CORRESPONDENCE.

Hokitika Guardian, 18 March 1924, Page 4

CORRESPONDENCE.

VOLUNTARY CUSTOMS DUTIES

(To the Editor)

Sir.—Of course Air Massey was jesting when he told the commercial travellers at their conference in Wellington the other day that he thought Customs duties should not l>o included when the rates of taxation per hend_ of population in Great Britain and New Zealand were being compared, “because these duties are paid voluntarily.” Even ft Prime .Minister may he pardoned for laying aside the dignity of his high office, and having his little joke when he finds himself in such genial company as the commercial travellers always provide. It is a poor heart that never rejoices. But unfortunately when Mr Massey’s merry quip appeared in cold print, bereft of its author’s broad smile and whimsical gesture, it conveyed to many people the impression that it had been spoken in solier earnestness, and naturally some of them were a little indignant. Customs duties “paid voluntarily,” at the option, that is, of the taxpayer. Something of this sort might b said of the income tax and the land tax, as certain astute people are credited with evading the whole or part of their obligations under these imposts by more or less devious means. But the Customs duties, never. There is no possible chance of escape for the faxpaver in this respect. lie lias no opportunity to lay his hands on dutiable goods tiil the duty has been paid on his account by the importer and recovered from his own pocket. Air .Massey cannot have meant that it would be practicable for a frugal person and his dependents to subsist without some compulsory contribution to the Customs’ revenue. To accomplish such a a feat he and his wife and children would have to forego the products of wheat, including Hour and bread, butter, cheese, oatmeal, tea, sugar, rice and many other articles we are accustomed to regard as ‘necessaries ol lilt*. Then they could wear no imported apparel of any kind, nor smoke, nor drink. They would have to eschew picture shows, because the films pay duty which is recovered from the patrons of the shows, and they would have to confine their purchases solely to the products of this country that arc not raised in price by Customs Duties. I lie fact that the production of bread, meat, butter, cheese and oatmeal is protected by stiff import duties, brings these articles within the category of dutiable goods for all practical purposes. But, as T already have said, of course, AJr Afassey was only jesting when lie suggested this voluntary abstinence to the frugally minded. He would be sadly embarrassed it we all took him at bis word and deprived him of his millions of Custom's revenue. Though obviously only adapting himself to the passing humour of his hosts on this occasion, it is easy to understand that the Prime .Minister would like to have Customs duties eliminated from the comparison between British and New Zealand taxation. Great Britain is a free trade country, while New Zealand is a highly protected one. and if customs’ duties were not taken into account the comparison would he much more favourable to the Dominion than it is at present. As for the

Prime Minister’s remarks upon the re

Intivo rates of income tax in New Zea land, and in the Australian States which seems to have been made in all seriousness—l will seek your indulgence for an allusion to them on another occasion. ’this letter a treads has run Into greater length than 1 intended it should.

I am etc., TAX PA YE 11 Wellington, March Mtli.^