LAND AND INCOME-TAX DEPARTMENT (REPORT BY THE COMMISSIONER).

Appendix to the Journals of the House of Representatives, 1892 Session I, B-20

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1892. NEW ZEALAND.

LAND AND INCOME-TAX DEPARTMENT (REPORT BY THE COMMISSIONER).

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

The Commissioner of Taxes to the Hon. the Colonial Treasurer. Sir, — • Land and Income-tax Department, Wellington, 28th July, 1892. I have the honour to submit a report on the general valuation of land under " The Land and Income Assessment Act, 1891." Attached are returns giving results as far as ascertained. Tables setting out a classification of land according to area held, and also by value, are in course of preparation, and I hope to have them completed before the end of August. These will be similar to Tables 8 and 9 of " Results of Property Assessment, 1888," but both the improved and proved values will be stated. I must ask that this may be taken as supplementary to my report of the 7th instant. A general assessment is an undertaking of very considerable magnitude, for all land in the colony has to be valued, whether occupied or unoccupied, whether belonging to companies, or persons, or local bodies, to Natives, or the Crown. To make the valuation, 214 assessors were appointed, and their duties occupied periods varying according to the extent of country, its character, and number of holdings, most of them taking more than three months. After the assessors sent in their notebooks or field-books which contained 208,459 valuations, notices of assessment were written and posted, and statements of value or rolls were deposited at the offices of the various local bodies throughout the colony. Returns of their land were furnished by owners, but it was impossible to compare these with the assessors' values before the posting of the notices of assessment. Time did not permit it. Although the valuation was made as at the Ist November, the last valuation-rolls have only now been issued, and local bodies are naturally impatient of any delay. Had it been possible to compare owners' returns with the assessments before sending out notices, the number of objections would have been diminished, and many owners would have been spared the trouble of applying to have corrections made. In a general assessment of the colony many people must be dissatisfied with the values at which their lands are assessed, and they discover errors as to area and description of properties. Every facility is given to persons who may feel aggrieved to send in objections, and the number received this year was 19,461, of which 9,898 were allowed by the Commissioner, the remainder being disallowed. It should be remembered that a large number of objections were not as to value. In the case of objections referred to the Boards of Beview, reductions were granted in 2,010 instances, the total decrease being £981,455 in the improved value. A great many did not affect the land-tax, and extreme instances of reductions as regards local rating only are to be found in Inangahua and Grey Counties, in which the decreases by the Boards amounted to £111,904 and £122,860, nearly the whole of which large sums represent allowances in the assessment of the line of the Midland Bailway Company. With the object of ensuring a correct and uniform valuation of lands and of improvements, I arranged for the appointment of inspecting assessors for the more important parts of the colony outside boroughs, and I am glad to say that the system answered very well indeed. The assessors derived great advantage from consultation with the inspecting assessors, and their attendance before Boards of Review very largely assisted assessors in supporting their values, the result being an even assessment, in which properties are fairly valued. I refer with regret to the very little assistance afforded by local bodies in the direction of obtaining an accurate assessment. Although in nearly all cases local bodies outside boroughs assess on rolls supplied from this office, and although statements of values were deposited at local offices for inspection by the local authorities and by the public, notice was not taken of any inaccuracies excepting in a few instances; and some complaints were not forwarded until the Reviewers had completed their sittings and the rolls had been signed. A little more co-operation by local bodies would have been very beneficial in many instances, and would have been gladly accepted. I—B. 20.

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There were in all sixty-one Boards of Review, and the total number of days on which they sat was about 200. In some instances the business transacted was little more than nominal, while other Boards had several days' heavy work in considering and determining important objections that were referred to them. While alluding to the Boards of Review, it is but fair to state that the members give their services—the office being an honorary one—but, of course, all travelling and other expenses incurred by a Reviewer in the performance of his duties are refunded. The office is an important and responsible one, and I have much pleasure in bearing testimony to the extreme care and attention bestowed by the Boards in the performance of their onerous and difficult duties. The number of valuation-rolls supplied to local bodies is 944, and the cost of copying them amounted to £625, which does not include cost of checking, adding, paper, &c. All the copying is done by piece or contract, and this system is adopted in all extra work where practicable. In August, 1891, several extra clerks were taken on to prepare for the assessment, and the number gradually increased until February, 1892, when there were 82 on the temporary staff. There are now 49. From time to time I have given full consideration to the question of the advisability of the general assessment for local bodies being made by this department. I have come to the conclusion that it is not desirable to continue the present system. It is not necessary to immediately provide another in its place, and next year would be early enough to introduce a measure repealing " The Rating Act, 1882," as far as regards supplying rolls by the Commissioner. At present an immense quantity of work is done that is not required for a land-tax assessment, and this was the case, though *to a less extent, under the property-tax assessment. Tbe fact of our values being taken for local rating causes much hostility to the assessment, and consequently to any system of State taxation administered by this department. Heavy payments made for ordinary rates, special rates, drainage rates, and harbour rates, are all more or less attributed to this department, and this causes considerable irritation, while the dread of serious local taxes induces many to resist a valuation with which they would rest content if the State tax only were levied on our assessment. At present so much time is taken up with the valuation of non-taxable properties that it is almost impossible to give sufficient consideration to the assessment of the- larger and more important landed estates. If the valuation of the smaller properties were dispensed with, and rolls were not supplied to local bodies, the triennial assessment and its heavy cost might be abolished. Due care would have to be taken to insure an adjustment in the event of any general rise or fall in values in any extensive area of the country or in any boroughs. This would be done without anything approaching the work or cost of a triennial assessment, and its attendant trouble and annoyance to owners of land. Much interesting information may be extracted from an examination of the results of a general land-valuation as to the colony as a whole and its various parts. The two natural divisions of New Zealand may be taken first, and the figures for two assessments are, — 1888. 1891. Increase. North Island ... ... £49,607,873 £57,441,115 £7,833,242 South Island 61,529,841 64,783,914 3,254,073 Totals ... ... £111,137,714 £122,225,029 £11,087,315 Comparing the total valuation of 1888 with 1891, there is an increase of more than £11,000,000, a result that is highly satisfactory, and will no doubt be a surprise to many persons, even to those who take an interest in watching affairs having a more or less direct bearing on land-values and increased settlement. Of this large additional value, the North Island claims nearly £8,000,000, the increase in the counties being £6,500,000, and the boroughs, £1,300,000. In the South Island the increase is £3,000,000, and it may be said that the whole is in the counties, the boroughs showing an increase of £300,000 only. The value of the boroughs in each Island is about the same, being £18,184,297 in the North Island, and £18,222,565 in the South. The North Island counties reach a total of £39,256,818, and those in the South, £46,561,349. It appears probable that by November, 1894, the North Island will have reached a total land-value nearly equal to the South, for there is every indication that settlement will continue to proceed much more rapidly than in the South Island, and there is a great deal of land that is likely to be improved during the next two years, in addition to a large area that has been taken in hand since last November. As an instance of progress, Oroua County may be cited, for its value rose in three years from £1,397,753 in 1888, to £2,268,854 in 1891. In considering the results of this assessment, it should be remembered that it has been made at a time when in no part of the colony did any excitement in land-dealing exist, and there was nothing like a boom, if one or two small local districts are excepted. In many parts of the colony there has been a great deal of improving done, and on the whole there has been in the districts which show the greatest increase a steady and bond fide demand for good to fair land. It will be seen that very few portions of the Auckland Provincial District show an increased value, but in several counties in the southern part of the North Island there has been a most marked increase in the total assessed value. It has been asserted—it is always so—that values have been placed at too high a figure by assessors; but this is not the case, and the higher total must be ascribed— firstly, to the increased extent of improved land, and to a generally firmer feeling in the land-market; and, secondly, to many larger properties having been raised to their fair market value. In the North Island the counties rank thus as to total value: Hawke's Bay, £3,673,889; Oroua, £2,268,854; Waipawa, £2,179,812; Eden, £2,002,677; Cook, £1,885,856; Wairarapa South, £1,872,035 ; Patangata, £1,863,936 ; Wairarapa North, £1,831,209; Rangitikei, £1,475,473 ; Manukau, £1,385,330; Hawera, £1,247,436; Wanganui, £1,176,106; Wairoa, £1,101,072; and

