5

8.—15b

Deduction claimed on Account of Liability to pay Land-tax in respect of Land occupied for Business or Employment, such Deduction being equal to 5 per Cent. on the Amount upon which the Company is liable to pay Land-tax on such Land.

N.B.—No deduction can be claimed by the owner in respect of premises or portion of premises let to a tenant.

Statement to be made by Government Departments, Local Authorities, Persons, Firms, Companies, and Societies employing Officers, Managers, Travellers, Clerks, Foremen, Workmen, Servants, and Others in New Zealand, whether paid by Salary, Weekly Wage, or otherwise. List of Persons in the Service or Employ of the Company.

Note.—ln the case of any person the total payment to whom does not exceed £160 a year, an entry need not be made.

List of Directors, Auditors, and Others to whom Payment has been made, and who are not included in the above List.

Note.—lf there should not be sufficient space in any of the above forms, a sheet giving the required information may be attached. Alex. Willis, Clerk of the Executive Council.

[Gazette No. 45, Bth June, 1893.] Begulations in reference to the Assessment op Mortgages. Glasgow, Governor.—Order in Council. At the Government House, at Wellington, this sixth day of June, 1893. Present: His Excellency the Governor in Council. In pursuance and exercise of all powers and authorities vested in him by " The Land and Income Assessment Act, 1891," 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 make the regulations following for determining the mode in which the actual value of any mortgage liable to taxation under the said Act shall be decided by the Commissioner of Taxes in cases where any difference arises as to such value for the purposes of the said Act.

Regulations. "The said Act " means "The Land and Income Assessment Act, 1891," and includes any amendment thereof. 1. If any person or company being the mortgagee of land is dissatisfied with the amount at which the actual value of any mortgage to the mortgagee is assessed by the Commissioner of Taxes under the provisions of the said Act, such mortgagee shall send written notice of objection and of the grounds thereof to the Commissioner. 2. The Commissioner shall thereupon appoint a day, time, and place for the hearing of such objection, and shall give to the mortgagee at least seven days' notice thereof. 2—B. 15b.

Assessment No. Description of Land used as Place of Business or Employment. Actual Value. Value of Improvements. Amount of Mortgage. Amount on which Land-tax payable.

Name in full. In what Capacity employed. Place of Residence. Amount of Pay received, including Salary, Wages, Bonus, Commissions, and Allowances.

Name in full. In what Capacity employed. Address. Amount of Pees, Salary, Bonus, &c.