THOUGHTS FOR THE TIMES.
OVERDUE RATES
The accepted position in connection with the penalty on overdue rates is briefly set out by tha.t eminent jurist, the late Sir John Salmond, who gave the following brief but concise opinion several years ago in his capacity as Solicitor-General of New Zealand: “It is provided that an additional charge of ton per centum may lie added to all rates unpaid at the expiration of six months and 14 days from the date of demand thereof, and shall he payable and recoverable accordingly, but such additional charge of ten per centum shall not be recoverable until ( a local authority lias publicly notified that tiie same will be added. I am asked to advise whether it is lawful lor a local body, after having resolved and publicly notified this addition of ten per centum to remit it and collect merely the original rate. I am of opinion that suc-h a course is illegal. The addition, when so notified, becomes part of the rate and the local body is under a legal obligation to collect the whole amount as part of that bodys’ revenues of which they are statutory guardians.”
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Hokitika Guardian, 4 February 1931, Page 4
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194THOUGHTS FOR THE TIMES. Hokitika Guardian, 4 February 1931, Page 4
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