APPEAL COURT.

Taranaki Daily News, Volume LIV, Issue 123, 15 November 1911, Page 8

APPEAL COURT.

INCOME TAX CASE. By Telegraph—Press Association. Wellington, Tuesday. Mr. Justice Chapman to-day decided the special appeal case, Mudgway Estate and Land Company v. Commissioner of Taxes, in favor of the commissioner. Appellants had paid under protest sums of £2ll 6s and £132 ss, the grounds of ( abjection being that the sums taxed as profits were not profits. The case turned on the point that though the amount was paid under protest no action was taken by appellants to have their objections heard before a magistrate. The point was also raised by the commission- 1 er that in actions of this kind proceedings have to be taken against the King and not the commissioner. On both points the judge held in favor of <ie- i fendant. BREACH OF GAMING ACT. Wellington, Tuesday. 1 Mr. Justice Chapman to-day dismissed the appeal of Scott and Martindale against the decision convicting them of a breach of the Gaming Act ill publishing betting cards. The judge held that the failure of appellants to give evidence in denial of any 'of the facts or in explanation of a matter telling prima facie against them, gave cogency to the evidence and justified the conclusion arrived at by the magistrate.