Magistrate Outspoken On Departmental Justice

Northern Advocate, 15 March 1948, Page 4

Magistrate Outspoken On Departmental Justice

KAIKOHE, Mon. (Sp.).—“This is one of those cases where the court, by reason of the existence of'a system of departmental justice, is placed in a considerable difficulty when determining the penalty.” This comment was made by Mr W. C. Harley, S.M., before he fined Rangi Ophir Finlayson, painter, of Kaikohe, on charges of having failed to furnish income-tax returns for the years 1945-46 and 1946-47.

“The Court is left unfettered to punish as it may think fit, but if the Minister of his departm'ent should disapprove of Uae penalty, they may impose their own form of punishment, doubling or trebling the fine if they think it is too small,’’ said the magistrate. “However, they supply no information of their actions or intentions to the Courts, merely acting on their own initiative. “I have no information as to this case—not even the amounts of tax unpaid. “We might as well go out into the back yard and toss a half-crown as to the answer. MINIMUM PENALTY “It is not even rough and ready justice. There is simply nothing on which the Court can exercise what small degree of reason that a benign Providence n?ay have bestowed upon

“In the meantime I can do nothing other than impose the minimum penalty.” Both counsel (Mr A. Borrows) rnd prosecutor (Mr H. F. Guy, for the Commissioner of Taxes) asked for the minimum penalty. It was- not intended to bring the case with any purpose other than serving as a warning to Finlayson, said Mr Guy. Mr Guy said no information was forthcoming to indicate accused's income.

Mr Borrows, pleading guilty, said the department had been unfortunate in its choice of a victim. Finlayson had been overseas and had got into the “maleesh” attitude typical of the Middle East. He was only in a small way of business. The minimum penalty of £2 was imposed on each of the two-charges, Court ''costs and solicitor's fee each amounting “ ".£ 1/1/