The Waikato Times. The Waikato Times. SATURDAY, DECEMBER 11, 1878.

Waikato Times, Volume XII, Issue 1011, 14 December 1878, Page 2

The Waikato Times.

The Waikato Times. SATURDAY, DECEMBER 11, 1878.

Equal and exact justioe to all men, Of whatever state or persuasion, religious or oolitical. »■ # * * *

Here shall the Press the People's right maintain, • , Unawed by influence and unbribed by

Tug machinery for assessing the Land Tax is being set in motion as quickly as possible by the Commissioner of the Auckland district, Mr Benjamin Maclean. Valuers are being appointed for (li« several aubdislricts, and their returns will have to be in by the end of January. The subject is one of genei'al inter-••j-t in i\ district such jib this, where so many will |»o called upon to contribute \,q the tax.. As most of ow

readers aie doubtless aware,, the tax is one halfpenny *rmranlF!E ox the capital value of the above the sum of £SOO, th 1 e Mid valued at its raarketaMefpriee,(af.tcr deducting therefrom tse the improvements thereon. holders will, therefore, espjpe altogether by the time value oi the improvements has been deducted from the land and <£.vt.QQ. from its abstract marketable value. The tax is payable Half-yearly,' on the Ist days of April and October, and fresh valuations of each property will be made every third year. The tax is made a debt to the Crown, and, the place where it .shall be paid having been publicly notified, those liable must' take it to the Collector; iaud not wait until application for payment is hiado. Arrears of tax standing over to the 14th of A mil and October may ber treated as over-: duedebts; and sued for ; in f any Cporb of oompeteht:' jurisdiction., Ihi pro vements, w ; e, may. meniioni 'are takeii ; to • mean«houses and buildings, nnd include fencing, ; driining of land, laying 'down iri/grass '.', or pasture, and any other, improyernents the benefit of which is mexhausted at the time of valuation. owned "Ijy ; ; fiatiyeSi unless occupied by IlJnrjjpeans Jg exempt. So, also, are; lands; owned by religlous bodiesjuaecl as sites for schools, institutes, corporation buildings, and other public purposes, and recreation grounds. ..,T>yq sets of valuation lists will,) between the present-time! and the Ist of February, to be prep&*ed\:by the valuers, the one s showing" tine Valae of all lands with , the improvements, and the other. list showing.the value of the lands ■without the improvements together with the namesoftbe owners and occupiers thereof, am} tlie nature, situ- 5 ation, and exten,t. of; property/ seperate lists being made for each county! attd : boro"gh' : with|n' the* 1 limit of a district. The list having been prepared, will be deposited in some public place in each borough and county for a perion of not less than 14 days, 'cjtie notice being giving of the as' ;atiy person,; feeling. Himself,, aggrieved •to object; .nEyery; objection.-mustrbe in writing, and 1 in the prescribed 'form, 'and be; delivered or the,- l)(ep.uty ; T,o6mmissipner of the district where the lands are situated r before next. A li-4t of the objectiona will then be forwarded by the Deputy to the Commissioner, who, if he thinks proper, may accede to the wish of the objector j 'but if he does nob, then 1 such objeotlons shall,be heard and determined in an A'siessment, Court to be appointed for; the purpose. 'iX'^Z^MAs regards payment of the tax, if it cannot be levied from' tlie owner j the . occupier, may be compelled to pay, but the latter may deduct it from His rent. In the case of lands held under lease, oi* agreement for a lease creating a term of not less than three years to run, whether made before or after the Goming into operation of the Ac(, the tax is apportioned in a manner prescribed in Clause 50. between landlord and tenant. ; "- : .-