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The Pamphlet Collection of Sir Robert Stout: Volume 48

Objections. Sections 43 and 47 to 55

Objections. Sections 43 and 47 to 55.

Clauses 43 and 47 to 55 treat of objecting to assessments.

It is provided that any person who considers himself aggrieved by an assesment in which he is personally interested may object to it, and the Commissioner or a Deputy-Commissioner may object to any assessment, but in such case the officer objecting shall send notice to the person affected thereby. A day is to be appointed, on or before which objections by property owners must be lodged, and none will be entertained afterwards. This should be kept in mind, for it is provided by Clause 50 that if any person who may be assessed for property that does not belong to him omits to make and sustain an objection he will be liable for the tax upon it. Thus if a man should receive a notice stating that he has been assessed for land which belongs to another, of the same name, or, indeed, to anyone else, he must not, as some did when they received a Land Tax notice, tear it up and neglect to have the error corrected, for if he should he will have to pay the tax on somebody else's property. Forms of objection, which will be prescribed, must be used. Each Deputy-Commissioner has to forward a list of objections to the Commissioner, who will consider them. The Commissioner may make enquiries, and may allow any objection, and alter or amend an assessment roll, but if he should refuse to grant an objection it would go before the Board of Reviewers. The times and places at which these Boards will sit must be publicly notified by the Commissioner not less than fourteen days before they meet.