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Summary of Values. £ s. d. Improved land near homestead... 7,340 acres at £7 ss. ... 51,765 0 0 Waiau Flats ... ... 14,280 „ £5 ... 71,400 0 0 Semi-agricultural land ... 8,900 „ £4 ... 35,600 0 0 Wart 810ck... ... ... 11,650 „ £3 10s. ... 40,775 0 0 Tormore Block ... ... 9,560 „ £3 ... 28,680 0 0 Port Hills ... ... ... 8,174 „ £3 ... 24,522 0 0 Seaward Range ... 11,450 „ £1 17s. 6d. 21,468 15 0 Benmore ... ... ... 12,450 „ £1 15s. ... 21,787 10 0 83,604 £295,998 5 0 The above is my value of the Cheviot Hills Estate. David McMillan. C. M. Crombie, Esq., Commissioner of Taxes, Wellington.

No. 16. The Commissioner of Taxes to the Hon. the Colonial Treasurer. Wellington, 7th December, 1892. I beg to submit papers in the matter of the assessment of the Cheviot Hills property belonging to the estate of the late Hon. William Eobinson. May I refer you to my report (printed) of the 31st October. lam still of opinion that the assessment is a fair one, that it should not be reduced; and I therefore respectfully request that the approval of the Governor in Council be obtained, and the property be purchased at the value specified in the owner's return —£260,220. Eeports are attached from Mr. J. W. A. Marchant, Chief Surveyor, Christchurch; Mr. J. A. Brown, Assessor ; Mr. F. Stephenson Smith, District Surveyor, Waiau; and from Mr. D. McMillan, who recently visited the land and made a special valuation. C. M. Crombie, The Hon. the Colonial Treasurer, Commissioner of Taxes.

No. 17. The Commissioner of Taxes to H. D. Bell, Esq., Wellington. Sir,— Wellington, 22nd December, 1892. Eeferring to the notice of the owners of the Cheviot Hills Estate, calling upon me under the provisions of "The Land and Income Assessment Act, 1891," to reduce the assessed value of the above-mentioned land or estate, I have now to inform you that it has been determined to acquire the said land under the provision of the said Act, and its amendment. The necessary formal notice to this effect will be served upon the owners as soon as possible, unless you will undertake to receive same on their behalf. I therefore shall be glad to see you as soon as may be convenient to arrange as to terms, &c. Yours &c, C. M. Crombie, H. D. Bell, Esq., Wellington. Commissioner.

No. 18. Order in Council authorising Purchase of Cheviot Estate. Glasgow, Governor. ORDER IN COUNCIL. At the Government House, at Wellington, this 29th day of December, 1892. Present: His Excellency the Governor in Council. Whereas under the provisions of " The Land and Income Assessment Act, 1891," the trustees of the estate of the late Hon. William Robinson, of Christchurch, in New Zealand, deceased, as owners of the lands lying within the County of Cheviot, in New Zealand, called or known as " The Cheviot Hills Estate," on or about the 21st day of December, 3891, furnished a return to the Commissioner of Taxes wherein the Value of the said lands for the purposes of the said Act was stated to be £260,220: And whereas in virtue of the powers vested in him under the said Act the said Commissioner assessed the value of the said lands at the sum of £304,826 ; and whereas on or about the 10th day of October last the said trustees gave notice in writing to the said Commissioner to the effect that they were dissatisfied with the amount at which the said lands were assessed, and called upon him to reduce such assessment to the sum at which such lands had been valued in the return so made by the said trustees, or else to purchase such lands at such sum : And whereas the Commissioner has determined not to reduce the assessment so made by him, but to purchase or acquire the said lands subject to the approval hereinafter mentioned : Now, therefore, His Excellency the Governor of the Colony of New Zealand, in exercise and pursuance of all powers and authorities enabling him under " The Land and Income Assessment Act, 1891," and " The Land and Income Assessment Act Amendment Act, 1892," and by and with the advice and consent of the Executive Council of the said colony, doth hereby consent to and approve of the purchase or acquisition from the said trustees by the said Commissioner, on behalf

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