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Hutt, £1,030,745, all the others having a total value of less than £1,000,000. Whangaroa, with a value of £63,825, stands at the bottom of the list. The North Island counties may be classed into four groups — Auckland Provincial District, excepting Waiapu and Cook Counties ; East Coast, from Waiapu County to Waipawa; and West Coast, from Clifton to Horowhenua, in each of which the total value is about £11,000,000; and then, from Pahiatua- to the Hutt, there is a total value of something over £5,000,000. These figures exclude boroughs. Selwyn still has the honour of being the richest county in the colony, its value being £7,446,756, and with its neighbour, Ashley—£3,Bol,34l—(the second in the colony), makes £11,248,097, nearly equal to the value of all the Auckland Counties. Next in the South Island to Ashley comes Southland, with a value of £3,739,513; then Ashburton, £3,630,383; Geraldine, £3,257,696; Waitaki, £2,709,379; Waimate, £2,462,433; Marlborough, £1,837,632; Wallace, £1,364,016; Taieri, £1,330,718; Waimea, £1,196,226 ; Clutha, £1,151,046; Akaroa, £1,169,379; and Westland, £1,048,156, the remaining counties having a value of less than £1,000,000, Sounds—■ £171,095 —being the lowest. Stewart Island has a value of £85,021, and in the tables is included in the South Island. The total improved value of all the counties in Canterbury is £22,504,009, and of those in Otago and Southland, £15,333,847, the Canterbury counties having increased nearly £2,000,000 since 1888, and the Otago and Southland counties nearly £1,000,000. Some of the road districts in the South Island reach a very high total—Levels, £1,539,999, being the highest, and next are Ellesmere, £1,227,768, and Waipara, £1,187,535. In the North Island, Featherston Road District has a value of £1,138,953. There is a wide margin between these totals and £6,031, the total of landed properties in the Upper Hurford Road District, Taranaki County. Small road districts are very numerous in the North Island, and particularly so in several Auckland counties and in Taranaki County. In Eden, Manukau, Waikato, Waipa, and Peninsula Counties the value of the improvements is higher than that of the unimproved land; and in Hutt County the value of improvements nearly reaches that of the land. Selwyn County has improvements assessed at £2,549,817; Southland, £1,292,111; Hawke's Bay, £1,115,306; and Eden, £1,010,269. The following counties have improvements assessed at nearly one million : Oroua, £970,437 ; Geraldine, £941,513 ; Ashburton, £938,917 ; Waipawa, £931,930; and Ashley, £927,930. A careful examination of parts of the tables will repay any one taking the trouble to compare the proportions improvements bear to land, and it will be seen how much more has to be expended in bush country than in some open plains where there is no timber. A higher total of improvements cannot always be taken as indicating that properties in a district are in what is usually known as a more highly improved "condition, for allowance has to be made for the cost necessary to break in the land in the first instance. The result of the assessment for the four largest boroughs or cities are, — Improved Improve- . Unimproved Value. ments. Value. £ £ £ Auckland 4,934,288 2,453,472 2,471,496 Wellington ... ... ... ... 5,865,778 2,432,749 3,440,182 Christchurch ... ... ... 3,403,566 1,527,626 1,820,770 Dunedin ... ... ... ... 4,193,422 2,069,905 2,124,467 In considering these figures, it must be remembered that Wellington has no populous and valuable boroughs close to it, as the other cities have. The second-class boroughs in the colony rank thus for improved value : Napier, £1,275,853 ; Invercargill, £959,140; Nelson, £942,370; Lyttelton, £851,730; Sydenham, £821,060; Oamaru, £612,571; Wanganui, £543,403; St. Albans, £524,822 ; Palmerston North, £489,618; Caversham, £466,074; Timaru, £442,830; and Devonport, £407,333; Patea, with £43,378, has a less value than any other borough in the North Island, while Alexandra, £13,578, and Hampden, £13,195, have the lowest value in the South. When making my calculation in 1891 for land-tax I considered that improvements had, in the 1888 assessment, been undervalued by £6,000,000. The total of improvements in 1888 was £35,640,335, and in 1891, £46,365,297, an increase of £10,724,962. A large part of this may be fairly attributed to improvements effected since 1888. In the estimate a liberal allowance was made as to the number of owners from whose properties the full £3,000 for the value of improvements would be deducted; and I am of opinion that if there had not been any increase in the value of country land, your estimate of £266,847 for land-tax and graduated land-tax would have been somewhat exceeded; but the increased values have caused it to be materially exceeded. Although improvements are valued at £10,724,962 more than in 1888, the unimproved value of land is nearly the same, the figures being—lBBB, £75,497,379, and 1891, £75,787,895; but if improvements had been correctly assessed in 1888, the unimproved value would have been about £69,000,000 only. Having to obtain a valuation of improvements that had to stand the criticism of owners and to be submitted to the test of Boards of Review, caused the assessment to be exceptionally difficult, and more than usually arduous. I have much pleasure in being able to say that the efforts of all who had any part in the assessment to make it fair and equitable have been as successful as could have been expected or hoped for ; and I gladly take this opportunity of acknowledging the ready and willing assistance afforded by the large majority of landowners in making a just and even valuation. lam aware that some properties are assessed at less than their actual value, but this is inevitable ; and steps will be taken, as provided by law, for having such under-valuations adjusted. A careful revision of values will occupy considerable time, and I trust to remedy by degrees any defects of importance that now exist,

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Among so many assessors there must be some who are not well qualified. On the other hand, I can say that very many are excellent judges of land, and that they exhibited in the performance of their duties good business capacity, very considerable tact, and much energy and industry. To be a good assessor requires many qualifications, and I am free to admit that in numerous instances we obtained services for which the price paid was no adequate remuneration. The satisfactory completion of a triennial assessment of land would not be a possibility without the assistance of a clerical staff the members of which took a keen interest in their duties, and were willing to work long hours at high pressure, and I have pleasure in acknowledging the successful efforts of both permanent and temporary staffs to get through exceedingly heavy work that frequently had to be done by a given day. I am indebted for most valuable co-operation in conducting the assessment to Mr. J. McGowan, Deputy-Commissioner of Taxes, and Mr. G. Campbell, Chief Clerk. This is the fifth general assessment in which we have worked together, four having been under the direction of the first Commissioner, the late Mr. Sperrey, to whose earnestness in his duties, energy, and ability, well known as they were, I take leave to bear my testimony. I have, &c, Chas. M. Ceombib, The Hon. the Colonial Treasurer. Commissioner of Taxes.

