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

Consular reports, Issues 196-199 online

. (page 8 of 82)
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mon, joint tenants, or partners, (a.) Provi-
sion for contribution between parties entitled

(page 53)-

6. Power to Commissioner to amend and alter as-

sessment rolls or registers (page 61).

7. Obje tions to assessments of income to be heard

before Resident Magistrate (page 60).

8. Members of Boards of Review and Resident Mag-

istrates not disqualified by reason of liability to
be assessed for tax (page 60).

9. Provision for adjustment in cases where land or

mortgages sold or disposed of before commence-
ment of new year of taxation (page 63).

to. Provision for relief, (x.) In cases of bankruptcy.
(2.) Where exaction of tax would entail hard-
ship (page 67).

It. General amendments in " The Land and Income
Assessment Act, 1891." (i.) Definition of "com-
pany " (page 44.) (2.) Definition of " owner "
(page 44). (3.) Amendment in section 14 (page
49).



12. Repeal of sections 30 to 33 of principal Act (page

65).

13. Power to require owner to assent to assessment

of land ; otherwise power to Governor to ac-
quire same for Her Majesty. Procedure thereon
(page 65).

14. Power of owner of land to require assessment to

be reduced, otherwise may require Governor
to acquire land for Her Majesty. Procedure
thereon (page 66).

15. Colonial Treasurer to pay purchase-money (page

67).

16. How land acquhvd may be disposed of (page 67).

17. Amendments in Schedules to above Act: Sched-

ule A — (x.) Amendments in sections s and 6
(pages 71 and 7a). Additional provisions to
Schedule (page 7a). (3.) Definition of" mort-
gage " and " mortgagee " (page 73). Schedule
C — (3 ) Amendment of section i as to "insur-
ance companies" (page 75). Amendment of
section 2 where a company has borrowed money
on debentures (page 75). Schedule D — (4.)
Extended meaning of " income from business "
(page 76). Deduction from taxable amount by
way of exemption in cases of income from busi-
ness (page 77). Schedule E — (5.) Deduction
from taxable amount by way of exemption in
cases of income from employment or emolu-
ment (page 77). Schedule F— (6.) Amendment
of section 3 as to partners (page 79). Amend-
ment of section 6 (page 79). Addition to section
7 as to deduction for life-insurance premiums
(page 79).

18. " The Land and Income Assessment Act, x89X,"

to apply for the purpose of affixing value in
certain cases under law relating to stamp duties



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 43



and duties upon estates of deceased persons.
General application of above Act to Acts in
force (page 62).
Aasessment of companies or persons outside the
c<^ony carrying on business in the colony (page
54).



Provisions of this Act to be read as if same bad
been part of principal Act (page 70).

The validity of regulations made and things done
under the principal Act provided for (page
70).



An Act to regulate the Assessment of Land and Income for the Purpose of Title.
Taxation.

[8M September, 189I.
BE IT ENACTED by the General Assembly of New Zealand in Parliament
assembled, and by the authority of the same, as follows : —

I. The Short Title of this Act is " The Land and Income Assessment Act, short Title.
1891."
An Act to amend **The Land and Income Assessment Act, 1891."

[iiM October, 1 892.
BE IT ENACTTED by the General Assembly of New Zealand in Parliament
assembled, and by the authority of the same, as follows: —

1. The Short Title of this Act is "The Land and Income Assessment Act Short Title.
Amendment Act, 1892."

2. In this Act, unless inconsistent with the context, the expression "the Interpretation.
said Act *' means "The Land and Income Assessment Act, 1891,'' and includes
regulations made thereunder.

PRELIMINARY.

2. On such day after the commencement of this Act as the GoVemor in Repeal of Acts
Council shall by Proclamation determine, " The Property Assessment Act, crty tax.
1885," and " The Property Assessment Act 1885 Amendment Act, 1886," 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 anything done or suffered, or the payment or recovery of
any duty or property-tax which may have, or may hereafter, become
payable to Her Majesty under the said Acts, or any of them, or any
Act read and construed therewith ; nor
Interfere with the institution or prosecution of any proceeding in respect
of any offence committed, or the recovery of any penalty or for-
feiture 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 Saving.
thereunder for making a general triennial assessment of property, it shall not
be lawful to make any such assessment, nor shall any person be re({uired to make
statements of property for the purposes of any such triennial assessment 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.

