688 



Rating of Orchards. 



[FEB., 



Fruit Culture in Great Britain relative to the assessment of 

 orchards and fruit plantations to local rates. 



In reply I am directed to state that the Board are not sure 

 that any amendment of the law is required to meet the point 

 referred to by the committee. If, in fact, any injustice is 

 created by the over-assessment of the occupier of an orchard, 

 the fault would generally result from the action of the overseers 

 or the Assessment Committee, and any 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, 1891, the advantage of a 

 partial exemption ; and that orchards are also included in the 

 definition of " agricultural land " for the purposes of the Agri- 

 cultural Rates Act, 1896, as continued in force by the Agri 

 cultural Rates Act, 1896, &c, Continuance Act, 1905. 



I am airected to add that the Royal Commission on Local 

 Taxation recommended that no further extension of the prin- 

 ciple of exemption from liability to rates should be permitted 

 (see page 50 of their Final Report — 1901 Cd. 638). In so far, 

 therefore, as the proposal might involve any further partial 

 exemption, it would appear to be at variance with this recom- 

 mendation. 



I am, Sir, your obedient servant, 



H. C. Monro, 



Assistant Secretary. 



The Secretary, 



Board of Agriculture and Fisheries. 

 The effect of the Public Health (Rating of Orchards) Act, 

 1890, referred to above, is that the occupier of any land used as 

 orchards shall be assessed to the General District Rate in an urban 

 district or to a separate rate levied in respect of special expenses 

 within the meaning of the Public Health Act, 1875, in a rural 

 district in the proportion of one-fourth part of the net annual or 

 ratable value of such land. 