RESULTS OF ASSESSMENT UNDER LAND AND INCOME ASSESSMENT ACT, 1891, MADE AS AT 1st NOVEMBER, 1891. Statement showing Value of Land including Improvements, Value of Improvements, and the Unimproved Value of Land in the Districts of Local Bodies. Summary.

Counties.

Actual Value, including Improvements. Value of Improvements. Unimproved Value. lounties ioroughs £ 85,818,167 36,406,862 £ 27,922,735 18,442,562 £ 57,880,233 17,907,662 Total 122,225,029 46,365,297 75,787,895*

District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. Mongonui County — Kaitaia Riding Oruru Road District Orouaiti Road District Mongonui Riding, outlying .. £ 113,411 44,593 17,180 20,974 £ 22,830 9,312 2,221 9,644 £ 90,581 35,281 14,959 11,330 Hokianga County — Whangape Riding Kohukohu Riding Waihou Riding Taheke Riding Rawene Riding Omapere Riding £ 72,067 51,561 71,155 108,423 39,591 79,568 £ 5,933 13,326 4,600 7,971 11,398 13,180 £ 66,134 38,235 66,555 100,452 28,193 66,388 Total of county 196,158 44,007 152,151 Whangaroa County —■ Whangaroa Riding Totara Riding Kaeo Riding Total of county 422,365 j 56,408 365,957 Total of county Bay of Islands County — Waimate Riding Russell Riding Kawakawa Riding Pakaraka Riding 24,018 18,261 21,546 63,825 22,446 8,222 5,396 8,828 15,796 12,865 12,718 41,379 Wliangarei County — Otonga Road District Otonga East Road District .. Ngunguru Riding, outlying .. Hikurangi Road District Kaunhohore Road District .. Kamo Town District Hikurangi Riding, outlying.. Kensington Road District .. Whangarei Town District .. Maunu Road District Maunu Riding, outlying Whareora Road District 12,190 17,838 39,251 13,807 16,121 17,732 90,630 20,980 49,881 48,356 12,598 8,677 0,644 5,334 7,531 4,801 9,820 10,940 26,411 13,299 28,862 21,455 5,282 3,819 5,546 12,504 31,720 9,006 6,301 6,792 64,219 7,681 21,019 26,901 7,316 4,858 96,718 63,302 78,026 127,023 37,032 11,333 32,574 36,518 59,686 51,969 45,452 90,505 Total of county 365,069 117,457 247,612 * In several instances the ur "hi3 is owing chiefly to alteratio: [improved is made b' 'alue, togf Boards o: ither with the value of improvements, does not equal the impro' [ Review. ■ed value.

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District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. District. Actual Value, including Improvements. Value o( I UnImprove- | improved ments. "Value. Whangarei County —continued. Parua Road District Manaia Riding, outlying Maungakaramea Road District Ruarangi Road District Waikiekie Road District Mangapai Riding, outlying .. Waipu North Road District.. Waipu Riding, outlying Total of county Hobson County — Dargaville Riding Wairoa Riding .. .. i Okahu Riding .. ., Aratapu Riding Kopuru Riding 523,420 107,733 34,437 45,944 77,242 60,618 £ 21,712 22,415 19,561 10,134 20,455 11,983 21,829 47,270 207,417 £ 8,435 7,275 10,183 3,540 3,508 4,554 8,182 17,542 14,907 3,949 13,113 29,705 22,360 316,003 £ 13,277 15,140 9,378 6,594 16,947 7,429 13,647 29,728 92,766 30,488 32,831 47,537 38,258 Manulcau County — Awhitu Road District Pollock Settlement Road Dist. Waipipi Road District Waiuku Road District Waiuku Riding, outlying Pakuranga Road District .. Howick Township Road Dist. Paparoa Road District East Tamaki Road District.. Turanga Road District Maraetai Road District Otahuhu Road District Mangare Road District Papatoitoi Road District Manurewa Road District Papakura Road District Wairoa Road District Opaheke North Road District Papakura Town District Hunua Road District Mauku Road District Karaka Road District Pukekohc West Road District Pukekohe East Road District Pukekohe Riding, outlying .. Opaheke Road District Paparata Road District Pokeno Road District Maungatawbiri Road District Mercer Road District Maungatawhiri Rdg., outlying £ 29,800 10,732 89,714 54,284 26 49,700 10,221 10,620 95,264 22,296 10,333 61,900 178,091 51,710 30,602 41,209 81,630 34,717 22,148 20,320 48,332 24,875 118,816 89,216 1,123 41,362 38,425 36,621 28,804 15,984 36,455 £ 14,752 5,515 50,891 29,473 27,415 5,832 5,743 55,818 11,587 3,815 34,532 81,709 29,660 13,578 21,248 51,363 17,207 13,605 4,953 22,773 7,405 64,947 45,759 227 24,968 25,111 19,620 18,434 7,435 5,683 £ 15,048 5,217 38,823 24,811 26 22,285 4,389 4,877 39,446 10,709 6,518 27,368 96,382 22,050 17,024 19,961 30,267 17,510 8,543 15,367 25,559 17,470 53,869 43,457 896 16,394 13,314 17,001 10,370 8,549 30,772 Total of county 325,974 84,094 241,880 Otamatea County — Tokatoka Riding Matakohe Road District Matakohe Riding, outlying .. Mareretu Riding Paparoa Riding Wairau Riding Whakapirau Road District .. Mangawai Road District Kaiwaka Riding, outlying .. 33,683 27,818 12,162 20,244 32,722 34,197 29,020 22,057 46,593 5,923 8,060 2,775 3,779 21,133 17,842 13,377 10,432 18,200 27,760 19,758 9,387 16,465 11,589 16,355 15,643 11,625 28,393 Total of county 258,496 101,521 156,975 Total of county 1,385,330 721,058 664,272 Rodney County — Albertland North Road District Mainene Road District Albertland South Road District Wharehine Road District .. Hoteo Riding Tauhoa Road District Komokoriki Road District [ Ahuroa Road District ) Omaha Road District Matakana West Road District Matakana East Road District Eastern Mahurangi R.D. Upper Mahurangi Road Dist. Lower Mahurangi Road Dist. Puhoi Road District . 7,086 7,030 26,025 12,966 46,393 19,906 14,685 1,961 2,581 16,582 4,682 14,065 9,576 3,772 5,125 4,449 9,443 8,284 32,328 10,330 10,913 Coromandel County — Harataunga Riding Mercury Bay Riding Total of county Thames County — Hastings Riding Waiotahi Riding Kauaeranga Riding Parawai Riding Totara Riding 140,946 76,174 217,120 35,262 15,375 50,637 105,684 60,799 166,483 39,719 14,455 8,557 11,056 48,907 14,977 21,473 8,736 7,799 2,661 5,729 28,840 5,512 7,426 30,983 6,656 5,896 5,327 20,067 9,465 14,047 41,913 6,395 30,520 39,856 134,329 8,112 2,178 12,765 19,268 42,243 33,801 4,212 17,755 20,588 92,086 Total of county 253,013 84,566 168,442 Total of county 293,235 119,922 173,313 OMnemuri County — Waitoa Riding Paeroa Riding Waitekauri Riding.. Karangahake Riding 81,085 07,446 40,988 15,185 9,579 21,861 6,516 2,566 71,506 45,585 34,472 12,619 Waitemata County — Mairetahi Riding .. Kaukapakapa Road District Kaukapakapa Riding, outlying Helensville Town District .. Wainui Riding, outlying Whangaparoa Road District Pukeatua Road District Takapuna Riding Birkenhead Riding Northcote Riding Waitakerei Riding Waikomiti Riding 63,524 48,064 37,053 40,639 33,250 7,845 36,676 116,966 37,142 52,948 8S,666 69,239 25,060 17,617 11,208 32,611 14,701 3,040 9,020 40,154 12,224 20,361 32,384 25,064 38,464 30,447 25,845 8,028 18,549 4,805 27,656 76,812 24,918 32,587 56,282 44,175 Total of county Raglan County — • Onewhero Road District Onewhero Riding, outlying .. Whangape Riding .. Waingaro Riding .. Tβ Akau Road District Whaingaroa Road District .. Karioi Riding, outlying Karamu Road District Karamu Riding, outlying .. Pirongia Road District 204,704 11,020 42,559 72,779 80,722 36,605 25,805 39,858 20,944 4,574 23,075 40,522 3,864 700 11,364 15,254 9,990 7,529 14,115 6,955 233 6,992 164,182 7,156 41,859 61,415 05,468 26,615 18,276 25,743 13,989 4,341 16,083 Total of county 632,012 243,444 388,568 Eden County — Arch Hill Road District Eden Terrace Road District.. Point Chevalier Road District Mount Albert Road District.. Avondale Road District Mount Roskill Road District ' Mount Eden Road District .. Epsom Road District One-tree Hill Road District.. Remuera Road District Tamaki West Road District.. Panmure Township Road Dist. Mount Wellington Road Dist. 89,195 88,991 112,805 152,068 89,405 112,872 345,617 148,635 179,717 420,203 96,367 15,300 151,502 45,988 52,615 85,060 84,176 47,847 47,611 197,869 65,210 83,181 197,961 24,791 9,427 68,533 43,207 36,348 27,745 67,892 41,558 65,261 147,748 83,425 95,536 222,242 71,576 5,873 82,969 Total of county Waikato County — Rangiriri Riding Kirilririroa Road District Tamahere Road District Cambridge Road District 357,941 164,403 338,043 65,076 115,252 55,944 232,545 36,286 75,244 76,996 280,945 108,459 105,398 28,790 40,008 Total of county 082,774 400,019 282,655 Piako County — Waitoa Road District To Aroha Town District . ; - Te Aroha Riding, outlying . ■. ■ ■ Matamata Road District 250,927 34,098 49,717 78,474 109,893 21,383 18,612 24,004 141,034 12,715 31,105 54,470 Total of county 2,002,677 1,010,269 991,380

