United States. Dept. of Commerce and Labor United States. Bureau of Foreign Commerce.

Consular reports, Issues 196-199 online

. (page 10 of 82)
Online LibraryUnited States. Dept. of Commerce and Labor United States. Bureau of Foreign CommerceConsular reports, Issues 196-199 → online text (page 10 of 82)
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returns which he shall be required to furnish.

And the fact that any person or company is not specifically required by or
under these regulations to make returns shall not exempt such person or com-
pany from any liability imposed upon a person or a company by the Act to
furnish a return or otherwise comply with such Act.
Assessor may 22. Any Assessor may from time to time, at any reasonable hour during the
r^%ndput^u«- day-time, enter upon any land or premises in ihe district for which he has been
*'<>"''• appointed, or upon any part of such land or premises, for the purpose of assess-

ing or valuing the same or the improvements thereon, or for any other of the
purposes of the Act or these regulations, and may put to the occupier or owner
or any person employed thereon any questions touching such land or premises, or
the particulars which such owner is required to return concerning such land,
or any other matter or thing information concerning which such Assessor may
require to enable him to make his assessment.
Commissio ner 23. The Commissioner or Deputy Commissioner may enter upon and inspect
mission'cr^ may ^"7 ^®"^ ^^ premises for the purposes of valuing the same, or any improve-
enier premises. |Y,ents thereon, or for any olher purpose of the Act.

Commissioner 24. If the Commissioner thinks any assessment made by any Assessor is
iwsessment to^bc unfair or incorrect, the Commissioner may direct another assessment to be made
made. jj, pjace thereof.

Commissioner 2$. The Commissioner may from time to time authorise any person lo enter

any one to enter upon any land for the purpose of inspecting and valuing the same or any part

upon land. thereof, or the improvements thereon, for the purposes of the Act, and such

person shall have the right for the purposes aforesaid to enter upon such land

or premises at any reasonable hour during the day-time.

Assessments to 26. The assessments of land and mortgages of land shall be made by the

owners' returns Commissioner from the returns to be made by owners and the assessments by

and Assessors' Assessors.
Looks.
Assessment to 27. Every assessment may be so made by the Commissioner for the period

iDcri'od**\as°^^ hereinbefore mentioned, although the period or year to which such assessment

commenced. relates has not commenced, and all the provisions of the Act shall apply to the

returns required to l)e made under these regulations and to the assessments to

be made thereon as if the same had been made or required to be made within

the year or i)eriod to which they relate.



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 57
20. Upon the completion of ihe assessment-rolls the Commissioner shall Notice to be

, . , t » given.

cause to be given to each person or company whose name appears thereon as

liable 10 taxation a notice in writing of the making of the assessments.

30. Should the Commissioner fail to make any assessment or to do any Failure to make

, , . . , i- , » . , . , . ., , , , 1, assessment with-

other thing in the execution of the Act witbm the time prescnbed, he shall, as in prescribed time

soon as may be after the time at which such thing should have been done, per- "*^' *° '"^ *



form or cause the same to be performed, and the performance of any such
thing as aforesaid at any other than the prescribed time shall, notwithstanding
such failure, be valid and effectual.

2. The Commissioner shall give not less than fourteen days' public notice Commissioner

^,, ... ,., ^ . .,.,. ,,*o K'v« fourteen

of the day on or before which returns of income within the meaning cf the days' notice re-
said Act shall be furnished or made by every person or company. income.'*^""** °

3. A return of income derived or received by any person or company in How returns of
any year from any source which is made the subject of taxation under the said 'njsh^. '° ^^'

, Act shall l)e furnished to the Commissioner for the purposes of the Act, either

by posting the same to the Commissioner or by delivering the same at hs office,

on or before such day as may be publicly notified under these regulations as

follows : —

{a.) Hy every person or company who or which derives or receives any By whom re-

1 . r -J turns of income

such income as aforesaid: have to be made.

(6.) By every attorney cr agent for any person permanently or temporarily

absent from the colony who derives and receives any such income as

aforesaid :

(r.) By the Public Trustee, and every other trustee, executor, administrator,

guardian, committee, or receiver, entitled to or having the possession,

administration, control, or management of any such income as afore-

^ said, where the same is affected by any express trust, or where the

I person beneficially entitled thereto is under any legal disability.

