APPENDIX 



While this manual was passing through the press, some 

 correspondence has taken place between the Board of 

 Agriculture and the Local Government Board relative to 

 the recommendation of the Fruit Committee concerning 

 the assessment of fruit land. The reply of the latter 

 Board is to the following effect : ' ' The Board are not 

 sure that any amendment of the law is required to meet 

 the point referred to. If in fact any injustice is created 

 by the over-assessment of the occupiers of an orchard, 

 the fault would generally result from the action of the 

 overseers or the Assessment Committee, and every such 

 action is, under the existing law, subject to correction 

 by means of an objection to the valuation list, or an 

 appeal against the poor rate. The Board may at the 

 same time point out that orchards, in the matter of the 

 general district rate, and the separate rate for special 

 expenses, have at the present time, under the Public 

 Health (Rating of Orchards) Act 1 89 1, the advantage of 

 a partial exemption, and that orchards are also included 

 in the definition ' agricultural land ' for the purposes of 

 the Agricultural Rate Act 1896, as continued in force 

 by the Act of 1905. The Royal Commission on Local 

 Taxation recommended that no further extension of the 

 principles of exemption from liability to rates should 

 be permitted." The effect of the Rating of Orchards 

 Act mentioned is that the occupier of an orchard shall 

 be assessed to the general district rate in an urban dis- 

 trict, or to a separate special rate in rural districts, in the 

 proportion of one-fourth of the net annual or rateable 

 value of the land. 



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