MAGISTRATE’S COURT

Press, Volume XCIII, Issue 27988, 7 June 1956, Page 10

MAGISTRATE’S COURT

WEDNESDAY (Before Mr L. N. Ritchie, S.M.) NO INCOME TAX RETURNS Walter Lawrence Case, a dairy farmer (Mr H. S. Thomas), was convicted and fined £5 and costs on each of 10 charges of failing to make returns of income tax. A plea of guilty was entered on all charges. The defendant’s financial affairs were first investigated by the Department in August 1955, said Mr P. T. Mahon, who appeared for the Commissioner of Inland Revenue. Case had not furnished a return at any time. For the first five years of the period covered by the charges the defendant had not earned sufficient to make a return but from 1951 to 1955 he had been in partnership with his father and brother and had earned £4672. Returns had been filed by both the father and brother so jt was remarkable that the defendant had not realised his obligations. A detailed statement of his assets and liabilities was signed by Case but it was later found that no mention had been made of a tractor he owned, nor had he listed his dealings with several stock firms. When taxed, he later admitted he owned a tractor but said that the dealing in stock was merely replacements for the dairy herd from time to time. It was then found that the discrepancy was one of £7441, said Mr Mahon.

There had been a deliberate attempt to deceive and the original statement of assets and liabilities had been signed by Case when he knew it to be false. Mr Mahon said. The defendant was not a well educated man and he had not fully understood his obligations, said Mr Thomas. In 1955 he went into business on his own account and the books had been placed in the hands of an accountant so that proper returns would be made. Case had been under a severe mental strain and required medical treatment. The charges were not as serious as *at first appeared. The defendant, who was a married man with two children, had paid £l6O off the total of £875 which was owing to the Department. Other charges of failing to furnish returns of income were dealt with as follows:—John Owen Bell (two charges) £5 and £3; Peter Taylor Phillips. £3; Douglas Robert Scott (two charges), £4 and £3; Richard Walter Ernest Simeon (two charges), each £4; Edward Corbett Tapley, £5; James Gilchrist Watson, £5; Maurice Leslie White (two charges), each £3. RAILWAY CROSSING OFFENCE

Criticism of the Railways Department for a delay of almost three months in bringing a charge against Clifford Bennett for riding a motorcycle across a level crossing when there was a danger of the vehicle coming into collision with a locomotive, was made by the Magistrate. “The defendant should have been notified of the alleged offence much earlier, as he might have been able to obtain a witness and he would have been able to recall the events much more clearly,” said the Magistrate. Mr P. T. Mahon, who appeared for the Railways Department, said that all the department had to work on was the licence plate of the defendant, and some difficulty was experienced in locating him. Then when he made a statement it was found to be at variance with a statement made by the complainant and it had to be referred back to him.

Bennett pleaded not guilty. The defendant had ridden across the Selwyn street railway crossing about 20 to 25 miles an hour on February 28 when the crossing-keeper was standing in the middle of the road with a “stop” sign extended, said Mr Mahon. William James Fox, a crossing keeper, said that about 4.25 p.m. on February 28 he was on duty at the Selwyn street crossing when he went to the middle of the crossing to let the Ashburton train through. After it had passed he stayed in the middle of the road, withdrew his sign and waved on a number of cars. A shunting engine was approaching the crossing and he again extended the “Stop” sign. When the locomotive was about three chains away a motor-cyclist passed over the crossing at about 25 miles an hour. Bruce William Howard, a schoolboy, aged 12. corroborated the evidence of the crossing-keeper and said that he took the number of the motor-cyclist. Bennett, who conducted his own defence. said that as he approached the crossing he changed down before stopping. but the keeper waved on an old mojdel car immediately in front of him. As he started to cross the keeper thrust out the sign, but by that time it was too late to stop. * Asked by Mr Mahon whose fault it would have been if he had been struck by the engine. Bennett replied the crossing keeper’s: Bennett was convicted and discharged.

ABSENT WITHOUT LEAVE Stuart John Crawford, aged 19, a ship’s steward, pleaded guilty to a charge of being absent without leave from the overseas vessel Port Wyndham on March 19. The Magistrate, in ordering Crawford to be, detained pending deportation, said he regretted that he could not take into consideration the detention he had already served, but his hands were tied under the act. FAILURE TO SEND CHILDREN TO SCHOOL In prosecutions brought by the Canterbury Education Board (Mr A. Hearn), E. J. Cotton was fined £1 and ordered to pay costs on each of two charges of failing to send his children to school. C. P. Francis was fined £1 and costs for failing to send his daughter to school. OPENED SHOP ON SUNDAY Patti Ada Mann was fined £2 and ordered to pay costs on a charge of failing to close a shop at 266 Ferry road all day on Sunday, April 8. contrary to the provisions of the Shops and Offices Act. An inspector of the Department of Labour and Employment gave evidence that nonexempted goods were exposed.