502

3. Except those persons occupying land fronting the portions
   of State highways described in the Schedule hereto and holding
   appropriate current written permits from the Board, no person
   shall drive, or cause to be driven, any horses, cattle, sheep, or
   pigs, other than horses, cattle, sheep, or pigs securely confined
   within a motor vehicle along or across the said portions of
   State highways.

4. Every person who commits an offence against this bylaw
   is liable on summary conviction to a fine not exceeding $100.

SCHEDULE

1. All that portion of No. 6 State Highway (Blenheim-Invercargill via Nelson and Greymouth) situated between the
   junction of No. 6 State Highway with the Makarewa Freezing
   Works access road (known as Buxton’s Corner) and the
   boundary of the City of Invercargill.

2. All that portion of No. 99 State Highway (Invercargill-Tuatapere) situated between the junction of No. 99 State
   Highway with No. 6 State Highway at Lorneville and the
   Lorneville Railway overbridge.

This bylaw was made by resolution duly passed at a meeting
of the National Roads Board held in Wellington on the 16th
day of February 1972.

D. J. CHAPMAN, Secretary.
(62/33/18)

Notice to Make Returns of Land Under the Land and Income
Tax Act 1954

—

Pursuant to the Land and Income Tax Act 1954, the Commissioner of Inland Revenue hereby gives notice as follows:

1. A return of land held as at noon on 31 March 1972, is
   required from every person and company, whether a taxpayer
   or not, being the owner of land in New Zealand within the
   meaning of the Land and Income Tax Act 1954, if the total
   unimproved value as at noon on 31 March 1970 exceeded
   $60,000 and the land is not of the classes specified in paragraph
   3 below.

2. Land tax is dealt with by the Masterton Office of the
   Department and returns may be sent there or to any district
   office of the Inland Revenue Department, not later than 7 May

4. Returns of land are not required for classes of land used
   solely or principally for the purposes of a business of:

(1) Animal husbandry (including poultry-keeping, bee-
keeping, and the breeding of horses); or

(2) Growing fruit, vegetables, or other crop producing
plants; or

(3) Horticulture; or

(4) Viticulture.

Provided that the exemption in this paragraph shall not
extend to land used for the purposes of a racecourse within
the meaning of the Gaming Act 1908, or to land used solely
or principally for the purposes of forestry or silviculture.

4. The Valuation of Land Amendment Act (No. 2) 1970
   amended the basis for valuation of land. The Valuation Depart-
   ment is progressively revaluing land on a “land value” basis
   instead of “unimproved value”. Under the Land and Income
   Tax Amendment Act 1971, the unimproved values prevailing
   as at 31 March 1970 are to be used for land tax for the year
   ended 31 March 1972.

5. Return forms are available at all district offices of the
   Inland Revenue Department.

6. Any person or company failing to furnish a return within
   the prescribed time is liable to a fine not exceeding $200 or
   not less than $4.

Dated at Wellington this 7th day of March 1972.

D. A. STEVENS, Commissioner of Inland Revenue.

Revision of District Valuation Rolls

—

Pursuant to the Valuation of Land Act 1951, the Valuer-
General has revised, as at 1 March 1972, the district valuation
rolls for the districts named in the following Schedule.

SCHEDULE

Counties: Franklin, Eyre, Geraldine, Akaroa, Golden Bay,
Marlborough, Southland.

Dated at Wellington this 6th day of March 1972.

V. P. McGLONE, Valuer-General.

THE NEW ZEALAND GAZETTE

No. 23

Boundaries of City of Timaru Defined

—

Pursuant to section 26 of the Municipal Corporations Act
1954, the Secretary for Internal Affairs hereby defines, as set
out in the Schedule hereto, the boundaries of the City of
Timaru, the boundaries having previously been altered by
Order in Council made on 1 May 1970 and published in
Gazette, 30 April 1970, No. 25, p. 747.

