764
THE NEW ZEALAND GAZETTE.
[No. 31

36. If any such agent or trader carries on business within
    the colony without the aforesaid warrant he shall be liable
    to a penalty of not less than £2 nor more than £50.

37. All regulations heretofore made under “The Land and
    Income Assessment Act, 1891,” or any amendment thereof,
    are hereby repealed, but such repeal shall not affect any act,
    matter, or thing done or any return or information supplied
    in accordance with such regulations.

38. 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.

39. 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.

40. 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 Officers, Clerks, Assessors,
and other Persons appointed or employed under “The
Land and Income Assessment Act, 1900.”

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, 1900,” and that I will not
divulge or communicate any matter or thing in relation to
any assessment 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 __, 19 __.

[Signature.]

———

2. NOTICE TO MAKE RETURNS OF LAND UNDER “THE LAND
   AND INCOME ASSESSMENT ACT, 1900.”

Land- and Income-tax Department,
Wellington, __, 19 __.

NOTICE is hereby given that, in pursuance of the above Act
and the regulations made thereunder, every person and com-
pany, being the owner of land in New Zealand, or being
the holder or owner of any mortgage or mortgages of land in
New Zealand, within the meaning of the said Act, 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 __, 19 __.

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 __, 19 __, Commissioner of Taxes.

———

3. NOTICE TO MAKE RETURNS OF INCOME UNDER “THE
   LAND AND INCOME ASSESSMENT ACT, 1900.”

Land- and Income-tax Department,
Wellington, __, 19 __.

NOTICE is hereby given that, in pursuance of the above Act
and the regulations made thereunder, every person and com-
pany having derived income within the meaning of the said
Act during the year ending 31st March, 19 __, from any
source or by any means which is made the subject of taxa-
tion under the said Act is hereby required to duly make and
furnish to me, in the prescribed form, returns of such income
on or before the __, 19 __.

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.

__, Commissioner of Taxes.

———

4. RETURN OF LAND BY PERSON OR FIRM.

“The Land and Income Assessment Act, 1900.”

In pursuance of the above Act and of the regulations made
thereunder, every owner or lessee of land and every owner of
mortgages is required to fill up the following return as far as
the same is applicable to his particular case, and deliver the
same at, or forward it by post to, the office of the Commis-
sioner of Taxes, Wellington.

__, Commissioner of Taxes.

RETURN of the Land and Mortgages of [Name in full, occupa-
tion, and postal address], made in pursuance of “The
Land and Income Assessment Act, 1900,” and the Regula-
tions thereunder, so far as respects all Land owned or
leased by me, and all Mortgages held by me, as at Noon
on the 31st Day of March, 19 __, according to the several
Particulars hereinafter set forth, and of Deductions at
such Date as are allowed by Law.

Ordinary Tax.

Unimproved value of land owned by
me (particulars on page 3 hereof) .. £

Add amount owing to me—
(a.) On registered mortgage of land
(b.) Unpaid purchase-money for
land sold (particulars on
page 2 hereof) .. .. £

Total .. .. .. £

Deduct amount owing by me—
(a.) On registered mortgage of land
(b.) Unpaid purchase-money for
land bought (particulars on
page 2 hereof) .. .. £

Balance .. .. .. £

Graduated Tax.

Unimproved value of land owned by
me (particulars on page 3 hereof) .. £

I, the person making the foregoing return, do solemnly
and sincerely declare that it is true and accurate in every
particular. And I make this declaration under the provisions
of “The Land and Income Assessment Act, 1900.”

Dated this __ day of __, 19 __.

[Usual signature.]

Particulars of Money owing to me—(a) Secured on Registered
Mortgage; (b) in respect of Unpaid Purchase-money for
Land sold—as at Noon on the 31st March, 19 __.

———

Particulars of Money owing by me—(a) Secured on Registered
Mortgage; (b) in respect of Unpaid Purchase-money for
Land bought—as at Noon on the 31st March, 19 __.

———

Particulars of Land owned or leased by me as at Noon
on the 31st March, 19 __.

———

5. RETURN OF LAND BY COMPANY.

“The Land and Income Assessment Act, 1900.”

In pursuance of the above Act and of the regulations made
thereunder, every company being the owner or lessee of land
or owner of mortgages is required to fill up the following