But where the Commissioner, in exercise of any power vested in him by the Special notice.

Act or these regulations, gives any special notice, such notice may prescribe

the time within which the act therein mentioned may be done.

4. Every person or company hereinbefore mentioned or that may be required Returns 10 be
or empowered by the Act to make or furnish any return of income as aforesaid, anccwithActand

I and every persop acting as the agent, attorney, or trustee of any person, or as regulations.
the public officer of any company, is hereby respectively required to make or

I furnish the same in accordance with the Act and these regulations.

6. Partnership returns shall be made by the partner who shall be first Partnership re-

I named in the partnership deed, agreement, or articles, and, where there shall
be no such deed, agreement or articles, then by the partner who shall be named
singly or with precedence to the other partner or partners, in the usual name,
style, or firm of such co-partnership, or, where such precedent partner shall not
be an acting partner resident in New Zealand, then by the precedent acting
partner or any sole acting partner resident in New Zealand.

I 7. Where no such partner shall be resident in New Zealand, then the return Where no part-
shall be prepared and delivered by their agent, manager, or chief representa- colony.
tive resident in New Zealand for such partners jointly.

I 8. ITie form of return of income required by the Act to be made by or on Return by a

' behalf of a company shall be accompanied by the balance-sheet of such com-
pany issued to the shareholders thereof, or prepared for issue as aforesaid, last

I prior to the date to which such return relates; and to every return made on
behalf of a company there shall be added a declaration by the public officer

< furnishing it that the same and the balance-sheet and particulars accompanying

, it ore true and accurate in all respects.



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58 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

List of cm- lo. The list of persons employed by any local authority, company, or persons

to be furnished as required by section four of Schedule F to the said Act shall

be made by the persons liable to make the same on or before ihe eighteenth

day of April in each year.

By whom list Jn the Case of a local aulhority such list shall be so furnished by the secre- j

to be furnished. , , , „ . ,^,,. , , . r 11 1 •/■

tary, clerk, or other oflricer fuinlnng ihe duties of secretary or clerk; and if|

there shall be no such officer, then by ihe Chairman of the local a'-tborily.

In the case of a company such list shall be furnished by the public officer !
thereof; and in the case of a person such list shall be furnished by the em- I
ployer of the person or persons lo whom the list relates.
Commissioner II. If the Commissioner shall not be satisfied with any return furnished by
dllaion^of books ^X person or compauy under these regulations, or desire further information
and documents, j^ respect thereof, he may, in writing, require any such person or company to
amend such return, or furnish further particulars, either general or special ; or,
if ihe Commissioner thinks fit, he may require any such person or company to
produce for examination by the Commissioner, or any person appointed by him
for that purpose, at such place and time as may be appointed by the Commis- ;
sioner in that behalf, any books, accounts, irade-lists or stock-sheets, papers, '
documents, writings, or instruments that may be considered desirable or neces-
sary to enable the true income of any such person or company to be ascertained
for the purposes of the said Act. '

Penalty. For any breach of this regulation every person or public officer shall be

liable to a penalty not exceeding fifty pounds.
Date of income 12. The first returns of income derived or received by any person or company
made for the purpose of assessments under the said Act shall be for the year
commencing on the first day of April, 1S92, but shall be based on the income de-
rived cr received for the year ending on the thirty- first day of March, 1892, and
thereafter such returns shall be made annually for each succeeding year com-
mencing on the first day of April in each year in respect of the income received
for the year ending on the last -preceding thirty-first day of March. The first
of such returns shall be made on such day after the first day of April, 1892,35
the Commissioner shall prescribe under these regulations, and for each succeed-
ing year on such date after the first day cf April therein as the Commissioner
shall prescribe as aforesaid.
Register. i^. Upon the completion of the assessment of income particulars thereof

shall be entered in a register to be made and kept by the Commissioner.

Notice of as- jr, fi^e Commissioner shall cause to be given to each person or company
scssment of in- -" . . ° . ^ . . . . ^^

come to be given, whose name appears m such register as liable to taxation a notice in writing of

the making of the assessments.

