Land Tax

• In accordance with this act, both improved and unimproved plots of lands are subject to land taxes. In 1915, unimproved properties were taxed 200 pounds or more while improved land were slightly more expensive, with prices varying based on land size and value of improvements made to the property.
  
  

Land Tax Appeals

• The Land Tax Act of 1915 did allow for appeals to be made to the Supreme Court or District Court when a land owner was determined by the commissioner not to be liable for taxes owed for the land.
  
  

Land Tax Evasion

• Tax evasion that was committed willfully, by neglect, fraud or default is punishable with the penalty of fine or forfeit of the land where the evasion occurred. In 1915, the penalty for tax evasion was 500 pounds or three times the tax owed on the property.