Taxation' in New Zealand 33 



2. Has the system unduly forced people to part, with land used 

 for private gardens ? Yes, 4 ; no, 22 ; indefinite, 9. 



3. Do you attribute to the system any alteration in the prosper- 

 ity of your county, district, or borough ? Yes, 7 ; no, 22 ; indefi- 

 nite, 9. 



4. Has the system caused any appreciable increase of buildings 

 or other improvements? Yes, 12; no, 14; indefinite, 9. 



5. Has the system caused buildings to be erected in advance of 

 requirements ? Yes, 3 ; no, 32. 



6. (a) Do you consider the system to work equitably? Yes, 

 19; no, 9. (b) Do you know of any cases of hardship? If pos- 

 sible, give details. Yes, 14; no, 10. 



7. Has it had any effect in (a) cheapening land, or (b) mak- 

 ing it easier to get? (a) Yes, 5 ; no, 28. (b) Yes, 12; no, 22. 



8. Do the ratepayers and public seem satisfied with the system ? 

 Yes, 22; no, 3; indefinite, 10. 



In further explanation of these questions and answers it should 

 be noted : 



1. The tax is too slight to have any marked effect in discour- 

 aging speculation, especially in view of the general rise in land 

 values, but in a number of cases weak holders have been com- 

 pelled to sell to stronger holders, or to buyers of small lots for 

 building. 



2. In a few places, as in Wellington, where there is a great 

 scarcity of building sites, the tendency already existing toward 

 overcrowding has been increased. A higher tax would have a 

 still greater effect in this direction. It is indisputable that since 

 its inception there has been a continual process of cutting up gar- 

 dens, concentration of buildings, and increase of slum areas. The 

 rapid increase of land value has undoubtedly largely contributed 

 to this result. But it seems equally clear that the new system of 

 rating has been a contributing factor. This was clearly foreseen 

 by the present Chief Justice (Sir Robert Stout), who led the op- 

 position to the bill in Parliament. He predicted that the effect 

 of the bill would be to do away with the vacant spaces — with the 

 lungs of the cities. He emphatically declared that, while in other 

 lands reformers were struggling to get open spaces, this proposed 



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