New Zealand: Acts affecting Native Lands, 1886, 1888-91 and 1894-95

(4.) Land-tax in respect of Native Land

(4.) Land-tax in respect of Native Land.

7.
(1.) Native laud occupied by other than a Maori liable to ordinary land-tax. Native land occupied by any other person than a Maori shall be liable to one-half the ordinary duties of land-tax (but not to the graduated tax) in respect of the Maori land-owner's interest in such land.
(2.) If such Native land is held by a trustee (not being a Maori), in trust for the Maori owner, the tax shall be payable by the trustee, and may by him be deducted from any moneys received in respect of the rents and profits of the land.
(3.) In all other cases the tax shall be payable by the occupier of such Native land, and may by him be deducted from his rent, or be recovered under the provisions of section thirty-seven of the principal Act.
(4.) This section shall be read as part of division one of Schedule A of the principal Act.
8.
(1.) Mortgages held by Maoris also liable. Mortgages held by or in trust for Maoris shall be liable to the ordinary duties of land-tax.
(2.) If the mortgagee (not being a Maori) is the trustee, the tax shall be payable by him, and may by him be deducted from any moneys received in respect of the interest or principal payable under the mortgage, or be recovered under section thirty-seven as aforesaid.
(3.) In all other cases the tax shall be payable by the mortgagor, and may by him be deducted from the interest or principal payable under the mortgage, or be recovered under section thirty-seven as aforesaid.
(4.) This section shall be read as part of division two of Schedule A of the principal Act.
9. Occupier of land or mortgagor deemed agent of Maori owner. In all cases, except where such lands or mortgages are held by trustees (not being Maoris), the occupier of the land or the mortgagor under the mortgage is hereby constituted the agent of the Maori owner for all purposes of the Assessment Acts, and it shall be sufficient notification if the Commissioner serves such agent with a notice setting forth the land or mortgage, as the case may be, in respect of which the tax is payable, the assessment thereof, and the amount of the tax.
10.
(1.) Date from which such tax payable. The aforesaid duties of land-tax in respect of Native land and mortgages held by or in trust for Maoris shall be deemed to be imposed, and the assessment shall accordingly be made and the duties be levied and paid, for the year ending the thirty-first day of March, one thousand eight hundred and ninety-five, subject to the provisions of this Act.
(2.) Assessments validated. All assessments and notices heretofore made and given by the Commissioner in respect of the aforesaid duties are hereby declared to be valid and sufficient for all purposes of the Assessment Acts.
11. Section 16 of principal Act modified: Subclause (i) of subsection one of section sixteen of the principal Act is hereby modified in so far as it in any way conflicts with any of the foregoing provisions of this Act.