THE LAND TAX.

Patea Mail, Volume V, Issue 436, 18 June 1879, Page 2

THE LAND TAX.

j ~N~ew Zealand Times. J As many persons,, especially in the country districts, have great difficulty in understanding some ot the “fearfully and wonderfully” constructed provisions of the Land Tax Act, we give a few explanations of some of them. In the first place it might be desirable to draw attention to the fact that Wednesday mxt, 18th inst., will be the last day to' give objections. There is every reason to believe the time allowed has been . far too people consequence buffer injustice, but*'we imagirtfe if any one can prove that ho has not had sufficient time to obtain the necessary forms, and to send his objection in by the 18th, the Supreme Court, acting on general principals of equity, would, if moved thereto, grant a mandamus compelling the Commissioner to accept the objections, though made later. This, however, would probably involve a greater expenditure than the tax would amount to, and few persons will be found willing to adopt such a course even in get justice. However, to proceed, immediately- after the 18th, tEe for the respective districts wul- bohsider the ana report upon them to the. Commissioner, who will decide upon them., The persons interested, if the objections are allowed, will be informed that it will not be necessary for them to attend at the Assessment Courts. If they get no notice, then of course they mnst attend the Assessment Court, and in due.form support their objection, 14 ‘days’ notice of the sittings of which will bo duly given. Some appeals hare been received from the lessees of native lands. These appellants object to pay anything, on the ground ;that native, lands' are exempt. However, this is an erroneous view. > The sixth clause of the Act runs as* follows: —“No land owned and occupied by aboriginal natives only shall be liable to land tax; but if such land has been leased to any person, or is occupied by any other person than the aboriginal owner, the tenant shall, for the purposes

of this Act, be deemed the owner thereof, and shall be liable to land tax accordingly.” Other persons object that they have . let their land for more than three years, and that under clause 50 they are exempt. This is an error. That danse simply provides that where the land is let for a term not less than three years then the land tax pay- ; able in respect of such land shall be apportioned in a particular way, but that in no degree frees the owner of the fee simple from liability. Should any dispute arise on the question of apportionment the Commissioner will settle it. The following calculations of the amount of tax payable in some instances may be useful:

Each person is entitled to one exemption of £SOO, and the above rates show the amount of tax value after improvements have been deducted, and the exemption of £SOO has been allowed for. Many persons find difficulty in estimating the amount they have to pay, therefore an illustration or two of the practical working of the tax may bo given. Take for Instance the following:— Property, gross value ... £16,350 Improvements ... ... 5,350 £II,OOO Exemption ... ... 500 £10,500 The tax on £10,500 is £2l 17s. 6d,, payable in half-yearly instalments. Property, gross value ... £1250 Improvements ... L. 325 £925 Exemption ... ... 500 £425 Tax, 17s. Bd. Property ... ... ... £l,lOO Improvements ... ... 600 £SOO Exemption ... ... 500 No tax to pay. Examples might also be given of cases in which people have had to go to great trouble, although they only had something under Is to pay.

£ s. d. The Tax on—£ 10 is v 0 0 5 ,, ,, £50 . .. 0 2 1 „ „ £100 .. 0 4 2 „ „ £500 .. 1 0 10 „ „ £1000 .. 2 1 8 „ „ £5000 .. 10 ,8 4 „ „ £10,000 20 16 8 „ „ £50,000 104 3 4 „ £100,000 208 6 8