8.—20 a.

The value of land assessed as liaole to pay land-tax is £55,105,290, and the value liable to pay graduated land-tax is £26,743,370. The total estimated number of land-tax payers is 11,407, and of graduated land-tax payers 1,319. The value of improvements upon which the ordinary land-tax will be collected is £9,016,505. The figures set out in this report afford much information that should prove of advantage to those who may wish to study the manner in which the lands of the colony are owned. The tables have stated the results in a form readily understood, but any one who wishes to draw deductions from them in support of any favourite theory will have to make a careful examination for that purpose. Contrasting the improved and the unimproved values should prove highly interesting to those who study some of the many important questions included under the comprehensive phrase " land reform." In making the following remark I wish to protect myself against a possible charge of boasting of the work of this office, but there is no reason why I should not say that this report and that of the 28th July, taken together, give more complete details as to land-values and land-ownership than those published by any colony, and, as far as I know, by any country. Believing this, I may express the hope that the heavy expenditure incurred in compiling these figures will not prove to be money unwisely spent in consequence of scant attention that may be bestowed upon them. Following the plan laid down in 1888, I append a list of those persons and companies who, at the Ist November, 1891, owned more than 10,000 acres of country lands, showing the area and value of their holdings. In these statistics Crown and Native lands, and the lands belonging to local governing bodies, have been omitted. I have, &c, CM. Ceombie, The Hon. the Colonial Treasurer. Commissioner of Taxes.

Table No. 1. OWNERS OF LAND CLASSIFIED ACCORDING TO THE IMPROVED AND UNIMPROVED VALUE OF LAND OWNED BY THEM.

2

Class. Number of Owners. Improved Value. Number of Owners. Unimproved ! Value. Class. Under £100 £100 and under £200 .. £200 „ „ £300 ,. £300 „ „ £400 .. £400 , „ £500 .. 23,709 15,614 11,446 7,790 5,282 £ 950,421 2,208,529 2,723,436 2,629,906 2,312,921 45,192 15,692 7,791 4,612 3,112 £ 1,716,727 2,137,630 1,845,658 1,559,396 1,361,949 Under £100 £100 and under £200 £200 „ „ £300 £300 „ „ £400 £400 „ „ £500 £500 „ „ £600 .. £600 „ „ £700 .. £700 „ „ £800 .. £800 „ . „ £900 .. £900 „ „ £1,000 .. 3,940 3,161 2,349 2,025 1,426 2,103,715 2,012,077 1,735,977 1,697,246 1,339,565 2,184 1,669 1,256 983 830 1,179,169 1,072,335 931,114 828,896 783,016 £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 .. 7,457 2,608 1,336 744 1,424 10,291,448 6,257,042 4,578,375 3,360,266 9,451,080 4,121 1,408 710 437 820 5,709,493 3,392,136 2,462,311 1,953,742 5,690,705 £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 .. 2100,000 „ „ £200,000 .. 2200,000 and over 669 356 104 47 14 9,090,788 10,628,661 7,115,932 6,345,732 5,538,049 381 200 79 18 6 5,364,802 5,996,897 5,328,842 2,549,577 2,562,780 £10,000 „ „ £20,000 £20,000 „ „ £50,000 £50,000 „ „ £100,000 £100,000 „ „ £200,000 £200,000 and over Totals 54,427,175 91,501 92,371,166 91,501