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

Consular reports, Issues 196-199 online

. (page 11 of 82)
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record, and may do such other acts and things as may be necessary to give effect
to this provision, in such manner and upon such terms and conditions as may be
prescribed from time to time.

Every such adjustment or alteration shall take effect as from the first day of
April next succeeding the date or time when the transaction necessitating such
adjustment or alteration has taken place.

These provisions shall extend and apply to any part alienation or disposal

of any estate or interest in any land or mortgage, and such provisions shall,

mutatis mutandis^ be construed accordingly.

"The Land 1 8. The provisions of any Act in force relating to stamp duties, or the duties

sc ss me°nt^Act" "P^" *^^ estates of deceased persons, which provide that the amount of duty pay-

1891 ," to apply able upon or in respect of any property shall be ascertained in accordance with the

for the purpose of ^ j i i j

affixing value in value thereof as assessed under "The Property Assessment Act, 1885," or under

dTr 7"w"rclati'ng ^^X -^^t repealed by that Act, shall be deemed to include *' The Land and Income

to stamp duties Assessment Act, 189 1," as from the date of the passing thereof ; and, whenever

and duties upon 177 r & » »

estates of de- it shall be necessary to determine the amount of duty payable after the date of

cease persons. ^^ passing of the last-mentioned Act on or in respect of any such property, the

same shall be calculated on the value of the owner's interest in such property,

as appearing in any assessment- roll for the time being in force under the said

Act, including therein the value ot the owner's interest in all improvements

erected or made on any land at the date of the last assessment thereof under the

said Act, and on all the owner's interest in the improvements erected or made

thereon since such last assessment.

f^eneral appli- And generally where, in any unrepealed Act, any reference is made to" The

Act" to Acts in Property Assessment Act, 1885," or any amendment thereof, such reference

^^^^^- shall be construed as referring to •* The Land and Income Assessment Act,

1 89 1," as amended by this Act.



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 63

Regulatum.

18. Except as expressly provided by the said Act and the foregoing regula- Regulation* of
tions, the regulations made and issued under the said Act on the thirty-first Jppjy^** ^°
day of October last past shall extend and apply to the assessments of income,
whether of persons or of companies, to be made for the purposes of the said
Act, and to the returns to be made by persons or companies, and generally in
all oiher respects such last-mentioned regulations shall, mutatis mutandis^
apply to the matters provided for in these regulations.

PART IV.

PROCEDURE TO ENFORCE TAXATION.

24. Not less than fourteen days' public notice shall be given by the Com- Notice of due
missioner that the tax will be payable on a day to be stated in such notice, and, given.

if any tax shall remain unpaid at the expiration of fourteen days after the due
dale, ten per centum on the amount of the tax unpaid, or on any part unpaid
of such tax, shall be added thereto.

25. Such tax, together with such addition, shall be recoverable, in any Court 'A'ax 10 be re-

..,..,, ^ . . 1 , tr <- 1 /^ X. . covered by Com-

of competent jurisdiction, by the Commissioner, on behalf of the Crown, by suit missioner.

in his own name.

With respect to suits and proceedings in a District Court or in a Resident Procedure in
Magistrate's Court for the recovery of tax, the following provisions shall have
effect :— -

(1.) When a summons for the recovery of tax is issued and served, then,
unless, eight days before the day appointed for hearing, a statement
in writing by or on behalf of the defendant, showing a defence on
the merits, shall be made to the Clerk of the Court in which the
summons was issued, judgment shall be given for the amount claimed
without allowing any defence, and without the necessity of the Com-
missioner or any one on his behalf appearing in Court or proving the
liability of the defendant and the non-payment of the tax.
(2.) In all such cases the summons shall be served upon the defendant at

least thirty days before the day appointed for hearing.
(3.) It shall be sufficient, in any such suit or proceeding, if the particulars of
demand stale the amount sought to be recovered, the date on which
the same was payable, with such further and other particulars as the
Commissioner thinks necessary to fully inform the defendant of
the nature of the demand.
26. For the purix>se of enforcing the assessment of land, mortgages, or Power to the
income in certain cases, the Commissioner shall have the following pow- cnf^I^*r"a""ss°

Pl^ ;__ mcnts in certain

cases.

