5. By every person to whom the Commissioners shall give special notice requiring a return.

NEGLECTING TO MAKE A RETURN.

Any person who neglects to make a return within the time allowed is liable to a penalty not exceeding £20-notwithstanding that he may have received no notice to make such return. Though he makes no return or furnishes one which is defective or misleading, he is still liable to be assessed.

MAKING FALSE RETURNS, EVADING ASSESSMENT,

ETC.

any

To knowingly and wilfully make a false statement in any return, or answer falsely in order to evade, or enable other person to evade, assessment or taxation; or by any falsehood, wilful neglect, fraud, art, or contrivance to evade or attempt to evade assessment or taxation, is punishable by a penalty not exceeding £100; and the offender may also be ordered to pay treble the amount of the tax.

DUTIES OF TAXPAYERS, FINE, ETC.

A taxpayer is required to perform two duties

1. To obtain a printed form and duly furnish a proper

return.

2. To pay the tax when due, in pursuance of the assessment notice.

If the tax is not duly paid a fine of ten per cent. on the tax is incurred; the taxpayer may also be sued for the tax and fine.

Landlord and Tenant.

TENANCY AT WILL.

Such a tenancy arises when one man lets land, etc., to another to hold at the will of the lessor; the lessee may leave when he likes, and may be turned out when his landlord pleases; and further he has the right, if turned out, to reap any crop he may have sown, or "take the emblements," as it is termed.

TENANCY BY SUFFERANCE.

This occurs where a man who has originally come into possession under a lawful title, holds possession after his title has determined; he has no right to emblements, and an actual entry on the land by the true owner will destroy the tenancy.

LEASES FROM YEAR TO YEAR.

Such leases may be created by mere verbal agreement; but, under the Statute of Frauds, a rent amounting to at least two-thirds of the full improved value of the lands must be reserved, otherwise they will be leases at will only: it is therefore usual to employ written instruments. Both landlord and tenant are entitled to a half-year's notice of intention to quit the premises, and this must be given for quitting at the end of some particular year of the tenancy.

LEASES FOR FIXED TERMS.

These may be created by word of mouth, if the term does not exceed three years, and the above-mentioned rent is reserved in accordance with the provisions of the aforesaid statute; or by a writing signed by the parties, or their agents duly authorised in writing; or by deed.

But in all cases of leasing of lands, houses, farms, rooms, or any other premises, it is prudent to enter into a written agreement so as to avoid disputes and misunderstandings and consequent litigation. An instrument under seal, that is, a deed, is not essential; an agreement clearly setting forth all the conditions upon which the property is to be held, and signed by the parties or their agents authorised in writing, will be sufficient.

A lease must bear the proper duty stamp before it can be given in evidence in an action.

NOTICES TO QUIT.

Such notice must state its object clearly and precisely, and it must be signed by the landlord or some authorised person, e.g, his attorney; notice by the tenant must be signed by him or by his duly authorised agent.

Service may be effected by delivering the notice to the landlord or tenant, as the case may be, in person, or by leaving it at his residence, with some competent person. A true copy of the notice should be kept as evidence, and the circumstances attending the service of the original indorsed thereon by the person who effected such service, with the date of same, etc.

The length of notice which must be given depends on the mode of letting; that is, if the letting be from week to week, by the month, or by the quarter, a week's, month's, or quarter's notice respectively will suffice. But, if the premises are let by the year, half-a-year's notice to quit must be given. And, if a weekly, monthly, or quarterly tenant quit the premises without notice, the landlord may recover a week's, month's, or quarter's rent from the time when the tenant so quitted, unless by

his conduct he shows an intention of waiving the irregularity, as if he let the premises afresh before the expiration of such week, etc.

REPAIRS AND FIXTURES.

A landlord is not bound to repair unless he has expressly covenanted to do so; otherwise the tenant is bound to make ali reasonable and tenantable repairs, and to keep the house weather-proof, but he is not bound to make substantial or permanent repairs.

Fixtures are such things as the tenant has himself put up during the term either for the purpose of his trade, or for mere ornament or domestic convenience; and he is at liberty to remove his fixtures either during the continuance of his term or at the end of it, provided that they are not attached to the freehold in such a way that their removal would substantially affect it; e.g., the tenant may not remove trees he has planted for ornament. He may not remove fixtures after he quitted the premises.

has

CLAIM FOR RENT WHERE GOODS ARE TAKEN IN EXECUTION.

