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1924. NEW ZEALAND.

LAND AND INCOME TAXATION (REPORT OF THE ROYAL COMMISSION APPOINTED TO INQUIRE INTO THE SUBJECT OF) IN NEW ZEALAND.

Presented to both Houses of the General Assembly by Command of His Excellency.

COMMISSION TO INQUIRE INTO AND REPORT UPON LAND AND INCOME TAX. Jbllicoe, Governor-General. To all to whom these presents shall come, and to the Honourable William Alexander Sim, a Judge of the Supreme Court of New Zealand; James Begg, Esquire, of Dunedin, Retired Farmer; William Dupfus Hunt, Esquire, of Wellington, Company-director; George Shirtclifpe, Esquire, of Wellington, Company-director ; and Thomas Shailer Weston, Esquire, of Wellington, Barrister and Solicitor : Greeting. Whereas it is expedient that inquiry should be made into the present system of land and income taxation in New Zealand in all its aspects, including the scope, rates, and incidence of the several taxes ; allowances and reliefs; assessment, appeal, and collection ; and prevention of evasion ; and that a Commission of Inquiry should report what alterations of the law are necessary or desirable, and what effect any such alterations would have on rates of tax if it were necessary to maintain the total yield of land-tax and of income-tax respectively : Now, therefore, I, John Rushworth, Viscount Jellicoe, Governor-General of the Dominion of New Zealand, in exercise of the powers conferred by the Commissions of Inquiry Act, 1908, and all other powers and authorities whatsoever enabling me in this behalf, and acting by and with the advice and consent of the Executive Council of the said Dominion, do hereby constitute and appoint you, the said William Alexander Sim, James Begg, William Duefus Hunt, George Shirtcliffe. and Thomas Shailer Weston to be a Commission to investigate and report upon all the aforesaid matters. And, with the like advice and consent, I do further appoint you, the said William Alexander Sim, to be Chairman of the said Commission. And, for the better enabling you, the said Commission, to carry these presents into effect, you arc hereby authorized and empowered to make and conduct any

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