(1.) Where any person has died leaving any land, or possessed of or entitled Lanj and mort-
to any mortgage, which has not been assessed or returned for assess- S^g'^^-
ment, or where the person so dying shall not have returned the full
value of his land or mortgages, at any date or time when the returns
ought to have been made, the Commissioner may take such and the
like proceedings in respect of any such land or mortgages as he could
do under section twenty-three, which shall extend and apply to such
cases.

(2.) Where any person shall have died who was possessed of or entitled to Income.
an income in his lifetime which was not returned or assessed under
this Act, the Commissioner shall have and may exercise the like



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64 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

remedies in respect of or against the executors or administrators of
such person who shall have died as aforesaid as he would have had
against him in his lifetime ; and such executors or administrators
are required to make such returns as the Commissioner shall require,
unless he shall be satisfied it is not in their power to do so.
Against per- ^3.) 'phe lax to be recoverable against the legal personal representatives of
tivcs. any such person, or his estate, in any such case shall be assessed and

levied for the whole or part (as the case maybe) of the period or periods
during which such land and mortgages or income have not been so
assessed or returned for assessment, and shall be assessed and levied
at the rate of tax payable in respect of the year or years for which
tax ought to have been paid ; and the amount payable and to be re-
covered shall be treble the amount of the tax so assessed and levied.
No lapse of (4.) No time or period which has elapsed shall be deemed to prevent the
t<rpK>cecdings. ^ operation of this section, but the Commissioner may take any such

proceeding, or exercise or enforce any power, authority, or remedy
for the purpose of giving effect to this Act, and recover the tax due
or that ought to have been paid in any of the cases aforesaid as he
has or can or may exercise in any other case.
Provision if too 27. If, after any tax has been paid underthis Act, it is discovered that too Httle
Mid.'** * ^ ^^ amount has been paid, the f>erson or company liable for the tax shall forth-
with pay such additional amount ; and the amount so payable shall be recover-
able in any Court of competent jurisdiction by the Commissioner on behalf of
the Crown, by suit in his own name.
Provision if too 28. If, after any tax has been paid under this Act, it is discovered that too
been paid. much in amount has been paid, the Commissioner, upon being satisfied that

too much in amount has been paid, shall order the amount overpaid to be returned
to the person or company entitled to receive the same.
Sutuiesoflim- 29. No statute of limitations, now or hereafter in force, shall bar or affect
iSnedy°° *° ^ ^^V action or remedy for recovery of tax under this Act ; and nothing herein-
Act not to limit before contained shall prevent the enforcement of any right or remedy con-
"¥b^e c*i o w n f^*T^^ o" M^"* Majesty, or on her behalf, by or under "The Crown Suits Act,

Suits Act, 1881." iggf,"

Power to pur- [30. The Governor in Council, on the recommendation of the Commis-

value stated in sioner, may, at any time during a triennial period, whenever he deems it ex-

retum in certain pedient for the protection of the revenue, purchase and take for Her Majesty

any land, or any interest therein, mentioned in any return made underthis Act,

and may pay to the person or company making such return, and to whom the

said property or the interest therein belongs, the sum at which such land is

valued in such return, together with ten pounds for every one hundred pounds

of such value, unless such person or company shall, within thirty days after

notice shall have been given by the Commissioner to such person or company,

consent to have the same assessed, for the purposes of this Act, at the value

which the Commissioner shall think was the fair actual value thereof at the

date as at which the return relating thereto was made or ought to have been

made under this Act:]

Right of ap- [Provided that the person or company affected shall have the right to appeal

P*^'- to the Board of Review to determine such fair actual value.]

Commissioner [31- If any f>erson, at any time during a triennial period, shall be dissatisfied
may be required ^jjj^ ^j^^ amount at which the whole or any portion of his land is assessed, he

to reduce assess- ■^ *^ '

mentor purchase shall be entitled to call upon the Commissioner either to reduce the assessment
to the sum at which it was valued in the return of such person, or else to pur-
chase such land at the sum at which the same was valued in such return; and



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 65

the Commissioner shall, at his discretion, reduce the assessment accordingly,

or shall, upon obtaining the consent of the Governor in Council, and upon

having the land duly conveyed or assured to the Crown, purchase the same as

hereinbefore provided.]

