A STAMP DUTY CASE.

Taranaki Daily News, Volume XXXXII, Issue 16, 20 January 1900, Page 2

A STAMP DUTY CASE.

HEAVY FINE IMPOSED. [PER PRESS ASSOCIATION.] Wellington, January 19, Judgment was given to-Jay in th.-j ease of too Secretary of Stamps versus Rcyland and S_m (incotp)rited in Groat liritiii'j) .lud .T'jtit p'l Uldi !f, of Wellington, coium-.'rokl travellw, and Nvtv ZcaSatd manager of lh : > firm, in .y-jiob defendant* wore charged with carrying on business or busin.-s.-j optrati'_m.i i u t,ho colony without;k waring ihtt noon >1 license. In coßseciusnc", tho Dt-p.uv mcct ttod to rocovor tbroo yours'• penalties, amounting to Plaintiff contended that Ryland and Sons, by sending travelers to New Zealand, were carrying ou business heie. Koi the defence, it was contended that the firm did not carry on business in the colony; Olarke only had authority to rec.ive order.*, waich jnight bo reminded iu London or Sjdaej', and he tiad no knowledge of the actual delivery uf goods ovtUvad through hiir., A larg • number of au'horities wera qiuted by counsel oa either Bido. Mr. IV-ise!-'loi, S.M., s-aid aiiKD.il all the authorities cited wer»» iu f ivor of the contention tbat defen laata curry oa busiiKss or basioo-'s operations i» New both dofoucUmla won', tiwrofor* l , convicted, and fined £7lO and coals. Whether Any redaction eiu'd b9 made must bo luffe to H'jj Excellency's Advisers, but he could say at once that ori one deftn lant p tying the fine he should b9 prepared to recommend 10 nissicn of the penalty as against the ether.