THE INCOME TAX CASE.
/<. - JUDGMENT RESERVED. :._'.' : (BY TELEGRAPH.—PRESS ASSOCIATION.] ■■r.j! *. Wellington, Thursday. The hearing of the case of Bowron Brothers v. Bishop and Tyers, a motion for "prohibition, was continued at the Court of Appeal to-day. : The plaintiffs were charged under the Land and Income Assessment Act with making and declaring a false return, and evading payment of income tax. In answer to the contention of counsel for plaintiffs, that the information had not been laid within three years after the alleged offence.. the Solicitor-General (Professor Salmond) contended, first,.that the alleged , charge was not the doing of an act, but the evading of taxation. Under the Act, the doing of the act was not the completion of the offence,- and the offenc§ was complete only when the taxation was evaded, which might be m,iny , months later. He further contended that the information was laid when it was sworn before a justice, that it was no part of the laying of the information to make application to a justice to .'issue a summons; that the laying was complete when the information was sworn before a justice. The Act contemplated delay between the swearing of the summons and the application for the issue of the summons. ->
Mr. .Stringer, who followed, contended that the laying of the information was the swearing of it before a justice. '
The Court reserved judgment.
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New Zealand Herald, Volume XLVII, Issue 14345, 15 April 1910, Page 6
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227THE INCOME TAX CASE. New Zealand Herald, Volume XLVII, Issue 14345, 15 April 1910, Page 6
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