Manamatu Herald. TUESDAY, SEPTEMBER 7, 1880. THE NEW PROPERTY ASSESSMENT SCHEDULE.

Manawatu Herald, Volume III, Issue 2, 7 September 1880, Page 2

Manamatu Herald. TUESDAY, SEPTEMBER 7, 1880. THE NEW PROPERTY ASSESSMENT SCHEDULE.

+ . At a Cabinet meeting held last ■week, the subjoined form was finally adopted for circulation as the schedule to be filled up by persons liable to pay property tax. The new form certainly simplifies the assessment to a degree compared with the former papers issued ; nevertheless the whole [ business is a piece of tinkering, and it is certain the tax will be evaded to a degree the Government little expect. If that portion of humanity represented by the taxpayers of New Zealand had entered upon the Millenium, and had attained to that perfection of candour, honesty, and straightforwardness we are taught will be the ruling features of human nature during that period which at present seems to be so far away, we could understand the action of the Government and Parliament in passing so absurd a law as that every man was to be his own valuer. As a matter of fact, however, the Millenium is still a thing of the very dim future, and for Parliament to make its laws on the supposition that we have alj ready reached that august period when honesty will reign universally, shows eithera singular lack of knowledge on the part of our legislators, or what is more probable a desire to make the tax itself as light as possible by giving the taxpayers a chance to cheat the Government if they choose to do so. It may be said our remarks are not complimentary to our readers ; but in reply we appeal to the everyday experience of mankind. What are our bolts, and locks, and safes, and receipts, and laws, but so many indications that man distrusts his fellow man because experience has taught him it is politic and necessary to do so. If this is true as regards the .relations of individual men,it is still more patent asregards the relations of the individual to the State. Three men out of five who would scorn to defraud their fellow men of a copper regard it as fair to " work a point " on the Government if possible. Hence, taxation is mostly of an indirect character, not only to lighten the burden to taxpayers and shut their eyes while the State picks their pockets, but also to minimise the chances of fraud. How absurd, therefore, is it to call upon people throughout the country to determine themselves the value of their property, and fix the amount of tax they are to pay. It is offering a premium to dishonesty, and will do more to corrupt the commercial morals of the people •f the country in one year than any other method that could have been devised. Shakesphere says, in Richard the Third, " How oft the means to do ill deeds make ill deeds done," and we fear that in the matter we are considering, of men assessing themselves, the means to be dishonest will be so temptingly close to their hands that the Colonial Treasurer will find the taxable property in New Zealand will not amount in the assessment papers to the value he has placed upon it. However, be that as it may, the tax is to be collected in real earnest, and the settlers had better therefore prepare themselves for the agony. The schedules issued some months ago under

Suppose, for raHfflpieTainan owns property jp a dozen districts in the Colony. What guarantee will there be under the new schedule that he will include the whole, and if he does omit half, or place a mere nominal value upon it, by what means can the fraud be discovered ? The sahedules will of course be distributed by the Assessors, and after being filled up will probably be returned by the Commissioner to the Assessors for the purpose of being checked. The Assessor may probably think the taxpayer has been very honest and has put full value upon his property, but how can he know whether he has not half a dozen properties in other parts of the Colony ? The only possible check is this : The Assessors are to furnish to the Government a list of all properties in their respective districts, with names of owners. The Department then opens an account in the name of each property owner, and the items from each district are entered in the Ledger. The total will then be made, and compared with the valuation placed upon his property by the individual. But surely this method is the very perfection of bungling. If the assessors are men whose valuations can be relied on, common sense would dictate that their valuations should be taken of real property, and their estimate sent to the individual interested, for him to make the deductions allowed by law, and appeal against the valuation, if he so desired. However, as the law is that each man is to assess himself, the best way by far would be for the Assessor in each district to forward a schedule to every person who is either agent for or owner of land in such district, and for the owner or agent to return the schedule to the Assessor to be checked, after which, if accepted, the schedule should be forwarded to the head office to be entered to the taxpayer's account. Whichever way it is regarded, we think the new schedule sacrifices everything to simplicity, and is certain to lead to an immense loss to the country by the opportunities it offers for evading the property tax, and will treble the work of the Property Tax Department, besides causing a great amount of litigation as between the Government and the public. The following is the new schedule : — I'jKOPKBTY ASSE3*MEST For the year ending 31st March, 1881. Property Assessment District : N*me : Occupation: Address: In pursuance of the Property Assjs-i ment Act 1879 Amendment Act, l«80, you are hereby required to muke a return of all your property in the following form, and cause the same to be forwarded to the Deputy Commissioner ol your district at on or before the in default cf which yon will bo liable to a penalty of £l :) 0, aud to •>e assessed and charged treble duty. John Sperrey, Commissioner. Property Tax Department, Wellington, Is*. September, 18S0. Total value of all my interest in any £ lunda or buildings aftt r deducing all liabilities due by me thereon . . Total value of all my interest in any leases held by me after deductiujj mortgages thereon, if any Totwl value of all other property belonging to me, including money owing to me, mortgages, liens aud bills of sale, household furniture, ! jewelry, plite, works of art, horses, ! cattle sheep, or other live stock, produce, merchandise, stook-iu-trade, plant, machinery, cash, caßh in bank, annuities, debentures, and everything else I possess, except agricultural implements in actual use, life insurance policies, vessels and shares in public companies, after deducting my just debts for which I claim exemption Deduct fixed exemption . . . . „ 500 Taxable value £ DECLARATION. I, , do hereby declare that the above statement is true and accurate in al the particulars stated by me, according t\ the best of my judgment and belief. Dated this day of , 1880. Signature : If the liabilities on landed property exceed its value the balance may be deducted from the value of the other t axable property