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District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. Distriot. Actual Value, including Improvements. Value oi Improvements. Unimprove' Value. Piako County —continued. Matamata Riding, outlying .. Taotaoroa Road District Patetere Riding £ 7,971 42,923 225,274 £ 1,470 15,544 70,589 £ 6,501 27,379 154,685 Hawke's Bay County — Petane Riding Puketapu Riding Okawa Road District Meanee Riding, outlying Papakura Road District Taradale Town District Erewhon Road District Maraekakahu Road District Heretaunga Road District .. Clive Road District Havelock Road District £ 282,948 383,041 553,169 112,942 136,151 82,711 167,565 353,460 649,316 356,665 595,921 £ 91,136 161,864 189,394 43,885 39,391 32,136 28,200 87,089 183,078 106,482 152,651 £ 191,812 221,177 363,775 69,057 96,760 50,575 139,365 266,371 466,238 250,183 443,270 Total of county 689,384 261,495 427,889 Waipa County — Newcastle Road District Ngaruawahia Town District Hamilton Riding Tuhikaramea Road District.. Pukekura Road District Mangapiko Riding Rangiaohia Road District .. Te Awamutu Town District.. Kihikihi Town District 63,362 15,295 60,216 18,855 127,822 71,931 71,269 21,732 13,604 24,682 9,522 28,458 9,743 71,917 48,066 49,079 14,478 10,241 38,680 5,773 31,758 9,112 55,905 23,865 22,190 7,254 3,363 Total of county 3,673,889 1,115,306 2,558,583 Total of county Tauranga County — Katikati Road District Katikati Riding, outlying .. Te Puna Road District Waimapu Riding, outlying .. Te Puke Road District Maketu Riding, outlying 464,086 34,412 6,871 35,135 77,830 68,015 60,460 266,186 17,453 1,339 8,340 29,437 29,514 24,271 197,900 16,959 5,532 26,795 48,102 38,501 36,189 Waipawa County — North Ruataniwha Road Dist. Waipawa Road District Waipawa Town District Ruataniwha Road District .. Takapau Road District Ruataniwha Riding, outlying Waipukurau Road District .. Norsewood Road District Ormondville Road District .. Ormondville Town District .. Danevirke Road Disirict Danevirke Town District Maharahara Road District .. Woodville Road District Maungaatua Road District .. Kumeroa Road District 277,963 60,537 70,462 302,324 142,774 38,926 307,630 163,826 66,470 24,189 299,028 59,179 60,245 118,042 81,860 106,357 99,849 19,553 41,147 134,862 70,910 24,238 117,720 68,835 21,052 18,749 99,596 26,714 27,924 67,416 40,528 52,837 178,114 40,984 29,315 167,522 71,864 14,688 189,910 94,991 46,986 5,440 199,432 32,465 32,321 50,626 41,332 53,705 Total of county 282,723 110,354 172,078 Botorua County — North Riding South Riding 90,627 77,744 43,912 10,170 46,715 67,574 Total of county Total of county 2,179,812 931,930 1,249,695 168,371 54,082 114,289 Whakatane County — Whakatane Road District .. Omataroa Riding, outlying .. Opotiki Road District Opotiki Town District Waioheka Riding, outlying .. Waikana Riding 94,500 302,904 128,480 35,655 49,088 53,158 29,790 12,430 48,499 21,265 64,710 290,474 79,981 14,390 49,088 49,578 Patangata County — Patangata Road District Kaikora North Town District Oero Road District Tamumu Road District Wanstead Road District Wallingford Road District .. Porangahau Road District .. Weber Road District 150,513 34,094 290,163 510,024 126,040 341,297 295,286 116,519 54,144 16,471 91,751 173,487 51,189 142,285 128,153 51,547 96,369 17,623 198,412 336,537 74,851 199,012 167,133 64,972 3^580 Total of county 663,785 115,564 548,221 East Taupo County .. Total of county 1,863,936 709,027 1,154,909 301,681 9,575 292,106 Clifton County — Mokau Riding Tikorangi Riding Ngatimaru Riding .'. West Taupo County .. 235,997 9,591 226,406 272,738 102,070 66,517 19,344 34,448 2,281 253,394 67,622 64,236 Kawhia County 354,269 4,218 350,051 Islands — Great Barrier, &c. Waiheke, &c. 55,284 71,343 12,710 31,132 42,574 40,211 Total of county 441,325 56,073 385,252 Waiapu County — Matakaoa Riding Awanui Riding Piritarau Riding Waipiro Riding Tokomaru Riding Total of county 472,548 104,457 14,175 93,249 157,336 103,331 130,986 1,882 3,370 42,986 47,176 35,572 102,575 10,805 50,263 110,160 67,259 341,062 Taranaki County — Waitara West Road District Raleigh Town District Egmont Road District Henui Road District Moa Road District Inglewood Town District Mangorei Road District Waiwakaiho Road District .. Elliott Road District Carrington Road District Frankley Road District Barrett Road District Omata Road District Upper Hurford Road District Tataraimaka Road District.. Oakura Road District Okato Road District Stoney River Road District.. Opunake Town District 102,684 33,093 65,412 28,400 179,472 16,049 24,317 30,024 13,758 18,713 19,929 30,128 31,031 0,031 24,242 43,573 44,239 233,117 25,367 39,109 18,949 24,716 13,579 71,508 8,501 9,940 13,621 5,102 7,095 8,818 10,913 13,947 3,078 10,740 16,521 16,451 59,106 13,794 63,575 14,144 40,696 14,821 107,964 7,548 14,377 16,403 8,656 11,618 11,111 19,215 17,084 2,953 13,502 27,052 27,788 174,011 11,573 Cook County — Tolago Riding Waikohu Road District Waimata Road District Ormond Road District Poverty Bay Road District .. Whataupoko Road District .. Kaiti Road District Patutahi Road District Arai Road District Arai Riding, outlying 253,056 515,420 212,237 69,033 215,897 83,442 44,839 198,905 207,442 85,585 81,265 197,040 78,294 29,946 86,090 46,819 18,547 77,117 82,552 12,474 171,791 318,380 133,943 39,087 129,807 36,623 26,292 121,788 124,890 73,111 Total of county 969,579 365,488 604,091 Total of county Wairoa County — Waikaremoana Riding Clyde Town District Clyde Riding, outlying Mohaka Riding 1,885,856 493,765 45,341 233,435 328,531 710,144 130,834 23,177 72,284 86,550 1,175,712 361,236 22,164 161,151 241,481 Stratford County — Manganui Road District .. East Riding West Riding Stratford Town District Ngaire Road District South Riding, outlying 102,603 275,407 69,488 42,800 56,892 13,155 36,173 15,465 20,963 14,788 25,454 66,430 259,942 48,525 28,012 31,438 13,155 Total of county 1,101,072 312,845 Total of county 560,345 112,843 447,502 786,032

