The Act makes provision for the collection of taxes on acres of land imposed by Parliament. Rates of levy may vary according to the use of (arable) land. The proprietor of any plantation or any land of which any acreage tax is payable, shall provide the Commissioner of Land each year with a return in Form 1 contained in the Schedule. (12 sections and 1 Schedule)
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Originally a Dutch colony in the 17th century, by 1815 Guyana had become a British possession. The abolition of slavery led to settlement of urban areas by former slaves and the importation of indentured servants from India to work the sugar plantations. The resulting ethnocultural divide has persisted and has led to turbulent politics. Guyana achieved independence from the UK in 1966, and since then it has been ruled mostly by socialist-oriented governments. In 1992, Cheddi JAGAN was elected president in what is considered the country's first free and fair election since independence.