THE COURTS.

Taranaki Daily News, Volume LII, Issue 237, 12 November 1909, Page 2

THE COURTS.

INCOME TAX CASE. By Telegraph.—Press Association. Dunedin, Last Night. At the Magistrate's Court to-day the Commissioner of Taxes sought to recover from George Lyon, of DcnnUton, the sum of C 35 -Is !)d as income tax for 1908-09, with 10 per cent, interest. Defendant, in his evidence, said he had been assessed as agent for certain nonresidential traders McLeod and Co. I (Calcutta) and Patterson. Sinioue and Co. (Singapore). He had not done any husincss for McLeod and Co. for two years, But "he still took orders for Patterson, Simons and Co., and forwarded them to his principal*, who could refuse or accept the orders as they thought fit. The goods were sold c.i.f.j and wciv delivered to the customer on his draft being honored. Witness's responsibility ended when (he order was accepted. lie did mil handle eillier goods or money, and settled with the principals with regard to commission at the end of each year. Counsel for the defence contended that defendant war, only liable to pay l.ix on such income „s reached his hands or was controlled by him. Another do fence was thai profits wer,. not earned m New Zealand, but in Singapore, where tie contract was accepted. Counsel for IHe prosecution argued that a« defendant was agent he was taxable. Ther« could. „e no profits until money was made, and money and profits were made and paid in New Zealand. Mr. Widdowson, h.M., reserved judgment.