[32. The Colonial Treasurer, upon the Governor's warrant, may issue and Colonial Treas-

urer to pay pur-
pay out of the Consolidated Fund, without any specific appropriation, any chase-money.

moneys required to be expended for the purposes of the last two preceding
sections hereof.]

[33. Any land or interest therein purchased under section thirty shall belong Land acquired
to Her Majesty from the date of the payment of the purchase money thereof, J^Jj^^^^j^'^^j^
and the title thereto shall absolutely vest in Her Majesty, without any convey- ^o^* """<>'■ »**
ance or transfer, from the date of the gazetting of a notice by the Governor
that he has so purchased it as aforesaid ; and the same shall be sold or other-
wise dealt with in such manner as the Governor in Council may direct, and
the Governor is hereby empowered, in the name of Her Majesty, to convey,
assure, or otherwise transfer the same to the purchaser thereof.]

12. Sections thirty, thirty-one, thirty -two, and thirty-three of the said Act Repeal of »ec-
, , , , tions 30 to 33 of

arc hereby repealed. principal Actf

13. If the Commissioner is of opinion that any land included in any return Power to re-
or assessed upon the assessment-roll was not returned or assessed at its fair assent to asses^
actual value (and notwithstanding that a Board of Review has given its decision "JJ"^** ^ '*"** '
upon the assessment) — to Governor to

{a.) He may, during the twelve months after the signing of the assessment- ilS^Nfajesty. **'
roll by the Cliairman of the Board of Review or by the Commis- Procedure
sioner give notice to the owner by registered letter that he requires
the owner to consent to such land being assessed at such sum as the
Commissioner may be of opinion was the fair actual value of such
land at the date as at which the return or assessment was made, and
which sum shall be specified in the notice, and that, failing such
consent being given within thirty days after such notice,, the Commis-
sioner will recommend the Governor to acquire such land on behalf
of Her Majesty at the sum at which such land was entered in the
return of such owner, with ten pounds for every one hundred pounds
of such value added :

{d.) The owner may within the said thirty days, but not afterwards, con-
sent to the land being assessed as specified in such notice, or at any
other amount agreed to by the Commissioner and such owner. If
the owner shall within the said thirty days consent to have such
value altered in accordance with such notice, or with any agreement
made as aforesaid, then the Commissioner may assess the land in
accordance with such notice or agreement, and alter the assessment-
roll accordingly.

{c.) If the owner does not consent, or make any such agreement as afore-
said, then the Governor may, within a reasonable time, by Order in
Council, declare that such land is vested in Her Majesty, and the
effect of such Order in Council shall be to vest the land in Her
Majesty for the same estate or interest therein as such owner was
entitled to.

(d.) If the Governor in Council exercises the power aforesaid, then any
money payable to the owner may be paid to such owner, or, if he
refuses or neglects to receive the same, or is absent from the colony,
or is under any legal disability, or if the Commissioner is in doubt
as to who is entitled to such money, then such money shall be paid
No. 196 5.



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66 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

inio the Public Trust Office in trust for such owner, and if so
paid the owner or person entitled thereto may, up>on petition to the
Supreme Court, or a Judge thereof, and upon establishing his title
thereto, obtain payment of such money.
(e.) Provided that the owner of any land who may have received any such
notice from the Commissioner as aforesaid shall,, within the said
thirty days, have the right to appeal to a Resident Magistrate to
determine the fair actual value of the land affected by such notice ;
and for the purpose of hearing and determining such appeal a Resi-
dent Magistrate shall have all the jurisdiction, power, and authority
of a Board of Review, or the Chairman thereof, under the said
Act, all the provisions of which, or of any regulations from time to
time in force thereunder, relating to a Board of Review or the Chair-
man thereof, shall, mu/a/ts mutandis^ extend and apply to such
Resident Magistrate.

The value of any land so fixed by a Resident Magistrate shall

be deemed to be the fair actual value thereof as aforesaid, and the

Commissioner may alter any assessment-roll in accordance with

the decision of the Resident Magistrate on such appeal.

