THE INCOME TAX CASE.

Wanganui Herald, Volume XXXXV, Issue 13055, 25 April 1910, Page 7

THE INCOME TAX CASE.

MAGISTRATE’S SEVERE COMMENTS "Utterly Inexcusable Conduct." Maximum Penalty inflicted. (Per United Press Association.) CHRISTCHURCH. April 25. Mr H. W. Bishop, S.M., this morning delivered a written judgment in the case in which George Bowron, William Bowron, and George John Smith were charged with making a false return under the Land and Income Tax Assessment Act and evading full taxation in respect of income tax. Air Bishop said the evidence for the prosecution consisted mainly uT the testimony of Wm. Tyers, the informant, supported’ in .all essentials by the production of bal-ance-sheets, statements, aud other documents. No evidence had been tendered on behalf of the defendants, and the case for the prosecution stood wholly uncontradicted. The\ only point he had to decide was whether in his opinion, the evidence was sufficiently complete and conclusive to call for a conviction.' ■ -

He had no doubt on the subject. The evidence proved beyond question that the defendants had made absolutely false returns, and had done so knowingly and wilfully with the object of evading payment of a just share of taxation. When he considered the business standing of the firm and the position commercially and otherwise of the defendants, the enormous amount of their turnover, and the apparent wealth of the parties, the conduct throughout of file defendants seemed to be so utterly inexcusable, and a breach of the law so exceedingly serious, as to call for the infliction of a piost substantial penalty which must be the utmost the law allowed. Defendants would be convicted and fined £ll« and ordered to pay the costs of the proceedings. As required by the Act an additional fine would berinflicted of treble the amount of the tax of which payment nad been evaded. The assessment of this amount was a matter for the Commissioner. Aft -n r judgment had been delivered - , ■ , • G- Russell, for the asked the Magistrate to fix the amount °r recognisances necessary to allow an appeal- Mr. Bishop said Mr; Russell would have to give notice of appeal, and Mr. Stringer asked the Magistrate to fix the costs. He said ordinary costs would not co\ or the expenses of typewriting in the case. Mr. Bishon said he would fix the costs to-morrow morning.