Board of Re- 16. Upon any objection to an assessment of income being made, the Board
veiw to determine 1 ^ j o »

objections. of Review to whom the same has been referred by the Commissioner shall

hear and determine the same, and shall eilher confirm such assessment, or alter,

vary, increase, or reduce the same, as it ihinks fit.

Dutiesof Chair. ly qhg Chairman of the Board shall note the decision of the Board in
man.

respect to any such objection upon the return or other document submitted to

it, and, after initialling or identifying the same, shall transmit such return or

document to the Commissioner, who shall enter the necessary particulars thereof

on the register in such manner as he thinks fit.

Notice of and Objections to Assessments.

Noticeof every 19. (i.) Upon the completion of the assessment-rolls the Commissioner shall
assessment to be , . ^ , , ,

sent to persons f'ansc to be given to each p)crson or company whose name appears thereon as

affected. liable to taxation a notice in writing of the making of the assessments.

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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 59

(2.) Such notice shall be in such form and contain such particulars as may Omission of
be prescribed. But the omission to give any such notice shall not invalidate validate assess-
any assessment. ™^"^*

(3) Objections to any assessment under this Act may be made by any person How objections
or company feeling aggrieved by reason of any assessment in which he person- sessmcnt
ally or the company is interested, or by the Commissioner, in such manner and
on such terms and conditions as shall be prescribed.

(4.) Where no objections are made to any assessment- roll or register, or What consti-
where objections have been allowed or withdrawn, such roll or register, signed roll or register,
by the Q>mraissioner, shall be the assessment-roll or register in respect of the
land, mortgages, or income therein mentioned as the case may be.

ReguiaHons.

31. Any person or company feeling aggrieved by reason of any assessment Personsorcom-
, . . , „ , . . , , . , panies may ob-

m which he personally or the company is interested may object to such assess- Jcct.

ment.

32. The Commissioner shall give notice in such form as he thinks fit that Commissioner
„ , . • , , , ... .10 give notice of

all objections to the assessments made are to be sent in to him on or previous daiefor receiving

to a day to be appointed in the notice; and no objection other than one made •'*^*^*'°"*"
by the Commissioner shall be entertained which is not lodged with him on or
before the last day appointed for lodging objections.

33. Every such objection shall be in writing under the hand of the objector, , Objections to
-^^ J i & J * be made in wnt-

and shall be delivered or posted to the Commissioner on or before the last day ing.

appointed for receiving objections.

34. The Commissioner shall consider the obiections, and may make such Commissioner

may allow objec-

inquiries thereon or relating thereto as he thinks fit, and, if he thinks that any tionb.
objection should be allowed, he may alter or amend the assessment accordingly; Board of Re-
but, if not, then such objection shall be heard and determined by a Board of ^b^ectronrllbaU
Review as hereinafter prescribed. lowed.

35. If any person or company entitled to lodge an objection to any assess- '^^^ '^ ^ P*'^
ment fails to do so, or fails to prove his or its objection, such person or com- company failing
pany shall pay any tax that may be imposed upon the land or mortgages assessed |fon"*'^*" ° ^^
to him or the company, although such land or mortgages may not belong to

such person or company.

^6. The Commissioner may object to any assessment of land, and in every Commissioner
^ . may object to any

such case he shall send notice of the objection to the person or company to be assessment.

affected thereby.

37. When objections have been lodged wilh the Commissioner he shall, on Commissiomr

or before the day appointed for the review of the assessments, deliver or trans- tfonr 'to"B<wrd^of

mit such original objections as may not have been allowed, or withdrawn, to a Review.

Board of Review (hereinafter referred to as "the Board"), who are to hear

and determine the same.

Review of Assessments.

20. The Governor shall from time to time appoint fit and proper persons to Boards of Re-
constitute Boards of Review of Assessments under this -Act (hereinafter termed pointed" ^ ^^
*' the Board "), and may remove any such persons from his office ; and every
Board shall hold office for three years commencing from the first day of Janu-
ary, one thousand eight hundred and ninety-two, and so on for each subsequent
period of three years, subject, however, to this Act.

In case of the death, resignation, or removal of any member of the Board,
the Governor may appoint a fit and proper person to fill the vacancy so occa-
sioned, and the person so appointed shall only hold office for the period for



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6o LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

which his predecessor wouM have held office, but subject to the provisions of

this Act.