—

SCHEDULE

All that area in the Canterbury Land District containing
5,589 acres, more or less, bounded by a line commencing at a
point on the mean high-water mark of the sea in line with the
south-western boundary of Lot 1, D.P. 15376, Blocks IX and
XI, Arowhenua Survey District, and proceeding southerly
generally along the mean high-water mark of the sea—part
of which remains as described in New Zealand Gazette, 1894,
p. 1526, and as shown on S.O. Plan 11640—to the southern
boundary of Reserve 1856; thence westerly generally along that
boundary to the southernmost corner of Lot 2, D.P. 24668;
thence north-westerly generally along the south-western
boundaries of Lots 2 and 7, D.P. 24668, to the north-western
boundary of the said Lot 7; thence north-easterly along that
boundary and its production to the left bank of Saltwater
Creek; thence north-westerly generally along that bank to
the north-eastern boundary of Lot 6, D.P. 22702; thence north-
westerly along the north-eastern boundaries of Lots 6 and 5,
D.P. 22702, to the south-eastern boundary of Lot 2, D.P.
18967; thence south-westerly along that boundary and its
production to the left bank of Saltwater Creek; thence north-
westerly generally along that bank to the original north-
western side of Coonoor Road; thence north-easterly generally
along that side to a point aligned between the northernmost
corner of Lot 2, D.P. 18967, and the easternmost corner of
Lot 1, D.P. 7812; thence north-easterly along a right line to
the easternmost corner of Lot 1, D.P. 7812, and continuing
north-westerly along the north-eastern boundary of that lot
to the left bank of Otipua Creek; thence northerly generally
along the left bank of Otipua Creek to the southernmost
corner of Lot 18, D.P. 8445; thence north-westerly along a
right line to the south-eastern corner of that part of Rural
Section 6296, comprised in C.T. 431/77; thence south-westerly
generally along the south-eastern boundary of the land
comprised in that C.T. to the north-eastern corner of
Rural Section 37716; thence north-westerly generally along
the north-eastern boundary of that rural section to
the south-eastern side of Claremont Road; thence
north-easterly along that side to the middle of Otipua Creek;
thence north-westerly generally up to the middle of that creek
to a point in line with the north-western boundary of Lot
5, D.P. 26730; thence north-easterly to and along that boundary
to the north-western corner of that lot; thence north-westerly
along the south-western boundary of Brook Street and the
south-western boundaries of Lots 101 to 111, D.P. 492, and
the production of the last-mentioned boundary across Rose
Street to the south-eastern boundary of Lot 1, D.P. 21324;
thence south-westerly and north-easterly generally along the
south-eastern and north-western boundaries of that lot and the
production of the last-mentioned boundary to the middle of
Gleniti Road; thence south-easterly along the middle of that
road to a point in line with the south-eastern boundary of Lot
2, D.P. 20748; thence north-easterly to and along that boundary
to the western boundary of Lot 2, D.P. 10091; thence northerly
along the western boundaries of Lots 2 and 1, D.P. 10091, and
the production of the last-mentioned boundary to the middle
of Pages Road; thence north-westerly along the middle of that
road to a point in line with the eastern boundary of Lot 10,
D.P. 3898; thence northerly to and along that boundary to a
line parallel to and distant 3 chains from the middle of Pages
Road; thence easterly generally along that line to the western
boundary of the land contained in Proclamation No. 422133
(S.O. Plan 8829); thence northerly, easterly, and southerly
along the western, northern, and eastern boundaries of the
land contained in that Proclamation to a line parallel to and
distant 3 chains from the middle of Pages Road; thence easterly
along that line to the western boundary of Lot 1, D.P. 16374;
thence northerly and easterly along the western and northern
boundaries of that lot to its north-eastern corner; thence
easterly along a right line to the westernmost corner of Lot 2,
D.P. 16374; thence easterly and south-easterly along the
northern and north-eastern boundaries of that lot to a line
parallel to and distant 3 chains from the middle of Old North
Road; thence north-easterly along that line to the south-
western boundary of Lot 9, D.P. 18111; thence north-westerly
along that boundary to the northernmost corner of that lot;
thence northerly along a right line to the south-western corner
of the land contained in Proclamation 1288 (S.O. Plan 6717);
thence northerly and easterly along the western and northern
boundaries of the land contained in that Proclamation to a line