Oct. 31.] THE NEW ZEALAND GAZETTE. 1239

thinks fit, and, if he thinks that any objection should be
allowed, he may alter or amend the assessment accordingly;
but if not, then such objection shall be heard and determined
by a Board of Review as hereinafter prescribed.

35. If any person or company entitled to lodge an objec-
    tion to any assessment fails to do so, or fails to prove his or
    its objection, such person or company shall pay any tax that
    may be imposed upon the land or mortgages assessed to him
    or the company, although such land or mortgages may not
    belong to such person or company.

36. The Commissioner may object to any assessment of
    land, and in every such case he shall send notice of the
    objection to the person or company to be affected thereby.
    The form of objection by the Commissioner shall be that set
    forth and numbered 8 in the Schedule hereto.

37. When objections have been lodged with the Commis-
    sioner he shall, on or before the day appointed for the review
    of the assessments, deliver or transmit such original objec-
    tions as may not have been allowed or withdrawn to a
    Board of Review (hereinafter referred to as “the Board”),
    who are to hear and determine the same.

38. The Commissioner shall give at least fourteen days’
    notice of the date 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.

39. At the first meeting of every Board the Reviewers
    shall appoint their Chairman.

40. 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.

41. Every Board shall from time to time appoint the time
    and place of any meeting subsequent to the first meeting,
    and may from time to time adjourn any such meeting in re-
    spect of time and place as they shall think most convenient.

42. The meetings of the Board shall be deemed to be
    public, except when considering matters relating to the
    assessment of income or objections thereto, in any of
    which cases the Board, of its own motion or at the request
    of any objector, may at any time, or from time to time, ex-
    clude from any such meeting, or require to withdraw there-
    from, all or any persons whomsoever.

43. If, on the day appointed for the meeting of any Board,
    a quorum of 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. The Commissioner or Deputy Commissioner may
    appear personally before any Board or by his solicitor, and
    the Assessor or other officer may appear 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 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 such descriptions more clear for the identification
    of the land.

46. The Chairman of the Board shall initial all the altera-
    tions, insertions, 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 assessment-roll for the district to which
    it relates.

48. The forms in the Schedule hereto, or forms to the like
    effect, varied as circumstances require, may be used for the
    purposes of the Act and these regulations, and shall be
    sufficient in law.

———

SCHEDULE.

1. OATH.

OATH to be taken and subscribed by the Commissioner and
Deputy Commissioner, and by Reviewers, Officers, Clerks,
Assessors, and other Persons appointed or employed under
“The Land and Income Assessment Act, 1891.”

I, of , hereby swear that I will truly and
faithfully, according to the best of my skill and knowledge,
perform the duties imposed upon me by or under “The Land
and Income Assessment Act, 1891,” and that I will not
divulge or communicate any matter or thing in relation to
the assessment of income coming to my knowledge in the
performance of my said duties to any person whomsoever,
except as may be authorised by law for the purpose of
carrying into effect the provisions of the said Act.

(Signature.)

Sworn before me at , this day of ,
189 . (Signature.)

———

2. NOTICE TO MAKE RETURNS UNDER “THE LAND AND
   INCOME ASSESSMENT ACT, 1891.”

NOTICE is hereby given that, in pursuance of the above Act
and the regulations made thereunder, every person and com-
pany within the meaning of the said Act, being the owner of
land in New Zealand, or being the holder or owner of
any mortgage or mortgages of land in New Zealand, is
hereby required to duly make and furnish to me, in the
prescribed form, returns of such land and mortgages, on or
before the day of next.

And further notice is hereby given that such returns shall
in all cases be delivered at or forwarded to the office of the
Commissioner of Taxes, in the Government Buildings, at
Wellington.

Dated this day of , 189 .
Commissioner of Taxes.

———

3. FORM OF RETURN OF LAND AND MORTGAGES TO BE MADE
   BY A PERSON.

RETURN of the Land and Mortgages of [Name in full, postal
address, occupation] made in pursuance of “The Land
and Income Assessment Act, 1891,” and the regulations
thereunder, for the triennial period commencing 1st April,
189 , so far as respects all land owned by me, and all
mortgages held by me on the 1st November, 189 , accord-
ing to the several particulars hereinafter set forth, and of
deductions at such date as are allowed by law.

Ordinary Tax.

Land owned by me (particulars at back hereof)
according to its actual value .. .. £
Less value of improvements thereon up to
£3,000 .. .. .. £
£

Mortgages of land held by me (particulars at back
hereof) according to the actual value thereof to
me as mortgagee, amounting to .. .. £

Total land and mortgages .. £
Deduct amount due or owing by me on mortgage
of above land (particulars at back hereof) .. £

Balance .. .. .. £

The deduction by way of exemption allowed by law will
be made in the Tax Office.

Graduated Tax.

Land owned by me included in the particulars at
back hereof .. .. .. £
Less value of all improvements thereon .. £

Balance .. .. .. £

I, the person making the foregoing return, do solemnly and
sincerely declare that the same, and the statements therein
referred to or accompanying such return, contain true and
accurate details of the several matters and things set
forth, and in particular contain a true and accurate account
of all land in New Zealand owned by me on the 1st day of
November, 189 , and of all mortgages of land in New Zea-
land held by me on the same date, and that the improve-
ments for which I claim deduction actually existed on the
date aforesaid, and were of the value stated by me, and that
the mortgages for which I claim deduction are mortgages
which I am legally entitled to deduct. And I make this
declaration under the provisions of “The Land and Income
Assessment Act, 1891.”

Dated this day of , 189 .
(Usual signature.)

Particulars of Money lent by me secured on Mortgage.

Particulars of Money owing by me secured on Mortgage.