Page:Life·of·Seddon•James·Drummond•1907.pdf/421

 {| class="_colhdbordernoside" cellpadding="3" ! scope="col" | Date of Election. ! scope="col" | Estimated Total Adult Females. ! scope="col" | Number of Women on Rolls. ! scope="col" | Proportion of Adult Females Registered as Electors. ! scope="col" | Number who Voted. ! scope="col" | Proportion of Females on Rolls who Voted.
 * 1893 || 139,471 || 109,461 || 78·48 || 90,290 || 85·18
 * 1896 || 159,656 || 142,305 || 89·13 || 108,783 ||76·44
 * 1899 || 171,373 || 163,215 || 95·24 || 119,550 || 75·70
 * 1902 || 195,783 || 185,944 || 94·97 || 138,565 || 74·52
 * 1905 || || 212,876 || || 175,046 || 82·28
 * }
 * 1902 || 195,783 || 185,944 || 94·97 || 138,565 || 74·52
 * 1905 || || 212,876 || || 175,046 || 82·28
 * }
 * 1905 || || 212,876 || || 175,046 || 82·28
 * }

The combined land and income tax is still (1906) in force.

The land tax is the more important part of the dual impost. It is assessed on the unimproved value, that is, the capital value (or gross saleable value), less the value of all improvements. An owner of land the unimproved value of which, together with mortgages owing to him, does not exceed £1,500 (after deducting mortgages owing to him) is allowed an exemption of £500, but where such value exceeds £1,500 the exemption diminishes by £1 for every £2 that such value increases, so that no exemption is allowable when £2,500 is reached. If the total unimproved value of land in any assessment amounts to £5,000 or over, graduated land tax is payable on it (in addition to ordinary land tax) in graduations beginning at the rate of 1/16d. in the pound, and increasing by sixteenths to the maximum rate of 3d. in the pound. Mortgages are not chargeable with graduated tax, but, on the other hand, they are not deductible in assessments for graduated land tax. Owing to the deductions and exemptions allowable the number of land tax payers is only 22,778 as compared with the number of land-owners, 115,712. Fifty per cent. additional on the amount of the graduated tax is levied where the owners have been resident out of the colony for a period of not less than one year next preceding the date of the passing of the annual taxing Act. The Act contains a provision that in cases where the income from any land or mortgages, plus income from all other sources, is less than £200 per annum, and the owner is incapacitated by age or infirmity from supplementing such income, a further exemption may be allowed by the