JUSTICE TO THE TAXPAYER.

Dominion, Volume 4, Issue 1000, 15 December 1910, Page 4

JUSTICE TO THE TAXPAYER.

DEPARTMENTAL METHODS. At the conclusion of the hearing of the land and income tax cases at tho Supremo Court yesterday, Mr. Skerrett, J.V.C., craved the'indulgence of the Court in making some observations which related to the administration of the Land and Income Tax Department, rather than to the particular ca=e in which ho was appearing. Two companies were claiming a refund of income tax, and one of the counsel concerned had asked to be allowed to add a claim for interest. On the objection of the SolicitorGeneral, this application was refused. The Solicitor-General (Mr. J. W. Salmond) said there v.-as no objection to tho taxpayer paying the amount ho thought he owed. Mr. Skerrett: That is what I am going to do to-day. Mr. Justice Cooper, pointed out that there were three, courses open to a taxpayer who thought he was over-assessed. He could tender the amount he thought he, should pay, or ho could refuse to pay anil let tho Commissioner sue him, or he could pay and claim a refund. Mr. Skerrett said that according to the practice of tho Department, if tho Commissioner mado an assessment, either of land tax or income tax, which was objected to and appealed against, the Department held that if the appeal failed, wholly or in part, the taxpayer. must pay the ten per cent, penalty for delay on the amount of the additional tax ho was required to pay. The taxpayer, according to tho view, taken by tho Department, could only safeguard himself against the demand for the ten per cent, by paying the tax claimed, and if ho succeeded, • after some months, in getting a refund, lie would only receive back what he had paid without interest. Ho submitted that the regulations ought to provide that, where there was an appeal against an assessment, tho ten per cent, penalty should not apply until the appeal was determined. His Honour said he presumed the object of Mr. Skerrett's remarks was to affcct tho mind of tho Government through its officer, the Solicitor-General. Mr. Skerrett said his hope was that the practice of the Department would in future'be regulated move in accordance with justice to tho taxpayer.

Speaking &t the meeting of the Secular Education Defence League Inst evening the ]?ev. 11. Van Stavercn rather belittled tlie differences dividing Christian and Jewish ministers of religion. "We have nr. licit," h0..-remarked amid' laughter, "and that is a great thing you know! i'or the rest tho only difference between us and tho Christian ministers is that we tell people how to live while they, tell people how to die,"