3. In this Act, and in any regulations made thereunder, if not inconsistent Interpretation.
with the context, —

" Assessment" means estimate of the value of any land or the interest
therein, either with improvements or without improvements, or the
value of such improvements alone, or of any income liable to tax-
ation under this Act, as well as the amount of tax imposed thereon



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44 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.



Definition
* company."



of



Definition
"owner."



respectively, and includes all matters comprised in any return re-
quired by or under this Act:
"Company" means and includes every corporate body not being a
friendly society :
II. The following amendments are hereby made in the said Act:
(i.) The definition of "company" in the third section of the said Act
means, and shall be deemed to have meant and included, from the
time the said Act came into operation, any corporate body not being
a friendly society, and any association consisting of more than ten
persons carrying on or engaged in any business, trade, manufacture,
adventure, or concern.
** Friendly society" includes all societies registered under the Acts re-
lating to friendly societies, industrial and provident societies, and
trade unions respectively :
** Income," when used alone, means any gains or profits derived or re-
ceived by any company or person in any year, or by any means, or
from any source, which is made the subject of taxation under this
Act:
** Land " means and includes all lands, tenements, buildings, and here-
ditaments, whether corporeal or incorporeal, and also includes all
chattel interests in land :
*' Maori " means an aboriginal inhabitant of New Zealand, and includes
any half>caste living as a 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 seised, 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
thereof, whether as trustee, mortgagee in possession, or otherwise :
of (2.) The definition of " owner " in the third section of the said Act means,
and shall be deemed to have meant and included from the time the
said Act came into operation, any person or company who, whether
beneficially or in trust or as mortgagee in possession or otherwise,is —
(a.) Seised or entitled at law or in equity to an estate of freehold in pos-
session of land or, howsoever entitled, to the rents and profits of
land in jx)ssession ; or
(d.) Who, if the land was let, would be entitled at law or in equity to re-
ceive the rents thereof in possession ;
(r.) Possessed of or entitled at law or in equity to a leasehold estate in land

in possession;
And each and every such persons or companies shall be liable to be assessed
upon the actual value as defined by section one of Schedule A to the said Act,
and shall be liable for the payment of the whole tax upon all such land :

Provided that, where any land is subject to any lease or tenancy, then the
owner shall be assessed upon such land subject to the lease or tenancy ; and
the owner of such leasehold or tenancy shall be assessed upon the value of his
interest therein.

'* Prescribed" means anything prescribed by regulations:
" Tax " means the duty upon land, mortgages, or income, or any addi-
tional charge in resf>ect thereof, to be assessed, collected, or en-
forced under the provisions of this Act :
" This Act " includes any regulations made under the provisions thereof,
and also the Schedules to this Act.



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 45

Regulations.

1 . These regulations shall come into force on the date when the same shall
be pubUshed in the New Zealand Gazette.

2. In these regulations, unless inconsistent with the context, — Interpreution.
** Company " means and includes every corporate body not being a friendly

society :

** Land " means and includes all lands, tenements, buildings, and here-
ditaments, whether corporeal or incorporeal, and also includes all
chattel interests in land :

" Notice " means a notice in writing given by causing the same to be
personally served on any person, or by leaving the same at his usual or
last-known place of abode or business in the colony, or by forwarding
the same by post addressed to such usual or last-known place of al)ode
or business; and, in the case of a company means a notice given by
being served upon or delivered to '*the public officer" of such com-
pany at the address for service given under the Act, or if there shall
be no such address for service, then by serving, leaving, or forwarding
the same as aforesaid at or to any office or place where the company
carries on business in New Zealand :

" Owner" in respect of land means the person or company for the time
being who is seised, 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 thereof,
whether as trustee, mortgagee in possession, or otherwise:

*' Publicly notified," " public notice," means a notice published in some
newspaper circulating in the locality where anything is required to be
so notified or notice thereof to be given :

" Public officer " means the public officer of a company to be from time
to time appointed for the purposes of •* The Land and Income Assess-
ment Act, 1 891:"

" The Act " means " The Land and Income Assessment Act, 1891 :"

" Writing " includes printing, and any matter partly written and partly
printed :

And generally, wherever by the Act an interpretation is given to any
word or expression, the like interpretation shall be adopted in these
regulations, unless there be something in the context inconsistent
therewith or repugnant thereto.

