,427 Takanaki. Hawera New Plymouth .. Patea ... 5,000 7,600 14,305 19,480 850 5,645 42,820 158,797 25,510 J 34,308 100,094 18,769 77,128 258,891 44,279 Totals ... . 20,155 32,725 . 20,155 32,725 227,127 | 227,127 | 153,171 380,298 153,171 380,298 Wellington. 52,920 52,621 23,062 46,150 51,687 170,662 48,806 132,889 93,270 : 224,737 : 2,227,236 ' 35,145 88,065 67,075 119,696 39,944 63,006 56,495 102,645 22,891 74,578 171,243 341,905 144,972 193,778 192,752 ; 325,641 133,725 i 226,995 302,397 I 527,134 3,080,560 i 5,307,796 Carterton Feilding Foxton ... Greytown Marton ... Masterton Melrose... Palmerston North Petone ... "Wanganui Wellington 1,550 4,313 2,278 9,336 1,180 4,983 ... i 1,450 7,563 ... j 1,600 : 8,616 ... ! 4,740 25,044 390 7,929 ... ; 6,230 8,719 150 i 15,106 18,750 i 36,590 ... i 253,657 • 308,696 3,124,040 4,247,199 i 7,371,239 Totals ... 291,975 436,895 291,975 436,895 i __^_^^^_ - , 1 Nelson. Nelson ... Westport 88,811 63,903 ... 77,975 18,949 508,301 89,170 493,727 : 94 ,-205 1,002,028 183,375 Totals ... i , : , ... ! 166,786 : 82,852 597,471 587,932 ! 1,185,403 Westlanu. 65,537 [ 99,678 166,213 194,606 I 76,057 i 270,663 82,387 i 30,761" : 113,148 26,206 I 7,009 | 33,215 21,358 8,396 I 29,754 Brunner Greymouth Hokitika Kumara Eoss 23,488 17,5'45 16,475 24,534 8,459 15,837 2,653 : 4,500 20,201 I 4,345 Totals ... 71,276 I 66,761 66,761 390,094 221,901 611,995 'i

8.—15.

Return of Value of Property in Boroughs— continued.

