Contemporary  Agricultural  Law. 
125 
which  the  duty  is  to  be  collected  the  land  was  and  had  been 
for  twelve  months  previously  occupied  and  cultivated  by  the 
owner  thereof,  and  the  total  area  of  the  land  together  with 
any  other  land  belonging  to  the  same  owner  does  not  exceed 
50  acres  and  the  average  total  value  of  the  land  does  not  exceed 
75 1.  per  acre.  But  this  exemption  does  not  apply  to  any  land 
occupied  together  with  a dwelling-house  the  annual  value  of 
which,  as  adopted  for  income  tax  under  Schedule  A,  exceeds  30 1. 
Undeveloped  land  duty  is  an  annual  duty  at  the  rate  of  one 
halfpenny  for  every  20s.  of  site  value  charged  on  “ undeveloped 
land.”  “Undeveloped  land  " primd  facie  includes  all  agricul- 
tural land,  for  by  Section  111,  Sub-section  2,  land  is  to  be 
deemed  “ undeveloped  ” if  it  has  not  been  developed  by  the 
erection  of  dwelling-houses  or  of  buildings  for  the  purposes  of 
any  business,  trade,  or  industry  other  than  agriculture  (but 
including  glasshouses  or  greenhouses),  or  is  not  otherwise  used 
bund  fide  for  any  business,  trade,  or  industry  other  than 
agriculture.  If  this  section  stood  alone  all  agricultural  land 
would  be  liable  to  this  duty,  but  relief  is  given  by  Section  17, 
which  by  Sub-section  1 exempts  from  the  duty  any  land  the 
site  value  of  which  does  not  exceed  50Z.  per  acre,  and  by 
Sub-section  2 provides  that  in  the  case  of  agricultural  land  the 
site  value  ot'  which  exceeds  50/.  per  acre,  undeveloped  land  duty 
shall  only  be  charged  on  the  amount  by  which  the  site  value 
of  the  land  exceeds  the  value  of  the  land  for  agricultural 
purposes.  Thus  assuming  the  site  value  of  agricultural  land  to 
be  100/.  per  acre,  which  value  is  solely  attributable  to  its 
fertility  or  other  exceptional  advantages  as  agricultural  land  it 
will  not  bear  undeveloped  land  duty.  If,  however,  it  is  worth 
100/.  on  account  of  its  being  near  a town  and  suitable  for 
building  cottages  or  villas,  while  if  its  agricultural  value  alone 
were  taken  into  account  the  value  would  be  only  50/.  per  acre, 
the  owner  will  pay  \d.  in  the  £ on  the  difference  between  50/. 
and  100/.,  viz.  at  the  rate  of  2s.  leZ.  per  acre  per  annum. 
Section  18  contains  a total  exemption  in  favour  of  an  owner 
and  occupier  of  agricultural  land  who  cultivates  it  himself 
when  the  total  value  of  the  land  together  with  any  other  land 
belonging  to  the  same  owner  does  not  exceed  500/.  There  are 
certain  other  exemptions  from  the  duty  which  it  is  not  neces- 
sary to  consider  here,  the  net  result  so  far  as  agriculture  is 
concerned  being  that  agricultural  land  is  not  liable  to  the  duty 
if  its  site  value  does  not  exceed  50/.  per  acre,  or,  if  it  has  a 
greater  site  value  than  50/.,  unless  and  so  far  only  as  that  site 
value  exceeds  its  value  for  agricultural  purposes. 
All  land,  whether  subject  to  the  duty  or  not,  is  by  virtue  of 
Section  26  to  be  valued  by  the  Conftnissioners  of  Inland 
Revenue,  and  for  that  purpose  any  owoier  of  land,  and  any 
