THE SESSION'S WORK.

Dominion, Volume 3, Issue 699, 27 December 1909, Page 6

THE SESSION'S WORK.

SUMMARY OF LEGIStATION, PRINCIPAL -MEASURES PASSED. '. ' .: ■■■■"IL- : ' . ■.: •-■ The following is e summary of. the principal legislation of the session:— LAND FOR SETTLEMENTS ADMINISTRATION. Under this Act all settlement land and moneys now vested in tho Crown , or in future acquired shall become vested in the superintendent under the Advances Act Moneys raised under- the principal Act shall be credited in reduction of the public dobt. For the purposes of Tepaying tho moneys, debentures (to bo guaranteed by the Government) shall. be',issued and charged upon the assets of the sopermtendent Not more than , a million may be raised in any one year. Under the Act the areas that may be allocated Mβ limited as follow:—First-class land, 400 acres; second-class land, 1000 acres; third-class land, 2500 acres, or 2500 acres of two or more such classes. The maximum area which may bo leased to the owner of land acquired is redneed to 400 acres of first-class land or 1000 acres of mised classes., In order to give greater facilities far establishing i_pmes and homo farms for workers, land maybe acquired by purchase or- exchange, but; not by ; way of compulsory; taking, w.ithin any borough having a population of not less than 1000 inhabitants, according, to the latest census returns, and within a radius of 20 miles from the boaitdary of such borough. The land so acqniied may be set apart £or the purposes of tho Workers' Dwellings Act, or it may be leased to workers on the renewable lease system. There is a provision to tho effect that every person who is successful in any land ballot, who makes any disposition of his allotment or any part of it, whether-by way of assignment or sublease, shall be disqualified for five years from taking part in any land ballot under the Act / '.■ ! .. ' ■■

DEATH DUTIES ACT, .. Tins Act imposes two descriptions of duty, death duty- in respect of the estates of deceased persons, and gift duty in respect of rifts made, by a person in his lifetime. Death duty is itself of two kinds, estate duty and succession duty. Estate'duty is imposed on the aggregate value of the whole estate of the deceased after deducting debts and liabilities. It will be assessed at a graduated rate, ris,ing from 1 per cent, in the'case of estates of ,£SOO and over to 7 per cent, in the caso of estates of .£20,000, and increasing thereafter by increases of one-third per cent.: for every additional ,£SOOO until a maximium of 15 per cent, is reached. The rate: of estate duty does not depend- in any manner upon tho persons who are entitled to the. property: under the will or intestacy of the deceased; it depends solely upon the total Talue'of tho . estate. This rule, however, is subject to tho exception that the. value of interest acquired by a widow of tho deceased not exceeding £5000 is to bo deducted from tho final balance of' the estate. Succession duty is imposed not upon tho aggregate property of deceased, but upon each- separate interest taken in that property by tho several persons who succeed to the estate, whatner as legatees, devisees, or othorwise.' The rate of the duty .depends upomtlio relationship between the successor and tho deceased. A widow, , child, or grandchild pays no succession dutyi unless the value of the succession exceeds .£20,000, in which casa- succession duty at 2 per cent, is payable;, a man who succeeds to. his wife s property pays 2 per cent, j • other, relatives not more remote than a cousin pay>s per cant.; more remote relatives, and strangers in blood,, pay !10 per cent,; and in all thoso .cases, if tho .value -of the succession exceeds i£20,000, duty, is payablo at double those rates on the surplus above v£20,000. No succession duty is payablo on any property loft on trust for, any charitable, educational,'- religious, ,'or; other public purpose in New. Zealand-— that is. to say, on any "charitable.trust". ;within;tho technical meaning of that term. Although -estates under i1500.-ii.ro exempt from estate duty, they pay succession duty iii the same manner ;■'• as larger estates. .Thus, if the deceased leaves, his whole estate worth' .£sooto a stranger in blood, it will pay ? succession duty at 10 per cent.; but ifj.ho leaves it .to his widow' or children, it will pay neither estate nor succession duty. If ho leaves an estate worth .£20,000 to his widow and children or to a charity, it will pay estate duty at 7 per cent., r but no, succession duty;.but if ho leaves such an estate to a remote relative or tpi, a stranger in blood, it will pay both estate duty at, 7 per cent, and succession duty at 10 per cent. Gift duty is imposed upon all gifts made by any person in his lifetime with tho exception of gifts less than .£SOO invaluo and of gifts on" any charitable trust. Tho rate of duty is 5 per cent, of the value of tho gift. Instead of estate duty and succession duly, Native, land is made subject to,'a special duty called Native succession duty, at tho rate of 2 per cent, of tho "value of the property included in each-succession order issued by the Native; Land Court. Successions under .Wvnluo of .£2OO are exempt ; v - ... ■ ~-.

MAGISTRATES' COURTS AMEND. '•■,'■' • . MENT AC.T.;, -■■■.•■•■.;

The Magistrates' Courts Amendment Act provides that, if the defendant in'an action- in a Magistrate's Court desires to defend the action, he must file in the Court a notice of . his intention' v ,within five days after tho servicfe of the'summons upon him. If he fails to do so, he will not be. , allowed to defend: without the special leave: of the Court, and the ac-tion-will be disposed; of as undefended. Except in the special cases referred to in Clause 5 (which substantially re-enacts the existing law), it is not necessary in any such notice to state the nature 1 of the intended defence. To give time for tho 'filing of the notice, Clause 6 provides for the service of the'summons in all cases seven days before tho day of hearing. The requirement of a notice of in:tention to defend already exists in the case of actions, for penalties under the Industrial Conciliation and- Arbitration Amendment Act, 190 S. ■ The provisions of that Act which deal with the inattor are therefore-repealed as being superseded by the general provisions of this Bill. The ■Act also provides a- short form of statement of claim in -, actions for goods sold and delivered.: The present , pmctico requires a full statement of all dates and particulars, even though accounts have already , been duly rendered by tho plaintiff to tho, defendant. In tho cose of current accounts, this involves a'.considerable amount of unnecessary trouble. The procedure. of the Act is in accordance: with English law.. . . : .

PUBLIC WORKS AMENDMENT.".; Among the provisions of this Act is one to the.effect!that where, for the purposes of any public , work, it is necessary to' construct any tunnel or other underground ■ works, it shall besuffiiiunt in acquiring the land. to. except tho whole or any part of the surface of the land. The revocation of proclamation or of taking land ; may 'be mado prior to the payment of compensation. In certain cases clainis for compensation may. be.filed in and have tlio effect of an award of the Supreme Court. On the hearing of any claim for compensation -it'-shall', not bo lawful for the claimant to adduce evidence in relation to nnj ! ( ..matter not disclosed in the claim, but he may, with the. leave of the Court, amend his_ claim in any. particular. Connecting railways not exceeding one mile in length are not to require the authority of a special Act. land taken for roads may be used for a railway. Under the Act goods may "now bo carried on a railway before its completion. Other provisions relate to the control and maintenance of boundary roads or streets.

ÜBEWERA COUNTRY.; ; ; Tho TJrowera District Native Reserve Act reserves tho Urewora district from tho operations of the Native Land Act A largo area of this district is to bo pnrchnsed by the Crown. Provision is made for granting licenses to cut timber in tho district. ;.: ■ :