SOCIAL SECURITY TAX AND A RACEHORSE

Chronicle (Levin), 12 November 1947, Page 5

SOCIAL SECURITY TAX AND A RACEHORSE

CHKI8TCHUKCH, Nov. 11. "I am satisfied that claimant has not established any valid claim to thc moneys now in the possession of tht bailiff, " said A 1 1\ Raymond Eerner, 8.M., in the Magistrate's Court thil morning when he gave reserved judg ment in the claim between Kevin Johu McMenamin (plaintiff), Thomas Ironc Fish (defendant) and the superintendent of the Land and Income Tax Department, Christchurch (claimant). The Magistrate directed that out of the moneys held. by the bailiif, the bailiff shourld- -pay! the execution ereditor (McMenamin) the amount dne to him under the judgment. Reviewing the claim the Magistrate pointed out that the execution ereditor had obtained judgment against defendant in the Magistrate's Court. for £46 13s 9d. The bailiff executed a distress warrant against defendant T racehorse and now held £58 12s 5d as the proceeds. Before the execution of the warrant the superintendent of the Land and Income Tax Department had notilied the bailiff that defendant had failed to account for wages tax amounting to £680 6s and that he required the liailiff to deduct the sum from the proceeds of the sale of chattels and pay it to him. The Court was asked to adjudicate on the superintendent 's claim. The Magistrate said that he had not been able to find anything in the Soeial Seeurity Act, 1938, which would justify claimant making any such claim on the bailiff. Even if it could be shown that a charge actually existed, no machinery had been pro vjded in the Act for the enforcement of the charge.