The Globe. THURSDAY, FEBRUARY 13, 1879.

Globe, Volume XX, Issue 1556, 13 February 1879, Page 2

The Globe. THURSDAY, FEBRUARY 13, 1879.

In former issues wo had something to say in relation to the now engine of taxation brought forth by the Ministry and countenanced by the Legislature. Wo refer of course to the Laud Tax Act, by which tho Government expects to swell its declining sources of revenue to a not unimportant extent. As wo remarked before, landed property of value loss than

;C-><)() is exempted from llie t;A. and in oil oases improvements aVo to bo treat d ' as if they existed not. How and by what | process of commercial legerdemain the valuers appointed under the Act will bo enabled to disassociate in their minds the enormous increase in tho value of certain lands, which improvements upon the latter or upon laud adjoining it may directly have, is a question which is puzzling a good many people, and which will doubtless bo fought in tho Assessment Courts. These Courts, wo inuy state, are constituted under tho Hating Act of 187 G, and are empowered by certain provisions in the Land Tax Act to hoar and determine all objections to the valuations placed by the sub-com-missioners’employes upon peoples’ landed properties, and also to settle finally all claims for exemption which may bo preferred. Now, as the public is interested in the matter of the technicalities which necessarily surround tho practical manipulation of the Land Tax Act, it may he as well to have a few words of explanation to givo in reference to what the Legislature has enacted on the subject, Tho valuation lists having been sent in to the SubCommissioners, together with the lists of objections and claims to exemption, and the decisions of those officials being given in a kind of primn facie way, any one finding fault with the same, has certain privileges of appeal specified in tho Act. First, wo have it that whore tho notice of objection includes a claim to exemption, the bearing of tho application is to take place “ in the district indicated “by tho claimant.” With this provision, no one will, of course, be found to quarrel. The Sub-Commissioners appointed for the various provincial districts are then to got notified in the Government “ Gazette” tho times and places whore and when the objections are to bo board; the time being fixed at not less than fourteen days after tins announcement. In tho meanwhile, Assessment Courts will have to bo appointed by tho Executive Council in each district, when tho objections are to bo duly weighed in tho judicial balance, in the order ia which they appear on the list. Tho valuers are to bo present to support their valuations, “ or some other officer appointed for the purpose.” Provision is made for tho public appearing by counsel. Tho objections being disposed of by tho Assessment Courts, it becomes the duty of tho SubCommissioners —sometimes called DeputyCommissioners in the published regulations under the Act—to melt all these lists into one, to bo called the Land Tax Register for the purposes of the Act, and in which will be shown descriptions of all taxoos’ properties, the amounts of tho several rates decided upon, and what exemptions have boon determined upon. While before the Courts, any examination of persons claiming exemptions may bo made. Any one aggrieved by the decision of tho Courts can move the Supremo Court to interfere. The SubCommissionors are to be made aware of any change in ownership in lands subject to tho now taxation, by the District Laud Registrars and the Registrars of Deeds. Two weeks before the Ist of April and the Ist of October in every year, the Sub-Commissioners are to publish when and wboro the tax shall bo payable. Fourteen days is also fixed as the period within .which the payments must be made before legal proceeding are taken to recover thorn vi ei armis. Tenants, by the bye, -when tho owner is not got-at-able, aro made liable, but when land is hold under an agreement or a lease, with not loss than throe years to run from tho date tho valuation was confirmed, tho tax is to bo apportioned between tho owner and his tenant. At tho same time the pungent clause lias boon inserted in tho Act by which both owners and lessees are liable for tho whole tax, either being enabled to recover from tlio other the proportion which lie owes. When tho tenant pays tho tax ho is at liberty to keep possession of bis bolding after bis term expires, at his past rout, until it amounts to as much as will recoup him. The same principle is applied in tho cases of mortgagors and mortgagees. In as few words as wo have been able to condense them, tho above aro the provisions imposed by tho Act, which in a few days will, doubtless, sot a good many people by the ears, and make thorn wonder whether—let alone being the best taxed mortals under the sun—they aro not also getting more involved in an unexplainable network of legislation than any of their race who live under tho British flag. It has boon broadly said that the cost of collecting revenue under this now taxing machinery will bo out of all proportion to what the residue will amount to. Tho absurdly complicated manner of setting that machinery agoing has also been tho subject of most unfavourable comment. Perhaps it is as well to await tho result of tho proceedings which will soon drag a largo proportion of tho community before tho Assessment Court. Tho numberless valuating forms which have lately flooded the country, requesting owners of landed property to answer a series of queries as absurdly sot out as they are impossible of explanation, have already set people’s minds on edge. Not in one instance in a thousand have land owners been able to know bow to deal with these extraordinary documents. As a matter of law, wo may state that they are useless, there being no compulsion provided by the Act to make people fill them. They can, in fact, bo treated as so much waste paper, find ignored. Tho practical process which tho authorities will adopt in tho compilation of their lists will certainly bo watched with inordinate interest. Wo very much fear that so crudely has this land taxing scheme been developed by the Government, that it will prove a veritable white elephant upon their bands, and that confusion worse confounded will attend the efforts of tlio Legislature to put it straight next session.

This afternoon the Governor hast ikon h s final farewell of the people of this part of the colony. During his stay amongst us, Lord Normanby has, by his conduct of fho government of the country, made himself highly respected. His name has always boon associated with the idea of sound constitutional Government and, under very trying circumstances, lie has maintained intact fho dignity of his ollico, without in any way intrenching on tho privileges of the people’s representatives. On all occasions lie lias shown the greatest possible

interest in our institutions, whether political or social, and it is therefore with many feelings of regret that wo take leave of him. Tho people of this province have always had much pleasure in seeing the Governor amongst them, and wo aro

glad to see by his answer yesterday to the address from tho City Council that the gratification has been mutual. We trust that his Excellency will, in his now sphere of action, moot with tho same success that has attended his exertions in Now Zealand,