The representative. [volume] (St. Paul, Minn.) 1893-1901, 1893-10-11
NEW ZEALAND'S EXAMPLE
The Personal Property Tax Abolished.
TaxAtiQn of Rara Land md Iuaox...

OF the New Zealand parliament, am
enabled to give the official text of New
Zealand's land tax act, or such portions
OF It's vital provisions as may be en-
Draced within the limits of newspa-
per article. It will be noticed that all
previously existing tax laws were re-
pealed and the land and income tax
act enacted in their lieu.
Some very interesting and instruct
i've lessons may be learned from our
friends in the antipodes. There is no
tax whatever in force upon personal
property and none upon buildings or
other improvements upon land except
such as are worth more than SIS, 600.
A man owning land, the value of which
is less than $1,000, pays taxes upon a
valuation of So, 500 less than the actual
value of the land But if the land is
worth more than S12, 500 then he must
pay on the whole amount. If he owes
a mortgage. or part of the purchase
money upon his land, such mortgage.
or unpaid purchase money, is deducted
from his assessment and the holder of
the mortgage, or the seller of the land,
must pay the tax upon that much of
the value
A radical method is provided to in
sure that land is assessed at it's actual
value. When the tax commissioner is
satisfied that any land has not been re-
turned and assessed at it's actual value,
he may give notice to the owner by
registered letter that he must consent
to the assessment being raised to the
proper figure, and if the owner fails to
give such consent within thirty days,
her majesty, Queen Victoria, becomes
the owner, the price paid being the
value placed upon the land by the own
er, under oath, with 10 per cent. added
and the dishonest land owner is thus
hoisted by his own petard, as it were
1t is noticea BILE, also, that while New
Zealand owes allegiance to Queen Vic
toria as the sovereign ruler and recog-
nizes England as the mother country,
they suffer no scruples to prevent them
from imposing an extra heavy tax upon
nonresident English land owners.
'GEORGE G. WARD.
Act of September 3, 1891.
An act to regulate the assessment of land and
Be it enacted by the general assembly of New
Zealand in parliament assembled, and by the
authority OF the same, follows:
l. The short title of this act is 1.-The land and
income assessment act 1891"
PRELIMINARY.
On such day after the commencement Of
this act as the governor in council shall by
proclamation determine, 'the property assess.
ment act 1885, and the property assessment
act 1881 amendment act, 1885," shall be and the
same are hereby repealed. This repeal shall
not AFFECT the past operation of the acts hereby
repealed, or the validity or invalidity of any,
thing done or suffered or the. payment or re-
covery OF any duty or property tax which may
nave, or NAV hereafter, become payable to her
majesty under the said acts, or any Of them or
any act read and construed herewith; nor in
terfere with the institution or prosecution OF
any proceeding in respect of any offense com.
m1tted, or the recovery Of any penalty or for
fe1ture incurred, against or under the said acts,
or any OF them provided that in. case such acts
shall not be so repealed before the date fixed
hereunder for making general triennial as
sessment OF property, it shall not be lawful to
make any such assessment, nor shall any per
son be required to make statements of proper
ty for the purposes OF any such triennial as
sessment under the said acts: but nothing
herein shall exempt any person or company
from any other duty or liability imposed by or
under the said acts or either of them.
In this act, and in any regulations made
Hereunder not inconsistent with the con-
text assessment means an estimate of the
value of any land or the interest therein, either
with improvements or without Improvement,
or the value Of such improvements alone or of
any income liable to taxation under this act as
well as the amount Of tax imposed thereon re-
spect1vely, and includes all matters comprised
In any return required by or under this act
Company" means and includes every corpor.
ate body not being friendly society. Friend
ly society," includes all societies registered I'M
der the act relating to friendly societies, indus.
trial and provident societies, and trade unions
respectively. "IncOme,' when used alone,
means any gains or profits derived or received
by any company or person in any year, or by
any means, or from any source, which is made
the subject o5 taxation und Ter this act 'Land"
means and includes all lands, tenements, build
lngs and Entertainments, whether corporal or
incorporeal and also includes all chattel inter.
est in land Maori means aboriginal in
habitant Of New Zealand. and includes any
half-caSte living as member of a native tribe
according to their customs and usages.
Owner" in respect of land means the person
or company for the time being who is seized
possessed of. or entitled at law or in equity,
to any land, or the rents and profits thereof or
who, if the land were let to a tenant would be
entitled to receive the rents and profits there
OF, whether as trustee, mortgage in posses.
sion, otherwise 'Prescribed means any.
thing prescribed by regulations Tax" means
the duty npon land, mortgages or income or
any additional charge in respect thereof. to be
assessed, collected. enforced under the pro-
visions of this act This act' includes any
regulations made under the provisions thereof,
and also the schedules to this act
Act of October IL, 1892.
An act to impose land tax and an income
tax
Most Gracious Sovereign: We, your mai.
esty's most dutiful and loyal subjects,
the house of representatives of New Zealand,
in parliament assembled towards raising the
necessary supplies to defray your majesty's
public expenses. and making an addition to the
public revenue, have freely and voluntarily re-
solved to give and grant unto your majesty the
several duties hereinafter mentioned and do
therefore most humbly beseech your majesty
that it may be enacted: And be it enacted by
the queens most excellent majesty, by and
with the advice and consent of the general as
sembly of New Zealand in parliament assem-
bled and by the authority of the same, as fol-
lows:
l. The short title of this act is ''the land tax
and income tax act, 1892"
2 For the twelve months commencing on the
first day of April, one thousand eight hundred
and ninety-two, there shall be charged, levied,
collected and paid for the use Of her majesty