SALES TAX FINES.

Auckland Star, Volume LXVII, Issue 21, 25 January 1936, Page 13

SALES TAX FINES.

SAW MILLER AND PRINTER. PENALTIES OF OVER £20. Two prosecutions for -breaches of the Sales Tax Act, 1932-33, were brought before Mr. W. R. McKean, S.M., in the Police Court to-day. Outlining the facts in the case of Joseph Baxter, sawmiller, of Otorohanga. Mr. R. Meredith, who prosecuted, said Baxter was a wholesaler in the timber trade and had never taken out a license under the Act. He had sold taxable goods to a Newmarket firm, the value of the poods being about £200. The Act provided for a minimum penalty of £25. On behalf of defendant Mr. G. P. Finlav said Baxter was unfortunate in that lie was illiterate and had no capacity for keeping books. He started a sawmill on borrowed capital and sold timber to those who had advanced him money. The mill was now-, being run by the creditors to repay their advances. Baxter never had enough money to pay wages and other, outgoings, so he could not pay sales tax. He was a man who had done his best in every way. Counsel said he realised that the minimum penalty must be imposed. Baxter was fined £25 and allowed one month in which to pay. Printer's Error. "Even in these circumstances this seems a substantial penalty, but I am compelled to impose it," remarked the magistrate when he fined William Morton £20 10/ and costs for failing to make returns of sales tax in the form prescribed. Mr. Meredith said he only asked for a conviction in respect of one month. "In fairness to this defendant, I must say that before this information was issued he made his returns," added Mr. Meredith. "The value of the goods was £82, no he is liable to be fined a fourth of that." Appearing for Mr. Morton, Mr. T. Henry said there was no question of evasion, defendant having merely overlooked the matter. Immediately it had been brought to his attention lie com- j pleted the proceedings.