A QUESTION OF STAMP DUTY

Evening Post, Volume XCVII, Issue 127, 31 May 1919, Page 12

A QUESTION OF STAMP DUTY

'" Two informations under the Stamp Duties Act, against H. W. Frost was heard' by Mr. F. V Frazer, S.M., in the Magistrate's Court, yesterday afternoon. The charges were that defendant, gave receipts without affixing the necessary stamps. Mrs. Johnson said1 she rented from defendant a, house in Danielstreet, and she produced receipts from defendant's office of £7 10s- and £6, to which no stamps were attached. The rent was 30s' a week. To Mr. J. R. Scott, who appeared for the defendant, she said the rent was on a weekly basis, and the first week's rent was paid in advance. Her husband made the arrangements. She had taken proceedings to have the rent reduced, and it had beon reduced .to 23s Id a week. Walter T. Johnson said the only arrangement was that ho was to pay'at the rate of 30s a week. After the first payment in advanco ho paid monthly, and he was never asked by Frost to pay weekly. Mr. Scott contended, that the defendant in giving a receipt for accumulated rent was entitled to split up the amount received into weekly amounts, which would not necessitate the affixing of a stamp. His Worship did not agree with the contention, but adjourned his judgment to enable him to look up authorities on the subject.