A LAND TAX DISPUTE
VALUE OF RESTRICTED MAORI LAND. Presß Association. AUCKLAND, September 6. Mr.* Justice Denniston to-day heard an appeal by the Government Valuer against the decision of Otorolianga Assessment Court in assessing the value of a piece of land owned by a Maori woman at nil. Mr. Tole, Crown solicitor, submitted that the land was assessable under the Land Act whether subject to restriction or not. Mr. Earl, for the respondent, admitted that the land was capable of assessment, but contended that in view of the. restrictions imposed its value at the date of the assessment was nil. Mr. Tole replied that respondent could get the restrictions removed and then dispose of the land, and such being the case he contended that there was a hypothetical value which was assessable. . Mr. Earl said that if the land were offered for sale at the present time it would fetch nothing, because no purchaser under present conditions could get a title, and no one would be so foolish as to try. . His Honor reserved decision.
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Gisborne Times, Volume XXV, Issue 2179, 7 September 1907, Page 1
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175A LAND TAX DISPUTE Gisborne Times, Volume XXV, Issue 2179, 7 September 1907, Page 1
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