1.—15

Certain changes have taken place since 1941-42, and the following tables' show the rating situation of boroughs, counties, and independent town districts as at the end of 1944 for each Island and for New Zealand as a whole :—

Table showing Method of Rating of Counties, Boroughs, and Independent Town Districts as at December, 1944

In addition to the boroughs shown on the above tables as voting on unimproved value, 14 other boroughs which have lost their identity through various amalgamations had, previous to the amalgamation, carried polls in favour of unimproved value rating. The above tables show that unimproved value rating has made greater strides in the North Island than in the South Island, and if in that connection it is remembered that 68 per cent, of the local-body rates are raised in the North Island it will be realized that unimproved value rating is quantitatively the most important system in operation. The New Zealand League for the Taxation of Land Values has estimated that in 1941-42, 52 per cent, of local-body rates* come from the unimproved value rating, 26 per cent, from animal value rating (including Auckland City and Dunedin City), and 22 per cent, from capital value rating. Another view of the trend toward unimproved value rating is seen in the following table : —

Table showing for Five-yearly Periods from 1897 the Results of Polls to adopt Unimproved Value Rating by Territorial Local Authorities

The figures show that the peak of the movement for a change to unimproved value rating was from 1900 to 1914, with some further interest displayed immediately after the last war. The above table does not show details of polls for a reversal of the system to capital value rating which were relatively less numerous. In all, 231 polls have been taken, of which 174, or approximately 75 per cent, have been successful, and 57, or approximately 25 per cent., unsuccessful. Local authorities are authorized to levy some or all of the following different types of rate (a) General Rate —for general purposes applicable to whole area. (b) General Separate Rate —for providing, establishing, completing, maintaining, repairing, or working any public works of any description or otherwise acquiring any land or building, or of engaging in any undertaking. Such a work requires a petition of the majority of electors of the district to be benefited agreeing to be subject to the rate : (c) Particular Separate Rates : — (i) Water rate (ii) Lighting rate —for streets or public buildings. (iii) Sanitation rate —for removal of refuse, or for supply of dry earth or deodorizing substances for closets or cesspools not connected with any public drain, or for the cleaning of closets or cesspools. (iv) Drainage rate —-for maintenance or extension of public drains. (v) Library rate. (vi) Harbour rates —for maintenance of harbours by territorial local authorities.

* Excluding Harbour Board rates, which are relatively unimportant.

4—l. 15

49

TT . , „ .. , 4i Total Number D T£T a v=' IS'Er NEW ZEALAND Counties .. .. .. .. 60 64 .. 124 Boroughs .. .. .. .. 83 19 25 127 Towns (Independent) . . .. .. 16 15 3 34 NORTH ISLAND Counties .. .. .. .. 49 25 .. 74 Boroughs .. .. .. .. 60 8 7 75 Towns (Independent) . . .. .. 15 9 2 26 SOUTH ISLAND . Counties .. .. .. .. 11 39 .. 50 Boroughs .. .. .. .. 23 11 18 52 Towns (Independent) ...... 1 6 1 8

„ ,. „ , ™ i • i Road Board Counties. .Boroughs. .Lown Districts. Districts Date. rN • ! Not n ■ J Not n . 1 Not n . A Not Carried. • j Carried. • j Carried. . A Carried. . , carried. carried. carried. carried. 1897 .. .. .. .. .. 2 .. 1 .. 1 1898 .. 1900 .. .. .. 5 1 6 .. 1 .. 6 1901-05 .. 12 .. 25 11 .. .. 3 2 1905-10 .. ..6 2 9 6 5 .. 1 1911-15 .. 7 1 18 2 12 5 .. 1 1916-20 .. ..1 4 1 4 4 2 2 1 1921-25 .. 11 .. 9 4 5 1 2 1 1926-30 .. ..5 3 4 1 2 1 1 1931-35 .. .. 2 .. 2 1 2 1936-40 .. .. .. .. .. 3 1