THE Otago Daily Times. WEDNESDAY, NOVEMBER 29, 1871.

Otago Daily Times, Issue 3062, 29 November 1871, Page 2

THE Otago Daily Times. WEDNESDAY, NOVEMBER 29, 1871.

On Friday next the new Stamp Duties conic into force. The fact serves as a forcible reminder of the numerous grievances which exist in connection with this form of taxation as we are acquainted with it in New Zealand. Some of these arise from the manner in which the Stamp Acts have been framed, but they are chiefly the result of the way in which they are administered. No business man who has any practical acquaintance with the working of the Stamp Acts can read the reports of what passed in the House of Representatives when the new duties were under discussion, without feeling regret that these grievances were not brought under the notice of Parliament as soon as it became known that an amendment of the Stamp Act would be brought forward. The new duties were not passed without discussion, but those members who joined in the various little debates which their consideration gave rise to, do not seem to have had any practical knowledge of the subject they were dealing with. We have already referred to the extraordinary mistake made by the House in preferring to impose a double duty on cheques and receipts, and to extend the operation of the Act in regard to the latter to transactions of the amount of only two pounds, rather than adopt the proposed duties on mortgages, bills of sale, and other similar forms of security for debt. The objections raised against other items were for the most part equally frivolous with those which moved the House to this decision, but no one seems to have thought much of the really oppressive increase of the duty on receipts. That, however, which is most striking, is the fact that no one took the opportunity to allude to what is objectionable in the manner in which these duties are enforced. One very troublesome part of the system under which the Stamp Duties are levied, is the excessive restriction of the use of adhesive stamps. The object held in view is, no doubt, the protection of the revenue. In many cases it might be impossible to do this effectually, if adhesive stamps might be substituted for an application of the Stamp Office. These cases, however, do not form the majority. In all those instances in which documents have to be registered in order to give them validity, the law which prohibits registration before the instruments presented for that purpose have been duly stamped, is of itself quite sufficient to protect the revenue. "Under the old system of dealing with land, registration is not compulsory, but it is nevertheless necessary for the protection of a purchaser. Those who are so ignorant or so foolishly economical as not to avail themselves of that protection, are equally likely to eschew the Stamp Office. Such cases are decidedly exceptional. The natural and almost invariable course -,-r a T T™r.T/~w-M- is to have any instrument in which ABSTRACT OF^LES BY AUCTION. w made p?rfe?t Gillies and STREE^It their Rooms, Princes by registration, and when this is street—Freehold lands. done there can be no reason for proW. Barnett and Co., on the Premises, hibiting the use of adhesive stamps, Princes street—Garden seeds, imple- gince it is the duty of the Registering ments, Ac. Officer to ascertain for himself that all D* S^r iK&. at ' documents brought to Kirn are sum-

ciently stamped. If any excuse exists for the contrary practice in the case of land dealt with under the old system of conveyance, none can be found for maintaining it in the case of transfers and leases of property for which a registered title has been issued. In these cases registration is absolutely necessary to complete the transaction, and to insist upon such documents being stamped by the Deputy-Commissioner only is an infliction on the public, for "which no reason whatever can be given. Such regulations, whilst they fail to add one penny to the reveime, increase the expense of every transaction in which an agent or legal practitioner has to be employed, and on the man who does his own business they inflict double trouble, and sometimes an annoying delay. If we turn to the i cases iii which the use of adhesive stamps is permitted, we find that in all the more important of them the same reckless carelessness obtains as to the trouble given to the public. Stamps may be attached to a draft by the drawer, or to a bill of exchange by the acceptor, but the rule for the cancellation of such stamps is ingeniously troublesome —so much so that bankers have for their own protection found it necessary to discourage their use in these documents as much as possible. This was no doubt what was desired by those gentlemen who have the practical management of the Department. Having siicceeded in persuading the Legislature to withdraw the privilege of using adhesive stamps on bills or notes altogether, they were no doubt exceedingly annoyed when outside pressure led to a return to the old system. For the ingenuity of the method by which they endeavoured to render the privilege of little avail they certainly deserve gi-eat credit. Now we learn that the absurd regulation we are speaking of is to be extended to the stamps on cheques. A very large number of forms for cheques are in the hands of the public which only bear an impressed stamp of one penny. In using these it will be necessary after to-morrow to attach an adhesive stamp of like value, and we understand that in such cases it will be necessary for the drawer of the cheque to write his name across the stamp as in the case of a draft For the information of those who may not be acquainted with this method of cancellation, we quote the description of it given in the Amendment Act of last year. In using the adhesive stamp it is necessary that the user ' so sign his name as that part of his signature shall be on the left side of the stamp, part on the stamp itself, and part on the right side of the stamp, and the signature shall be written continuously, and shall be so written as if the stamp were part of the paper, and in default thereof the stamp shall be of no avail.' Ifis evident that, independent of the trouble given to the user of the stamp, there is always caused by this rule a risk that the document shall become absolutely worthless from the accidental disengagement of the stamp. If lost, it bears away with it a portion of the signature—a circumstance which might involve serious consequences. The excessive strictness of the regulations under which the exchange of spoilt stamps for new ones is carried on, forms another instance of the manner in which the Stamp Department contrives to render a form of taxation, which is odious and troublesome in itself, still more fruitful of trouble, loss, and vexation to the tax-payer.