7

8.—20

District. Actual Value, including Improvements. Value of ' UnImprove- improved ments. Value. District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. Hawera County —■ Waimate Boad District Manaia Town District Waimate Biding, outlying .. Eltham Riding Normanby Town District .. Hawera Riding, outlying Mokoia Riding & 692,608 26,111 4,000 166,885 14,469 228,278 115,085 £ 249,293 15,987 58,320 7,502 73,679 34,762 £ 443,315 10,124 4,000 108,559 6,967 154,599 80,323 I Pahiatua County — Mangahao Riding Pahiatua Town District Pukemiku Biding, outlying .. Makuri Riding Mangaone Riding Puketoi Riding £ 127,102 60,004 60,859 84,516 81,029 97,890 £ 44,881 28,115 27,665 26,299 29,590 23,216 £ 82,221 31,889 33,194 58,217 51,439 74,674 Total of county Total of county 511,400 179,766 331,634 1,247,436 439,549 807,887 Patea County — Patea West Road District .. Patea Bast Road District .. Kohi Road District Wairoa Road District Motoroa Road District Waitotara-Momahaki Rd. Dist Okutuku Road District Whenuakura-Waitotara R.D. Waverley Town District Waverley Riding, outlying .. 185,947 121,905 50,275 50,968 25,211 91,802 50,716 125,918 23,944 96,989 70,436 36,195 24,693 18,163 11,546 39,259 24,526 56,295 16,137 4,103 115,511 85,710 25,582 32,805 13,665 52,543 26,190 69,623 7,807 92,886 Wairarapa North County — Akiteo Road District Castlepoint Road District .. Masterton Road District Wainuioru Riding, outlying.. Mauriceville Road District .. Upper Taueru Road District Eketahuna Road District .. Alfredton Road District 247,343 304,561 655,865 149,992 100,760 86,246 165,578 120,864 71,027 142,897 312,507 59,191 45,942 43,125 56,991 42,136 176,316 161,664 343,358 90,801 54,818 43,121 108,587 78,728 Total of county 1,831,209 773,816 1,057,393 Total of county Waitotara County — Tokomaru Riding Waitotara Biding Brunswick Biding Westmere Biding 823,675 301,353 522,322 Wairarapa South County — Taratahi-Carterton Rd. Dis... Featherston Road District .. Featherston Town District .. 685,895 1,138,953 47,187 271,783 462,649 33,539 414,112 676,304 13,648 117,543 278,238 179,244 156,643 30,411 90,647 80,623 69,145 87,132 187,591 98,621 87,498 Total of county 1,872,035 767,971 1,104,064 Total of county Wanganui County — Mangawhero Boad District .. Upper Wangaehu Boad Dist. Mateongaonga Biding Kaukatea Biding Purua Riding Kaitoke Biding 731,668 503,895 250,615 60,623 84,367 161,235 115,371 270,826 78,593 72,510 27,724 42,179 81,547 43,468 460,842 425,302 178,105 33,333 42,188 79,688 71,903 Hutt Comity — Horokiwi Riding Porirua Riding, outlying Johnsonville Town District .. Epuni Riding Mungaroa Riding Wainuiomata Riding Makara Road District Seatoun Road District 194,930 309,934 46,313 181,012 115,898 73,686 81,178 27,794 130,422 149,164 24,794 70,160 54,912 27,556 40,081 13,476 64,508 160,770 21,519 110,852 60,811 46,130 41,097 14,318 Total of county 1,176,106 346,021 830,519 Total of county 1,030,745 510,565 520,005 Bangitikei County — Paraekaretu Riding Makohau Riding Maungaraupi Riding Lethbridge Town District .. Wangaehu Riding, outlying.. Porewa Riding Okakapu Biding Bulls Town District Clifton Biding, outlying Rangitoto Riding 526,368 132,768 200,272 21,386 125,136 131,902 73,974 38,024 115,837 109,806 186,086 48,163 97,094 14,503 31,411 68,555 42,808 29,058 48,897 38,807 340,282 84,605 103,178 6,883 93,725 63,347 31,166 8,966 66,940 70,999 Collingwood County — Collingwood Road District .. Aorere Riding, outlying Takaka Road District Takaka Riding, outlying 132,768 13,160 155,877 22,105 38,733 94,035 13,160 97,678 18,503 58,199 3,602 Total of county 323,910 100,534 223,376 Total of county 1,475,473 Buller County — Karamea Riding Wareatea North Riding Wareatea South Riding Lyell Riding Charleston Riding 267,454 211,027 79,409 39,235 54,004 21,147 92,451 28,856 11,723 13,545 246,307 118,576 50,553 27,512 40,459 605,382 870,091 Oroua County — Kiwitea Road District Halcombe Town District Manchester Boad District .. Manawatu Boad District Fitzherbert Boad District .. 638,775 16,578 753,850 570,524 289,127 220,714 11,194 314,538 281,483 142,508 418,061 5,384 439,312 289,041 146,619 Total of county 651,129 167,722 483,407 Total of county 2,268,854 Inangahua County — Hampden Riding Boatman's Riding Reefton Riding Murray Riding Crushington Riding Antonio's Riding 348,564 116,307 251,397 22,332 34,717 101,631 26,376 30,303 182,400 7,759 5,069 23,078 322,188 86,004 68,997 13,573 29,648 78,553 970,437 1,298,417 Manawatu County — Sandon Riding Mount Stewart Riding Waitohi Riding Campbell Riding Carnarvon Riding .. Kawakawa Riding Awahou Riding 119,958 106,476 115,077 130,449 111,839 119,972 106,400 56,660 47,603 53,538 63,099 41,720 56,245 45,890 63,298 58,873 61,539 67,350 70,119 63,727 60,510 Total of county 874,948 274,985 598,963 Total of county 810,171 364,755 445,416 Grey County — Cobden Riding Brunnerton Riding Waipuna Riding Nelson Greek Riding Bed Jack's Riding Maori Creek Riding Paroa Riding Marsden Biding Hohonu Riding 119,818 130,950 202,853 71,321 93,122 75,268 36,729 31,653 100,176 31,090 5,684 59,916 19,301 24,411 25,630 14,287 1,463 9,580 88,728 125,266 142,937 52,020 68,711 49,638 22,442 30,190 90,596 Horowhenua County— Wirokino Road District Otaki Road District Te Horo Road District 513,468 178,221 166,959 179,396 67,993 60,011 334,072 110,228 106,948 Total of county 858,648 307,400 551,248 Total of county 861,890 191,362 670,528