No person holding any office under this Act shall be capable of holding the

office of Reviewer in conjunction therewith.

Powers and 21. The duties imposed upon Boards, and the mode, terms, and conditions
duties of Boards.

on which the same shall be exercised and performed, shall be prescribed by

regulations, and, in addition thereto, —

(I.) Every Board shall, in respect of the examination of witnesses, their
expenses, the production of papers and documents, and the payment
of costs, have all the powers and authorities conferred by " The
Commissioners' Powers Act, 1867," as amended by "The Commis-
sioners' Powers Act 1867 Amendment Act, 1872," on members of a
commission appointed by the Governor in Council.
(2.) Every Board shall have full power of hearing and determining all ob-
jections to the assessments before it ; and shall make such order as
to costs as it shall deem just.
(3.) The decision of the Board on all objections coming before it, and on
all other matters coming within its cognisance relating to the assess-
ments, shall be final and conclusive; and, in respect of land, the
decision of the Board shall be recorded on the roll, and such roll
shall be signed by the Chairman of the Board.
Objections to 7. After the passing of this Act objections to assessment of income received
come to be heard or derived by any person or company shall be heard and determined by a Resi-
Ml^trate"^*^"' ^*^"' Magistrate and not by a Board of Review, and all the provisions of the
said Act as to the powers, duties, and functions of a Board of Review in such
cases shall, mutatis muiandisy be exercised and performed by such Resident
Magistrate, with such necessary modifications or additions as may from time to
time be prescribed.

Members of g. No member of any Board of Review and no Resident Magistrate shall.
Boards of Review r 1 • •• i^m- 1 , ^ « • 1 . 1 • .

and Resident solely on account of his liability to be assessed under the said Act or this Act,

disqua\tfi?d°by ^^ of his liability to tax under any Act for the time being in force, be deemed

reason of liability to be interested in any matter upon which he may be called upon to adjudicate

to be assessed for , . ^ , .

ux. or determine as such member or Magistrate.

Regulations.

Fourteen days* -,3 jj^g Commissioner shall give at least fourteen days' notice of the date
notice to be giv- '^ " ' '

en of sitting of and place where each Board shall sit for the purpose of reviewing assessments

under the Act; and the first meeting of each Board shall be held at the date

and place so appointed.

Board to ap- ^q ^j j^e first meeting of every Board the Reviewers shall appoint their
point Chairman. •'^ o • 11-

Chairman.
Quorum of ^q Any three Reviewers shall form a Board, and any two of such three

shall be a quorum, and competent to do any act, matter, or thing required by

the Act to be done by the Board.

Time and place . j Every Board shall from time to time appoint the time and place of any
of meeting. . , . c- , r • . j.

meeting subsequent to the first meeting, and may from time to lime adjourn

any such meeting in respect of time and place as they shall think most con-
venient.
Board meetings ^2. The meetings of the Board shall be deemed to be public, except when
public, e.xcept considering matters relating to the assessment of income or objections thereto,
matters relating 'n any of which cases the Board, of its own motion or at the request of any
to income. objector, may at any time, or from time to time, exclude from any such meeting,

or require to withdraw therefrom, all or any persons whomsoever.

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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 6 1

43. If, on tbe day appointed for the meeting of any Board, a quorum of I^ quorum not
members is not present, the meeting shall stand adjourned until the next day,

and so from day to day till a quorum is formed.

44. 'ITie Commissioner or Deputy-Commissioner may appear personally be- Who may ap-
fore any Board or by his solicitor, and the Assessor or other officer may appear ^^^ before
in person in support of the assessment, and any person objecting to such assess-
ment may appear in person or by his solicitor or agent.

45. The Board shall hear and determine all objections referred to them as Duties of
above provided, and may alter the assessment-rolls accordingly; and may also '^***™'

make such alterations in the descriptions of land as may be necessary to render
soch descriptions more clear for the identification of the land.

46. The Chairman of the Board shall initial all the alterations, insertions, D u ties o t
and erasures, if any, made by the Board in each assessment-roll, and shall sign '^™*"-

the roll, and deliver or transmit it to the Commissioner.