19

1 _ Boroughs. CT3 erty Annual Value. Buildings ; Unimproved -,.,„. and Value of Land J Total Value. Improvements. Mablbobough. & £ Blenheim ! 14,945 , 26,280 Pieton ... ... ... 2,925 > 3,958 £ £ £ 191,052 186,544 377,596 40,724 41,491 82,215 Totals 17,870 ! 30,238 30,238 231,776 228,035 ; 459,811 231,776 228,035 459,811 Canterbury. Akaroa I 3,850 2,966 Ashbuiton ; 12,629 16,912 Christchurch 54,700 200,886 Kaiapoi 1,325 9,389 Lyttelton 24,630 25,223 Rangiora ! 500 6,860 St. Albans I 600 27,675 Sydenham 10,200 i 34,824 Timaru 24,550 I 41,000 Waimate 2,800 | 7,880 34,470 34,443 j 68,913 124,904 85,862 210,766 1,260,290 1,950,839 3,211,129 66,185 j 41,944 108,129 540,998 168,610 709,608 73,947 77,673 j 151,620 220,970 316,603 537,573 452,428 399,350 851,778 267,045 260,383 527,428 45,772 15,490 61,262 34,470 124,904 1,260,290 66,185 j 540,998 73,947 220,970 452,428 267,045 45,772 34,443 85,862 1,950,839 41,944 168,610 77,673 j 316,603 399,350 260,383 15,490 68,913 210,766 3,211,129 108,129 709,608 151,620 537,573 851,778 527,428 61,262 Totals 135,784 373,615 135,784 I 373,615 3,087,009 3,351,197 6,438,206 3,087,009 3,351,197 6,438,206 Otago. Alexandra 1,299 1,290 Arrowtown ... ... 2,082 2,934 Avenal ... 1,770 Balclutha 1,256 5,062 Gampbelltown ... ... 5,181 4,457 Caversham 27,287 28,327 Cromwell 2,196 3,627 Dunedin 127,465 253,534 East Invercargill... ... ... 3,541 Gladstone ... ... ... 2,389 Gore ... ... 4,750 8,560 Green Island ... ... ... 3,379 Hampden 731 632 Hawksbury 1,761 3,400 Invercargill 29,225 52,002 Kaitangata 5,331 4,709 Lawrence ... ... 1,130 8,138 Maori Hill 1,980 12,227 Milton 1,500 5,798 Mornington ... ... ••• 21,431 Mosgiel 450 7,464 Naseby 1,600 3,369 North-east Valley 17,600 North Invercargill ... 60 4,648 f11 ftOA OA HA 1 1,299 2,082 1,256 5,181 27,287 2,196 127,465 4,750 Otago. 1,290 2,934 1,770 5,062 4,457 28,327 3,627 253,534 3,541 2,389 8,560 3,379 632 3,400 52,002 4,709 8,138 12,227 5,798 21,431 7,464 3,369 17,600 4,648 34,741 2,759 11,685 5,775 4,635 24,843 1,424 20,966 5,490 9,313 2,706 2,489 10,546 13,986 1,669 15,655 19,139 6,084 25,223 6,384 7,619 14,003 33,586 14,173 47,759 21,950 33,171 ! 55,121 237,613 205,962 443,575 14,722 5,743 j 20,465 1,990,330 2,448,365 ! 4,438,695 19,965 | 15,455 i 35,420 12,344 17,507 I 29,851 39,025 I 32,551 ; 71,576 28,493 ! 14,877 j 43,370 7,572 5,083 i 12,655 22,450 27,504 ! 49,954 327,216 436,618 i 763,834 30,246 15,321 45,567 54,800 21,939 76,739 62,833 94,494 157,327 53,361 11,591 64,952 163,243 158,381 321,624 61,829 55,070 116,899 21,636 3,919 25,555 130,799 168,152 298,951 21,097 9,886 30,983 SCfl OKI OQT CQA CC4 KO7 13,986 19,139 6,384 33,586 21,950 237,613 14,722 1,990,330 19,965 12,344 39,025 28,493 7,572 22,450 327,216 30,246 54,800 62,833 53,361 163,243 61,829 21,636 130,799 21,097 366,951 30,772 143,084 47,447 35,786 208,409 13,282 123,795 27,552 36,648 14,477 12,446 64,630 1,669 6,084 7,619 14,173 33,171 ! 205,962 5,743 | 2,448,365 ! 15,455 17,507 82,551 ; 14,877 ! 5,083 i 27,504 436,618 i 15,321 21,939 94,494 11,591 158,381 55,070 3,919 168,152 9,886 297,636 19,688 ! 56,867 16,907 21,298 173,540 2,545 87,514 47,198 89,985 I 3,859 7,94489,838 15,655 25,223 14,003 47,759 55,121 443,575 20,465 4,438,695 35,420 29,851 71,576 43,370 12,655 49,954 763,834 45,567 76,739 157,327 64,952 321,624 116,899 25,555 298,951 30,983 664,587 50,460 199,951 64,354 57,084 381,949 15,827 211,309 74,750 126,633 18,336 20,390 154,468 731 1,761 29,225 5,331 1,130 1,980 1,500 450 1,600 Oamaru 21,930 34,741 Palmerston ... ... 1,755 2,759 Port Chalmers ... ... 6,710 11,685 Queenstown 3,296 5,775 Eiverton 1,819 4,635 Roslyn 24,843 Roxburgh 1,223 1,424 South Dunedin 860 20,966 South Invercargill .. 1,237 5,490 St. Kilda 9,313 Tapanui „ 500 2,706 Winton 1,264 2,489 West Harbour ... ... ... 10,546 60 21,930 1,755 6,710 3,296 1,819 366,951 297,636 664,587 30,772 ; 19,688 ! 50,460 143,084 i 56,867 J 199,951 47,447 '■ 16,907 64,354 35,786 21,298 57,084 208,409 173,540 381,949 13,282 2,545 15,827 123,795 87,514 211,309 27,552 47,198 74,750 36,648 89,985 \ 126,633 14,477 3,859 18,336 12,446 7,944 20,390 64,630 89,838 154,468 , „ , p 1,223 860 1,237 500 1,264 Totals ... ... 255,878 597,660 255,878 597,660 _ — 1 . | —._ , 4,519,898 .4,725,953! 9,245,851 4,519,898 . 4,725,953 9,245,851

8.—15

20

Return of Value of Property in Boroughs-continued. SUMMARY.

