26

No.192 of

the 27th of

December, 1866

published in the Gazette of the 5

of January last:

this Ordinance provided that

the Rates, in lieu of being

as hitherto

Landlord's

and

Tenant's Rates, should be charged chargeable on and recoverable from:

the

owner

of the Tenements assessed.

The Total net Valuation for 1867 is

$1,559,954. In

158,364

Less unoccupied Tenements

$1,401,590.

producing

at 13% collectable Rates amounting

to $182,429.

20

The owners

of assessed tenements

having been made (by Government Notification I have quoted) primarily

responsible for the payment of the Rates,

notices were served

for all Tenements

valued whether returned

occupied or not.

Whence very many

Tenements

unoccupied whilst the Valuation for

1867

was

progressing between the

months of August and December

were subsequently found

occupied during

the 1st and 2nd

of the half

Quarters of

the half year

last

past; the owners collecting the Rates and paying them into the Treasury.

It has been experienced that

where formerly

innumerable

cases the Treasury had found it impracticable to follow the Tenant

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