The Gazette 1908-9

117

APRIL, 1909] The Gazette of the Incorporated Law Society of Ireland.

persons chargeable in certain circumstances to prepare and deliver a list- containing a true and correct statement. Section 52 deals with a person who is himself chargeable and requires such person to prepare and deliver "a true and correct statement" containing (inter alia] the amount of the profits or gains arising to such person from all and every the sources chargeable under the Act. Sections 53 and 54 do not call for special notice. Section 55 is ungrammatical and almost unintelligible. It is as follows :—"And be it enacted, that if any person who ought by this Act to deliver any list, declaration, or statement as aforesaid shall refuse or neglect so to do within the time limited in such notice, or shall under any pretence wilfully delay the delivery thereof, and if information thereof shall be given, and the proceedings thereupon shall be had, before the Commissioners acting in the execution of this Act, every such person shall forfeit any sum not exceeding twenty pounds, and treble the duty at which such person ought to be charged by virtue of this Act, such penalty to be recovered as any penalty contained in this Act is by law recoverable, and the increased duty to be added to the assessment, but, never theless, subject to such stay of prosecution or other proceedings by a subsequent delivery of such list, declaration, or statement in the case following : (that is to say) if any trustee, agent, or receiver, or other person hereby required to deliver such list, declaration, or statement on behalf of any other person, shall deliver an imperfect list, declaration, or statement, declaring himself unable to give a more perfect list, declaration, or statement, with the reasons for such inability, and the said Commissioners shall be satisfied therewith, the said trustee, agent, or receiver, or other person as aforesaid, shall not be liable to such penalty in case the Commissioners shall grant further time for the delivery thereof; and such trustee, agent, receiver, or other person shall, within the time so granted, deliver a list, declaration, or schedule, as perfect as the nature of the case will enable him to prepare and deliver; and every person who shall be prosecuted for any such offence by action or information in any of Her Majesty's'Courts, and who shall not have been assessed in treble the duty as aforesaid, shall forfeit the sum of fifty pounds." On the one hand it is contended that the words "as aforesaid " refer to the previous sections, and that the first lines of the section must be read thus—" If any person who is required by the prior sections of this Act to deliver a true

the mistake was made in consequence of the defendant's own negligence. The LORD CHIEF JUSTICE held that, if the .return- was incorrect, prima fade an offence entitling the Crown to a penalty had been committed, and he accordingly gave judgment for the Crown for £$o and costs. The defendant appealed, and argued his case in person. The nature of his contention appears from the judgment. The Solicitor-General (Sir S. T. Evans, K.C.) and Mr. W. Finlay appeared for the Crown. The question of law turned entirely on the interpretation to be placed on numerous sections of the Income Tax Act of 1842 (5 & 6 Vict., c. 35). The MASTER of the ROLLS read the following judgment allowing the appeal:—This appeal raises the question whether a man who has delivered a statement of his income chargeable with property tax which, through negligence or carelessness, but without fraud, is incorrect, is liable to a penalty of ^50 under section 55 of the Income Tax Act, 1842. That Act is so framed.that it is difficult, if not impossible, to arrive at a clear and satisfactory conclusion, and I confess that my views have fluctuated in the course of the discussion. But upon the whole I think the arguments on the part of the appellant ought to prevail, and the question ought to be answered in the negative. It is necessary to refer to other sections of the Act of 1842 before approaching section 55. Section 47 provides for a general notice, to be published as prescribed, requiring all persons falling within the subsequent provisions of the Act to make out and deliver lists, declarations, and statements. Section 48 provides for a personal or particular notice to the like effect, and in case of refusal or neglect to make out "such lists, declarations, or statements as may be applicable to such person and as the case may require, and deliver the same," the com missioners shall issue a summons to such person making default as aforesaid, in order that the penalty for such refusal or neglect may be duly levied. These words clearly refer to section 55. Section 49 prescribes the place and time of delivery. Section 50 requires a person to prepare and deliver a " list" containing "to the best of his belief" the names and addresses of any lodgers or employe's. And there is a proviso that no person shall be " liable to the penalties hereinafter mentioned" for any omission if the employe is found to be entitled to exemption from all duties. Section 5 i requires trustees for other