30 



/. E. Le Rossiffnol and W. D. Stewart 



value, asking for a report on the lines required, and 52 replies 

 were received. A digest of the reports was made and forwarded 

 to the British government on July 9, 1906, together with a mem- 

 orandum on the subject by Mr. P. Heyes, the Commissioner of 

 Taxes. This, with the reports from South Australia and New 

 South Wales, was published as a blue-book by the British gov- 

 ernment in November, 1906. 1 



Of the 52 replies received about 38 were fairly satisfactory, but 

 only a few covered all the points about which information was 

 requested. The following is a rough classification of the replies : 



1. There is a general agreement that rents have not been re- 

 duced, and that the incidence of taxation has been changed, so as 

 to fall more heavily upon unimproved land and upon land on 

 which there are improvements the value of which is less than the 

 unimproved value. Out of 11 opinions concerning the justice of 

 this change of incidence, 4 say that it is more equitable, while 7 

 say that it is unjust or onerous. 



2. As to speculation in land, 15 replies say that it has been dis- 

 couraged, and only 1 holds the contrary opinion, while 3 say that 

 vacant sites have been broken up and put upon the market. 



3. As to the building trade, 12 say that it has been encouraged, 

 8 think that it has not been affected, 1 says it has been discour- 

 aged, and 1 holds that it has been unduly stimulated to the point 

 of overcrowding. 



4. Out of 25 replies expressing opinions as to the general pop- 

 ularity of the system, 20 say that it is satisfactory or beneficial, 

 and 5 say that it is not so. 



On the whole, the replies were not very satisfactory, perhaps 

 because the questions were not sufficiently specific, but more prob- 

 ably because of the difficulty of forming a just opinion of the 

 effects of such legislation or even of the state of public opinion 

 on the subject. Besides, the replies show a tendency to theorize, 

 and in many cases represent merely personal opinions of the offi- 

 cials as to the effects that might be expected to follow the intro- 



1 Papers relative to the Working of Taxation of the Unimproved Value 

 of Land in New Zealand, New South Wales, and South Australia. Lon- 

 don, 1900. 



2/8 



