LAND TAX APPEAL COURT.

Nelson Evening Mail, Volume XIV, Issue 187, 7 August 1879, Page 2

LAND TAX APPEAL COURT.

[Before His Honor Judge Bboad.] The Court sat this morning for the purpose of hearing objections. Mr Rout appeared to sustain the valuations. Acton Adams, appellant. Two sections in Waimea Road, known as Winterburn's property. Valued at £354. Objection raised that it was over-valued £100. Mr Percy Adams appeared as a witness as to the value. Mr Rout argued that the land had been purchased without publicity being given to the sale. He had sold iand in the neighborhood for £1 and 25s per foot. Mr Mabin gave evidence to the same effect. Objection over-ruled. William Bettany, appellant. Four acres of foreshore. Value £20. Objection : not the owner. Mr Percy Adams appeared for the objection. Adjourned. henry Edwards, appellant. Six acres, Tas-man-street and Manuka-street. Valued at £1000. Objection raised that it was overvalued £650. Mr Pickering gave evidence

as to the value c land in the neighborhood. Reduced to £70i T. G. Freemn, appellant. Section in Russell-street vlued at £112, and another in Russell-street nd Haven road valued at £150. Objectin : not the owner. The appellant did nc appear, and His Honor said that wheu therewas something to be proved, and there was n- appearance of tbe objector, the objections oust be struck out. Thomas Hatty, appellant. Objections were lodged ajainst the value of several properties, but these, the appellant stated, had been raisel under a misapprehension, which had bea removed by the ruling of His Honor, to tae effect that the " net value" meant the value of the land in its unimproved state in January last. Objections withdrawn. -""nt. Mr Pickering IA. is. Poynitr, aptw..-. r,; " Honor appeared fot the objector, but _____ refused to adtoit him, except upon written f U .j \t* ?* r £ icKer i tl £ sa 'tt he had been tOId by Mf Monro that a circular had been scut by the Governthent to owners stating tbat they might appear by their agent. His Honor said he had seen no such circulars, and if be had he should not take the slighest notice of them, as he should be guided entirely by the Act. Adjourned until Saturday. T. G. Vipan, appellant. Property at corner of Trafalgar and Bridge-street, known as Wymond's corner. Valued at £5980. Objection that it was over valued £2484. Mr H. E. Curtis appeared for the owner, an absentee, and stated his estimate of the value. For the Crown, Mr Rout and Mr Mabin gave theirs, which differed considerably. His lioiior said that really h« hurt to deal with three valuations, namely Messrs. Curtis', Rout's, and Mabin's, the highest being Mr Rout's, and the lowest Mr Curtis'. He quite agreed with Mr Curtis' contention that the value of the property should be taken as a whole, and not at what it might fetch if cat up into little bits. He was inclined to think tbat Mr Rout bad been a little, too sanguine in his valuation, and that Mr Mabin's waa a moderately fair one. He would reduce the value to £4,784. The Court then adjourned until Saturday.