Table No. 16. Comparison of the Assessment of 1889 with the Assessment of 1886.

Provincial District. Orm™ ttamw^J Annual Eating 8 Assessed. Value. Improvements. I I I Unimproved Value. Total Value. £ £ £ Auckland ... ... 182,325 493,794 3,629,237 Hawke'sBay ... 30,065 115,069 694,493 Taranaki ... ... 20,155 32,725 227,127 Wellington ... j 291,975 436,895 3,124,040 Nelson ... ... \ 166,786 82,852 597,471 Westland ... ... | 71,276 66,761 390,094 Marlborough ... j 17,870 30,238 231,776 Canterbury ... 135,784 373,615 3,087,009 Otago "... ... ! 255,878 .597,660 4,519,898 3,629,237 3,753,670 694,493 1,026,934 227,127 153,171 3,124,040 4,247,199 597,471 587,932 390,094 221,901 231,776 228,035 3,087,009 3,351,197 4,519,898 4,725,953 ■ £ 3,753,670 1,026,934 153,171 4,247,199 587,932 221,901 228,035 3,351,197 4,725,953 £ 7,382,907 1,721,427 380,298 7,371,239 1,185,403 611,995 459,811 6,438,206 9,245,851 I Totals ... ... 1,172,114 2,229,609 16,501,145 18,295,992 34,797,137

Valuation. Provincial District. Increase. Decrease. 1886. 1889. Auckland Hawke's Bay ... Taranaki Wellington Nelson Westland Maryborough ... Canterbury Otago & 23,033,979 7,608,741 3,014,447 15,042,531 5,594,886 2,150,776 2,858,947 27,861,628 26,104,714 113,270,649 £ 20,555,676 8,285,867 3,057,385 17,708,945 5,822,416 2,083,242 2,662,693 27,198,631 23,762,859 111,137,714 £ & 2,478,303 677,126 42,938 2,666,414 227,530 67,534 196,254 662,997 2,341,855 3,614,008 5,746,943 Totals Total decrease Less increase ... Summary. £5", 746,948 3,614,008 Net decrease £2,132,935

8.—15

21

Table No. 17. Indebtedness of Counties, Boroughs, Road, Town, River, Harbour, and Drainage Boards.

Table No. 18. Names of Freeholders of Areas of Ten Thousand Acres and over of Country Land.

Local Body. Loans, Foreign. Loans, Colonial.* Other Liabilities. Totals. Counties — At 31st March, 1889 1886 1883 £ £ 160,879 3,510 7,800 £ 116,961 185,389 124,953 I I £ 277,840 188,899 132,753 Boroughs— At 31st March, 1889 1886 1883 1,877,000 1,752,000 1,454,600 I 665,952 505,775 503,946 227,968 253,093 166,347 I i 2,770,920 2,510,868 2,124,893 Boad and Town Boards— At 31st March, 1889 1886 ' 1883 150,790 23,850 14,270 22,089 104,861 37,996 j 172,879 128,711 52,266 Biver Boards— At 31st March, 1889 1886 1883 21,000 21,000 39,283 30,430 50,530 I I 3,866 4,638 7,933 64,149 56,068 58,463 Harbour Boards — At 31st December, 1888 ... 1885 1882 ... 2,809,310 2,374,500 1,456,400 247,808 40,445 52,500 J 114,130 125,022 116,720 3,171,248 2,539,967 1,625,620 Christchurch Drinage Board— At 31st December, 1888 ... At 31st March, 1886 1883 200,000 200,000 200,000 11,853 \ 211,853 200,000 200,000 (1889 Totals ... -'1886 (1883 4,907,310 4,347,500 3,111,000 1,264,712 604,010 629,046 496,867 673,003 453,949 I 6,668,889 5,624,513 4,193,995 * The totals for 1889 under this heading includ tion Act, and the Government Loans to Local Bodl le loans from Gi es Act, amount! ivernment under the Boads and Bridges Construe lg to £290,785.

