THE REPRINT OF STATUTES ACT, 1895"

Appendix to the Journals of the House of Representatives, 1905 Session I, A-06

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1905. NEW ZEALAND.

THE REPRINT OF STATUTES ACT, 1895"

(THIRD AD INTERIM REPORT OF COMMISSIONERS UNDER).

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

REPORT.

To His Excellency the Bight Honourable Lord Plunket, K.G.M.G., X.C.V.0., Governor of the Colony of New Zealand. May it please Your Excellancy— We, the undersigned, being the Commissioners appointed under " The Eeprint of Statutes Act, 1895," have the honour to submit to Your Excellency this further ad interim report as to our proceedings. Our work was interrupted for some little time owing to the illness of one of our members, buo on the whole we have made fair progress, and if the requisite facilities are given us in the Government Printing Office, we hope to be able to present to Your Excellency our final report and the completed results of our labours by the beginning of the next session of Parliament. In terms of subsections (4) and (5) of section 3 of the statute, we, in our last report, drew attention to certain defects in the existing Acts, and suggested amendments. Some of these suggestions were given effect to by the Legislature during last session of Parliament. Our work during the year has disclosed what, in our judgment, are further defects which should be remedied by legislation. They are as follows : — 1. Deceased Persons' Estates Duties Act. (a.) The existing Acts made no provision as to the mode of assessing duty in the case of contingent gifts. Under the Imperial statutes (sections 36 and 37 of " The Succession Duty Act 1853," and sections 17 of " The Legacy Duty Act, 1796") the contingent gift is to be assessed as if absolute, but with provision for adjustment of the proper duty when ascertained. (b.) The existing statutory provisions for determining the value of real property at the date of death are ambiguous and unsatisfactory. Under section 5 (a) of the Act of 1881 as amended by section 8 of the Act of 1885, the value as appearing on the valuation roll in force at the time of the death is taken, with power to the Commissioner to add the value of all buildings and improvements put on the land between the date of the last assessment and the date of the death. No provision, however, is made for a deduction where buildings have been destroyed. Section 6 of " The Government Valuation of Land Act Amendment Act, 1903," provides that where, for the purposes of the Deceased Persons' Estates Duties Acts, a valuation of land is required as a date subsequent or prior to the last valuation thereof, the Valuer-General shall, on the application of the Secretary for Stamps, satisfy himself as to the then value of the land and, if necessary, make a new valuation thereof. It may well be that the Legislature intended this section to supersede the former provisions, but it does not distinctly say so. We suggest that the point be made clear. 2. "The Stamp Act, 1882." (a.) This Act provides for the appointment of Deputy Commissioners, who stamp documents and perform other departmental duties in various parts of the colony. The Commissioner himself, however, is a responsible Minister of the Crown. The Act was framed on the Victorian Statute, but there the Commissioner was the permanent head of the Department, not a Minister. We suggest that the anomaly be removed by altering the title of the Minister to " Minister of Stamps,"

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and the title of Secretary to "Commissioner," thus following the analogy of the Land and Assessment Acts, (b.) Appeals from assessments: Under the existing law the Crown must pay costs unless the Commissioner's assessment is sustained as a whole: hence, where it is confirmed in part only, he pays costs. It seems to us to be equitable that the costs should be in the discretion of the Court, having regard to the extent to which the assessment is confirmed or otherwise, thus following the analogy of other cases. 3. Money payable by the Crown for Compensation Claims under the Public Works Act and Land foe Settlments Acts. We suggest that the place of payment be the Treasury, Wellington, or such other place as is agreed on between the Minister and the claimant. 4. Coal-mines Acts. Under the Act of 1891 leases are granted by the Warden or Commissioner, as the case may be, with the approval of the Minister, but with power to the Governor in certain cases to cancel the lease and himself grant one in the name and on behalf of the Crown. Section sof the Act of 1901 provides that every lease granted under the principal Act shall be signed by the Governor for and on behalf of of His Majesty. It appears to us that in requiring that the Governor should execute the lease, the Legislature must have intended that he should also grant it. We suggest that the functions of the Warden and Commissioner in the matter of these leases be defined. 5. " The Marriage Act, 1904." Section 19 of this Act requires that a minor shall not marry without the consent of the parent or guardian. Section 20 empowers a Judge of the Supreme Court to dispense with the parent's consent where the parent is non compos mentis, or with the guardian's consent where it is withheld unreasonably or from undue motives. Thus there is no power to dispense with the parent's consent where it is withheld unreasonably or from undue motives. This power existed under "The Marriage Act, 1854," but appears to have been inadvertently dropped in the Act of 1880, of which the Act of 1904 is a compilation. We suggest that the Act be amended by extending the powers of the Judge under section 20 to every case where the consent is withheld unreasonably or from undue motives, or the parent or guardian whose consent is required is non compos mentis. 6. Workers' Compensation for Accidents Act. It is not clear whether the benefits of the Act are limited to New Zealand dependants or extend to dependants generally. The doubt on the point should be removed. If the firstmentioned view represents the real intention of the Legislature, the simplest way to give effect to it would be by limiting the term " dependant" to dependants domiciled or resident in New Zealand when the claim for compensation arises. Eespectfully submitting the foregoing matters for Your Excellency's consideration, We have, &c, Robert Stout, \ Fred. Fitchett, J- Commissioners. W. S. Reid, ) Wellington, 20th July, 1905.

Approximate Cost nf Paper — Preparation, not given ; printing (1,486 copiee). £1 6s.

By Authoiity : John Mackay, Government Printer, Wellington.—l9os.

Price 3d.