30 
Taxation on Land. 
senting the interests of occupiers of houses in the small towns 
frequently incorporated in Unions with agricultural parishes, 
have been reluctant to I’educe rateable values accordingly. In 
addition to this, the remissions of rent which have been given 
have often entitled owners and tenants to the statutory privi- 
leges accorded under the Income Tax Acts without their being 
aware of it ; and there are other points which many individual 
taxpayers have never understood, and consequently they have 
taken no advantage of them. With a view, therefore, of help- 
ing owners and occupiers of land who are not in a position to 
judge whether they are fairly assessed, and of aiding others 
who cannot properly place their cases, when they feel aggrieved, 
before the authorities, the following information on the subject 
is submitted in the hope that it may serve a useful purpose. 
Assessment to the Poor Rate . — The poor rate bears its name, 
apparently for the want of a better one, to indicate that it 
includes, not only expenses for the poor, but those incurred for 
sanitary and county expenses, and frequently also for highway 
and School Board maintenance. When the demand for a rate 
is sent, it ought to state how much in the pound is wanted under 
each head, but this is frequently omitted. 
Every occupier pays upon what is termed the net rateable 
value, and the principles upon which this should be ascertained 
are these : the rent should be taken as the gross value, but it 
must be a full rent, such as a responsible tenant would give from 
year to year. Most persons are paying such full rents, and will 
consequently claim to have them adopted for poor rate values ; 
but there are some exceptions, of course, and the law allows 
assessments to be made on the basis of a higher and also a lower 
rent than is actually paid, if the rent does not represent the true 
value. From this rent, as the gross value, should be deducted 
(1) the amount of tithe rent-charge ; (2) the average cost of 
such repairs as the landlord is required to make to keep the 
premises in a state to command the rent; and (3) the cost of 
insurance. The sum which remains after these deductions are 
made from the rent represents the annual or net rateable value 
of the property for assessment. As regards the amount of these 
reductions, the tithe can of couvse be ascertained from the 
landlord or his agent ; but the practice in regard to the insur- 
ance and repairs, in most unions, is to make a uniform rate of 
allowance to cover them, according to the class of property. 
For instance, it may be 5 per cent, for land without buildings ; 
10 per cent, for land with buildings; 15 per cent, for buildings 
alone ; and it is generally more on cottage property. These 
allowances, whatever the custom may be, are easily ascertained 