Name and Postal Address. I Area. Value. 10,000 to 20,000 acres. A'Deane, John Andrew, John Chapman, Masterton ... Atkinson, William (estate of the late), Bangiora Bayley Brothers, Hawera ... Bealey, Samuel, Hororata ... Beamish, N. E., Napier ... ... ... Begg, William A., and John, Hillend, Otago ... Bell, Sir P. D., and Alfred, Waihemo Benn and Co., John, Cambridge Blick, William (estate of the late), per J. J. Sinclair, Blenheim ... Boyd, Allan and John, North Taieri... ... .... Brown and Co., A., Green Island Buchanan, Hugh (estate of the late)... Buchanan, John, Patangata Buchanan, W. C, Gladstone Buckland, Alfred, Auckland Cameron, John, Masterton ... Campbell, Hugh, Poukawa, Hawke's Bay ... - Cawthron, Thomas, Nelson... Acres. ... ! 15,949 ... . 18,291 ... 13,904 ... 14,840 ... ; 11,693 ... : 18,890 ... ' 16,990 I .. , 18,408 ... I 11,033 ... 12,516 ... 17,449 ... 12,870 I .,. | 16,164 ... 12,102 ... 13,387 ! ... ' 11,808 ... : 12,520 ... 17,909 ... , 14,542 j & 31,898 27,909 14,699 7,713 44,497 37,780 43,566 49,834 22,040 7,907 30,200 25,528 56,600 41,086 62,310 17,021 16,360 64,464 5,000 i ' | Carried forward ... ! 281,265 606,412 606,412

22

8.—15

Names of Freeholders of Areas of Ten Thousand Acres and over of Country Land— continued.

Name and Postal Address. Area. Value. 10,000 to 20,000 acres— continued. Brought forward Chapman, Thomas and Edward, Botheram, Canterbury Colbeck Brothers, Pahi, Auckland ... Couper, William (estate of the late), Havelock, Hawke's Bay ... Curling, Eobert Deans, John, Eiccarton Dilworth, James, Eemuera Dickson, M., West Eyreton Dillon, P. G., Marlborough... Douglas, William, Napier ... Duncan, J. and A., Marton... Elder and Co., Masterton ... Elliott, William, Frasertown, Hawke's Bay ... Gordon, Thomas Edward, Clive Gould and Cameron, Springfield, Methven Grant, Alexander, Takapau, Hawke's Bay Gerard, William, Snowdon, Canterbury Gray, Henry F., Christchurch Gray, Eobert (Trustees of) ... Green, Edward, Nelson Greenwood, George D., Amberley ... Grice and Co., Cambridge ... Grigg, John, Longbeach, Canterbury Hales (estate of the late), Castlepoint Hall, Henry Joseph, Eiccarton Harding, A. E., Maungawhare Harding, A., Kereru, Hawke's Bay ... ... ... ... , Harding, John, Waipukurau Herbert, J. F., Kelso, Otago Hoare, Henry Holmes, John (estate of the late), Canterbury Hume, P., Wairarapa Johnson, James Woodbine, Gisborne Johnston, Sydney, Takapau, Hawke's Bay Johnston and Co., Wellington Joseph and Phillips, Martinborough, Wellington Kinross, J. G. (estate of), Napier Laishley, Eichard, Auckland Lawrence, William Lethbridge, George Y., Turakina Levin and Co., Wellington ... Lowe, William A., Culverden ' ... Lowry, Thomas (estate of the late) ... Manson, John, Feilding Matthews, Alfred, Featherston Maunsell, E. and J. F., Masterton ... Menlove, Edward, Oamaru Meredith, Edwin, Masterton Miller, M. E., Napier Monro, Alexander, Marlborough Moore, Frederick, Masterton ... ... ••• •■• Morrin, Graham, and Co., Auckland Morice, William and F., Gisborne Morrison, John (estate of the late) ... Morton, B. M., Christchurch Mount Linton Estate Mowat, Marjory, Nelson Macdonald, Allan (estate of), Gisborne Macfarlane, James, Amuri ... McKellar, David, Tapanui ... McKellar, Peter (estate of the late) ... McKersey, John, Napier ... ~ McLean, Allan, Havelock, Hawke's Bay McMaster,' A. A. and E., Duntroon ... ... - McNab, Alexander, Invercargill Acres. 281,265 13,600 15,247 17,603 15,383 19,229 12,277 15,277 17,4.29 16,371 16,498 14,348 10,176 13,314 16,429 16,716 16,704 13,881 12,952 13,455 14,946 13,938 17,805 10,821 11,046 13,500 17,269 16,150 10,980 18,501 12,862 13,152 11,491 18,357 14,818 15,197 18,519 13,550 10,697 14,626 13,619 14,982 14,721 13,159 14,245 18,153 12,216 16,041 18,690 16,956 11,960 11,800 10,300 17,078 12,181 11,501 13,106 14,539 18,198 14,608 14,139 13,662 10,300 19,716 13,967 & 606,412 26,862 13,380 67,435 51,281 149,343 60,968 49,133 21,500 73,905 24,747 30,376 6,318 47,914 77,460 71,354 29,093 60,555 11,687 14,028 31,707 24,500 139,130 12,157 55,211 5,715 16,770 76,976 28,042 87,062 66,509 32,240 44,620 64,952 22,718 43,773 63,118 6,720 26,277 53,093 27,745 19,314 57,017 48,398 24,968 28,313 96,262 32,991 28,670 20,000 15,000 1,770 10,300 36,416 49,220 16,675 16,400 18,422 35,000 88,000 21,034 36,234 23,500 86,923 26,113 Carried forward .., ,.. -^ 1,216,216 3,259,726