PART I.

ADMINISTRATION OF ACT.

Appointments^ ^c.

4. For the due administration of this Act the Governor may from time to Power to ap-
time appoint a fit and proper person, to be called the Commissioner of Taxes Jion"/ andTJcp-
(hereinafter referred to as " the Commissioner "), and a like person to be Deputy ".* v Co m m i s -
Commissioner of Taxes; and the Governor may from time to time remove or
suspend such Commissioner or Deputy Commissioner.

The persons holding the offices of Property-lax Commissioner and Deputy Pennons in of-
Propcrty-tax Commissioner, under " The Property Assessment Act, 1885," at main "Jn office,'*
the commencement of this Act shall be deemed, without further appointment,
to hold the respective offices of Commissioner of Taxes and Deputy Commis-



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46 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

sioner of Taxes under this Act, but without prejudice to the provisions herein-
after contained.

Powersof Dep, 5. The Deputy Commissioner shall, under the control of the Commissioner,
sioner. perform such general official duties as he shall be called upon to perform under

this Act, and shall act as the Deputy of the Commissioner in case of the illness,
absence, or other temporary incapacity of the Conmiissioner, and while so act-
ing shall have and may exercise all the powers, duties, and functions of such
Commissioner under this Act, and shall act in his name and behalf.

Powers and du- 6. Upon the repeal of the Acts mentioned in the second section of this Act

ties of Property- . . — n , . , , . . . , , . ,

tax Commission- takmg effect, all duties, powers, and authonties imposed upon or vested in the

milsioneV"undcr Property-tax Commissioner under any Act then in force shall be and the same
this Act. are hereby imposed upon and vested in the Commissioner appointed under this

Act, and all the provisions of any such Act, so far as applicable, shall, mM/a/tr
mutandis, extend and apply to such last -mentioned Commissioner accordingly,
and until such repeal shall take effect all such duties, powers, and authorities
shall continue to be performed and exercised by the Property-tax Commis-
sioner.

For the purposes of "The Rating Act, 1882," and its amendments, or of
any other Act in force at the commencement of this Act under which it shall
be necessary to make* any valuation roll or rolls, or any assessment of land,
or any interest therein, the Commissioner may, from the assessments and rolls
made and prepared under this Act, make and prepare such statements of values
and valuation-rolls of rateable property, or assessments of land or any interest
therein, as may be requisite or necessary, in order to comply with the said
Acts or any of them.
Power 10 ap- 7. The Governor may from time to time appoint such Assessors, Clerks,
Seers. ° ^^ ^' Receivers, and other officers as he may deem necessary to assist in carrying out
the provisions of this Act.

A notification in the GazttU that any person therein named has been so
appointed shall be conclusive evidence of such appointment without further
proof.

All persons holding permanent offices in the department of the Property-tax
Commissioner on the commencement of this Act shall, without further appoint-
ment, be deemed to hold like offices in the department of the Commissioner
appointed under this Act.

Secrecy to be g. Subject to this Act, every person whomsoever appointed or employed
maintained. , , . *

under this Act —

(I.) Shall maintain, and aid in maintaining, the secrecy of all matters in
relation to income that may come to his knowledge in the perform-
ance of his official duties, and shall not communicate any such mat-
ter to any person whomsoever, except for the purpose of carrying
into effect the provisions of this Act :
Oath of office. ^2.) Shall, before he begins to act in the execution of this Act, take and
subscribe such oath of fidelity and secrecy as may be prescribed,
which oath may be administered by the Commissioner or Deputy
Commissioner, or by any Resident Magistrate or Justice of the
Peace.
Penalty for 9. Every person who wilfully acts in contravention of the true intent of the
tent ofoaihf *" o^lh which he has taken under this Act shall be liable, on summary conviction
before a Resident Magistrate, if he shall elect to be tried before him, or, if he
shall not so elect, then upon conviction before the Supreme Court or District
Court, to imprisonment for any term not exceeding twelve months, with or
without hard labour.