Our St. Bathans correspondent, in a letter we publish to-day, gives an account of the shooting of a Chinese robber at Surface Hill. We learn that a telegram has been received by the Commissioner of Police to the effect that the Chinaman being in a dangerous state, it was deemed advisable that the services of an interpreter should be obtained in order that the Chinaman's deposition might be taken. We understand that Mr John Alloo, the Chinese Interpreter at Queenstown, was telegraphed to at five o'clock on Monday evening, and arrived at Clyde at eight o'clock on Tuesday morning, en route for St. Bathans. An enquiry will be made into the matter at St. Bathans at noon to-day.

bales of wool that he observed outside—probably part of the cargo of the ill-fated Ahuriri. We hope the Government will mark their approval of Lewis's services in a tangible form.

A considerable amount of revenue must have been raised during the last few weeks by the raid made on those Chinese who are without miners' rights. Our Waipori correspondent mentions that some £60 has been obtained in that district in this manner, and from the Arrow Observer, we learn that £200 has been raised in the Arrow district, and £120 atCardrona, from the same source. As the Chinese located in the Mount Ida, Tuapeka, Dunstan, and Switzers districts have also been roused up, the total amount disgorged by the heathens cannot be less than £500 or £600. The Chinese are beginning to see that it is better to pay the small amount required for a miner's right of their own accord, rather than be compelled in a Court of Justice to pay not only that, but a fine also. We are not surprised to learn, therefore, from the paper from which we have already quoted, that the "bosses" are warning their men to take out rights without delay.

A few genial showers fell in the Tokomairiro district on Monday last, and considerably revived vegetation. There was, however, not sufficient rain to satisfy the longparched ground, and the drought which again sefcJn yesterday would prevent much. j4ur4p»M*wk benefit being afforded to the crops, which have made but little progress of late.

An inquest was held at the Outram Hotel, West Taieri, yesterday, before Mr J. Fulton, R.M. and Coroner, on the body of Miss Netta Lendall Currie, aged 25. The known circumstances attendant on her death, and the recovery of her body, have already been published in our columns. The verdict returned was —" Found drowned, but how, or by what means, is unknown to the jury."

Mr Henry Hawson, now of Kaitangata School, has been appointed to the mastership of the Switzers School, in the room of Mr Johnson, resigned. There were fourteen candidates for the office.

The members of the Dunedin Cricket Club will play a scratch match on their ground to-morrow ; sides to be chosen at 11.30 sharp. As the Interprovincial Match with Canterbury is not far distant, members of the Club, who are likely to play in the 11, would do well to take advantage of every holiday to practise. On Saturday, a match will be played between 11 of the legal pro_ fession and an 11 of the Club.

Subscriptions have been collected in Dunedin during the last few days to make good to the officers and crew of the s.s. Ahuriri (17 in number), the loss sustained by them through their clothing and effects going down in that steamer. The passengers who were in the Ahuriri at the time of the wreck unanimously bear testimony to the fact that it was chiefly owing to the coolness of the officers and the prompt attention to orders of the crew, that no life was lost, and that the mails also were saved. We are glad to learn, therefore, that the sum of £122 Os 6d has been raised, and will be distributed at Jl o'clock this forenoon at the office of Messrs Butterworth Bros., High street. The distribution will be made by Mr K. Glendining and Mr J. L. Butterworth, both of whom were in the vessel at the time of the wreck.

The monotony of village life, as experienced during a season of commercial and agricultural adversity, was slightly relieved in Tokomairiro on Saturday, by the occurrence of a hack race. The event came off in the afternoon, in a lea paddock belonging to Mr Corsari, Meadowbank, and a consider- ! able number of spectators, including a fair proportion of ladies, were present from Milton, Balclutha, and the surrounding districts. The distance was one mile, entrance £1. There were ten entries, and the prizes were, Ist, £7 ; 2nd, £2 ; and the third horse to save his stake. A very gcod start was effected, Mr Duncan's'colf taking the lead, which he kept for a third of the distance, when he dropped to the rear, and was shortly out of the race. A keen contest then ensued for the first place, which was won and again abandoned by several horses. At the winning post, Mr Philp's Little George was first, Mr Davis's Specimen being a good second, followed by Coombs's Fairy. A slight accident occurred during the race. The course ran fbr some distance along the edge of a fence, and when near the corner of the paddock took rather a sharp curve. Instead of making this curve, the leading horse—one belonging to Mr Langley, of the White Horse Hotel—went straight forward and cleared the fence, 4£ feet, at a bound. In doing so, his hind leg struck agaiust a post partly concealed by the live fence, and sustained a severe cut. The boy rider accompanied the horse over the fence, when they parted company—the former being unhurt. Another race came off afterwards, in which six started. Specimen gained the £5, and a mare belonging to Mr George Streeting saved her stake.

