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GOVERNMENT NOTICE.

EXCHANGE OF LAND.

Colonial Secretary's Office,
Auckland, 6th September, 1843.

HIS Excellency the Officer Administering
the Government directs it to be notified
that by a Despatch recently received from the
Right Honorable the Secretary of State for the
Colonies, he is instructed that Her Majesty's
Government has consented to allow to all
claimants who have established their Titles to
land in this Colony, before the Commissioners
appointed to investigate their claims, the option
of exchanging their Land for Grants in the
unoccupied portions of the District in which
the Town of Auckland is situated, especial
reference being had to the proportional values
which have been established in the Colony for
Town, Suburban, and Country Allotments.

Claimants who are in the above position, and
whose names will appear in the Supplement to
the Government Gazette of this day's date, are
accordingly informed that applications from
parties desirous of availing themselves of this
indulgence, will be received at this Office until
the 31st day of December next.

By His Excellency's command,
(For the Colonial Secretary,)
WILLIAM CONNELL.

Colonial Secretary's Office,
Auckland, 26th September, 1843.

HIS Excellency the Officer Administering
the Government directs it to be notified
that the undermentioned Lot of Land, adver-
tised in the Government Gazette by notice dated
24th November, 1842, for sale by Private Con-
tract, has been disposed of to Mr. H. W. Cook,
at the price stated below.

Lot No 6, situate on the West Bank of the
Tamaki, coutaining 82 acres, 2 roods, and 15
perches. Price—£1 per acre.

By His Excellency's Command,
(For the Colonial Secretary),
WILLIAM CONNELL.

Colonial Secretary's Office,
Auckland, 23rd September, 1843.

HIS Excellency the Officer Administering
the Government has been pleased to ap-
point

PERCIVAL BERREY, Esquire,
to be Sheriff of the Central District of New
Ulster, from this date, in succession to James
Coates, Esquire, whose resignation of that
appointment has been accepted.

By His Excellency's Command,
(For the Colonial Secretary),
WILLIAM CONNELL.

PROPERTY AND INCOME TAX.

Colonial Secretary's Office,
Auckland, 25th September, 1843

HIS Excellency the Officer Administering
the Government is pleased to direct the
publication of the following Circular Despatch,
dated 19th December, 1842, from the Right
Honorable the Secretary of State for the Colo-
nies, on the subject of the liability of persons
residing in the Colonies to pay the Property
Tax, in respect of that portion of their incomes
which may be derived from English Funds.

By His Excellency's Command,
(For the Colonial Secretary)
WILLIAM CONNELL.

(CIRCULAR.)
Downing-Street,
19th December, 1842.

SIR—

I have the honor to acquaint you that
the Lords Commissioners of the Treasury have
drawn my attention to the liability of persons
residing in the Colonies to pay the Property
Tax, in respect of that portion of their Incomes
which may be derived from the Funds of this
Country, and at their Lordships' request, I have
to convey to you the following Instructions on
the subject for your own guidance :—

All Salaries and personal Allowances, and
Emoluments, and all Pensions and Superannua-
tions, Retired or Compassionate Allowances,
paid from Funds derived from the Revenues of
Great Britain, whether provided by special
Parliamentary Grant or otherwise, are liable to
this Tax from the 5th of April last, at the rate
of 7d in the pound, except in cases in which the
party can shew that his whole annual Income
does not amount to £150. It will, therefore, be
your duty on all occasions to make the proper
deductions accordingly, (retrospectively from the
5th of April last, when the deductions may not
have already been made) from the amount of
the Bills which you may have occasion in future
to draw on the Treasury, whether on your own
account, or for the Salaries or Allowances of
other parties; and I have to request you to con-
vey an intimation to the same effect to any
Officers or Functionaries within your Govern-
ment, who may be authorized to draw Bills on
the Treasury for any such Payments.

In cases where exemption may be claimed
from the Tax, an Affidavit must be taken by
the party and transmitted with the Bill, to the
effect that his Income, including that on accoun
of which the Bill is drawn, is less than £150
per annum, and such Affidavit must have refer-
ence to the whole Income of the party from
whatever source derived, for, although Emola-
ments derived from Colonial Revenues or Pro-
perty are not Taxable, unless the recipients
reside in Great Britain, they must be taken
into account in considering a claim to exemp-
tion from the Tax on Income derived from this
Country.

By His Excellency's Command,
(For the Colonial Secretary),
WILLIAM CONNELL.

When Bills are drawn on account of Expenses
or Disbursements to other parties, a statement