REGULATIONS UNDER LAND TAX ACT.

Globe, Volume XX, Issue 1512, 20 December 1878, Page 3

REGULATIONS UNDER LAND TAX ACT.

[By Telegraph.] Wellington, December 19. A supplementary “ Gazette” of Wednesday publishes regulations by Order in Council under tire Land Tax Act, 1878. Most of those regulations refer to forms in which the Act is to bo worked, and are printed as schedules to the regulations. They are briefly as follows: — Valuation lists—Tho form of public notice of the deposit of valuation lists is to ho given pursuant to section 24 of the said Act, and tho notice of valuation is to bo given by the deputy commissioner to every person whose name appears in the valuation list as provided by section 25 of the said Act. The form of objection is set out, which is to ho given by any person who considers himself aggrieved by reason of the unfairness or incorrectness of any valuation or by the insertion or incorrectness of any matter therein, as provided by sections 26 and 27 of the said Act. The commissioner may request tho Judge of the Assessment Court to appoint a time and place for hearing objections to and claims for exemption from tho land tax, notification of such time and place to be made in the “ G-azette,” pursuant to section 32 of the said Act,

The land tax register referred to in sections 36 and 37 of the said Act shall bo kept in tho form of tho schedule hereto.

Tho form of oath pursuant to section 38 of tho said Act, verifying the land tux register is there given. When any person whose name is on the land tax register applies under section 39 to have his name removed therefrom, the application shall he in the form in the schedule.

The notice of the Deputy Commissioner’s decision pursuant, to section 40 of the said Act, shall be in the form in the schedule. If the Deputy Commissioner declines to remove the applicant’s name, the applicant shall, if he desires to obtain a summons, pursuant to section 41 of the said Act, file an affidavit setting forth the facts on which lie relies, as entitling him to have his name removed from the land tax register. The judge to whom the application is made may either grant or refuse to issue a summons, as he thinks just. If he determines to issue a summons, the same shall be in the form in the schedule K hereto, and shall name a time and place for showing cause, which any Judge of the Supremo Court may by order enlarge from time to time. Every such summons and every order enlarging the same shall be served on the Deputy Commissioner of the land tax district by delivering at his office a copy of the same. If the party taking out the summons do not attend at the time and place appointed, ho will bo deemed to have abandoned his application, and the summons will bo dismissed with costs. If the Deputy-Commissioner does not appear, the application may, upon an affidavit of service of the summons, bo granted or refused with or without costs, as may be just. Upon the hearing of any such summons the parties shall be at liberty to verify their respective cases in whole or in part by affidavit, but so that the deponent in every such affidavit shall, on the application of the opposite party, bo subject lo bo cross-examined by or on behalf of such opposite party, or after such cross-examination may bo re examined on behalf of the party by whom such affidavit was filed.

The monthly return by the District Land Registrars, and of Registrars of Deeds, under section 43 of the said Act, shall, bo in the form in the schedule," The form of notice and acknowledgment forwarded under section 44 of the said Act, shall be that in the schedule.

The form of public notice to be given under section 45 of the said Act shall be that in the schedule. Before any land is sold under sections 57 and 58 of the said Act for arrears of land tax, a notice in the form in (bo schedule shall be given to the owner thereof as appearing on the land tax register, personally, or sent by messenger or post to his last known place of business or abode. If such owner is absent from the colony the notice may be sent to bis agent. If such person is not known and has no known agent in the colony, the noijioe snail be published in some newspaper circulating in the county or borough in which the land is situated.