23

8.—15

Names of Freeholders of Areas of Ten Thousand Acres and over of Country Land— continued.

Name and Postal Address. Area. A'alue. 10,000 acres to 20,000 acres — continued. Brought forward McBae, George W., Tekoa ... Nelson, William, Napier Ormond, G. C, Mahia Parkinson's executors, Gebbie's Valley ... ...• Peter, William S., Ashburton Pharazyn, Charles, Featherston ... Pounds, Joseph Elam Preston, Joseph, Fortrose ... Ealph, Captain, Thames Eoberts and Co., Dunedin ... Eowley and Hamilton, Nightcaps Eutherford, A. W., Waiau ... Eutherford, J. S. and E., Albury, Canterbury... Sanders, William, Napier ... Sanderson and Studholme, Waikari ... Shand, John, Winton Shennan, Watson, Waipahi, Otago ... Shrimpton, Walter, Hawke's Bay Steele, T. J., Wairoa Steven, William, Southland Stevens, Eobert E., Frasertown, Hawke's Bay Stevens, Gorton, and Co., Bull's Studholme, John, Christchurch Studholme and Wigley, Christchurch Te Aroha Estate ... Telford, William, Waitepeka Tennant, Andrew ... Tennant, John, Heddon Bush Teschemaker, J. T., Otaio, Canterbury ... ... ' Tinline and Neville, Nelson Tripp, Charles G., Orari Gorge, Canterbury ... Vallance, C. A. (estate of the late) ... Wain, Job, and others, Dunedin Walker, Neil, Wairoa, Hawke's Bay Wilson, Pounds, Walker, and others, Cambridge Watts, C. F. W. (estate of the late) ... Whitaker, Joseph, London ... Wilson, James and Samuel, Papakaio, Otago ... Wood, William D., Eiccarton Wright, Edward George, St. Alban's ... ... Wright, Stephenson, and Co., Dunedin Acres. 1,216,216 15,508 11,921 10,198 11,387 18,634 13,165 11,916 11,750 19,329 12,619 16,080 12,804 18,500 13,940 12,465 10,213 15,999 14,123 14,004 13,293 14,576 12,908 18,000 15,251 10,359 12,133 10,878 12,288 11,875 11,640 18,307 13,618 19,970 16,036 13,840 15,975 10,023 13,221 14,213 13,379 10,314 & 3,259,726 16,359 49,516 11,697 51,714 35,903 31,376 3,564 28,932 7,000 46,510 19,968 15,375 27,750 47,766 34,440 35,194 25,816 52,661 9,649 20,480 10,097 9,253 65,663 52,067 14,273 32,158 11,962 21,960 55,445 8,500 33,137 31,458 19,974 7,935 3,130 12,747 3,085 61,297 21,187 39,667 18,935 20,000 to 30,000 Acres. Anderson, John, Kereru, Hawke's Bay Ashbury, James ... ... ... ... Barton, William, Wairarapa Bell, William, and Sons, Blenheim ... Bullen, Frederick and G. F., Kaikoura Campbell, E. and E. Carlyon, Arthur S. G., Hawke's Bay Davison, John H., Canterbury Fitzgerald, Thomas Edward, Auckland Grace, John Edward, Taupo Hall, Sir John, Christchurch Heatherstock Estate, Waikari, Canterbury Hunter, G. and P., Hawke's Bay Johnson, George Ba'ndall, Wellington Johnston, John (estate of the late), Wellington Kitchener, Colonel H. H. ... Larkworthy, F. Macfarlane, W Talter, Culverden, Canterbury ... McHardy, Alexander, Blackhead, Hawke's Bay ... ... ... j 1,782,868 4,365,326 20,548 26,390 20,039 25,644 29,386 27,150 29,679 28,632 23,949 22,400 29,627 28,523 28,084 23,589 26,134 20,743 21,341 26,063 22,949 25,362 76,450 28,262 18,046 42,000 101,276 45,244 49,905 6,350 5,433 91,927 99,085 89,975 64,078 49,708 30,032 61,751 43,493 86,058 Carried forward ... ... ... ... [ 480,870 1,014,435

