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Taranaki Daily News, 17 July 1930, Page 13

Although' returns of income tax for taxation purposes were required to be sent to the Commissioner of Taxes not later than June 2, there are quite a number of taxpayers who overlooked this duty, and are only now taking steps to make up for their remissness. One of these defaulting ones who called at the Christchurch post office last week to secure a form to fill in was told that supplies had run out, but that a fresh batch uf forms would be available the following day. The origin of the three miles limit as the space within which a Power can exercise control of the sea surrounding its coasts was explained to the Christchurch branch of the League of Nations Union by Air. A. C. Brassington last week. In 1702 a Dutch jurist laid it down that a State was entitled to control as much of the sea surrounding its coasts as was within range of its cannons on shore. In that year cannons had a range of three miles, so this distance was taken up and gradually accepted. Great Britain, the United States, Germany and Japan stood by it to-day ; but it did not have universal support. The consideration of fishing rights made its universal acceptance difficult in some countries.