RENT AND OTHER CHARGES. 29 



such a long period is fixed at an amount which is less than the 

 actual annual value of the subjects, in order to allow the tenant 

 to develop the subjects at his own cost and for his own ultimate 

 profit. In such a case, the Assessor usually endeavours, and 

 he frequently succeeds in this, to fix a higher rent for rating 

 purposes than that which appears in the lease. In such a case 

 also, the tenant is entered in the Valuation Roll as owner of the 

 subjects, and is liable, in the first instance, for rates both as owner 

 and occupier ; but the landlord, being the real owner, must repay 

 to the tenant the owner's rates on the rent he receives under the 

 lease. Although there appears to be no doubt that the tenant 

 has this right of relief against the real owner (see the Act above 

 quoted), it might be well that the lease should set out the 

 respective liabilities of landlord and tenant as regards rates. 



It will thus be seen that by leasing the subjects as proposed, 

 at a higher rent than the present value of woodlands for rating 

 purposes, the Forest Authority would certainly render itself liable 

 not only in occupies' rates on the actual rent paid, and perhaps 

 on a higher rent fixed by the Assessor, but also in owners^ rates 

 on the difference between the actual rent and any higher rent 

 which the Assessor might succeed in fixing. 



The effect of these proposals, so far as they affect the gross 

 rental and the rateable value of the different subjects of which a 

 part or the whole has been taken over by the Forest Authority, 

 may be summarised as follows : — 



{a) Sheep Farms. — (i) When the whole farm is taken for 

 afforestation, the present rent will be paid by the Forest 

 Authority, and the rateable value will remain as at 

 present. (2) When the wintering only is taken, the rent 

 to be paid by the Forest Authority will be calculated 

 by deducting the value of the summer grazing of the 

 remaining area from the present rent of the whole subject. 

 And again the rateable value will remain unaltered. 

 (/') Deer Forests. — One-third of the gross rental will be paid 

 by the Forest Authority, and this may be taken as fair 

 compensation for the right to enclose from deer one-third 

 of the wintering at one time, and eventually to plant the 

 whole of it. The remaining two-thirds of the gross rental 

 will continue to be paid by the tenant of the deer forest, 

 and the rateable value of the whole will therefore remain 

 unchanged. 