8.—20

8

District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. Westland County — Arahura Biding \. Kanieri Biding Totara Biding Okarito Riding Jackson's Bay Biding Total of county £ 171,401 159,863 110,847 323,187 282,858 £ 23,862 48,351 3,506 5,530 2,446 £ 147,539 111,512 107,341 317,657 280,412 Selwyn County —continued. Upper Waimakariri Boad Dist. Heathcote Road District Linwood Town District Woolston Town District Taitapu Boad District Spreydon Eoad District Halswell Boad District Lake Coleridge Boad District Rakaia Boad District Springs Boad District Lincoln Boad District Ellesmere Boad District Southbridge Town District .. £ 88,297 560,416 343,906 91,125 100,410 142,579 328,061 235,378363,479 536,332 338,861 1,227,768 41,696 £ 13,751 258,683 200,991 45,888 23,191 44,538 109,042 53,646 116,407 173,442 85,679 364,143 27,475 £ 74,546 301,733 142,915 45,237 77,219 98,041 219,019 181,732 247,072 362,890 253,182 863,625 14,221 1,048,156 83,695 964,461 Waimea County — Moutere Riding Upper Moutere Boad District Motueka Riding .. ...I Motueka Boad District Biwaka Road District Stoke Boad District Dovedale Boad District Waimea West Road District Wai-iti Biding, outlying Wangapeka Biding Stanley Brook Boad District Motupiko Riding, outlying .. Suburban North Road District Wangamoa Biding, outlying Maitai, outlying 37,246 39,593 80,847 92,439 80,861 235,210 31,213 76,447 244,135 75,075 23,970 64,039 100,300 4,823 10,028 15,689 20,785 32,342 46,859 32,705 84,221 12,250 25,275 98,527 21,210 8,942 11,195 43,702 125 2,031 21,557 18,808 48,505 45,880 48,156 150,989 18,963 51,172 145,608 53,865 15,028 52,844 56,598 4,698 7,997 Total of county Akaroa County — Port Victoria Boad District.. Port Levy Boad District Pigeon Bay Boad District .. Little Biver Boad Distict Okain's Bay Boad District .. Le Bon's Bay Boad District.. Town of Akaroa & Wainui B.D. 7,446,756 2,549,817 4,897,419 83,667 107,680 109,831 383,279 98,554 70,810 315,558 29,468 34,950 42,288 86,322 38,065 29,408 133,562 54,199 72,730 67,543 296,957 60,489 41,402 181,996 Total of county 1,196,226 455,858 740,668 Total of county 1,169,379 394,063 775,316 Sounds County — Queen Charlotte Sound pn... Pelorus Sound portion Total of county Marlborough County — Pelorus Road District Havelock Town District Picton Road District Spring Creek Road District.. Omaka Road District Wairau Boad District Awatere Boad District 55,716 115,379 171,095 16,881 29,734 46,615 124,480 38,835 85,645 Ashburton County — Mount Hutt Boad District .. South Bakaia Boad District.. Mount Somers Boad District Anama Boad District Upper Ashburton Boad Dist. "Wakanui Boad District Hampstead Town District .. Rangitata Road District Longbeach Boad District Coldstream Road District .. Tinwald Town District 718,379 512,058 278,236 44,671 570,649 397,205 60,563 320,078 474,331 204,785 49,428 157,398 149,216 42,132 10,585 138,172 96,011 32,779 69,940 141,751 76,096 24,237 560,981 362,842 236,104 34,086 432,477 301,194 27,784 250,138 332,580 128,089 25,191 243,397 21,202 151,484 161,930 317,431 380,134 502,054 69,819 14,530 61,823 56,329 86,807 108,502 95,642 173,578 6,672 89,661 105,601 230,564 271,632 406,412 Total of county 3,030,383 938,917 2,691,466 Total of county 1,837,632 493,512 11,344,120 Geraldine"'County — Mount Peel Boad District .. Geraldine Boad District .. | Geraldine Town District Temuka Boad District Temuka Town District Arowhenua Town District .. Levels Boad District 398,481 491,740 40,415 706,420 54,152 26,489 1,539,999 70,502 157,514 29,511 182,448 33,023 14,850 453,659 327,979 334,226 10,904 523,972 21,129 11,633 1,086,340 Kaikoura County — Clarence Biding Suburban Biding Town o£ Kaikoura Biding .. Conway Biding 64,866 83,285 21,282 181,088 13,011 41,762 14,746 71,920 51,855 41,523 6,536 109,168 Total of county 350,521 141,439 209,082 Total of county 3,257,696 941,513 2,316,183 Cheviot County — Cheviot Boad District 72,913 413,852 Mackenzie County — Tβ Kapo Biding Fairlie Biding Albury Riding 486,765 Total of county 486,765 72,913 413,852 213,333 224,708 297,980 18,068 64,588 63,837 195,265 160,120 234,143 Amuri County — Hanmer Riding Pahau Riding Waiau Riding 328,390 228,287 364,544 43,023 50,069 65,611 285,367 178,218 298,933 Total of county 736,021 146,493 589,528 Total of county Ashley County— Waipara Boad District Ashley Road District Kowai Road District Amberley Town District Oxford Road District Cust Eoad District Mandevillo-Bangiora Bd. Dist. West Eyreton Boad District Eyreton Boad District 921,221 158,703 762,518 Waimate County — Upper Pareora Riding Lower Pareora Biding Hakateramea Biding Otaio Biding Makikihi Biding Deep Creek Biding North Waihao Biding 244,445 177,159 278,325 305,462 230,628 361,079 865,335 59,468 36,516 37,174 64,937 46,339 68,025 181,387 184,977 140,643 241,151 240,525 184,289 293,054 683,948 1,187,535 301,974 501,190 31,727 402,274 158,860 630,668 193,296 393,817 164,654 73,823 149,775 21,933 114,306 56,630 206,311 39,580 100,918 1 010 553 228,151 351,415 9,794 287,968 102,230 424,357 153,716 292,899 Total of county 2,462,433 493,846 1,968,587 Total of county Selwyn County — Avon Boad District Riccarton Road District Templeton Boad District Courtenay Road District Malvern Boad District East Malvern Boad District South Malvern Boad District 3,801,341 927,930 2,861,083 Waitaki County — Ahuriri Biding Otakaika Biding Awamoko Riding Awamoko Riding, outlying .. Papakaio Biding Waiareka Boad District Incholme Biding, outlying .. Kakanui Riding Otepopo Rriding Moeraki Biding 264,477 376,593 103,426 272,649 435,317 483,079 152,146 286,515 209,981 125,196 15,845 69,303 23,088 45,067 164,620 122,434 30,383 65,989 73,642 38,368 248,632 307,290 80,338 227,582 270,697 860,645 121,763 220,526 136,339 86,828 599,885 941,573 371,601 789,843 142,547 114,964 88,035 186,055 372,250 133,490 229,492 46,630 35,271 29,753 414,310 569,323 238,111 560,351 95,917 79,693 58,282 Total of county 2,709,379 648,739 2,060,641

