41

A.—l

11. The Imprest Supply Act (No. 4) authorizes, in the same manner as the Imprest Supply Act (No. 1), a further advance of £250,000. 12. The Imprest Supply Act (No. 5) similarly authorizes a further advance of .£250,000. 13. The District Courts Proceedings Validation Act is to declare that boroughs within districts constituted under "The District Courts Act, 1858," the boundaries whereof are described by the boundaries of counties, shall be deemed to be within such districts, " The Counties Act, 1876," providing that boroughs shall not be included in counties. The Act further provides that, where there is no office of a Registrar of the Supreme Court within a District Court district, the Judge of the last-named district may grant probates and letters of administration. 14. The District Courts Act 1858 Amendment Act is to enable more than one Crown Prosecutor to be appointed within any district, and simplifies process in the Court by Corporations. 15. The Customs Tariff Act provides for an increase of the duties of Customs on certain articles mentioned therein, and exempts from any Customs duties other articles also therein mentioned; the provisions of existing Acts relating to the Customs tariff to apply to this Act. 16. The Tobacco Act permits tobacco to be manufactured in bond, subject to the control of the Commissioner of Customs, and the provisions of the Acts regulating the management and collection of the revenue of Customs ; manufactured tobacco being liable to the same duty as imported tobacco, a bonus of 6d. per lb. being remitted on tobacco manufactured within the next two years. 17. The Property Assessment Act is a general Act regulating the manner of valuing property of every description for the purposes of taxation; declares property of every kind within the colony belonging to any person exceeding £500 in value to be liable to taxation, but permits all just debts due by such person to be deducted; makes special provision in respect of the manner in which banking, loan, and insurance companies shall be taxed. To avoid intrusion on privacy, permits every one to make their own returns of property and the value thereof, the same being subject to objection by the Commissioner on behalf of the Crown, and objections may also be made to assessment by any interested person. A Board of Reviewers, consisting of three persons, is appointed, who shall hear all objections and review the assessment rolls; the decision of the Board to be final, and the assessment rolls approved by them to continue in force for three years, and to be the rolls upon which every person shall be assessed in respect of his property to the amount fixed by the Property-Tax Act. Property of the Crown, and of all local governing bodies, of eleemosynary institutions, of Churches, all public reserves, shipping, agricultural implements, and all property of Maoris is exempted from taxation under the Act. " The Laud-Tax Act, 1878," is merged in this Act, and becomes repealed as soon as the property-tax is levied hereunder. 18. The Property-Tax Act imposes a tax upon property, for the year commencing on Ist April, 1880, to the amount of one penny in the pound of the value of all real and personal property, and of thirty shillings for every one hundred pounds of premiums received during the same year by any insurance company in respect of all policies, other than life policies, issued by such company. 19. The Land-Tax Collection Act is to enable the land-tax for the past year to be collected in one sum, instead of in two equal instalments at different periods. 20. The Rating Act 1876 Amendment Act is to enable local governing bodies, instead of selling property for arrears of rates, to let such property on lease not exceeding fourteen years, and to pay themselves, out of the rent, the rates in arrear, together with interest thereon at 15 per cent, per annum; and otherwise amends the original Act in certain few particulars. 21. The Land Act 1877 Amendment Act is an Act to encourage the occupation of land by extending the system of settlement on deferred payments to lands of limited area and at a reduced price. " The Crown Lands Sale Act, 1877," is repealed, and the price of land is restored to the price originally limited by " The Land Act, 1877." Joint occupation is permitted as tenants in common, whereby the conditions of occupation may be more easily fulfilled. Village settlements along main lines of intercommunication are established to enable labourers on public works to acquire homes for themselves and their families; and special settlements are provided whereon any class of immigrants may be grouped together according to their nationality or disposition. The Act may generally be considered as being intended to place laud within the reach of the poorest, subject to the one condition that the land shall not be allowed to remain waste or uncultivated. 22. The Forest-Trees Planting Encouragement Acts Amendment Act is to extend to local governing bodies the privileges granted to persons, under the original Acts, who set apart land for plantations and cultivate the growth of forest trees. 23. The Public Reserves Sale Act authorizes the sale of certain public reserves which are no longer suitable for the purpose for which reserved. 24. The Mines Act 1877 Amendment Act provides a concession to miners who have invested large sums in their mines, that they shall not forfeit their leases if their operations are not carried on continuously, as is intended by the original Act; but they are to be protected in their leases for a certain time, to enable them to make their arrangements. It also provides that protection may be given to persons discovering gold on lands outside the mining districts, 6—A. 1.