CAUGHT AT LAST

Ashburton Guardian, Volume VII, Issue 1679, 5 October 1887, Page 2

CAUGHT AT LAST

* Me Silas Harding ia a well-known citizen of Geelong, aud be has made hJB name equally fc well-known In the law courts by a Beries of aotious m which he has sought with marked penistenco to avoid payment of the land tax. The Land Tax Act came Into operation m October, 1877, and Mr Harding, as the owner of large landed property m the Western District, became liable thereunder. It is a notorious fact that m many instances the incidence of the tax has bean evaded by a distribution of the estate In such a manner as to bring eaoh part within the limit of the exemption, though, as a whole, the property would have been subjected to the Impost. As long as these transactions were bona fide— that is to say, the parting was absolute, and not a mere collusive sham — the land- tax registrar was bound to recognise them, and remove the property from the register if below the limit. In Mr Hard ing's case, however, the registrar has not been satisfied on this point. His opinion was that the alleged sales were Bhame, and that though Mr Harding had nominally parted with his property to an extbnt which would entitle him to avoid the tax, he still remained the real owner. r Jhe registrar continued, therefore, to retain the property on the register, while Mr Harding strove atrenuoesly through the law courts to oompsl Its removal. The litigation hos extended over yearß, but Mr Justice William's derision on Monday is the final act of the drama on the civil Bide. The judgment is remarkable for its outspokenness. Mr Justice Williams does not seek to conceal his opinion thai a fraud haß been attempted upon the j Slate, and has fceen supported by unblußhing perjury. It ia unnecessary for our purpose to follow the case throughout all ita Intricate winding, smd to trace out the one alleged Bale after another by which it was sought to avoid payment of the tax Imposed by the law. In all the oioea the registrar refased go recognise < he legitimacy of the eales, and In all Mr Justice Williams has upheld his action. It is with the strictures of the learned Judge upon Mr Karding that, we are principally concerned. Seldom, indeed, is a litigant so Bcathingly condemned. According to Mr Justice Williams, Mr Silas Harding has been guilty both of perjury and fraud. These are crimes against the Ocmmcnwoalth, and public opinion will demand that these chatges shall be investigated m a proper manner. Mr Harding is a wealthy man, but this is not a country whore offence's gilded hand oan shove by justice. After the explicit statements of the Judge, the AttorneyGeneral has no other ooursa open to him than to take action. — Melbourne "Telegraph."