8.—20.

2—B. 20.

9

Actual) Value, including Improvements. Value of Improvements. Unimproved Value. District. Actual Value, including Improvements. Value of Improvements. Unimproved Value. District. Vincent County — Hawea Riding Clutha Riding Lindis Riding Matakanui Riding .. Manuherikia Riding Dunstan Riding Carriok Riding Earnscleugh Riding S, 179,327 74,393 49,187 .82,200 114,366 149,260 75,268 67,594 23,654 18,279 5,369 23,018 26,652 28,413 11,924 16,999 £ 155,673 56,114 43,818 59,182 87,714 120,847 63,344 50,595 Bruce County — Clarendon Riding Mount Stuart Road District.. Waihola Riding Balmoral Road District Tokomairiro Riding Glenledi Riding Crichton Riding Kaitangata Riding Ineh-elutha Road District .. Matau Riding, outlying £ 75,220 110,858 61,762 225,382 170,253 41,390 68,066 68,994 70,043 65,470 £ 29,240 31,114 27,401 84,002 69,723 15,581 21,866 21,337 26,720 29,083 S, 45,980 79,744 34,361 140,780 100,530 25,809 46,200 47,657 43,323 30,387 Total of county 791,595 154,308 637,287 Maniototo County— St. Bathan's Riding Idaburn Riding Mount Ida Riding Kyeburn Riding Puketoi Riding Hyde Riding Serpentine Riding 48,979 48,741 87,634 40,623 29,079 28,824 74,462 Total of county 957,438 356,667 600,771 65,070 57,993 117,171 51,857 43,211 37,236 77,112 16,091 9,252 29,537 11,234 14,132 8,412 2,650 Clutha County — Waipahi Riding Clydevale Riding Pomahaka Riding Wairuna Riding Clinton Town District Clinton Riding, outlying Richardson Riding.. South Molyneux Riding 189,495 110,368 188,717 115,432 21,239 116,253 113,030 296,512 69,841 37,683 51,300 36,755 14,223 42,650 •41,533 •84,659 119,654 72,085 137,417 78,677 7,016 73,603 71,497 211,803 Total of county 449,650 91,308 358,342 Wailiemo County — Green Valley Riding Dunback Riding Macrae's Riding Blue Mountain Riding Meadowbank Riding Bushy Riding Goodwood Riding 48,195 56,117 86,607 67,059 31,770 70,921 57,218 16,012 19,013 24,365 24,098 7,980 26,405 22,222 32,183 37,104 02,242 42,901 23,790 44,516 34,996 Total of county Lake County^ — Matukituki Riding.. Shotover Riding Greenstone Riding Cardrona Riding Queenstown Riding Arrow Riding Kingston Riding 1,151,046 378,644 772,352 Total of county 417,887 140,095 277,792 41,868 25,874 60,052 53,246 59,157 89,391 53,134 5,533 5,289 9,301 18,333 ■20,902 36,168 12,405 36,335 20,585 50,751 34,913 38,255 53,223 40,729 Waikouaiti County — Hawkesbury Riding .; Merton Riding Blueskin Riding North-east Valley Riding 191,778 204,460 133,297 72,474 69,466 114,707 73,368 35,397 122,312 89,759 59,929 37,077 Total of county 382,722 •107,931 274,791 Total of county Taieri County — Deep Stream Riding Halfway Bush Road District North Taieri Riding East Taieri Riding Outram Riding, outlying Outram Town District . Maungatua Riding Kaikorai Riding Grey Town District Otakia Riding, outlying 002,015 395,540 23,498 102,368 133,753 200,874 33,061 116,493 173,233 8,691 : 143,207 ' 81,377 •• 7,233 • 33,994 46,819 38,738 19,799 ' ■ 37,909 74,852 ■• 5,236 53,367 292,938 309,077 314,163 16,205 08,374 86,934 162,130 13,202 78,744 98,381 3,455 89,840 Southland County — Oreti Riding .. Waikaia Riding Winton Riding Invercargill Road District .. Awarua Riding, outlying Lindhurst Road District Waimumu Road District Mataura Town District Hokonui Riding, outlying .. Knapdale Road District Tuturau Road District Otaraia Road District Wallacetown Riding Oteramika Road District Wyndham Road District Wyndham Town District ... Toitois Riding, outlying 368,299 276,925 588,090 111,641 159,370 164,872 196,264 I 45,541 I 275,789 251,930 147,778 139,134 242,364 312,423 73,741 22,763 362,589 130,671 70,777 238,764 '33,070 ' 60,006 51,134 30,640 23,132 ' 87,884 ! 86,319 45,045 35,015 120,288 '93,540 31,554 ' 15,219 '139,053 237,628 206,148 348,904 78,421' 99,364 113,738 165,624 22,409 187,905 165,611 102,733 104,119 122,076 218,883 42,187 7,544 223,536 Total of county 1,330,718 399,324 931,554 Peninsula County — Otago Heads Road District .. Portobollo Road District Peninsula Road District Tomahawk Road District .. 33,502 149,024 199,540 .32,080 19,295 73,456 108,158 .19,936 14,207 75,568 91,382 12,144 Total of county Wallace County — Mararoa Riding Waiau Riding Wairio Riding Otautau Town District Otautau Riding, outlying .. i| Orepuki Riding Aparima Riding 3,739,513 i,292,lll 2,440,830 Total of county 414,146 220,845 193,301 209,736 267,814 287,587 14,340 234,200 83,577 206,762 59,215 79,555 ■93,144 ■ 8,325 72,924 35,834 71,242 210,521 188,259 194,443 6,015 161,276 47,743 135,520 Tuapclta County — Teviot Riding James Riding Beaumont Riding Gabriel's Riding Waipori Riding Tapanui Rifling Brown's Riding Clark's Riding Waitahuna Riding 164,789 191,720 69,732 57,392 71,065 148,596 106,414 58,807 70,186 35,640 66,023 11,793 18,539 8,638 61,085 43,611 21,020 29,210 129,149 125,697 57,939 38,853 02,285 87,511 02,803 37,181 40,976 Total of county Fiord County 1,364,016 420,239 948,777 Stewart Island 79,690 85,021 5,831 Total of county Totals of counties .. 938,701 296,165 642,394 85,818,167 27,922,735 57,880,233

8.—20

10

Boroughs.

