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Wednesday, 26 October 1910


Senator McGREGOR (South Australia) (Vice-President of the Executive Council) . - The amendment which has been submitted is a very simple one, and I admit that, so far as language is concerned, it would simplify matters very much. But the Leader of the Opposition cannot fail to recognise that many improvements are put upon land, the value of which, so far as the land itself is concerned, is very doubtful.


Senator Millen - Then they are not improvements.


Senator McGREGOR - That is exactly where a difference of opinion would arise. A dam, or a fence, or a house, might cost a certain sum, but in five, ten, or fifteen years'" time, it might have deteriorated to such an extent that it would not be worth nearly what it cost. The words which Senator Millen wishes to strike out of the definition were expressly inserted to make it clear that no matter what improvements might have cost originally, they were to be appraised only at their present value. Consequently, I cannot see my way to accept the amendment, which would prevent the" improved and unimproved values of land from being ascertained in the easiest possible manner.







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