Assessment Court.

Patea Mail, 10 February 1881, Page 2

Assessment Court.

Tuesday, before Messrs Lysaght (chairman), J. Livingstone, and D. Peat. J. G. Beamish objected to the assessment of the Masonic Hotel at £2,436. This was valued under the 24th clause of the Act at fourteen times the annual rental. Mr Crombie, Deputy Commissioner, represented that this mode of arriving at the value was the usual one, namely, taking the property at 14 years’ pm chase. Mr Beamish objected that 14 years was an excessive value, that being tiie same as applied to land, whereas a wooden building is very perishable. The Court declined to reduce the assessment . J. Milroy objected to the assessment of a piece of land valued at £2BO. It appeared from the evidence that the land had been transferred on the assessment roll to Mr F. Storey as the purchaser, and this settled the matter. D. M. Harris produced an authority from Mr A. Milne, of Waverley, to objeet to the assessment of his land, but as Mr Harris could not give any evidence as to the value of the property, the valuation was sustained. Mr Harris desired to be allowed to put in a letter from Mr Milne as evidence, but the Deputy Commissioner objected to his so doing on the ground that there would be no opportunity of asking the owner questions as to any statements which might be contained in the letter.

The Board refused to receive the lotterj as evidence. W. Nicholls objected to the assessment, of two sections at Waverley. After hearing evidence, the Board reduced the value from £SO to £3O, a reduction of £2O on each section, J. Dickie objected to the assessment of certain land at Waverley, in some of which he had parted with his interest. The evidence showed that part of the land was on deferred payment from Government, and had been thrown up, while another portion had been sold. Valuation altered accordingly. Several persons who had objections did nut appear, and after their names had been called, the Board adjourned. Messrs W. Dale (Assessor for the Patea West Board) and Winchcomb (for the Patea East Board) gave evidence in some of the cases. The decisions of the Board appeared to be generally satisfactory.