8.—15

24

Names of Freeholders of Areas of Ten Thousand Acres and over of Country Land— continued.

Name and Address. Area. Value. 20,000 acres to 30,000 acres— continued. ! Acres. £ Brought forward ... ... ... ... 480,870 1,014,435 Nairn, Charles James, Pourere, Hawke's Bay ... ... ... 27,184 112,784 Ormond, J. D., Napier ... ... ... ... ... ... 28,960 92,487 Parker, H. B. and J. E., Dunedin ... ... ... ... ... 20,980: 63,789 Eathbone, W., Napier ... ... ' ... ... ... ... 22,604 : 49,973 Bead, G. E. (estate of the late), G-isborno ... ... ... ... 20,139 41,065 Eenwick, T. (estate of the late), Nelson ... ... ... ... 24,648 35,088 Ehodes, E. H. (estate of the late), Christchurch ... ... ... 22,542 69,044 Ehodes, W. B. (estate of the late), Wellington ... ... ... 27,188 72,936 Eichardson, E., Marlborough ... ... ... ... ... 20,633 12,118 Eichinond, F. H., Marlborough ... ... ... ... ... 23,749; 36,650 Bussell, Thomas Purvis, Waipukurau, Hawke's Bay ... ... ... 25,083 112,873 Eussell, H. E., Waipukurau, Hawke's Bay ... ... ... ... 24,178: 98,068 Eussell and Bussell, Hastings ... ... ... ... ... 22,200 115,618 Eutherford, D., Culverden, Canterbury ... ... ... ... 28,891 40,167 Eutherford, W. O., Culverden, Canterbury ... ... ... ... ! 22,924 | 32,515 Seymour, A. P., Picton ... ... ... ... ... ...20,286'-' 15,976 Smith, Hector, W. P. (estate of the late), Napier ... ... ... 26,777! 70,989 Stokes Brothers, Napier ... ... ... ... ... ... 29,275 89,364 Teschemaker, C. de V., Marlborough ... ... ... ... 25,171 ; 19,092 Teschemaker, W. H., Maheuo ... ... ... ... ...21,081, 76,135 Tolmie, W. A. (estate of the late), Otago ... ... ... ... ! 21,756 26,962 Waterhouse and Mtzherbert, Puketapu, Hawke's Bay ... ... .. '■ 23,715 32,350 Wharton, Henry, and Co., Waiau ... ... ... ... ... 22,816 40,000 Williams, Bev. Samuel, Te Aute, Hawke's Bay ... ... ... 24,764 92,543 Williamson Brothers, Auckland ... ... ... ... ... I 23,050 34,401 Wilson, John, Cambridge, Auckland... ... ... ... ... 22,402 7,514 ■1,103,866 £2,504,936 30,000 to 40,000 Acres. 3 Armstrong, James (estate of the late) ... ... ... ... ; 30,238 37,402 Beaumont, Eichard, Awatere, Marlborough ... ... ... ... 33,634 77,454 Ellis, T. C. and C. C, Invercargill ... ... ... ... ... [ 38,739 80,900 Elworthy, Edward, Pareora ... ... ... ... ... j 37,316 j 148,846 Gollau, Spencer H., Waipukurau ... ... ... ... ... i 33,853 ■ 101,560 Glendinning, David, Napier ... ... ... ... .. j 38,847 ! 5,038 Handysides, Eoberts and Co., Wairarapa ... ... ... ... i 36,456 52,748 Johnston, Hon. W. W., Wellington... ... ... ... ... j 37,347 102,969 Lockie, James, and others, Wellington ... ... ... ... j 33,435 20,030 Logan, James, Kelso, Otago ... ... ... ... ..i 36,600 71,593 Martin, Hon. John, Wellington ... ... ... ... ... 31,606 82,331 Mein, George A. and P. ... ... ... ... ... ... 32,810 74,396 Macfarlane, J. D., Waiau, Canterbury ... ... ... ... 38,874 46,132 Macfarlane, D. and A., Waiau, Canterbury ... ... ... ... 36,748 75,429 Nicholls, WalterC, Eaugiora ... ... ... ... ... ; 33,474 j 25,733 Eeid, John, Elderslie, Otago ... ... ... ... ... 33,352 ' 130,357 Studholme, M. (estate of the late), Waimate ... ... ... ... I 39,969; '196,110 Symons, Elizabeth, Nelson... ... ... ... .... ... 38,194 35,937 Troutbeck, H., Petane, Hawke's Bay ... ... ... .. j 33,628 52,588 Wilson, Sir J. C. (estate of the late), Christchurch ... ... ... 32,699 127,132 Cargill and Anderson, Wyndham ... ... ... ... ... 39,674 | 76,967 Tiffen, H. S., Napier ... ... 38,591 46,429 786,084 I 1,668,081 40,000 to SO,OOO acres. Anstey, G. A., Christchurcli ... ... ... ... ... 43,647 63,008 Bayly, Thomas, Waitara ... ... ... ... ... ... 44,663 : 36,687 Clifford, George H. C, Stoneyhurst, Amberley ... ... ... 40,692 91,807 Douglas, John, Waimate, Canterbury "... ... ... ... 42,328 i 127,305 Graham, John, S., Auckland ' ... ... ... ... ... 48,637 8,831 McLean, Allan, Waitaki ... ... ... ... ... ...'47,259 196,401 McLean, John, Oamaru ... ... ... ~ ... ... 44,660 217,040 Nimmo, James ... ... ... ... ... ... ... 40,614 10,326 Sutherland and Glendinning, Mohaka, Hawke's Bay ... ... ... 47,046' 4,117 Williamson, James (estate of the late), Auckland ... ,.. c ... 41,709 39,671 441 255 ! 795,19c

