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The Pamphlet Collection of Sir Robert Stout: Volume 48

Power of Commissioner to Alter Rolls. Sections 70, 71, 72

Power of Commissioner to Alter Rolls. Sections 70, 71, 72.

As the Act provides that assessment rolls shall remain in force for three years the Commissioner is authorised to make alterations under certain conditions. Some such power is necessary in order to prevent cases of great hardship arising. For instance, a person worth £20,000 clear in March, 1880, might by March, 1881, have suffered such serious reverses as to be the possessor of property to but a very limited amount, and it would be manifestly unjust to tax a ruined man on the fortune he had lost. Should his wealth have consisted of land, the tax on that would be transferred with the land, but in the case of money or other personal property he would not obtain relief unless special provison were made to meet such a case. On the other hand the Commissioner may place on the roll any property acquired by a person since the making of the assessment. Clause 70.—"During the time wherein any assessment roll is in force the Commissioner may, from time to time, in respect of any roll—(1.) Place thereon the name of any person of whose liability to taxation he is satisfied, and erase therefrom the name of any person not so liable; (2.) Place thereon any property acquired by any person since the making of the last assessment which he is satisfied is liable to taxation, and erase therefrom any property no longer so liable. The Commissioner, in his discretion, may decrease any assessment, but nothing herein contained shall authorize him to increase any assessment already appearing on the roll."

The Commissioner must give one month's notice to the persons to be affected by any addition, of his intention to add property to a roll. Provision is made for these alterations, being subject to objections, to be heard before a Resident Magistrate, who, for the purpose, would have all the powers of a Board of Reviewers.