Power of own- i* The owner of any land (other than the owner of a leasehold interest

er of land to re- ; v , . . /. , . i , , ^ , i , « «

quire assessment therein), who IS not satisfied with the value of such land as assessed upon the

otherwfse may *^^^^"*^'^*''^^^^ (whether such value shall have been determined by a Board of
require Governor Review or not) may, within twenty-eight days after the Board of Review for the
to acquire land ,. . , , / , . . , , , . . . . , ^

for Her Majesty, district where such land is situate has closed its sittings, give notice to the Com-
missioner that such owner requires the Commissioner to reduce the assessment
of such land to the amount specified in the return made by such owner, or, if the
Commissioner will not make such reduction, then requiring the Commissioner
to acquire such land at the sum mentioned in the owner's return of such land :
Provided always that no owner of land who has failed to make the return
of such land within the time prescribed shall be entitled to take advantage of
this section.
Procedure The Commissioner shall, upon receiving such notice —
*^"**°* {a.) Either make the reduction required, or

{b.) With the approval of the Governor in Council, acquire such land at

the valud specified in the return made by the owner.
{c.) If the Governor in Council does not approve of the acquisidon of such
land, then the Commissioner shall reduce the assessment to the
amount specified in the return made by the owner, and shall alter
the assessment-roll accordingly.
(</.) If the Governor in Council approves of the acquisition of the land,
then the owner shall convey the land to Her Majesty, and thereafter
shall be entitled to receive from the Commissioner the purchase-
money aforesaid. If the owner refuses or faib to convey the land
to Her Majesty, then the Governor may by Order in Council declare
such land to be vested in Her Majesty, and the effect of such Order
in Council shall l>e to vest the land in Her Majesty for the same
estate or interest therein as such owner was entitled to.

If the owner refuses or neglects to accept the purchase-money,
or is absent from the colony, or under any legal disability, or if the
Commissioner is in doubt as to who is entitled to the purchase-money,
then such money shall be paid into the Public Trust Office in trust
for such owner, and if so paid the owner, or person entitled thereto
may, upon petition to the Supreme Court or a Judge thereof, or if



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 67

the sum be under one hundred pounds, then upon application to the
Resident Magistrate of the district, and up>on establishing his title
thereto, obtain payment of such money with any interest which may
have accrued thereon.
(e.) Any reductions in value made by the Commissioner under the provi-
sions of this section shall apply to the valuation-rolls of local bodies,
and the Commissioner shall direct that the valuadon-roU be amended
accordingly.

15. The Colonial Treasurer shall, upon the Governor's warrant, pay out of Colonial Treas-
the Consolidated Fund, without specific appropriations, all moneys required to cSoe-money**"''
be expended under section thirteen or section fourteen of this Act.

16. Whenever land shall become vested in Her Majesty under the powers How land ac-
conferred by this Act, then the possession of such land shall be deemed to be J^^^ed^o*.^ ***
in Her Majesty, and every person on such land shall be deemed to be an in-
truder thereon, unless such person proves a title to such possession as against

Her Majesty. Any land acquired under this Act may be sold and disposed of
in such manner as the Governor in Council may direct, and the Governor may,
in the name of Her Majesty, convey, transfer, or otherwise assure such land in
pursuance of any such sale or disposition.

10. In any case where it shall be shown to the satisfaction of the Commis- Provision for
sioner- "^'*^-

(i.) That any person liable to the payment of tax has become bankrupt In cases of
within the meaning of any law for the time being in force relating °*"*'™P^<^y-
to bankruptcy ; or
(2.) That any person or company liable to tax has suffered loss so that the Where exac-
exaction of the full amount of tax in any case would entail hard- would** entail
ship of such a nature as to render it just and equitable that relief ***^***'P-
from such tax should be given ;
then, and in any of such cases, the Commissioner may release any such person
or company wholly or in part from liability to tax, and may make such entries or
alterations in any assessment- roll or register in force as may be necessary for
that purpose.

PART V.

GENERAL PROVISIONS.

34. If any owner of land has no known agent in the colony, or is unknown. Summons to
or cannot after due inquiry be found, a summons or writ issued in respect of""'"**^^ °^"^
any tax and posted upon a conspicuous part of such land shall be a sufficient on land.
service.