A gentleman who has recently arrived in Christchurch from Sydney, informs the Lyttelton Times that the Sydney Rowing Club have decided to send a crew to compete at the intercolonial race, and that good men have been selected for the purpose. This, our contemporary adds, will make four en_ tries from Clubs outside the Province, and i^ is not unlikely that even more will yet be received. The Hawke's Bay Herald says :—" We learn with much satisfaction that our respected fellow settler, Mr Friberg, is to proceed to Sweden by next mail, to select persons suitable for settlement, and to explain to them the nature of the terms offered by the Colonial Government. We hear that he brings several letters from the Swedish settlers at Palmerston, giving a very favourable account indeed of their position and prospects. Mr Friberg is himself a Swede. He is in every respect well adapted for the work he has undertaken, and as he is very much in earnest about it, we have no doubt whatever that he will meet with a fair share of success." The Press states that the Canterbury Acclimatisation Society will suffer a considerable loss by their importations per Robert Henderson. Of the sixty-three rooks and daws, twenty-four hedgehogs, and nineteen starlings, only two daws and one hedgehog have arrived alive. We commend the following paragraph, taken from the Daily News, to the notice of the gentleman who may act as starter at the athletic sports to-morrow: — "The starter who officiated at the Knutsford athletic sports has been summoned for using a gun without a license. The offence consisted in the defendant firing a pistol in the discharge of his duties as starter. He failed to appear to the summons, and the Magistrates fined him £2 10a."

The manner in which business is transacted in Auckland is commented on by the New Zealand Herald as follows : —"Business is conducted in Auckland in a most unsatisfactory manner, and we can only reiterate the remarks we made on a former occasion, that this market is one great retail emporium. Neither do we see any prospect of a change for the better in this respect for some time to come." The area under wheat in Auckland this year is said to be about 1000 acres. Six inches of rain lately fell at Waipawa, Hawke's Bay, in a single night, flooding the roads knee deep.

An inquest on the body of John Macfarlane, a seaman belonging to the ship James Nicol Fleming, who was drowned on the 10th inst., under circumstances already mentioned in our columns, was held in Dench's Hotel, Port Chalmers, yesterday afternoon, before Dr O'Donoghue, Coroner. Evidence adduced showed that the boat in which deceased was sailing shifted her ballast in a sudden gust of wind, and filled and went down. The third mate, T. Moffat, who was in charge, tried to rescue Macfarlane, who could not swim. He saved himself by swimming to the French barque Union, as also did Mathew Gibson, an apprentice. After consultation, the jury returned a verdict of "Accidental Drowning." Too much praise cannot be given to Mr B. Lewis, the fisherman who picked up the body two miles outside the Heads, and left his avocation to bring it to Port Chalmers. He stated in evidence that he could have picked op 15

The Excelsior Minstrels were received at the Princess Theatre last evening by a crowded audience. The programme of the previous evening was repeated, and the numerous ballads, concerted pieces, and dances were received in a most enthusiastic manner. The violin and harp solos by Messrs Herman and Saunders respectively, were in themselves a musical treat seldom enjoyed by a Dunedin audience. A solo by Mr E. Emery, who possesses a magnificent baritone voice, was deservedly encored. The greatest success of the evening, so far as tlte comic [ portion of the entertainment was concerned,

was undoubtedly achieved by Mr O'Brien in his sensation song and dance—his extraordinary antics and singing almost sending the audience into convulsions. An entirely new programme is announced for this evening.

"Theltev. K. L. Stanford, of Tokomairiro, will deliver a lecture on " Education " in the Lower Hall of the Athenaeum at 8 o'clock this evening. Mr E. B. Cargill will preside, and the proceeds will be given to the building fund of Christ Church, Waihola. >Ir Grant will unveil the secrets of the Assembly at 7 this evening, in the Octagon. The Abstainers' Union Concert will be held in the Oddfellows' Hall at 8 this evening. The German Society will meet at Shepperd's Hotel, George street, at 9 this evening. In a letter on the Golf Club, published in our yesterday's issue, the words "their members in it are," &c, should have read " there are members in it who are," &c.

The weekly meeting of the Star of Otago j Lodge, A.I. O. O. F., will be held this evening, I instead of to-morrow. The Inspection Parade ordered for Monday evening last, and postponed on account of the inclement weather, will take place at 9 o'clock to-morrow morning. The Battery of the D.V. Artillery will muster at the Gun Shed at that hour to attend Battalion Parade, and Adjutant's Inspection of Arms. A full muster is specially requested. By advertisement it is announced that all the Banks will be closed to-morrow, being St. Andrew's Day.