COPY.
Enclosure 4
Hon. Colonial Secretary,
C O
181
*19 FEB 12
o and to
4 time
nkbaar (1) (3) ex
Before admitting that the kilitary Authorities
are right, I would like to have the view of the Hon. Attorney-General.
Section 39. Exempts *Imperial premises", that is premises owned by the Imperial Authorities, such as Barracks on W. D. Lands, Naval Yard &c. I have never suggested that these were rate- -able.
Section 33. Is obviously intended to facilitate collection, as an owner might be absent from the Colony. It explicit- -ly says that "owners and occupiers" are liable, inferring that the owner is the real person who pays but as he may be inaccessible the occupier is held immediately responsible as he can be proceeded against by way of distraint.
I venture to think that the English analogy is not very parallel. There it is the Government which is exempt even in premises it only rents and does not owm, the reason being that the municipality which collects the rates is subservient to the Central Government and indebted to it for all things not covered by Lunicipal taxation. If the Government had to pay rates, it would have to levy higher taxes which the rate payers in the Municipality would have to pay. There is no sort of parallel here. The Colonial Govern- -ment provides all the Municipal conveniences (lighting, sanitation, &c.) and the Imperial Government pays nothing for its own premises, but provides certain troops in consideration of a Military contribu- -tion. It can acquire on agreed terms such land as it requires for barracks. If it does not acquire land, and officers or others hire from private owners I can see no reason either from fact or from analogy why the owner should escape rates, or alternative-ly why the occupier should pay a lower rental than a civilian. A better analogy would (it seems to me) exist if every Government servent claimed exemption from rates on his own or hired house. Why should *Imperial premises include the hired houses occupied by Army Officers, and "Colonial premises" exclude the hired houses occupied by Government Officers ?
13.1.12.
(Sd.) F. D. Lugard.