PROPERTY RATE ORDINANCE.

Auckland Chronicle and New Zealand Colonist, Volume 2, Issue 61, 3 October 1844, Page 4

PROPERTY RATE ORDINANCE.

Id the of the Reign of Her Majesty Queen Victoria. SESSION IV. No. 2. Title. AN ORDINANCE for imposing a Rate upon Pro. perty, and for repealing the ** Customs' Ordinance," Session 1, No, 3, and the " Customs' Amendment Ordinance," Session 3, No. 6, (Passed the 28th day of September, 1844.) Preamble. Whereas an Ordinance was enacted by the Govetnor of New Zealand, with the advice and content of the Legislative Council thereof, Session I, No. 3, intituled "An Ordinance to repeal within the said Colony of New Zealand, an Act of the Governor and Council of New South Wales, passed in the Third Year of Her present Majesty's Reign, intituled ' An Act to repeal an Act relating to the Revenue of Customs in New South Wales, and to provide for the general regulation thereof;' and also a certain other Act of the said Governor and Coiinc-iPof New South Wales, passed in the Fourth year of the Reign of Her said present Majesty Queen Victoria, intituled »An Act for increasing the Duties on Spirits, Wines, and other Goods and Merchandize, imported into the Colony of New South Wales and its Dependencies,' and which said Acts of the Governor and Council of New South Wales were adopted, and are now in force within the said Colony of New Zealand and its Dependencies ; and to make provision for the collection of certain Duties on Goods imported into, and for the general regulation of the Revenue of Customs in (be Colony of New Zealand and its Dependencies." And whereas an Ordinance was enacted by the Governor of New Zealand, with the advice and con* sent of the Legislative Council, Session 3, No. 6 intituled "An Ordinance to amend an Ordinance enacted by the Governor and Council of New Zea. land, Session 1, No. 3, to repeal certain Acts of fihe Governor and Council of New South Wales, to make provision for the collection of certain Duties on Goods, imported into, and for the General Regulation of the Revenue of Customs in the Colony of New Zealand and its Dependencies." And whereas the Commerce, Agriculture and general prosperity of New Zealand would be greatly promoted by removing all restrictions on the free intercourse of shipping with its numerous Ports and Harbours. And to that end it is expedient that all Duties imposed upon Goods imported iuto the Colony, and all provisions made for the regulation and protection of the Revenue of Customs by the said recited Ordinances, should be repealed ; and that in lieu ol the said Duties of Customs, a Revenue should be raised by Rates upon Property within the Colony. Be it therefore enacted by the Governor of New Zealand, with tbe advice and conlent of the Legislative Council thereof, as follows < No. % Session 1, and No. 6, repealed. 1. On and after the first day of October, in this present year, tbe said recited Oidinanoe, Session 1, N6V 3, and tbe said recited Ordinance, Session 3, No. 6, shall be repealed ; and all Goods, Wares, and Merchandize, which shall baVe been warehoused under the provisions of the said recited Ordinances, or either of them, and which shall be in Bond, on the said Ist day of October shall be free from all Duties which would have been payable thereon if the said recited Ordinances had not been repealed. Property Rate imposed, 2. On and after the first day of November next, there shall be raised, levied, collected, and paid, in manner hereinafter mentioned, in respect of all property and oett yearly income, within the Colony of New Zealand, a yearly Rate according «o ib* Scale to the Schedule hereunto annexed,

