ASSESSMENT COURT.

Dominion, Volume 6, Issue 1852, 11 September 1913, Page 11

ASSESSMENT COURT.

"(TWO JUDGMENTS DELIVERED. Two judgments were delivered yesterday by the Assessment Court, comprising Dr. A. M'Arthur, S.M. (president), and Messrs. 0. P. Lynch and 11. E. Leighton (assessors). Tho, first judgment was in regard to tho .objection of W. J. Howell, of Paraparaumu, to tile valuation of certain iVativo lands, of which he is the lessee. Tho judgment of the Court was unanimous, and. held that under Section 12 of the Valuation of Land Act, 1908, Howell, who came under tho denomination of "owner," had the right to object. Tile objector bad not given any evidence as to tho nature of the lessors' interest in the land, or as to the valuo of his own interest. Why this, such an important factor in the objection, had not been done did not appear. The objector had not discharged tho onus imposed upon him by Section 6 of the Act, and, moreover, the lessors were quite satisfied. The Court was of tho opinion that the objection was not in order, inasmuch as the objector did not give—(l) The soiling valuo of the lessors' interest, and'the objector's reasons of attaching that value; and (2) the selling valuo of the lessee's interest, and tne objector's reasons for attaching that valuo. For these reasons, the valuation of the Department must be sustained. At the hearing Mr. F. N. Martin appeared for tho Valuation Department, Mr. F. Newman for the objector, and Mr. M. F. Luckie for Natives interested. The second judgment was on a lejal point raised by Mr. A. de B. Brandon, in connection with the assessments cf Messrs. Niool, Martin, and Wilkins. Tho objectors off ore d their land to tho Government >under Section 31 of the Act. Tho land was not acquire!, and tho valuation was accordingly reduced. Tho objectors contended that tho whole of the reduction should be made on tho unimproved value, whereas the ValuevGenoral had mado the reductions proportionately. Tho Court held that tlio Valuer-General had taken the correct view of the case, If tho objectors' contentions were upheld it might so happen in tho case of very largo improved values that the unimproved values would be reduced to such a" low figure as to be merely nominal, and in some cases plainly absurd. The method of the ValuerGeneral did not seem to impose any hardship or injustice on the objectors.