976
THE NEW ZEALAND GAZETTE.
[No. 29

Vesting a Reserve in the Levels County Council.

RANFURLY, Governor.
ORDER IN COUNCIL.
At the Government House, at Wellington, this thirty-first day of March, 1904.

Present:
His Excellency the Governor in Council.

WHEREAS the land mentioned in the Schedule hereto has been permanently reserved for quarry purposes:
And whereas, in the opinion of the Governor, it is expedient to vest the said reserve in the Levels County Council:
Now, therefore, His Excellency the Governor of the Colony of New Zealand, acting by and with the advice and consent of the Executive Council of the said colony, and in exercise of the powers and authorities vested in him by the fourth section of “The Public Reserves Act, 1881,” doth hereby declare that, from and after the day of the date hereof, the reserve mentioned in the Schedule hereto shall become vested in “The Chairman, Councillors, and Inhabitants of the Levels County,” in trust, for quarry purposes.

SCHEDULE.

All that area in the Canterbury Land District, containing by admeasurement 3 acres 1 rood 14 perches, more or less, being Section No. 2626 (in red), Block VI., Pareora Survey District. Bounded towards the north by Cave Road, towards the south-east by Section No. 16098, and towards the south-west by Section No. 20262: as the same is delineated on the plan marked S.G. 51386, deposited in the Head Office, Department of Lands and Survey, at Wellington, in the Wellington Land District, and thereon bordered red.

ALEX. WILLIS,
Clerk of the Executive Council

Additional Regulations under Land and Income Assessment Acts.

RANFURLY, Governor.
ORDER IN COUNCIL.
At the Government House, at Wellington, this thirty-first day of March, 1904.

Present:
His Excellency the Governor in Council.

IN pursuance and exercise of the power and authority conferred by “The Land and Income Assessment Act, 1900” (hereinafter termed “the said Act”), and its amendments, His Excellency the Governor of the Colony of New Zealand, acting by and with the advice and consent of the Executive Council of the said colony, doth hereby amend the regulations made under the said Act on the eighteenth day of March, one thousand nine hundred and one, and published in the New Zealand Gazette of the twenty-eighth day of March then instant, and doth hereby make the regulations and prescribe the forms set forth in the Schedule hereto for the purposes of the said Act, and doth hereby declare that on the publication hereof in the New Zealand Gazette such amended regulations and forms shall respectively supersede any regulations or forms at variance therewith.

SCHEDULE.

REGULATIONS.

1. The form of warrant to be issued by the Commissioner or a Collector of Customs under section 12 of “The Land and Income Assessment Act, 1900,” and its amendments, shall be as set forth in Form No. 1 hereto.

2. The form of return to be made by or on behalf of an agent of a non-resident trader, or by or on behalf of a non-resident trader, shall be that set forth in Form No. 2 hereto.

3. Every return of income by a travelling theatrical company or other travelling public entertainer shall be in the Form No. 3 hereto.

[Form 1.
“The Land and Income Assessment Act, 1900,” and Amendments.

WARRANT UNDER SECTION 12.

To
I, , Commissioner of Taxes within the Colony of New Zealand, do, by virtue of the authority conferred on me by section 12 of “The Land and Income Assessment Act, 1900” (indorsed on back hereof), hereby grant you, the said , a warrant to act as a non-resident agent or a non-resident trader within the said colony for or on behalf of the following principal or principals:

This warrant shall continue in force during your present tour of the colony only. Prior to leaving the colony you are required to post it to me from your port of departure.

Commissioner of Taxes,
Wellington.

Dated this day of , 190 .
Countersigned by , Collector of Customs at .

N.B.—Any non-resident agent carrying on business in the colony without first having obtained a warrant is liable to a penalty of not less than £2 nor more than £50.

SECTION 12 OF “THE LAND AND INCOME ASSESSMENT ACT, 1900,” AS AMENDED BY SECTION 3 OF “THE LAND AND INCOME ASSESSMENT ACT AMENDMENT ACT, 1903.”

Non-resident Agents and Non-resident Traders.
Special Provisions as to Non-resident Agents and Non-resident Traders.

12. With respect to non-resident agents and non-resident traders the following special provisions shall apply, anything in this Act to the contrary notwithstanding:—
    (1.) It shall not be lawful for any non-resident agent to act as agent, or for any non-resident trader to carry on business, unless he is the holder of a warrant in that behalf from the Commissioner or a Collector of Customs.
    (2.) The warrant shall be in the prescribed form, and shall, without fee, be issued either by the Commissioner or any Collector of Customs on application in that behalf.
    (3.) In every case where the warrant is issued by a Collector of Customs he shall duly notify the Commissioner.
    (4.) In all proceedings against any person for breach of subsection one of this section it shall lie on the defendant to prove that he is a warrant-holder, by producing the warrant, or by satisfactorily accounting for its non-production.
    (5.) The warrant-holder shall make returns at such times and in such manner in all respects as the Commissioner requires, either generally or in particular cases.
    (6.) The Commissioner may from time to time, as he thinks fit, assess any specified non-resident agent or non-resident trader for income-tax in respect of any specific transaction, or of all transactions during any specified period, and may fix the amount of the tax at the rate then last in force (if the rate of tax is not then fixed by law), and on the assumption that the specified transaction, or, as the case may be, all the transactions during the specified period, have produced such net profit as the Commissioner deems likely to have been made, being in no case less than five per centum of the gross proceeds resulting from such transaction or transactions.
    (7.) The tax so fixed by the Commissioner shall be payable on demand, and shall be recoverable forthwith in the same manner in all respects as in the case of income-tax in arrear.

Register No. .]
[Form 2.
“The Land and Income Assessment Act, 1900.”

RETURN OF TOTAL SALES MADE IN NEW ZEALAND, EITHER DIRECTLY OR INDIRECTLY, BY NON-RESIDENT AGENTS OR NON-RESIDENT TRADERS.

Name of principal:
Occupation:
Address:

(See extracts from the Act on Form of Warrant).

Amount of income-tax

This form, when completed, to be forwarded to the Commissioner of Taxes, Wellington.

Signature of Non-resident Agent or Non-resident Trader:
Address:
Date:

N.B.—In cases where an assessment cannot be made owing to the non-resident agent or non-resident trader being unable to make a full and complete return, at the end of his visit to New Zealand, of the total business done during such visit, the Department is willing to accept an annual return, by the principal, of the total business done in New Zealand during the year; and where the principal gives a written assurance to the Department that such a return will be made, the deposit paid by the traveller to the Collector of Customs at the port of arrival will be returned by the Commissioner of Taxes to such traveller prior to his departure. In other cases the deposit will be held for a sufficient time to enable orders resulting from the visit to New Zealand to reach the principal, and to be included in a full return to the Department.

Return No. .]
[Form 3.
“The Land and Income Assessment Act, 1900.”

RETURN OF INCOME BY TRAVELLING THEATRICAL COMPANY OR OTHER TRAVELLING PUBLIC ENTERTAINERS.

(NOTE.—Any person failing or neglecting to furnish a return, or any person making a false return, is liable to a penalty of not less than £2 nor more than £100, and to pay treble extra duty.)