178
THE NEW ZEALAND GAZETTE.
[No. 8

(c.) And thereafter, but within six years from the date
of his lease, to a value equal to another ten per
centum of the price of the land ;
And in addition thereto shall, within six years from the
date of his lease, put substantial improvements of a per-
manent character to the value of £1 per acre.

11. Residence and occupation of the land shall be in ac-
    cordance with Part III. of “ The Land Act, 1892.”

12. No person who is the owner in fee or leasehold of any
    land in New Zealand which, together with the land included
    in his application or transfer under these regulations, would
    exceed 320 acres, and no person who has made an arrange-
    ment or agreement to permit any one, save his son or
    daughter, to acquire by purchase or otherwise the allotment
    in respect of which his application is made, shall be entitled
    to become a settler under these regulations.

13. Any settler who shall fail to comply with these regula-
    tions in any respect shall, upon sufficient proof thereof to
    the satisfaction of the Land Board of the district, forfeit
    his interest in the land selected, and the land shall there-
    after be dealt with as ordinary Crown land ; and these con-
    ditions shall be sufficient authority for such forfeiture.

14. The association may make such rules and regulations
    from time to time as it may deem necessary, subject to the
    approval of the Commissioner.

15. In case any doubt shall arise as to the sufficiency of
    the compliance with these regulations, with reference to the
    selection, occupation, or improvement of any land, or other-
    wise arising thereunder respectively, the same shall be settled
    by the Land Board.

16. Excepting as expressly modified by these regulations,
    the provisions of “ The Land Act, 1892,” and its amend-
    ments shall be deemed to have full force and effect over and
    upon the land herein referred to, and shall, mutatis mutandis,
    be read as if these regulations formed part of the Act.

Schedule.

All that parcel of land, containing by admeasurement
4,722 acres, and comprising Sections 8, 9, 10, 11, 13, 14, 15,
16, 18, 21, 22, 23, and 24, Block XIII., Mangahao, and Sec-
tions 1, 2, 3, 4, 7, 8, and 9, Block I., Tararua Survey District,
in the Land District of Wellington.

ALEX. WILLIS,
Clerk of the Executive Council.

Regulations under the Land and Income Assessment Acts.

GLASGOW, Governor.
ORDER IN COUNCIL.
At the Government House, at Wellington, this twenty-
third day of January, 1895.
Present:

HIS EXCELLENCY THE GOVERNOR IN COUNCIL.

IN pursuance and exercise of all powers and authorities
vested in him by or under “ The Land and Income
Assessment Act, 1891,” and the amendments thereof, and
also by or under “ The Income-tax Act, 1894,” His Excel-
lency the Governor of the Colony of New Zealand, by and
with the advice and consent of the Executive Council of
the said colony, doth hereby make the following regulations
under and for the purposes of those Acts, that is to say,--

REGULATIONS.
Interpretation.

1. Throughout these regulations,--
   “ Agent ” means an agent within the meaning of sec-
   tion nineteen of “ The Land and Income Assessment
   Amendment Act, 1892 ” :
   “ Collector ” means any Collector or other principal
   officer of Customs :
   “ Goods ” includes wares, merchandise, and other per-
   sonal property of every description :
   “ Firm ” means and includes persons, not exceeding ten
   in number, who are together carrying on or engaged
   in any business, trade, manufacture, adventure, or
   concern for the purposes of gain or profit, but does
   not include a corporate body :
   “ Importer ” includes any owner or other person for the
   time being possessed of or beneficially interested in
   any goods imported into the colony, and also any
   person acting or purporting to act as agent for or
   otherwise on behalf of any such owner or other per-
   son :
   “ Income-tax ” means income-tax for the time being
   prescribed by law :
   “ Person ” includes firm and company :
   “ Principal ” means a principal within the meaning of
   said section nineteen :
   “ Ship ” means every description of vessel used in navi-
   gation not propelled by oars.

Foreign Traders.

