Ko ēnei tūmomo whenua e whai ake nei kia kaua e utu reiti: 1. Ngā wāhi hārotoroto me ngā tihi o ngā maunga; 2. Ngā papa kāinga me ngā urupā; 3. Ko ngā whenua e whakamahia ana hei te toru o ngā tau whakaeke ai he reiti; 4. Ko ngā wāhi hoki kāore e taea te whakamahi, kāore hoki e puta ana he painga, hei aha hoki kia reititia (TTT 1/11/1930:2180). / These following types of land should not pay rates: 1. The areas with ponds and the tops of mountains; 2. The communal Māori land and burial places; 3. The lands being developed and only in the third year are rates applied; 4. And all the place that can not be developed, and from which no benefit accrues, rates are waived.

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I ngā tau 1860 ki te 1877, i te tūmatakuru, i te ururua, i te hārotoroto, i te ngahere, i te poharu te mana motuhake o te whenua (TTT 1/10/1927:673). / In the years 1860 to 1877, matagouri, scrub, ponds, forest and bogs were the special identity of the land.

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