35. Judgment for the amount of tax due may be given, in any Court of Judgment may
competent jurisdiction, against the owner of any land, if he is unknown, under ©wncr.*" *^*"*
the designation of "the owner" of such land, on the Court being satisfied that

such owner is absent or unknown, or cannot after due inquiry be found, and
upon proof of service of summons as above provided.

36. If the owner of any land liable to taxation fails or neglects within the Remedy against
time limited in that behalf to pay the tax imposed on such land, and such land g^^ jf"^ "**'*"



owner

is in the occupation of any tenant, mediate or immediate, of such owner, or ^^* '** P^V*
if such land shall be subject to mortgage, the Commissioner shall have such
and the like remedies against such tenant or mortgagee as be would have
against the owner.

37. Every person who, under the provisions of this Act, has been compelled Person paying
to pay any tax in respect of land or mortgage for or on behalf of any other per- from'^pcison'iia!^
SOD shall be entitled to recover from the actual owner of such land or mort- *****

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68 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

gage the amount of any such tax so paid by him, together with all costs of
proceedings attending the recovery thereof; and in the case of a mortgage the
amount of tax so paid may be added to the principal secured by the mortgage,
and shall be charged with interest accordingly, or, at the option of the person
paying the same, may be recovered as a debt due to him.
Remedy in 38. WHiere any person chargeable with tax is under any legal disability, or
under*dis£bnity^ where any person so chargeable dies, in every such case the trustee of such
person, upon default of payment, shall be and is hereby made liable to and
charged with the payments which the said person under disability ought to
have made or the person so dying was chargeable with.

And, if such trustee neglect or refuse to pay as aforesaid, it shall be law-
ful to proceed against him in like manner as against any other person making
default of payment of the said tax.

And all trustees making payment as aforesaid shall be allowed every sum
paid for such persons under disability in their accounts, and shall be allowed
to deduct all such payments out of the assets of the person so dying.

In this section the word "trustee " shall be deemed to include the parents
of an infant.
Married worn- 39. Any married woman seised, possessed, or entitled to any land, mort-
en u e o ax. g^g^^ q^ income to or for her sole or separate use, shall be chargeable with and
liable to pay tax in like manner as if she were sole and unmarried.
Covenants to 40. Every covenant or agreement heretofore made or hereafter to be made
evade tax vo . ijgj^een landlord and tenant, mortgagor and mortgagee, or between any other
persons, altering or attempting to alter the nature of the estate or interest in
any land or mortgage for the purpose of defeating or in any other manner
evading the payment of tax imposed under this Act, or which shall be in any
manner contrary to the true intent of this Act, or calculated to prevent its oper-
ation in any respect, shall, so far as regards any such covenant or agreement,
be void and of no effect as between the parties thereto.
Tax to be a 41. The tax on land payable under this Act shall be a first charge on the
iMd.^ ^^^^ °" land* in respect of which it is payable, and shall have priority over all charges,
liens, mortgages, rates, or other encumbrances whatsoever ; and, notwithstand-
ing any sale, transfer, or conveyance of any land, it shall continue to be liable,
in the hands of any purchaser or holder thereof, for the payment of any tax
due or owing in respect thereof so long as such tax remains unpaid.
Commissioner 42. The Commissioner or Deputy Commissioner may appear in any action,
appear*^^ pro^ o*" ^^ ^^Y Other proceeding whatsoever had or taken under this Act, or before
ceedings. ^ny Board, either personally or by solicitor, or by some officer in the public

service of the colony ; and the appearance of any such officer, and his state-
ment that he so appears by authority of the Commissioner, shall be sufficient
evidence of such authority for all purposes.
Penalty for 43. If any person, whether or not liable to taxation under this Act, —
turns^or cv^di^g ('•) Being within or having an agent within the Colony of New Zealand,
***• fails or neglects to furnish, on or before the prescribed day, any

return required by or under this Act, or, within a reasonable time,
any further or fuller return required by the Commissioner, unless such
person shall prove that such failure or neglect was not wilful ;
(2.) Knowingly and wilfully makes or delivers any false return, or makes
any false answer, whether verbal or in writing, in relation to his
land, mortgages, or income, or any matter or thing affecting his lia-



Online LibraryUnited States. Dept. of Commerce and Labor United States. Bureau of Foreign CommerceConsular reports, Issues 196-199 → online text (page 11 of 82)