A Guide to the Duties Imposed Upon Land And Mineral Rights By Part I of the Fin
A Guide to the Duties Imposed Upon Land And Mineral Rights By Part I of the Fin
Walter P Boas
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In the latter case, notes should be made on the forms for the other parish or parishes affected, " Included in return for parish " (stating the name of the parish in which the inclusive return has been made). 5. Attention is called to the fact that the owner has the option of requiring the Commissioners to value separately any part of any land. In cases in which it is desired to exercise this option, particulars of the division required should be entered in the space for " Observations " on the... form of return. 6. For the purposes of valuation, minerals are to be treated as a separate parcel of land ; but where the minerals are not comprised in a mining lease, or being worked, they are to be treated as having no value as minerals, unless the proprietor of the minerals, in his return, specifies the nature of the minerals and his estimate of their capital value. II. Instructions relating principally to particulars winch the owner may furnish, if he thinks fit. 7. If the owner desires to furnish his estimate of the total value and the assessable site value of the land, the value to be returned is not merely the value of the interest or share belonging to the person making the return, but the whole value of the land, that is, the aggregate value of all the interests there- in, subject only to the limitations specified below.
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