NOT ESTABLISHED

Otago Daily Times, Issue 26616, 12 November 1947, Page 6

NOT ESTABLISHED

TAX DEPARTMENT’S CLAIM

MONEY HELD BY BAILIFF P.A. CHRISTCHURCH, Nov. 11. “I am satisfied that the claimant has not established any valid claim to the moneys now in the possession of the bailiff,” said Mr R. Ferner, S.M., in the Magistrate’s Court this morning when he gave his reserved judgment in a claim between Kevin John- McMenamin, plaintiff, Thomas Irons Fish, defendant, and the superintendent of the Land and Income Tax Department, Christchurch, claimant. The magistrate directed that out of the moneys held by the bailiff, the bailiff should pay the execution creditor, McMenamin, the amount due to him under judgment. Reviewing the claim, the magistrate pointed out that the execution creditor had obtained judgment against the defendant in the Magistrate’s Court for £46 13s 9d. The bailiff executed a distress warrant against the defendant’s race horse, and now held £SB 12s 5d as the proceeds. Before execution of the warrant, the superintendent of the Land and Income Tax Department had notified the bailiff that the defendant had failed to account for wages tax amounting to £6BO 6s, and that he required the bailiff to deduct that sum from the proceeds of the sale of the chattels and pay it to him. The court was asked to adjudicate on the superintendent’s claim-

The magistrate said that he had not been able to find anything in the Social Security Act, 1938, which would justify the claimant’s making any such claim on the bailiff. Even if it could be shown that the charge actually existed, no machinery had been provided in the Act for enforcement of. the charge.