2. Every agent shall make returns in such forms, at such
   times, and for such periods as the Commissioner may re-
   quire ; and, as respects goods the orders for which are pro-
   cured by the agent on behalf of the principal, every such
   return shall show,--
   (1.) The total invoice price of the goods comprised in
   every order procured and of every order executed
   as aforesaid, with the name and address of the
   person giving the order ;
   (2.) The name and address of the principal on whose
   behalf each such order is procured ; and
   (3.) Such further particulars as the Commissioner may
   from time to time require.

3. As respects goods received on consignment from abroad
   for sale or disposal within the colony, the return to be made
   by the agent shall show the total sums received or receivable
   for the goods so sold or disposed of, with the name and
   address of the principal or principals respectively.

4. (1.) Where any agent or principal fails to pay any in-
   come-tax assessed to the agent pursuant to said section
   nineteen or these regulations, the amount due in respect of
   tax shall, to the extent of the defaulting principal’s interest
   in any goods at any time arriving in the colony consequent
   on any sale or disposal made or any order procured by any
   agent on account of the defaulting principal, be a charge
   on such goods, and the Collector shall have power to detain
   such goods until the amount has been paid.
   (2.) For the purposes of this clause the Collector shall
   have power to require the importer of any goods to produce
   to him all books, papers, or correspondence, and to answer
   any questions, and on oath if the Collector thinks fit, relating
   to any such goods.

5. (1.) Where any agent fails to make returns, or where
   the principal sells or disposes of in the colony any goods and
   the whereabouts of the agent is not known, any Collector
   shall estimate the value of such goods, and shall assess the
   profit thereon to the principal at such sums, being not more
   than twenty-five pounds in every one hundred pounds of
   such value, as the Collector may think just.
   (2.) Income-tax shall thereupon be payable on the amount
   of such assessed profit, and the Collector may require pay-
   ment thereof, and shall have power to detain such goods
   until payment is made.
   (3.) It shall be lawful for such Collector, on entry being
   passed for such goods, to require the importer or consignee
   to produce a copy of the order for such goods, and to make
   a statutory declaration as to whether or not any such goods
   were ordered through an agent in the colony, and as to such
   other particulars as may be required.

6. (1.) It shall be lawful for any importer or consignee
   to pay to the Collector the amount owing by any principal
   in respect of income-tax ; and every such importer or con-
   signee shall be entitled to a certificate from the Collector as
   to the amount so paid.
   (2.) Every such certificate shall be in satisfaction, pro
   tanto, of any claim on the part of the principal against the
   importer or consignee.

Shipping.

7. (1.) When any person outside the colony, or whose chief
   office is outside the colony (hereinafter called “ the princi-
   pal ”), carries on business in the colony as owner or charterer
   of any ship, such principal’s agent in the colony shall be
   assessed and be liable to income-tax on five pounds in every
   one hundred pounds of the total amount payable to such
   principal or to his agent (whether such amount be payable
   in the colony or beyond the colony) in respect of pas-
   sengers, live-stock, and goods shipped in the colony and
   carried by any such ship.
   (2.) Every agent shall furnish returns in such form, at such
   times, and for such periods as the Commissioner may require
   in order to enable such assessment to be made.

8. (1.) In all cases where the principal has no recognised
   agent in the colony other than the master of the ship, or
   when the agent fails to make returns, the Commissioner or
   Collector may make such assessment from such information
   as may be available to him, and the income-tax thereon
   shall be payable to the Collector prior to the clearance of
   such ship ; and the Collector shall have power to detain the
   clearance until such payment is made.
   (2.) The master or agent upon paying the same shall be
   entitled to a certificate from the Collector that the amount
   so paid has been paid under the provisions of these regu-
   lations, and such certificate shall be a sufficient warrant to
   the master or agent for the amount so paid.

General.

9. Every assessment made by any Collector shall be subject
   to the approval of the Commissioner.

10. All income-tax payable under clauses five and eight
    of these regulations shall be due and payable immediately
    upon the assessment being made.