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Wednesday, 26 October 1910

Senator RAE (New South Wales) . - In Queensland, and also in some parts of New South Wales, what are known as Schools of Art are established on sheep stations.

Senator McGregor - Would they possess land of the unimproved value of £5,000?

Senator RAE -- 1 desire to know whether the existence of such libraries on a holding would affect the taxation of that holding.

Senator Pearce - Are they public libraries ?

Senator RAE - -I do not know what is the legal definition of " public," but they are established, particularly at shearing time, for the improvement of the men employed on the station. The employers assist the movement in many cases by providing a reading-room, and, I believe, that some assistance ' is granted by the State.

Senator Pearce - Are they owned by the members?

Senator RAE - I do not know. What I wish to know is whether the existence of such a library on a holding would give rise to complications as to the right to tax that holding.

Senator Pearce - If the library were owned by the proprietor of the station it would not be a public library.

Senator RAE - It might be a public library. I understand . that people living in the vicinity are allowed to use such libraries.

Senator Pearce - It is the site and not the library itself that is taxed.

Senator RAE - I wished to make sure that the existence of a library on a holding would not give ground for a claim that the site was free from taxation.

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