Borough. Actual "Value, including Improvements. Value of UnImprove- improved ments. Value. Borough. Actual Value, including Improvements. I Value of UnImprove- impr ved ments. Value. Birkenhead Devonport Auckland Parnell Newmarket ,. Newton .. Onehmiga Thames Tauranga Hamilton Cambridge Gisborne Napier Hastings Woodville New Plymouth .. Hawera Patea Wanganui Marton Feilding Palmerston North Foxton .. .. Masterton Carterton Greytown Lower Hutt .. Petone Onslow Karori Wellington Melrose.. .. Picton Nelson .. Kichmond Blenheim Westport Greyrnouth Brunner Kumara Hokitika .. Ross Eangiora Kaiapoi St. Albans ■Christchurch £ 77,532 407,333 4,934,288 366,098 182,353 222,355 250,634 227,171 63,026 90,142 70,279 317,989 1,275,853 372,458 102,226 341,117 84,834 43,378 543,403 83,915 146,884 489,618 85,743 356,860 88,650 115,649 244,075 268,358 144,053 118,728 5,865,778 203,517 88,195 942,370 84,285 378,943 166,987 299,077 115,892 33,565 102,708 16,961 158,017 134,055 524,822 3,403,566 £ 35,199 244,155 2,453,472 227,173 100,026 86,748 139,008 150,624 37,873 45,558 44,758 169,478 608,696 141,866 44,374 175,496 46,920 31,323 253,082 50,179 78,635 179,325 45,988 196,999 57,335 81,554 84,897 125,817 73,250 44,133 2,432,749 74,088 47,006 552,463 40,910 211,302 109,205 184,514 99,726 26,620 84,654 11,711 86,856 87,032 239,634 1,527,626 £ 42,333 163,468 2,471,496 138,775 82,327 135,607 in, 406 76,547 25,153 44,584 25,521 148,511 667,157 230,592 57,852 165,(521 37,914 12,055 290,321 33,736 68,199 310,293 39,755 159,861 31,315 34,095 159,178 145,221 70,803 74,595 3,440,182 129,429 41,189 389,397 43,375 167,481 57,782 114,543 16,166 6,945 18,054 5,250 71,161 47,023 284,938 1,820,770 Sydenham Sumner Lyttelton Akaroa .. Ashburton Timaru Waimate Oamaru.. Hampden Palmerston Hawkesbury Port Chalmers West Harbour .. North-east Valley Maori Hill Roslyn Mornington Dunedin Caversham South Dnnedin .. St. Kilda Green Island Mosgiel Naseby Cromwell Alexandra Roxburgh Lawrence Tapanui Milton Balelutha Kaitangata Arrowtown Queenstown Gore Winton .. Gladstone A venal North Invercargill East Invercargill Invercargill South Invercargill Riverton Campbelltown £ 821,060 102,145 851,730 49,407 223,091 442,830 75,399 612,571 13,195 51,182 45,716 200,043 137,015 276,835 142,890 360,962 284,875 4,193,422 466,074 223,534 118,477 36,962 122,625 24,186 22,168 13,578 20,123 79,066 16,155 76,207 . 53,210 54,976 24,586 65,153 142,708 20,195 26,541 15,269 28,293 42,996 959,140 79,526 59,626 97,380 £ 487,184 41,899 701,240 29,779 132,358 290,369 56,640 333,458 7,966 34,411 25,893 139,097 68,775 146,564 75,542 191,352 159,461 2,069,905 248,916 140,925 41,635 23,377 69,184 21,746 17,510 10,623 16,956 60,482 13,580 62,195 38,663 33,843 19,574 51,629 76,537 12,230 12,716 8,582 12,653 24,611 440,200 36,713 37,602 47,950 18,442,562 £ ■ 333,876 60,246 150,490 19,628 90,733 151,661 18,759 279,113 5,229 16,771 19,823 60,946 68,240 130,271 67,348 169,610 125,414 2,124,467 217,158 82,609 76,842 13,585 53,441 2,440 4,658 2,955 3,167 18,584 2,575 14,012 14,547 21,133 5,012 13,524 66,171 7,965 13,825 6,687 15,640 18,385 517,879 42,813 22,024 49,430 Totals .. 36,406,862 17,907,662

11

8.—20

Comparative Statement of Improved Values, 1888 and 1891, of Land in Counties.

[Approximate Cost of Paper.'— Preparation (not given); printing, (2,500 copies), £15 10s.

Authority: Geoegb Didsbuey, Government Printer, Wellington.—lB92.

Price 6d.]

County. 1888. 1891. County. 1888. 1891. Mongonui Wliangaroa Bay of Islands Hokianga "Whangarei Hobson Otamatea Eodney Waitemata .. Eden Manukau Coromandel Thames Ohinemuri Raglan Waikato Piako Waipa Tauranga Eotorua Whakatane .. East Taupo West Taupo .. Kawhia Islands —■ Great Barrier, &o. .. Waiheke, &c. Waiapu Cook Wairoa Hawke's Bay.. Waipawa Patangata Clifton Taranaki Stratford Hawera Patea Waitotara Wanganui Bangitikei Oroua £ 180,489 71,810 349,441 504,663 536,657 284,362 249,250 273,640 656,300 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 £ 196,158 63,825 365,069 422,365 523,420 325,974 258,496 293,235 632,012 2,002,677 1,385,330 217,120 253,013 204,704 357,941 682,774 689,384 464,086 282,723 168,371 663,785 301,681 235,997 354,269 Manawatu Horowhenua .. Pahiatua Wairarapa North Wairarapa South Hutt Collingwood Buller Inangahua Grey Westland Waimea Sounds Marl borough .. Kaikoura Cheviot Amuri Ashley Selwyn Akaroa Ash burton Geraldine Mackenzie Waimate Waitaki Vincent Maniototo Waihemo Waikouaiti Taieri Peninsula Tuapeka Bruce Clutha, Lake Southland Wallace Fiord Stewart Island £ 536,996 569,274 334,562 1,540,345 1,537,761 1,349,510 279,864 670,788 895,519 499,593 1,309,797 1,194,006 136,906 1,716,044 349,932 I 466,912 791,781 3,436,251 ! 7,021,548 1,005,291 3,174,931 3,094,079 749,974 2,278,351 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 £ 810,171 858,648 511,400 1,831,209 1,872,035 1,030,745 323,910 651,129 874,948 861,890 1,048,156 1,196,226 171,095 1,837,632 350,521 486,765 921,221 I 3,801,341 7,446,756 1,169,379 3,630,383 3,257,696 736,021 2,462,433 2,709,379 791,595 449,650 417,887 602,015 1,330,718 414,146 938,701 957,438 1,151,046 382,722 3,739,513 1,364,016 54,409 63,288 * 1,762,045 793,898 3,182,295 1,644,874 1,474,757 393,138 918,098 t 986,150 681,345 597,036 955,468 1,082,922 1,397,753 55,284 71,343 472,548 1,885,856 1,101,072 3,673,889 2,179,812 1,863,936 441,325 969,579 560,345 1,247,436 823,675 731,668 1,176,106 1,475,473 2,268,854 76,340,57* 85,021 85,818,167 Total counties * Included in Cook County. t Iucluded in Clifton, Taranaki, Hawera, and Patea Counties..