Jan. 14.] THE NEW ZEALAND GAZETTE. 167

Less stock in hand—
Wool, skins, hides, &c., unsold at beginning of year .. .. ..
Sheep, cattle, and other live-stock unsold at beginning of year .. ..
Purchases (if any) of live-stock during year
Gross income .. .. ..

Deductions.
Wages, shearing-expenses, &c. .. ..
Rates (not to include payments for land-tax or income-tax) .. .. ..
Insurance (on station buildings, plant, and stock only) .. .. ..
Interest and exchange (not to include interest on mortgages) .. .. ..
Repairs and maintenance of buildings, fences, &c. (not to include additions or improvements to property or plant) ..
Stores purchased for station, less supplies used for runholder’s household ..
Freight and cartage .. .. ..
Petty expenses .. .. ..
Other items—

Net income .. .. .. £

Name of station :
Held thus—
Pastoral lease, acres; sheep-carrying capacity
Other tenures, ,, ,,
Total .. ,, ,,
Net income assessable .. ..
Less rent for pastoral run or runs ..

8. SPECIAL STATEMENT OF INCOME FROM SALES OF LAND FOR THE YEAR ENDING , 19 .
   Name : £ £
   Sales of land .. .. .. ..
   Land unsold at end of year at cost price, plus improvements .. .. ..
   Less land held at beginning of year at cost price, plus improvements .. ..
   Purchase of land (cost) .. ..
   Cost of improvements .. ..
   Gross income .. .. ..
   Less expenses, namely :—

Net income .. .. .. £

9. RETURN OF INCOME BY MANUFACTURING OR GENERAL TRADING COMPANY.

The Land and Income Assessment Act, 1908, and its amendments.

In pursuance of the above Acts and of the regulations made thereunder, every manufacturing or general company in receipt of income within the meaning of the said Acts is required to fill up the following return as far as applicable to its particular case, and deliver the same at, or forward it by post to, the office of the Commissioner of Taxes, Wellington, on or before the day of , 19 .
, Commissioner of Taxes.

RETURN of the Income of [Name of company in full and postal address], made in, pursuance of the Land and Income Assessment Act, 1908, and its amendments, and the Regulations thereunder.

INCOME derived during the year ending 31st March, 19 (or date of company’s balance), as per details shown within : £

I, , the duly appointed public officer of the above-named company, do solemnly and sincerely declare that the foregoing return is true and accurate in every particular, and that the copy of the balance-sheet and profit and loss account hereto attached is a true copy of the balance-sheet and profit and loss account of the said company issued to shareholders, or prepared for issue, last prior to the date of this return. And I make this declaration under the provisions of the Land and Income Assessment Act, 1908, and its amendments.
Dated this day of , 19 .
[Usual signature.]

Return as Agent for Debenture-holders.

RETURN of the income of the company’s debenture-holders received or receivable for the year ending the , 19 : £
I, , the duly appointed public officer of the above-named company, do solemnly and sincerely declare that the foregoing return is true and accurate in every particular. And I make this declaration under the provisions of the Land and Income Assessment Act, 1908, and its amendments.
Dated this day of , 19 .
[Usual signature.

I claim to deduct from net income, &c. [as in Form 6].

Return of Persons in the Service or Employ of the Company [as in Form 6].

Return of Directors, Auditors, and Others.

[All amounts should be included in this list.]

Statement of Gross Income from Business, and Deductions therefrom, for the Year ending , 19 .
Amount. Total.
£ £

Sales both for cash and on credit for twelve months ending at date of stocktaking (include goods supplied for taxpayer’s own use, and goods used in the business, or upon buildings, plant, fixtures, &c.) ..
Stock in hand at date of stocktaking on expiry of the twelve months .. ..
Less stock in hand at the commencement of the twelve months .. ..
Purchases of stock for twelve months ending at date of stocktaking (at cost laid down on the premises) .. ..
Labour and materials used in manufactures .. .. ..

Other income from business—viz., commissions, &c., as follows :—

Gross income .. .. ..

Deductions from Gross Income.
Salaries and wages (not to include any sums deducted above under heading “Labour and Materials”) .. ..
Rent (include only rent of premises or portion of premises used exclusively for the purpose of the business; not to include rental value of premises owned by taxpayer) .. .. ..
Rates on business premises or portion of premises used exclusively for the purposes of the business (not to include payments for land-tax or income-tax) .. ..
Fire insurance (on business premises and stock only) .. .. ..
Accident insurance .. .. ..
Interest, exchange, and discounts allowed, less amounts received (not to include interest on mortgages) .. ..

P