25

B.—l/5

Names of Companies, etc.

4—B. 15.

Name and Address. Area. Area. Value. Value. 50,000 to 75,OOO acres. 53,540 51,957 66,190 65,343 54,870 56,374 61,415 51f712 55,172 ; 68,361 i 67,041 AnvAH Acres. 41,507 44,377 135,100 82,700 15,472 77,160 74,628 173,294 69,445 10,000 224,864 iitken, "William, Auckland .... ... ... ... ... ... 53,540 Darter, Thomas, Blenheim ... ... ... ... ... ... j 51,957 Clifford and Weld, Maxbourne, Blenheim ... ... ... ... 66,190 Dalgety, F. G. ... ... ... ... ... ... ... 65,343 jrice, James, Cambridge ... ... ... . . ... ... 54,870 Harding, E., Waipukurau ... ... ... ... ... ... 56,374 Holmes, Hon. Matthew, Dunedin ... ... ... ... ... 61,415 McLean, E. D. D., Napier . ... ... ... ... ... 51f712 Riddiford and Son, Lower Hutt ... ... ... ... ... 55,172 | Sinclair, Francis, Auckland... ... ... ... ...' ... 68,361 | Williams and Beetham, Masterton ... ... ... ... ... 67,041 Acres. 41,507 44,377 135,100 82,700 15,472 77,160 74,628 173,294 69,445 10,000 224,864 651,975 948 ,'547 75,000 to 100,000 acres. Moore, George Henry, Glenmark ... ... ... ... ... ' 75,730 Robinson, W. (estate of the late) ... ... ... ... ... j 95,134 -Smith, James Chapman, Greenfield, Otago ... .. ... ... 96,160 Williams, James Nelson, Hastings, Hawke's Bay* ... ... ... | 82,433 325,686 331,338 77,056 130,744 Total ... ... ... ... ... 349,457 864,824 100,000 to 150,000 acres. jraham, William S. ... ... ... ... ... ... [ 139,246 38,219

