AN INCOME TAX CASE.

Wanganui Herald, Volume XXXXVI, Issue 13527, 8 November 1911, Page 3

AN INCOME TAX CASE.

; ; . t i i SOME INTERESTING POINTS. 5 (Per United Press Association.) WELLINGTON, November 7. •An interesting special case was before ' Mr Justice Chapman to-day regarding the payment of income tax by the Mudgway Estate and Land Company. Tire points for decision were:—(l.) Whether a person who lias been assessed for income tax by the Commissioner of Taxes, and who has paid under protest the amount of that assessment, but has not taken proceedings by' way of objection to appeal in accordance with Section 22 of the Land and Income Assessment Act, can take proceedings in the Supreme Court'for the recovery of the tax so paid, oh the ground that the ' assessment was excessive. (2.) Whether, if such proceedings are allowable, they can be taken against the Commissioner of Taxes? The case is proceeding.