47. The assessment-roll so signed, or so corrected and signed, shall be the Assessmcnt-
asscssment-roll for the district to which it relates. ^° ''

Assessnunl-roils and Registers.

22. (i). Assessment-rolls and registers, and all entries made therein, or a Rolls and reg-
copy of or extract from such roll or register, certified by the Commissioner or dincc.'^
Deputy Commissioner to be a true copy or extract, or any return of any kind
made by any person or company, by ihe production thereof alone, and without
any further evidence, shall be received as primA facie evidence of the facts
therein mendoned.

(2.) Any return made or piu^porting to be made or signed by or on behalf of Returns made
any person, or by the pubHc officer of any company, for the purposes of this companies"© be
Act, shall for all purposes be taken and deemed to be duly signed by the person <i««™«d dul y
or by the public officer of the company affifcted, as the case may be, unless
such person or public officer shall prove that such return was not made or
signed as aforesaid.

(3.) The validity of any assessment-roll or register shall not be affected by Irregularity not
reason that any of the provisions of this Act have not been complied with. ment.

6. Section twenty-two of the said Act shall be read as if the following sub- Power to Com-
sections formed part thereof:— "^mr^ll and alter

"(4.) The Commissioner may from time to time, in respect of any assess- "^"^^ss men t-roUs
It • * or registers.

ment-roll or register, —

" (a.) Place thereon the name of any person or company of whose liability
to taxation he is satisfied, and remove therefrom the name of any person or
company not so liable; 9

" {b.) Add to any roll or register the value of any land, or the value of any
mortgages, or the amount of any income omitted to be assessed or returned by
any person or company at the time and in the manner required by law;

" (r.) Place thereon the value of any land, or the value of any mortgages,
or the amount of any income owned, held, or received, or receivable by any
person or company which he is satisfied is liable to be assessed for taxation,
and remove therefrom the value of any land, or the value of any mortga|;e, or
the amount of any income which he is satisfied ought not to be assessed for
taxation.

" (5.) The Commissioner shall not (unless with the consent of the person
or company affected) add any name to, or place the value of any land, or the
value of any mortgages, or the amount of any income upon any assessment-
roll or register, under the power hereinbefore conferred upon him, until the



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62 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

expiration of one month after he has given notice thereof to the person or com-
pany affected thereby; and every such person or company shall be entitled to
object, and to have the objection heard before any Resident Magistrate, as pro-
vided in the twenty-third section of this Act."

Alterations 23. The Commissioner may make any alteration in any assessment- roll or
may be made by . , , . , . , 1 , , ,

Commissioner, register rendered necessary by any new returns authorised to be demanded

from time to time under this Act, or which may be necessary in order to the

assessment of any land, mortgages, or income omitted in whole or in part to l)e

returned or assessed for the purposes of this Act, or in order to determine the

mortgages or outgoings for which any person or company is allowed to claim

deduction, in such manner and upon such terms and conditions as to objections

as may be prescribed.

Hearine of ob- Such objections shall be heard before any Resident Magistrate, who for the
jections thereto. / , . . r r,

purposes of this section shall have all the powers and authorities of a Board of

Review, and the Chairman thereof, which are or may be conferred by or under

this Act.
Provision for 9. Any person or company, being the owner of any land or the mortgagee
cas«* where V-»nd ^^ ^^X ^*"*^ liable to tax under the said Act, who in any manner ceases to be
or mortgages sold the owner of such land, or ceases to be the mortgagee of any such land, may, at
or disposed of be- . , ^ , ^ , ^ . .. . ^ ' . .

fore commence- any time before ihe first day of April next ensuing after such cesser, give notice

oTtaxatiolT ^^^^ ^^ writing of the facts to the Commissioner, who, after such inquiry therein as
he thinks fit, and subject to the provisions of the said Act as amended by this Act,
shall adjust the liability occasioned by the altered state of facts so that taxation
maybe imposed on the person or company liable thereto ; and the Commissioner
may, subject as aforesaid, make such alterations in any assessment- roll or other



Online LibraryUnited States. Dept. of Commerce and Labor United States. Bureau of Foreign CommerceConsular reports, Issues 196-199 → online text (page 10 of 82)