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 47

If any person acts under this Act before he has taken the oath required to
be taken by such person respectively, he shall, on conviction, be liable to a
penalty of not less than ten nor more than one hundred pounds.

Regulations.
3. Every person appointed or employed under the Act shall, before he be- au persons ap-
gins to act in the execution thereof, take and subscribe the oath of fidelity and ^JJ, ^** '^ *
secrecy.

5. A notification in the New Zealand Gazette that any person therein named Gas^tte notice
has been appointed for the purposes of the Act shall be conclusive evidence of ^inil],"^ ^^'
such appointment without any further proof; and the production by any such

person of a printed copy of the Gazette containing such notification, and his
statement that he is the person named therein, shall be primd facie evidence
that he is authorised to act in the capacity mentioned in such notification.

6. Any Assessor may be appointed for such one or more districts or parts Assessor may
of the colony as the Commissioner thinks fit, and shall perform therein or in monf^tha^n one
respect thereof all such duties as the Commissioner from time to lime directs, t*"*^"*^!.

7. The printed or stamped signature of the Commissioner shall in all cases Signature of
be sufficient, and any book, document, or writing bearing or purporting to bear

his signature, either in writing, or printing, or by stamp, shall be deemed to
have been duly signed by him, and judicial notice shall be taken of such sig-
nature accordingly.

Regulations.

10. The Governor in Council may from time to time make regulations, not Regulations for
inconsistent with this Act, for the following purposes or any of them, and may A!:T*"o^b^'madc
from time to time alter or revoke the same, that is to say: — by Governor in

(i.) Prescribing the duties of all officers and persons appointed under this
Act or engaged in its administration ; and the forms of assessment-
rolls, registers, notices, and other instruments mentioned in this Act
or necessary to give effect thereto :

(2.) Prescribing the forms of returns to be made to the Commissioner under
this Act, and the contents thereof, and by whom the same shall be
made, and the time of making the same :

(3.) Providing, where there is no provision in this Act, or no sufficient pro-
vision in respect of any matter or thing necessary to give effect to
this Act, in what manner and form the want of provision or insuf-
ficient provision shall be supplied:

(4.) For any purpose, whether general or to meet particular cases, that may
be convenient for the administration of this Act, or that may be de-
sirable or necessary to carry out the objects and purposes hereof, or
which it is by this Act declared may be provided for ))y regulations :

(5.) Providing that, for avoiding duplicate taxation in any case where it
shall appear that any mortgage and income derived therefrom have
been assessed for tax which has been paid in ropect of the same
year or period, the Commissioner may make such allowance or re-
fund as he shallxleem just, and in such manner as .shall be prescribed :

(6.) Imposing a penalty, not exceeding fifty pounds, for any breach of any
such regulations.

11. All such regulations shall be gazetted, and, when so gazetted, shall have Regulations to
the force of law, and shall be laid before each House of the General Assembly h^^^^^'ofkw*!
within fourteen days after the same shall have been made if the Assembly be

then sitting, and, if not, then within ten days after the next meeting of such
Assembly.



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48 LAND TAXATION AND LABOR LAWS IN NEW ZEALAND.

Governor in 12. If any act, matter, or thing required by or under this Act to be made
Council may ex- , • 1 • r 1 . 1 . , , ,

tend time for do- or done at or withm a fixed time cannot be, or is not, so made or done, the

mg acts. Governor, by Order in Coimcil, may from time to time appoint a further or other

lime for making or doing the same, whether the time within which the same

ought to have been done has or has not elapsed or expired.

