AMUSEMENT TAX.

Otago Witness, Issue 3594, 30 January 1923, Page 40

AMUSEMENT TAX.

FOOTBALL CLUB SECRETARY FINED £SO. GISBORNE, January 24. . What appears to be a harsh provision of the law was brought into effect at the Te Karaka Court when James Price, secretary of the football club, was fined £SO for failing to make a return of the amusement tax. The club organised a concert to raise funds, and the Stamp Department was deprived of 16s 8d revenue. There is no provision in the Act for a fine of less than £SO, and this accordingly was inflicted, the local stamps officer, in conversation with a Times reporter, said that Price had been out of town for some time. The club decided to hold a concert, and put Price’s name on the tickets as secretary without consulting him. r lhe first he knew of the matter was two days before the concert, when he was asked to buy a ticket for the concert, which was to be held in August. The taxing officer sent a demand for the tax, and Price filled in the form, but instead of posting it to the local stamp officer he handed it on to the president of the football club, who handed it to one of his employees. Then all trace of it was lost. ThJ stamp officer wrote again to Price, but the letter was not received. Price knew no more till he was served with a summons. The stamps officer said he took it that Price was defying the department, and he applied for permission to prosecute, which was given. Had the office been in possession of all the facts it is improbable the prosecution would have been proceeded with without giving Price a further opportunity. Price’s only course now is to apply to the Minister for a remission of portion of. the penalty.