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The Pamphlet Collection of Sir Robert Stout: Volume 48

Regulations. Section 11

Regulations. Section 11.

It would of course be impossible to draft Bills so perfect that they would meet all contingencies that might arise in inaugurating and carrying out an entirely new system of taxation, and therefore it has been provided that the Governor in Council shall have power to make regulations for various things. Clause 11.—"The Governor in Council may from time to time make, alter, and revoke regulations not inconsistent with this Act, for the following purposes or any of them, that is to say:—(1.) Prescribing the duties of the Commissioner, Deputy-Commissioners, Assessors, and other officers engaged or employed in the administration of this Act; (2.) Regulating the forms and times of giving notices of objection; (3.) Regulating the manner of proceeding to hear and determine such objections, and for the allowance of claims to exemption or deduction; (4.) Prescribing the forms of statements of property, assessment rolls, notices, and other instruments mentioned in this Act or necessary to give effect thereto; (5.) Imposing a penalty, not exceeding fifty pounds, for any breach of any such regulations. And the Governor in Council, from time to time, may make all such other regulations, either applicable generally or to meet particular cases, which may be necessary to carry out the administration of this Act. All such regulations shall be gazetted, and, when so gazetted, shall have the force of law."

These orders in Council will enable difficulties, that were not foreseen when the Bill was framed and passed through the Legislature, to be met, and it may fairly be expected that without such a means of removing obstacles the work of assessing real and personal property and collecting the tax would be impossible to accomplish. The Regulations will have to be read with the Act, and all who are likely to be connected in any way with giving effect to it should see that they have a copy of all orders in Council which may be issued from time to time. People who read the penal clauses ought to remember that by regulation a fine not exceeding £50 may be imposed for a breach of any regulation. Thus an offence not set out in the Act may be punishable as effectually, except as regards the amount of fine, as though it had been specially legislated for. Of course no power is granted to alter in anyway the real meaning and scope of the Act; and due notice must be given to the public by gazetting.