Any act, matter, or thing made or done within the time prescribed by such

Order in Council shall be as valid as if it had been made or done within the

time fixed by or under this Act.

Public Officers of Companies — Agents and Trustees.

Companies to 13. Every company carrying on business in New Zealand shall at all times

a pubU?officer.^ ^^ represented by a person residing in the colony, who shall be duly appointed

by the company, or by some agent or attorney having power to appoint such

person for the purposes of this Act; and the following provisions shall have

effect :—

(i.) Such person shall be called the "public officer" of the company for
the purposes of this Act, and shall be appointed within three months
after the commencement of this Act, or after the company shall com-
mence to carry on business in New Zealand, whichever shall last
happen.

(2.) The office of public officer shall be kept constantly filled by making
fresh appointments thereto as may be necessary, and no appointment
shall be deemed duly made until after notice thereof in writing speci-
fying the name of the officer, and an address for service, has been
given to the Commissioner.

(3.) Every company failing or neglecting to make an appointment to the
office of a public officer when necessary shall be liable to a penalty not
exceeding fifty pounds a day for every day during which such neglect
shall continue.

(4.) Every public officer shall be answerable for the doing of all such acts,
matters, or things as are required to be done by virtue of this Act in
order to the assessment of the company under this Act and paying
the tax payable in respect thereof.

(5.) Everything done by any such public officer, which he is required to do
in his representative capacity, shall be deemed to have been done by
such company ; and any service made at the address for service, or
on the public officer, or upon any person acting or appearing to act
in the business of such company shall be sufficient for all the pur-
poses of this Act, and it shall not in any case be necessarj' for the
Commissioner to prove that any such officer or person is or was the
public officer of the company or acting in its business.

(6.) The absence of, or non- appointment of, a public officer shall not ex-
onerate any company from the necessity of complying with any of
the provisions of this Act; but. every such company shall be liable
to the provisions of this Act as if there were no requirement to ap-
point such officer.
Liabilities of 14- Every agent for every person permanently or temporarily absent from
agents and trus- ^^ j^^j resident in the colony, and every triAtee, —

(I.) Shall be answerable for the doing of all such acts, matters, or things
as are required to be done by virtue of this Act in order to the
assessment of the land, mortgage, or income which he represents,
or which is the subject of his trust, or which is received by him or
comes to his hand, and for the paying the tax in respect thereof :



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LAND TAXATION AND LABOR LAWS IN NEW ZEALAND. 49

(2.) Is hereby authorised to recover, from any person in whose behalf he
is compelled to pay any tax, the amount so paid by him:

(3.) Is hereby authorised and required, from and after the thirty-Brst day
of March ensuing next after the commencement of this Act, to re-
tain, from time to time, in each year, out of any money which shall
come to him in his representative character, so much as shall be
sufficient to pay the tax for the then current year in respect of any
land, mortgages, or income subject to such tax, estimating the
amount thereof at the same amount ^as was paid in respect of the
same subject or matter in the year then last preceding; and is hereby
indemnified for all payments which he shall make in pursuance of
this Act:

(4.) Is hereby made personally liable for the tax payable in respect of any
land, mortgage, or income if, while such tax remains unpaid, —

{a.) He shall alienate, charge, or dispose of such land or
mortgage; or

(d,) Dispose of any fund or money which shall come to him in
his representative character;

and shall not be otherwise personally liable for any tax imposed
upon him under this section.

(5.) The Commissioner or any other person or authority empowered under
this Act shall have such and the like remedies against all land or
other property of any kind vested in or under the control or manage-
ment of any agent or trustee as he would have against the land or
property of an individual, and in as full and ample a manner.

(6.) For the purposes of this Act "trustee" includes executor, adminis-
trator or guardian, committee, or receiver, the Public Trustee, and
any person having or taking upon himself the possession, adminis-
tration, or control of land, mortgage^ or income affected by any
express trust, or having by law the possession, control, or manage-



Online LibraryUnited States. Dept. of Commerce and Labor United States. Bureau of Foreign CommerceConsular reports, Issues 196-199 → online text (page 8 of 82)