What Property liable, 3. Property liable to tbe Rate hereby imposed* shall comprise every description of Property, whe. ther real or personal, and for the purpose of this Ordinance the value of such property shall be taken to be the marketable value thereof at the date of the Return hereby required to be made iu respect thereof. Income, what and how estimuted 4. Income liable to tbe Rate hereby imposed, shall comprise the nett yearly profits of any Trade, Business, or Profession, Rents arising from Real Property, Interest on Money lent, Pay, Salaries, Annuities, Pensions, and every other description of income, whencesoever, or from whatever source the same respectively may be derived; and for the purposes of this Ordinance the amount of such Income shall be taken to be the probable amount thereof for tbe year following tbe date of such Return. Composition may be made. 5. In lieu of the Rate heieby imposed. It ?Uh\\ be lawful for any peisoo UaMe for the payment of the same, to make a Composition foi such Hate by paying tbe yearly sum of £[2. Rate, §e., when payable, 6. Such Rate <>r Composition shall become payable in four equal quarterly payments, and be paid on the Ist dav r» November, the Ist day of February, the Ist d*y of May, and the Ist day of August in every y<ar; and the first of such quarterly payments shall be made on the Ist day of November next. Provided always that any person who may be liable to such Rate or Composition may pay tbe whole of such yearly Rate or Composition in advance. Returns to be made. 7. On the Ist day of November in this and every succeeding year, every person resident within the Colony, who shall be possessed of property of any uatnre or kind whatsoever, which alone or together, with any such clear yearly Income as aforesaid, shall in the whole amount to the sum of £SO, or upwards, shall deliver to the Collector of the District, or" cause to be left at his office, a Return in the Form or to the effect in tbe Schedule hereunto annexed, setting out in words, at length, the amount of the Rate payabe by him according to such Scale as aforssaid, in respect of the Property and Income for which the Return shall be made. Return to state amount of Rate payable. 8. The Return hereby required to be made shall contain a Declaration that the sum named therein is the highest Rate payable by the person making tbe Return, in respect of tbe Property and Income possessed by bim. Composition how to be made. 9. When any person possessing Property © r Income liable to tbe Rate hereby imposed, shall intend to make a composition in lieu of such Rate such person shall state his intention so to do upon the face of the Return, instead of setting out in manner hereinbefore required the precise amount of Rate that would otherwise have been payable in respect of such Property or Income. Under Estimate a misdemeanor. 10. If any person shall knowingly and wilfully make an under estimate of the amount of tbe Rate payable by him in respect of such Property or Income, or both, he shall be deemed guilty of a misde* meanor. Penalty for neglecting to make Return. 11. If any person hereby required to make such Return as aforesaid shall fail so to do for the space of one calendar month from the time appointed under the provisions of this Ordinance for the making of such Return, (notice in writing of such default having been first personally served on such person,) he shall on conviction forfeit and pay any sum not exceeding £2O, to be recovered in a Summary way, on the information of the Collector ol the District. Penalty for Arrears, 12. If the Rale or Composition on any of the aforesaid Quarter days shall rein in in arrear for the space of one calendar month or upwards, such Rateor Cornpositionjshall thereu|>on|andjtbereafter be increased by one-fourth pa> t (hereof for every calendar month for which it shall have been in arrear, Arreari how to be recovered. -• 13. If any such Rate or Composition "as afoie* - said shall at anv time have been in arrear for the space of three calendar months, such sam, together with auy further sum which may have become due in respect thereof by virtue of the provision last hereinbefore contained, shall be recoverable by Summary proceedings against the person liable for the payment of the same, and shall be leviable by distress and sale. Returns to be published. 14. At the expiration of one calendar month from the day on which Returns are hereby required to be made, tbe collector of the district shall cause a statement of all Returns which shall have been made to be posted in some conspicuous place or places Within tbe District, and shall foiward a copy thereof to the Colonial Secretary for publication in the Covernment Gazette. Such statement shall contain the name and description of the person making the Return, and tbe amount of the Rate for which such person shall have declared his Property and Income to be liable under tbe provisions of this Ordinance. Particulars of Properly, fyc, in certain cases, maybe required. 15. If it shall be made to appear to the satisfaction of the Collector of the District, on the evidence of two respectable householders, that in any Return a true statement of the Rate hereby impose ed has not been made, the Collector in such ca«eishereby authorised to requ ire from the person mat 3 ing such return, a detailed statement in writing, setting forth a description and enumeration of the Property and Income in respect of which such return shall have been made, and of the estimated value thereof. Penalty for not supplyiug particulars. 16. Any person who shall fail to make such

stalementas aforesaid for the space of one calens dar month after receiving notice thereof in writing from the Collector of the District, requiring him so to do, or in any such staieraent shall have made an under estimate of the Rate payable by him, he shall forfeit and pay any sum not exceeding £25, to be recovered in a Summary way. Particulars may be given in evidtnee, 17. When any of the Properly set lorlh in such detailed statement as aforesaid, shall become tbe subject of any action or ruit in which tbe person making such statement shall be a party in which tbe value of such property shall be a material.question, a copy of such statement shewing the value of tbe property as estimated by the pt-rson making the Return, certified under th> hand ot the Collector of the District, maybe given in evidence by tbe opposite party. Receipt for Rate to be given, 18. <*ny person making any pavment under the requirement* <»f this Ordinance rnav demand a receipt lor the same, ami every Collector or other l»< icon receiving such payment is hereby required upon demand made to givi such receipt accordingly* Monies to be accounted for monthly by Collector, 10. All monies received by anv Collector or iv\u:t p.-rson under the authority of this Ordinance, shall be accounted for and paid over monthly to ill.'Coioltial Treasiirer or bin Agent, to the use of Her Majesty, Her Heirs and Successors, for the public uses o< the Colony and support of the Government thereof. Ordinance not to extend to property of Aboriginal Inhabitants. 20. Provided always, that nothing herein con • tained shall be held to extend to the Property or Income of any Aboriginal Native of the Colony. f Appointment of Collectors. 21. It shall be lawful for His Excellency the Governor to appoint persons to act as Collectors of Rates leviable under this Ordinance, subject to tbe approval of Her Majesty ; such Collectors shall be removable on reasonable cau.-e by His Exceellency the Governor, Allowance for Collection. 22. Be it further enacted, that there may be al« lowed to any collector or collectors, who may be so appointed to collect the Rates hereby imposed, for and in respect of all costs, charges and trouble attending the collection thereof, any sum not txceed. ing five per cent on the gross receipts of such collection—and that the sum so to be allowed may be deducted monthly by any such collectors from the gross proceeds of such collection, anything hereinbefore contained to the contrary notwithstanding. Interpretation Claue, 25. All words in this Ordinance denoting a Male person shall be taken to include a Female also. ROBERT FITZROY. Governor. FORM OF RETURN. PROPERTY RATE. Name. Date, Place of abode. I hereby solemnly declare that the Rate payable by me, in respect of my Property and In« come under the provisions of the " Property Rate Ordinance, Session 4, No. 2." and according to the Scale in the Schedule to the said Ordinance annexed, does not exceed the sum of (the sum in words at length.) !», Signed (Or as the case may be.) I hereby give notice that I intend to make a Composition in lieu of the Rate payable by me in respect of my Property and Income during the ensuing twelve mouths* Signed SCHEDULE. When the Property or Income, or both taken together, of any person, shall not exceed— " BATE. e£so it . £ 0 £IOO i £2OO 2 £3OO 3 £4OO 4 £SOO 5 £6OO 6 £7OO 7 «£BOO * 8 £OOO 9 £IOOO 10 Composition 12