A.—lo

30

and attending useless Assessment Courts have hitherto been a very heavy drag on our resources. Waitemata —No answer. Kaukapakapa—The Eating Bill as sketched is very good. Lake—Proposed mode of rating satisfactory. North Shore—None. Waitakerei West —I have no suggestion to offer. Waitakerei West (J. Cottle)—l have no alteration to suggest. Waitakerei West H. Hunter) —No Iterations to suggest, the Eating Bill sketched in the circular appearing to be based on sound principles. Whangaparoa—We would rather see an acreage rate. Eden —No answer. Epsom—See answer to No. 16. Mount Eoskill—None. Mount Wellington—No answer. Newton—Local bodies to appoint valuer. Panmure —None; we, as a Eoad Board, wish to retain the rating in existence as at present quoted in the Highways Act of 1874. Ponsonby — None. The Bill as sketched is a good one. Waikomiti —The Board do not suggest any alteration ; they consider the Bill a good.one. ManuTcau —No answer. Mercer. —No mention is made of what property it is intended to exempt from taxation. If railway reserves are included our district will then be left in the same position as at present, a good number of the residents here being employed on the railway, and are living within railway boundary. Only exemptions should be educational reserves. Hunua —No alterations. Karaka—A valuation roll for three years, by a local valuator, who as a rule has a better knowledge as to its true value. Maraetai—None whatever. Opaheke—Approve of the principle of the Bill. Otahuhu—lt is quite open to question whether it is politic to rate Crown property. It looks very much like Peter paying Paul. It can only be correctly decided by actual trial. Native lands ought to pay taxes, and the mode proposed seems to be as inexpensive as is possible under the circumstances, provided always that the Government are firm in not remitting the sums due j otherwise it will be unjust to the European population, and will inordinately enrich the Natives. Papakura—Strike it out altogether. Pollock —We are in favour of the Colonial Treasurer's suggestions. Pukekohe East—We consider the present value of land too high to be rated on. Pukekohe West —I heartily approve of the entire Bill as sketched in the circular. Waipipi —A more ready way of dealing with defaulters. Notice in Gazette should be sufficient if owner out of the colony. Wairoa —I have no suggestion to make, other than what is in circular, which I approve of ; and I, as well as others, sincerely hope that the system of annual valuation will be done away with. Thames —No copy of Bill received. Parawai —None. Waitoa —No answer.

Question 14 — continued.

Pialco —Not sufficient time given for consideration. Waikato—"H\a Eating Bill as sketched is considered satisfactory. Kirikiriroa — The Eating Act as sketched is an improvement on previous legislation, more especially in reference to valuation and the payment by a Pnblic Trustee of rates due on the property of absentees. Waipa —No answer. Hamilton—All arrears of rates for any number of years should be paid by the Eeceiver-General or Public Trustee, who should be empowered to pay rates for all absentees and all who fail to pay from whatever cause twelve months after the rate has been levied, and register same against the land in the Supreme Court. Kihikihi—Approves of the PropertyTax Commissioner furnishing Eoad Boards with valuation lists, together with list of alterations owing to change of owner, &c. This system, in my opinion, will facilitate the work of the local bodies, and will be more satisfactory to the ratepayers than that hitherto adopted. Eangiaohia—l think it a good thing to consolidate the Eoad Boards Act by bringing the whole of the law relating thereto under one statute. I also approve of the Property-Tax Commissioner furnishing the district valuation rolls; this will give great satisfaction. But I do not, nor can I see my way to, approve of any local body raising loans for public works by debentures to be paid in the manner indicated. Tuhikaramea—None. Very suitable. Raglan —None. It appears to be very good. Pirongia—The provisions of the Eating Bill are very satisfactory, and this Board cordially indorses the principle that one general valuation by the Property-Tax Department is sufficient for all rating purposes, and that rating should be on the value to sell. Eaglan Town—No answer. WTialcatcme —Native Land Eating Bill. Cook —None. Crown and Native Lands Eating Bill would have been beneficial to this county if clause 11 is complied with. Ormond—No answer. Patutahi—None. Te Arai—That, instead of the Public Trustee valuing the property, the owner himself should put the capital value on it, and, if the Public Trustee does not think it a fair valuation, the property should be put up to auction; if the owner buys it in he should be allowed 10 per cent, reduction: and, moreover, that land should be valued as if improved to its full grazing capabilities, so that owners of land who do not improve their properties would be paying the same proportion as those who do. As it now stands, a man who buys land, and does not improve, has a low valuation, at the same time roads are being made to or through Ids property, and so increasing its value. Poverty Bay—None. Tauranga —No answer. Katikati—No answer. Te Puna—None. I highly approve of all the provisions. Wairoa— The Council approve of the suggestion that the Public Trustee should pay the rates of absentees' sections, but

they consider the County Councils should have the power of appointing their own valuators. Sawke's Say —lt would be of great service to local bodies if one reliable valuation were made by the Government, which was available; but it is quite open to doubt whether the valuations made by the Property-Tax Department are anything like as reliable as those which could be made by the counties themselves appointing a valuer. If the Property Assessment Act remains as at present, there will probably be no valuations made under it that can be utilized as a basis upon which to levy local rates. It does not appear very clear that the proposal to rate the owner of lands upon their value to sell will be any improvement upon the present system of rating the occupier on the annual value of the property he occupies. The circular is not very distinct upon the question of liability. Is it the owner of the land ? Is it the holder of a long lease, whose beneficial interest may be much more valuable than that of the owner? Who is to pay the rates upon lauds leased from Natives where the lease is valuable, and the improvements, which are the property of the tenant, also valuable ? Who is to pay rates in cases where an imperfect title exists ? It seems that the incalculable amount of confusion which would ensue from the adoption of the Property Tax valuations would altogether outweigh any advantage to be derived from it, while it would perpetuate in its worst form the unsatisfactory connection between the Government and local bodies. Heretaunga—No answer. Kereru and Aorangi—Provisions of Native Lands Eating Bill are suitable. The Property-Tax Commismissioner's valuation should certainly form the basis of county and Eoad Board valuations. Maraekakaho—Valuations to he made by the General Government on the same basis as the property-tax; such valuations to remain in forca three years, subject to alterations from time to time should the valuer for the property-tax see occasion. Okawa—None. Would not approve property-tax valuation. Papakura—No answer. Petane —No answer. Te Mata—No answer. IVaipavia —Have no alterations to suggest. Norsewood —None. Oero—That one valuation be made every third year for all purposes of taxation. Ormondvilie —Have no alterations to suggest, Ruataniwha North —Have no alterations to suggest. Tamumu —That, instead of the pro-perty-tax valuations being adopted, one permanent valuator should be appointed for two or more counties, to. be paid, partly by the Government and partly by the counties, who would value all the property in his district for the County Councils and the Eoad Boards, and that the valuation so made should also be the valuation for the property-tax. Woodville — Annual revision. Improvements of considerable value might be made on properties immediately after valuation, such as buildings, and which would escape taxation for three years. TaranaJci —We entirely agree with the proposal to make property-tax valuation the valuation for all local bodies.