1238
THE NEW ZEALAND GAZETTE.
[No. 82

either by posting the same to the Commissioner or by delivering the same at his office, on or before such day as may be publicly notified under these regulations, as follows:—
(a.) By every person or company who is the owner of any land in New Zealand, and by every person who is an owner or holder of a mortgage or mortgages of land in New Zealand:
(b.) By every attorney or agent for any person permanently or temporarily absent from the colony who is the owner of any land in New Zealand, or who is the holder or owner of a mortgage or mortgages of land in New Zealand:
(c.) By the Public Trustee, and every other trustee, executor, administrator, guardian, committee, or receiver entitled to or having the possession, administration, or control of land in New Zealand, or the management or control of any mortgage or mortgages of land in New Zealand where such land or mortgages is or are affected by any express trust, or where the person beneficially entitled thereto is under any legal disability.

But where the Commissioner, in exercise of any power vested in him by the Act or these regulations, gives any special notice, such notice may prescribe the time within which the act therein mentioned may be done, being not less than fourteen days from the service of such notice.

10. Every person or company hereinbefore mentioned or that may be required or empowered by the Act to make or furnish any return of land or mortgages of land in New Zealand, and whether as the owner of such land or the holder of such mortgages, or as the agent, attorney, or trustee of such owner, holder, or any person under legal disability, or as the public officer of any company, is hereby required to make or furnish the same in accordance with the Act and these regulations.

Provided that no person or company being the holder or occupier of Crown lands for mining purposes within the meaning of “The Mining Act, 1891,” shall be required to make a return of land so held or occupied by such person or company.

11. The form of return of land and of mortgages of land required by the Act to be made by or on behalf of a person shall be that set forth and numbered 3 in the Schedule hereto; and to every such return shall be added a declaration by the person making the same that such return is true and accurate in all particulars.

12. When a return is made by an agent for any person absent from or not residing in the colony, or by a trustee, such return shall be made for each person or company represented by such agent, attorney, or trustee; and shall be distinct from each other, and from the return of any such agent, attorney, or trustee, in his individual capacity.

But trustees in respect of the same interest, joint tenants, and tenants in common shall be severally and jointly responsible for the due furnishing of returns of land, or of any mortgage, owned or held jointly or in common.

13. The form of return of land and of mortgages of land required by the Act to be made by or on behalf of a company shall be that set forth and numbered 4 in the Schedule hereto; 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 is true and accurate in all particulars.

14. Every return shall be signed by the person making it, or by the public officer of the company, as the case may be; and, if any person shall be unable to write, his signature, which shall be made by his mark, shall be attested by a witness, who shall sign as such.

15. Such observations and directions may be indorsed or noted on any form of return as the Commissioner may think fit, and references to such observations and directions may be inserted in the form or be appended thereto.

16. Every corporate or other body formed for the purposes of or in relation to local self-government, or for any public, educational, or charitable purpose, and every other person or body who may be the owner of land declared to be exempt from taxation by the Act, shall nevertheless be liable to make returns of land owned by such person or body when required to do so by a notice given under these regulations.

17. Where the lessee or sub-lessee of any land has an interest in the improvements thereon, deduction for which he is entitled to claim, the deduction to be allowed for such improvements, whether as to the limit up to £3,000 in respect of the ordinary tax on land, or as to all improvements in respect of the graduated tax on land, shall be apportioned both as between the owner, the original lessee, and the sub-lessee (if any), by the Assessor, on the basis of the interest of such persons in such improvements, subject to the several rights of objection provided by the Act and these regulations.

18. The time as at which returns of the land and mortgages of land owned or held by any person shall be made for the purpose of enabling assessments under the Act to be prepared for the triennial period commencing the 1st day of April, 1892, shall be at 12 o’clock noon on the 1st day of November, 1891; and like returns shall be made in every third year as at such day as may be prescribed under these regulations.

19. The time as at which returns of land and of mortgages of land owned or held by any company shall be made for the year commencing the 1st day of April, 1892, shall be at 12 o’clock noon on the 1st day of November, 1891; and like returns shall be made in every year as at such day as may be prescribed under these regulations.

20. The Commissioner may require or accept a special form of return where in his opinion special circumstances shall render it desirable.

21. No person required to furnish a return shall be exempted from any penalty he may have incurred by failure so to do by reason of his having received no notice to furnish the same, or by reason of his not having been supplied with a form of return; but every such person shall himself obtain all forms of 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 company from any liability imposed upon a person or a company by the Act to furnish a return or otherwise comply with such Act.

22. Any Assessor may from time to time, at any reasonable hour during the day-time, enter upon any land or premises in the district for which he has been appointed, or upon any part of such land or premises, for the purpose of assessing 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.

23. The Commissioner or Deputy Commissioner may enter upon and inspect any land or premises for the purposes of valuing the same or any improvements thereon, or for any other purpose of the Act.

24. If the Commissioner thinks any assessment made by any Assessor is unfair or incorrect, the Commissioner may direct another assessment to be made in place thereof.

25. The Commissioner may from time to time authorise any person to enter upon any land for the purpose of inspecting and valuing the same or any part 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.

26. The assessments of land and mortgages of land shall be made by the Commissioner from the returns to be made by owners, and the assessments by Assessors.

27. Every assessment may be so made by the Commissioner for the period hereinbefore mentioned although the period or year to which such assessment relates has not commenced, and all the provisions of the Act shall apply to the returns required to be 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 period to which they relate.

28. The form of assessment-roll of land shall be that set forth and numbered 5 in the Schedule hereto.

29. Upon the completion of the assessment-rolls the Commissioner shall cause to be given to each person or company whose name appears thereon as liable to taxation a notice in writing of the making of the assessments. The form of the assessment-notice of land shall be that set forth and numbered 6 in the Schedule hereto.

30. Should the Commissioner fail to make any assessment or to do any other thing in the execution of the Act within the time prescribed, he shall, as soon as may be after the time at which such thing should have been done, perform 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.

31. Any person or company feeling aggrieved by reason of any assessment in which he personally or the company is interested may object to such assessment.

32. The Commissioner shall give notice in such form as he thinks fit that all objections to the assessments made are to be sent in to him on or previous 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, and shall be delivered or posted to the Commissioner on or before the last day appointed for receiving objections. The form of objection by an owner or occupier to the assessment of land shall be that set forth and numbered 7 in the Schedule hereto.

34. The Commissioner shall consider the objections, and may make such inquiries thereon or relating thereto as he