kanks; it is probably seventeen per cent

&

the so-called

much

being about

cent on the annual valued.

ground-rents scom iw o fact

to be nothing but a

... - very unequal tax upon property, and ... I shall consider them to be while proposing, the following,

Remedy,

it w

the best way to devise, but which,

I hoped, may be improved upon by

Some wiser

person. I propose then :

That the option be given

· for all, to the present lessees, to hold their land in fee simple : (this, I suppose, the legal terms), and that all lots disposed of in future be granted in that tenure.

2ndly.

That the amount of

revenue at

present, derived by Government from lands now demised by Government, but hereafter

to be held on fee simple tenure, as well

As

the

revenue to be derived from lands to be in future granted, be levied

by a

rate

of assessment of the annual value

Page 21

407

of

those lands and their superincumbent

buildings ; untenanted property remaining

always untaxed.

The benefits which it is supposed

are,

(very simple scheme will confer firstly, equalization of taxation ; second

a

more obvious

encouragement to capital to invest

in the Colony; and thirdly, identification of the interests of the people and their representatives, the Government. The estimated annual value of all

real property

in the Colony is about sixty-seven thousand pounds, perhaps somewhat less; the land revenue is about eleven thousand five hundred pounds a year, as has been before said, a

little more than

Seventeen per cent on that yearly

value.

If all lands now demised were held on the new tenure, this would of course be the rate to be levied on them in future :

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