INCOME TAX CASE.

Poverty Bay Herald, Volume XXXVII, Issue 12215, 3 August 1910, Page 6

INCOME TAX CASE.

(Per Press Asst-oiation.) CHRISTCHUIUJII, tliis day. In the income tax case, m coss-exami-nation by Mr Ae.ive, Mr S.nlih said th.it he cndeavoiired to ascertain the aiiui.tiu of saies and th e a.nouiu of disbursements for tho period. Nodlin's 19C5 balancesheet had been handed to Tyers a« soon as witness remembered its existence. He had made his own calculations for taxation purposes, instead of taking Nodlin's figures, because he was following the custom of previous years. Mr Russell : He had never told Tycr.s that he always made up. the tax returns. This concluded the case for appellants. Mr Stringer said that Tyers would like to criticise the statement put m by accountants. Sir Robert Stout s:iid that evidence world not aft'ect the 1905 return. Mr Russell said he would submit that, though tlie return made by appellants was incorrect, there was no criminal intent and no intention lo etade taxation. Tlie Chief Justice said the return had been altered. Figures required by the statute had not been put m, and the reason, ( according to Bowron, was to covpr up the forgiveness of debt that was owed by the brothers m London. Thut was knowingly done to conceal something from the Commissioner of Taxes. The evidence of Smith was the strongest that had been brought forward foi* the defence, and seemed to prove the bona fides of the. firm m retrard to the tax returns generally, but the alteration of tho 1905 return remained. Mr Russell submitted that, though a mistake had been made, appellants. could not be held guilty of deliberate fraud. Sir Robert Stout said he could only say that the evidence of .Smith impressed him deeply «s to the bona fides of appellants. ' Mr Russell said m that case he was inclined to leave the case as it stood. Mr Rtrinier s.i)d he** wo"ld have bf*»n nleased if he Ind been able to n^odifv the chart?* m sbm* 1 way. b"t a false return h**H been nvwlf». •„' Smith had established his good faith m rearard to the returns. JTixlgmeiU will b e given at 2 p.m. tomorrow. : . . .