The Oamaru Mail WEDNESDAY, DECEMBER 22, 1880.

Oamaru Mail, Volume IV, Issue 1319, 22 December 1880, Page 2

The Oamaru Mail WEDNESDAY, DECEMBER 22, 1880.

Fixe proceedings of the Property Jax Department are creating considerable liasatisfaction. Foremost amongst the jrivancea under which owners of taxable property are suffering i 3 the fact that their assessments have been tampered with in a most reckless and inexpert manner. The oft-repeated assurances of the Premier and Colonial Treasurer that the assessments of owners of property were to be accepted go for nothing. These political dodgers were so accommodating that, when it was pointed out that assessors could not possibly arrive at anything like the fair value of stocks-in-trade" and personal effects, they, with liberal'rv -- wooing the electors, expressed their determination to accept the valuations of owners. Since the close of the stssion they have altered this determination. Owners have valued their own properties, and, in doing so, it appears to us that they havt been actuated by a very proper regard oi the necessity for the exercise of honesty. They have, "if anything, been scarcely true to themselves, inasmuch as they havt given in values in excess of those thafcthej niii-ht reasonably expect to realise wen their properties subjected to the test o. sale by auction for cash. We an writing* of this matter from book. On office " hns been besieged by dis satisfied and disgusted property owners who have informed us of the particular of their valuations and of the valua tinns of assessors. The Premier ant Colonial Treasurer seem incapable of pur suing a steady course for two consecutivi minutes, or of fulfilling a singly pledge Theirs is an ever varying kaleidoscopii policy! Beyond the salutary influences o more liberal-minded men during thi session, they, during the plai extraordinarily fantastic tricks. "We an not disappointed. Iso one would not ever think of expecting straightforward nesa at the hands of such administrator or any of their colleagues. Whils assuring taxpayers that they are to b< entrusted to make their own valuations they insidiously institute inquisitoria proceedings to check their valuations They announce a policy which they fine will be inoperative unless they rely upor ihe honor of taxpayers ; they accept ihi position ; but afterwards relent that thej have reposed so much trust, and carry or a system of espirmnarje. Certain of theii spies—the assessors—supply valuation: ereatly in excess of those given by tax payers. As the Colonial Treasurer want: money, and will get it from any availabli source and by any available means, he, o course, accepts the higher valuations o the assessors. They are the instrument! by which his prophecy a3 to the amoun realisable from the tax is to be fulfilled We have no desire to reflect upon th< conduct of those assessors who have for warded excessive valuations to the depart ment. They may be faithfully perform ing their duties, according to the ability they possess. But we are at a loss t( know by what process they have arrivet at their valuations. They are. certainly not based upon the prices that properties might be expected to realise for cash at auc tion, r>r upon the higher assessments mad( by local bodies. Upon what, then, are the] based i—We are forced to the conclusioi that they are based upon the desirt of the Colonial Treasurer to levy blacl mail upon taxpayers who have already exceeded their obligations tinder the Ac in making their assessments. If thei: properties were submitted to the hammei for cash they would not realise anything like the values they have placed upoi them. Yet, such honesty is to be requitec by the imposition by certain assessors o a large per cenfage on their valuations It is fortunate that provision is made fo; an appeal unto Ca'sar. A Board of Re viewers will l\par objections, and decid< as to whether any valuations of assessor which may be objected to are equitable o: not. This tribunal will, we understand he composed of three appointees of th< Government, two of whom, it is said, wil be the Hon. H. J. Miller and Dr. Wait We recommend objectors to ba fully'pre pared with conclusive evidence by whicl to support their valuations. They canno very well of course resort to the expedient o adopting the test which would legally aettl* all disputes—that of public auction ; bu they can produce the valuations of Itoat Boards, County and Municipal Councils and experts. We see no provision inadi in the Act for the expanses of the pro ceeding3 "before the Board of Reviewers and we have eyery reason to believe tha

whether an objector wins or loses, he will be called upon "to pay his own expenses. This seems somewhat arbitrary, but it is no more thau might be expected at the hands of the Government. There is another point to which we must refer in order to allay the fears of intending ob-' jectors. There were grave fears that objections would be heard in Timaru,-in which case the expenses and annoyances of appealing would be greatly aggravated. We are informed, however, that appeals for this portion of the Property Assessment district will be heard in Oamaru. If this is correct, and we have every reason to believe that it is, although it was not the original intention of the Government, the expense and annoyance of appealing will be greatly mitigated," although they will still be considerable.