H—2B

rates would outweigh other basic considerations. There was no doubt, however, that these settlers were already using the roads and other facilities provided by the Tauranga County Council, while their neighbours over the boundary were paying for the upkeep of the roads in proportion to the valuation of their properties. On the grounds of equity, it appeared to us that they should meet their fair share of these costs. The evidence of Government Valuers who had recently undertaken a revaluation of the district, satisfied us that the values of the properties held by the objectors, would be lower if they had been in the Tauranga County, and it was accordingly recommended that the twenty-three properties concerned should be revalued prior to their transfer to Tauranga. Statutory provision to enable this to be done is made in the Valuation of Land Amendment Act, 1933, as amended by section 3 of the Valuation of Land Amendment Act, 1945, and to enable sufficient time for the revaluation to be made we provided that the adjustment should not become operative until Ist April, 1950. Following the Commission's decision, which included in the Tauranga County a greater area than that originally proposed by the local authorities, certain objections were received, based on the fact that new and material evidence was available. These objections were considered by the Commission, and it was found that the local authorities concerned had not properly appreciated the effect of the adjustment which had been agreed upon between them. As a result, and in the light' of the new evidence, the Commission amended its decision. Certain basic principles, affecting boundary adjustments between counties, were discussed during the course of this inquiry, and we are of the opinion that in considering such adjustments counties should have regard to the following : (i) Geographic factors, including the presence of such internal boundaries as welldefined mountain ranges and major rivers, and the topographical structure : (ii) Economic factors, including such matters as accessibility, location of roads, shopping facilities, and commercial centres, as well as community of interest. (15) Matamata : Taupo Counties An application was made to the Commission by the Matamata County Council that an area of the Taupo County north of the Waikato River and immediately south-east of the boundary of the Matamata County should be included therein. The major portion of the area is owned, and has been developed for afforestation purposes, by New Zealand Forest Products, Ltd. Access to the locality is via the main Taupo-Putaruru State Highway, which, to a large extent, passes through the Matamata County. The company's processing-plant is situated at Tokoroa, from which point all products from the area will be transported. The Matamata County Council stated during the course of the inquiry, which was held in Rotorua on 6th October, 1948, that the area in the Taupo County immediately adjoining its southern boundary has been developed for afforestation purposes, and the ultimate future usage of the area would be for farming. Although the company paid a substantial amount of rates to the county, and also maintained internal roads to the forestry areas, it used extensively the County roads, and the county considered that it was equitable for the area to be incorporated within its district. New Zealand Forest Products, Ltd., opposed the proposal on the grounds that it already subsidized the funds of the county to compensate it for the use of county roads, and there was therefore no justification for its inclusion. As the ultimate development of the area, would be for farming purposes, with the natural outlet through the county, the county maintained that the area should be incorporated with a view to co-ordinating future development in the county.

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