TAXING THE JUDGES' SCREW.

NZ Truth, Issue 93, 30 March 1907, Page 6

TAXING THE JUDGES' SCREW.

For the past few years m Queensland the Supreme Court Judges were exempt from the Income Tax. But the latestj, decision alters things somewhat. The Queensland * Supreme Court the other day delivered judgment m the appeal by Chief Justice, Sir Pope A Cooper, against the Commis--sioner for Income Tax* The! question for decision was whether a 1 Judge of the JSup- > preme Court was liable to be taxed. District . Court Judge Miller had tilready decided m; favor of the Income Tax Commissioner, His Honor, Mr. Justice Heal, m delivering judgment, concluded thus ; — ".So far as we can see, a Queensland Act is, within Queensland, of like force as a Victorian Act within Victoria. We can't discover anything m the Income .Tax Acts mentioned ■ m this case repugnant to any Imperial Act extending to this State. We, therefore, consider ourselves bound by the judgment, m Webb v; Outtrim, to hold that these Acts are valid, and the only question remaining for consideratian is : Do they provide that this tax claimed shall ba payable? Were it not for the Income Tax Declaratory Act of 1905, much mfght be urged m this case against such a construction ; but it is, m this case, unnecessary to consider that matter, as the Income Tax. Declaratory Act of : 1905 expressly provides that this tax is payable, and, therefore, we ' are of opinion that the judgment of District Court Judge Miller should be affirmed."