An Important Case.
[Per Press Association.] Wellington, July 16. Mr Martin, S.M., gave judgment today in a case in which the Bank of New Zealand Estates Company objected to the assessment of their property under the Land and Income Tax Assessment Act, as this was reclaimed land. The contention was that the cost of reclaiming was the cost of improvement. The Magistrate held that until there was some land reclaimed it could not be any improvement, hence the Company was not entitled to a reduction.
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Bibliographic details
Feilding Star, Volume XVII, Issue 15, 17 July 1895, Page 2
Word Count
85An Important Case. Feilding Star, Volume XVII, Issue 15, 17 July 1895, Page 2
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