A NON-RESIDENT AGENT.

Dominion, Volume 6, Issue 1831, 18 August 1913, Page 4

A NON-RESIDENT AGENT.

FINED AND COSTS. (By Tclorraph.—Press Jieeoolatlon.) Dunedin, August 10. A case of an uncommon nature came before Mr. S.M., in tlie Police Court this morning, the Commissioner of Taxes v. J. A. Serle, a nonresident agent.!_ Defendant was clmrgod by the Commissioner that lie had acted as agent in tlio Dominion, not being tlie holder of a warrant in tho prescribed form from the Commissioner of Taxes or Collector of Customs.

Mr. Fraser, K.C., who prosecuted, said the information was laid under Section 10 of tho Land and Assessment Act, I'JOS. Defendant arrived in Auckland on June 22, as the representative of two firms in Sydney, and liad taken no steps to obtain a warrant authorising him to do business in tho Dominion, and had worked from Auckland to Dunedin. The, maximum penalty for the offence was ,£SO, but tlio Department simply asked for a penalty vhich would act as a deterrent.

For tho defence, Mr. M.-.cGrogor said the Act was harsh and unjust, defendant being only lately aware of the existonce of any such Act. ' .Mr. Fraser said ho had received a telegram from the Collector at Auckland statin? th.U-tho defendant had. t been wnrned upon arrival of tho necessity of having a warrant, but this was denied by tho defendant and his counsel. A fino of £5 and costs was inflicted.