CHINESE POLL TAX.

New Zealand Herald, Volume XXXVII, Issue 11536, 22 November 1900, Page 6

CHINESE POLL TAX.

AN IMPORTANT CASE. j [BT TEUSGRAI'H.— pbess association.} Wzm.ij.gtox, Wednesday. I Ax the Supreme Curt to-day, before the Chief Justice, argument was continued in the special caw stated between Bannatyne and Co., merchants, plaintiffs, and Richtrd Garter, collector of Customs, defendant. The special case set out that the plaintiffs were agent* for the steamship Indralema, which reached Auckland on January 51, and Wellington on February 8, having among her crew a nurr.be. of Chinese. Whilst the vessel wat lying at Queen's Wharf, Wellington, for the purine of unloading and loading cargo, three Chinese members of the crew were missed from the vessel, and have not since been heard of, nor is it known what became of them, although rewards have been offered for information which would lead to their discovery a.id arrest. The poll tax payable under the Chinese Immigrants Act, 1831, and its amending Acts, in respect or Chinese landing in New Zealand, was not paid in respect of the three Chinese in question, nor was any demand for payment made by the collector of Customs at any time prior to the making of the ship's entry. In order that clearance of the vessel might bo obtained, and the vessel allowed to leavo the port, plaintiffs paid to defendant the sum of £300. Correspondence passed between the parties, and an action was begun for a refund of the £300, which had in the meantime been paid into the public account. The questions for the Court were: 1. Was defendant entitled to demand payment of the sum of £300 from the plaintiffs by way of poll tax or otherwise? 2. Can the sum of £300, with interest thereon, and costs and expenses claimed in the statement of claim, be now recovered from defendant by plaintiffs? 3. Was notice of action necessary under section 277 of the Customs Consolidation Act, 1882? 4. If such notice were necessary, has it been given by the letters, writs, and statements mentioned in the case? His Honor reserved judgment.