Where the tenant's goods are taken in execution under a District Court judgment the landlord may put in a claim for rent limited as follows: where the house or tenement is let weekly, to 4 weeks' rent; where it is let for any other term less than a year, to the rent for two such terms of payment, e.g., for two quarters, etc., and in any other case, to 6 months' rent.

But the landlord must deliver a written and signed claim to the bailiff before the removal of the goods stating that the rent is in arrear, and the time for which it is due. The bailiff then distrains for such rent and costs of distress, and sells a sufficient part of the goods to satisfy the costs of sale and the claim of the landlord.

LEASES GENERALLY.

A lease is a chattel, but as it "savours of the realty," that is, has connection with real estate, it is termed a "chattel real." A lease may be made for any number of years, but it must have a definite time fixed for its beginning and ending; it may also be made to commence at a future time, e.g., "for ten years from next Christmas."

A lease to a person for life is an estate of freehold; not so a lease for ninety-nine or even one thousand years.

Covenants which are binding on the assignee are said to "run with the land"; and every person to whom the land is assigned must observe such covenants. They must not be personal merely, but must relate to the land.

In like manner the benefit of covenants relating to the land, entered into by the lessor, will pass to any person to whom the lessee may assign his term.

FORMS OF NOTICES TO QUIT.

Notice to Quit premises held by the Week, Month, or Quarter by Landlord or his Agent to Tenant.

I hereby [or I hereby, as agent for and on behalf of A. B. your landlord] give you notice to quit and deliver up on or be fore the day of next the possession of All that [dein the State of New South

scribe premises] situated at Wales, held by you of me [or the said A. B.] as tenant thereof.

Notice of intention to Quit premises by Tenant to Landlord.

day of

I hereby give you notice of my intention on the next to quit and deliver un All that [describe premises] :situated at in the State of New South Wales, which I

now hold of you.

Dated this

day of 19.

C. D. [tenant.]

To A. B. of etc. [landlord].

AGREEMENTS, ETC., FOR LEASES.

AGREEMENT TO LET FURNISHED Lodgings, OFFICES, ETC.

the other part.

A. B. of of the one part and C. D. of

Witnesseth the said A. B. agrees to let and the said C. D. to take rooms on the

the

from the

floor of the dwelling house [or chambers] situated at in the State of New South Wales And also the furniture, articles, and effects now being in or upon the said rooms respectively. And also the other articles and things specified in the schedule hereunder written. For the term of day of 19— At the rent of £— per annum. Such rent to be paid [monthly] on the first day of every month and the first of such [monthly] payments to be made on the next. And the said C. D. agrees to pay the said rent by equal [monthly] payments as aforesaid. And the said C. D. further agrees to keep and preserve the said rooms, furniture, and effects in a proper and tenantable state

day of

and condition, reasonable wear and tear and loss or damage from fire or other inevitable accident alone excepted; and, subject as aforesaid, to forthwith replace any articles that may be lost, destroyed or damaged, by articles of a like kind and of equal value; and that he will on the expiration or sooner determination of the said term peaceably deliver up to the said A. B. the said rooms, furniture and effects or such articles as shall be so substituted for any of the said articles as shall have been so lost, destroyed or damaged as aforesaid; and also that the said A. B. or his agent authorised by writing shall, at all reasonable hours and upon giving the said C. D. hours' written notice of his intention in that behalf, be at liberty to enter into and upon the said rooms and view the state and condition thereof and of the said furniture and other effects: Provided always that if any part of the said rent shall be in arrear for [fourteen] days, whether legally demanded or not, or whenever there shall be a breach by the said C. D. of any of the agreements on his part herein before contained, the said A. B. or his agent authorised in writing, may immediately and without any further consent on the part of the said C. D., re-enter upon the said premises in the name of the whole, and thereupon this tenancy shalt absolutely determine. And provided lastly that if either of the said parties shall be desirous of determining the tenancy hereby created, he shall respectively give or take one [month's] notice. in writing of his or the other party's intention in that behalf, and the said tenancy shall determine at the expiration of such notice. As witness the hands of the said parties the day and year firstly hereinbefore written.

of

of

day of

19 Between A. B.

(hereinafter called lessor) of, the one part and C. D. (hereinafter called lessee) of the other part. Whereby the lessor agrees to let and the lessee to take All that dwelling-house and premises with the appurtenances thereto situate at in the State of New South Wales, and known as To hold the same for the term of

and

years from the date hereof [- day of next] at the net yearly rental of £ payable [quarterly] on the day of the months of in each year and the first of such [quarterly] payments to be made on the day of next. And the lessee hereby agrees with the

lessor as follows: