Mar. 28.] THE NEW ZEALAND GAZETTE. 537

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 income derived by me during the year ending 31st March, 1892; and the deductions claimed by me are those which I am legally entitled to deduct. And I make this declaration under the provisions of “The Land and Income Assessment Act, 1891.”

(Usual signature.)

Dated this day of , 189 .

DEDUCTION ON ACCOUNT OF LAND-TAX PAID IN RESPECT OF PREMISES OCCUPIED FOR BUSINESS OR EMPLOYMENT.

I CLAIM to make a deduction on account of land-tax in respect of premises occupied by me in Street, , being Section , such deduction being equal to 5 per cent. on £ , the amount upon which I am liable to pay land-tax on such premises.

(Signature.)

NAMES, ADDRESSES, AND SHARES OF PARTNERS.

(To be filled up in the case of returns made by or on account of a firm.)

I declare that the above statement of the names, addresses, and shares of the partners of the above-named firm is true.

(Signature.)

Dated this day of , 189 .

STATEMENT TO BE MADE BY PERSONS ACTING AS ATTORNEYS OR AGENTS.

DESCRIPTION of every person for whom I act as attorney or agent (where principal is permanently or temporarily absent from the colony) :—

(Signature.)

Dated this day of , 189 .

STATEMENT to be made by Government Departments, Local Authorities, Persons, Firms, Companies, and Societies employing Officers, Managers, Travellers, Clerks, Foremen, Workmen, Servants, and Others, in New Zealand, whether paid by Salary, Weekly Wage, or otherwise.

LIST OF PERSONS IN THE SERVICE OR EMPLOY OF

Dated this day of , 189 . (Signature.)

NOTE.—In the case of any person the total payment to whom does not exceed £160 a year an entry need not be made.

“THE LAND AND INCOME ASSESSMENT ACT, 1891.”

In pursuance of the above Act, and of the regulations made thereunder, every company in receipt of income within the meaning of the said Act is required to fill up the following return as far as is applicable to its particular case, and deliver the same at or forward it by post to the office of the Commissioner of Taxes, Wellington.

Commissioner of Taxes.

NOTE.—Any company failing or neglecting to furnish a return at the prescribed time, or any company making a false return, is liable to a penalty of not less than £5, nor more than £100, and to pay treble extra duty.

RETURN of the Income of [name of company in full, and postal address] made in pursuance of “The Land and Income Assessment Act, 1891,” and the regulations thereunder, for the year commencing the 1st April, 189 :—

Income for the year ended 31st March, 189 : £ , being gains and profits derived or received by the said company during such year.

NOTE.—The income of a company shall include dividends earned, sums carried to reserve fund, and any other profits made or income derived and not divided among shareholders or persons entitled to such gains or profits during such year.

N.B.—Income derived or received by the owner or occupier of land in New Zealand, or from the use or produce of such land derived by such owner or occupier of such land, except where otherwise specially provided, need not be included in income, and losses, outgoings, and expenses incurred in the production of such income cannot be deducted.

I, , being the duly-appointed public officer of the above-named company, and in that capacity duly authorised to make the above return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said company, and that the said return contains a true and accurate statement of the income of the company for the year ending the 31st March, 189 ; and that the copy of a balance-sheet hereto attached is a true copy of the balance-sheet of the said company issued to the shareholders, or prepared for issue, last prior to the date of this return.

(Usual signature.)

Dated this day of , 189 .

RETURN AS AGENT FOR HOLDERS OF DEBENTURES.

RETURN of the income received or receivable by the holders of debentures issued by the company, in respect of money borrowed on debentures by the company, for the year ending the 31st March, 189 : £ .

I, , being the duly-appointed public officer of the above-named company, and in that capacity duly authorised to make the above return, do solemnly and sincerely declare that I am well acquainted with the affairs of the said company, and that the said return contains a true and accurate statement of the income of the debenture-holders in respect of money lent to the said company on debentures for the year ending the 31st March, 189 .

(Usual signature.)

Dated this day of , 189 .

FORM OF REGISTER OF INCOME.

NAME, occupation, and address :

Income from business :

Income from employment or emolument :

Total income :

Exemption :

“THE LAND AND INCOME ASSESSMENT ACT, 1891.”

To Mr. .

TAKE notice that your name appears on the Income-tax Register as follows: For income of pounds sterling derived from business, and for income of pounds sterling derived from employment or emolument, for the year ending 31st March, 189 .

If you consider yourself aggrieved by the proposed assessment, you may make objection in the prescribed manner.

Objections must be signed by the objector and should be written on the prescribed form (which may be obtained at any post-office) and posted to me not later than the day of , 189 .

Commissioner of Taxes.

NOTE.—Public notice will be given of the first sitting of the Board of Review.

“The Land and Income Assessment Act, 1891.”

NOTICE OF ASSESSMENT OF COMPANIES.

To , Public Officer of Company, .

TAKE notice that the name of the company appears on the Income-tax Register for £ , being gains and profits derived or received during the year ending the 31st March, 189 .