THE MAGISTRATE'S DECISION.

Dominion, Volume 3, Issue 887, 5 August 1910, Page 5

THE MAGISTRATE'S DECISION.

UTMOST PENALTY THE LAW ALLOWS. SEVERE COMMENTS. Mr. H. W. Bishop, S.M., on April 25, delivered a written judgment in the caso in which George Bowron, William Bbw•ron, and Georgo John' Smith were charged with making a false return under the Land and Incomo Tax Assessment Act, and evading full taxation in respect of income tax. Mr. Bishop said the evidence for the prosecution consisted mainly of the testimony of Wm. Tyers, the informant, supported in all essentials by the production of balance-sheets, statements, and other documents. No cvidenco had been tendered on behalf of defendants, and tho case for the prosecution stood wholly uncontradicted. Tho 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 an absolutely false return, and had dono so knowingly and wilfully with the object of evading payment of a just share of taxation. When ho considered the business standing of the firm, the position, commercial and otherwise, of the defendants, the enormous amount of their turnover, and tho apparent wealth of the parties, tho conduct throughout of defendants seemed to berso utterly inexcusable, and the breach of the law so exceedingly serious as to call for the infliction of the most substantial penalty, which must bo the utmost the law allowed. Defendants were convicted and fined ..£IOO, and ordered to pay costs of the proceedings. As required by the Act an additional fine would be inflicted of treble the amount of the tax of which payment had been evaded. The assessment of this amount was a matter for the Commissioner of Taxes. THE CHARGES. The charges in the above case were as follow:(1) That on the 6th day of November, 1906, at Christchurch, defendants did by a certain act, to wit, by knowingly and wilfully making a false return in writing in relation to the income of the firm of Bowron Bros., . affecting that firm's liability to taxation,'evade fall taxation in respect of . income tax. (2) That on the 6th day of November, 1906, at Christchurch, defendants did knowingly and wilfully deliver a false return in writing in relation to the income of the firm of Bowron Bros., affecting that firm's liability to taxation. < (3) That oif the Gth day of November, 190G, at Christchurch, defendants did knowingly'/ and wilfully make a false return in writing in relation to the incomo of the co-partnership firm, of Bow Ton Bros., affecting that firm's liability to taxation.