"I WON'T SIGN."

Press, Volume LXII, Issue 18722, 19 June 1926, Page 17

"I WON'T SIGN."

UNPAID DEATH DUTIES. WIDOW BAFFLES THE REVENUE AUTHORITIES. (PEESS ASSOCIATION TILEQIUIt.) WELLINGTON, June 18. In the Magistrate's Court to-day, was. heard a case marked by spirited exchanges between counsel and the defendant. Alice Merry, an elderly widow, was charged with failing to render death duty accounts to the Commissioner of Stamp Duties. "It is difficult to understand the attitude of the lady, who is well-to-do, not to 6a.y wealthy, but I am afraid the only conclusion is that she is determined not to file accounts, in the endeavour to evade payment of several hundreds of pounds in duty," said Mr J. M. Tudhope, of the Crown Law Department, who prosecuted. The defendant was the executrix of the estato of her son, who died last year, continuod counsel. The whole of the estato was bequeathed to the defendant, and probate was granted her on April 27th, 1925, so that accounts should have been filed by. October 27th, 1920. But they had not yet been filed. "No, and I am not going to file \ them," broke in Mrs Merry. "They are not true, and if I signed them, I would go to gaol." . "We aro aware that the estate is a pretty substantial. one," continued counsel. "See principal asset is a two-thirds share in the estate of the father of the deceased,, who left an estate which was sworn at nearly £14,000, on which the son's share would be close, on £IO,OOO. The estate and succession duty on his estate, the whole of which Tras left to tho mother, would be £I2OO. Defendant is well aware of her duty in the mattor. •She was written to by tho Crown Law Office before this information was laid. Matters were carefully explained to her by the assistant commissioner, and after one interview she paid _ £BOO, aud promised to file accounts within a week, but she resolutely and defiantly refused to do so." "I won't sign them, and that's that, declared Mrs Merry. "They're not true. I'm willing to pay all tho money I have to, but I refuse to sign acI counts."

"Well, your Worship, accounts were actually prepared and presented to her for signature by a solicitor of standing, but he gave the matter up after trying several times to get her to sign them," said Mr Tudhope. "The assistant commissionei could see no reason why they should not be signed by Mrs Merry. It is obvious she cannot be allowed-to defy the revenue authorities, if this. prosecution is not successful, we can apply to the Supreme Court for the estate to be attached." <' Go on to the Supreme Court if you want to," retorted Mrs Merry. "You don't get mo signing ■ those accounts. I may as well go to gaol now as later on." At this stage, the Magistrate, Mr E. Page, S.M., broke, in on the dialogue: "Now, Mrs Merry, there is a duty on you to file these accounts in writing. I am going to adjourn this case for four weeks, and will convict you in the meantime." "Thank you, thank you,, that's the first time I've-been convicted," interpolated Mrs Merry. "And if at the end of that time you have not filed tho accounts, I shall impose punishment for your failure," concluded his Worship. "You had better go_ to your solicitor now, and get his advice. That will do."