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APRIL, 1909] The Gazette of the Incorporated Law Society of Ireland.
117
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
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