NOTE AND COMMENT.

New Zealand Times, Volume LXXI, Issue 3958, 25 January 1900, Page 4

NOTE AND COMMENT.

It is understood that some additional prosecutions will be iiuitit company tut-ed before the Magis‘taxatiok. twite's Court, unless otherwise Bottled, as tho result of. the case Hickson (Commissioner of Stamps) v. Hylands and Sous, Limited, and J. M. Clark, in which lines aggregating £l4lO were 'imposed last week. Quito a number of Homo companies are said to have been doing business in (he colony in the siune way as Hylands and Sons, Limited, 'flic practice, it is believed, is to appoint a resident agent in the colony who acts as traveller for the firm, and practically docs ail the firm’s business a.s far - as New Zealand is concerned. This has been held to be contrary to the provisions of the (stamp Act of 1682, which-require that one shilling per cent, per annum shall bo paid on the capital of any limited liability company trading m the colony. The case against Hylands a-cations was a test one, and*it is very likely that as the result of the Magus I rate’s decision several agents will 'advise their principals to pay tho demands of the Stamp Department -to avoid' prosecution* In that event, tho Commissioner of Stamps should receive several thousands of pounds from this source _ within the next few mouths. Tho decision of the Magistrate in the ease against Hylands and Sons will have the c fleet of bringing a good deal more to the revenue of the colony than the amount of tile fines. The company has been trading in' tho colony since 1881). and as its capital exceeds .£,1110.000. the maximum amount of £2OO collectable under the Stamp Act of 1882 may now be recovered for every year it has been doing business in New Zealand._ If to this sum of ”£2OOO bo added the fines and due taxes from other companies, ’it will be seen that tho Colonial Treasurer may receive something like a windfall.

The probability of death from cancer was dealt with in a mathematiiijj.vnt cal paper read by Mr A., hath O. Powys, of St. Kilda, moil before the Science ConCAXCEit. gross of Australasia, which has just closed its :csssou in Melbourne. The countries embraced in his review by tho author were Victoria, New South Vales, England. Wales and Scotland; but though this was too circumscribed to allow of general conclusions being drawn, siujjcicnt was stated to show that Iii;; calculations with respect to the Australian colonies named might fairly be applicable to New Zealand. The compurisou instituted was significant and destructive of a pet and popular tin m y as to ouo cause or cancer. The. A-rude probabilities” derived from the annual number of deaths, and the 'population according to ages, were adjust'd upon what is known anion;, 'l ii’ui't- iu< n as Professor Earl Pearson's theory oi skew curves,. After giving the equations to suchi.curves, together with the ages of greatest probability rod ’lnintensity, AD- Powys observed dial, amongst males in Victoria the maximum death rate in ISSI was -t.'J.i per 1000 at the age of 76, whilst in 1895

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