EVASION OF INCOME TAX.

Taranaki Daily News, Volume LII, Issue 373, 26 April 1910, Page 2

EVASION OF INCOME TAX.

THE CHRISTCHURCH CASE. EXTREME PENALTY INFLICTED, j By Telegraph—Press Association. Uhristehurch, Yesterday. Mr. Bishop, S.M., this morning delivered a written judgment in the case in which George Bowron, William Bowron and William John Smith were ciiarged with making a false return under the Land and Income Tax Assessment Act and evading full taxation in respect to income tax.

Mr. Bishop said the evidence for tho prosecution consisted mainly of the testimony of William Tyres, the informant, supported in all essentials by the production of balance sheets, statements and other documents. No evidence had been tendered on behalf ot defendants, and the case for the prosecution stood wholly uncontradicted. The only point he had to decide was whether in his opinion the evidence was sufficiently complete and conclusive to call for a conviction. He had no doubt on the subject. The evidence J proved beyond question that defendants! had made an absolutely false return and had done so knowingly and wilfully, with the object of evading payment of a just share of taxation. When he considered the business standing of the firm, the position, commercial and otherwise, of defendants, the enormous amount of their turnover, and the apparent wealth of the parties, the conduct throughout of defendants seemed to Ibe so utterly inexcusable, and a breach of the law so exceedingly serious, as to call for an infliction, of the most substantial penalty, which must be the utmost the law allowed. Defendants would be convicted aaid fined £IOO, and ordered to pay the costs of the proceedings as required bv the Act. An additional fine would be inflicted of treble the amount of the tax of which payment had been evaded. Assessment of this amount was a matter for the Commissioner.

After judgment had been delivered Mr. T. G. Russell, for defendants, asked the Magistrate to fix the amount of recognisances -necessary to allow of appeal. Mr. Bishop said Mr. Russell should have given notice of appeal. Mr. Stringer asked the Magistrate to fix the costs. He said ordinary costs would not cover the expense of typewriting in the case. 'Mr. Bishop said he would fix the costs to-morrow morning.