10,000 acres and under 20,000 acres. Colonial Eeal Property Company ... ... ... ... ... 10,236 34,751 Dixon Investment Company ... ... ... ... ... 12,771 17,629 VEoorabool and Timboon Estate Company ... ... ... ... 10,141 , 14,012 National Mortgage and Agency Company ... ... ... ... 14,018 '■ 60,373 iVaikato Coal and Shipping Company .. ... ... ... 15,129 16,868 SVharekawa Coal and Iron Company ... ... ... ... 12,138 6,569 Loan and Finance Company ... ... ... ... 12,951 \ 3,237 Jolonial Bank of New Zealand ..." ... ... ... ... 12,191 30,775 National Bank of New Zealand ... ... ... ... ... 13,501! 26,967 Bank of Australasia ... ... ... ... ... ... 15,210 21,835 Total ... ... ... ... ... 128,286 j 233,016 20,000 acres, and under 30,000 acres. British and New Zealand Mortgage and Agency Company ... ... 27,512 50,610 Jolonial Investment and Agency Company ... ... ... ... 22,632 ' 67,853 3ankof New South Wales... ... ... ... ... ... 21,632! 61,165 STew Zealand Native Land Settlement Company, in Liquidation ... 22,888 • 14,242 Sfelson Brothers ... ... ... ... ... ... ... 23,299 | 130,917 Total ... ... ... ... ... 117,963 '. 324,787 117,963 i 824,787 30,000 acres, and under 40,000 acres. 3S. Dtago and Southland Investment Company ... ... ... .,. 31,300 j 77,665 Morton Mains Estate Company ... ... ... •■• ... 32,463 53,967 Assets Company ... ... ... ... ... ... ... 39,110 29,037 Scottish and New Zealand Investment Company ... ... ... 32,478 75,869 31,300 I 77,065 32,463 53,967 39,110 29,037 32,478 75,869 Total ... ... „ ... ... ... 135,351 236,538 135,351 236,538

8.— 15

26

Names of Freeholders of Areas of Ten Thousand Acres and over of Country Land— continued.

[Approximate Cost of Paper.— Preparation, nil; printing (1,550 copies), ££6.]

By Authority : George Didsbuby, Government Printer, Wellington.—lB9o.

Name ami Address. Area. Value. 40,000 acres and under 50,000 acres. I Acres. Maraitai Land Company ... ... ... ... ... ... 43,503 Now Zealand Mortgage and Investment Association ... ... ... ! 42,221 Now Zealand Trust and Loan Company ... ... ... ... , 43,667 & 8,688 73,243 105,438 8,688 73,243 105,438 Total ... ... ... ... ... i 129,391 187,369 60,000 acres and under 75,000 acres. Robert Campbell and Sans... ... ... ... ... ... | 71,484 | 161,498 75,OOO acres and under 100,000 acres. Taitapu Coal Company ... ... ... ... ... ... 88,350 Waikato Land Association ... ... ... ... ... ... 84,783 I Total ... ... ... ... ... 173,133 11,040 215,931 226,971 226,971 100,000 acres and under 150,0000 acres. 140,351 Auckland Agricultural Company ... ... ... ... ... [ 102,177 140,351 Over 130,000 acres. 240,977 97,726 418,132 1,055,277 157,402 247,698 594,427 Now Zealand Agricultural Company ... ... ... ••• ; 151,137 New Zealand Thames Valley Land Company... ... ... ... 176,008 New Zealand Loan and Mercantile Agency Company ... ... .... 215,000 New Zealand and Australian Land Company... ... ... ... 239,800 1 Kauri Timber Company ... ... ... ... ... ... 165,436 Wellington and Manawatu Railway Company ... ... ... 179,329 Bank of New Zealand ... ... ... ... ... ... : 262,954 240,977 97,726 418,132 1,055,277 157,402 247,698 594,427 Total 1,389,664 £ 2,811,639 2,811,639