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The Taxation of Land Value; A Study of Certain Discriminatory Taxes on Land

The Taxation of Land Value; A Study of Certain Discriminatory Taxes on Land


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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1916 Excerpt: ...for undeveloped land duty under 17 (3) of the Act. Bill 144 (1910), 11 33 and 34. the Surveyors' Institution, or other persons having experience in the valuation of land. The referee appealed to determines all matters of valuation in consultation with the Commissioners and the appellant, or any persons nominated by the Commissioners and appellant, respectively, for the purpose. The referee is also authorized to decide who shall be liable for the expenses incurred. The owner or Commissioner may appeal from the decision of the referee to the High Court. Or in cases of disputes involving not more than 500 the appellant may have recourse to the County Court instead of to the High Court. Further appeal may also be had to the Court of Appeal. According to Lloyd George's estimate, only one out of every 833 valuations has been subject to appeal.1 Until February, 1913, 4466 appeals were entered against the provisional valuations, .118 per cent of the total number.2 But only a few of these even came before the referee, the greater number of objections being adjusted between the owner and the Commissioner. Only in the case of 155 hereditaments up to 1913 did the appeal reach the referee. Of twenty cases before the referee on the question of valuation, twelve were decided in favor of the valuers, in five there was a compromise, while three were decided against the Commissioners.4 Until March, 1913,1272 appeals were taken against the undeveloped land duty, and 123 against the value-increment duty.6 But it is the character of the appeals, more than the number, that in the eyes of many condemns the present system of levy of the land-value duties. This becomes evident from the fact that the collection of both the undeveloped land duty and the value-increment du...


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Product Details
  • ISBN-13: 9781232079552
  • Publisher: Rarebooksclub.com
  • Publisher Imprint: Rarebooksclub.com
  • Height: 246 mm
  • No of Pages: 156
  • Spine Width: 8 mm
  • Width: 189 mm
  • ISBN-10: 1232079553
  • Publisher Date: 01 May 2012
  • Binding: Paperback
  • Language: English
  • Returnable: N
  • Weight: 290 gr

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