The Sydney Morning Herald from Sydney, New South Wales, Australia • Page 9

Privy Council Decision On LAW COURT REPORTS UsMMSHMSMSMSMSMSMSS FALSE CLAIM ON TRAFFIC OFFENCES A man who claimed he sould obtain and destroy summoniea for- traffic offences was fined a total of 40 In Central Court of Petty Sessions Evasion Law Young Car Driver For Trial Over LONDON, July 8 (A.A.P.). Giving judgment yesterday, in an Australian income-tax appeal involving 1,764,136, the Privy Council said it was natural for a person to arrange his affairs to pay the least amount of tax. I -c The man. William Roland GGQDftG i7e(aoGe( Pittman, 55, labourer, ol Fountain Avenue, Croydon Labourer's Death The City Coroner, Mr J. A.

Letts, S.M., yesterday committed for trial a 17-year-old car driver on a charge of manslaughter over the death of a man while wheeling, a pram along a street at Fairy Meadow on June 1. Park, was charged with false i However, In Australia come home to a taxpayer in respect of income which there was a general provi. had already been derived him, The charges alleged that he tried to obtain 15 from Douglas William Murray and sion in law said to cover "tax avoidance," and It had now come before the Privy iu trom (nomas Reginald Revitt by pretending that he Witnesses save evidence council tor tne nrst time, Their Lordships could not accept this submission, In their Lordships' view the opening words of the section showed that the section was not concerned with the The appeal, brought by could obtain and destroy traffic summonses out against an unlicensed driver and of driving negligently he' was remanded, in the custody of his parents, to the Children's The youth, Rodney John Clarke, labourer, of Roth-ery. Road, Corrimal, was allowed bail of 100. snarenoiaers in three Mel that a car struck Emmanuel while he was walking with his wife on the side of the road and wheeling their child bourne motor companies tnem.

Detective-Sergeant B. Doyle of the C.I.B., told Mr A. Court at Wqllongong on Sep- Lanes Motors fly. Ltd motives of individuals. MR J.

A. LETTS On further charges of being in a pram. temner Neal's Motors Pty. Ltd. and It was not concerned with Hodgson, S.M., no summonses Frederick Thomas James Mr Letts committed Clarke Meltord Motors Pty.

Ltd their desire to avoid tax, but were in existence for either man at the time although both for trial after finding that only with the means which Opens Cook, motor mechanic, of Corrimal, said that during was dismissed with costs by the Judicial Committee of the they employed to do it. Mervyn Thomas Emmanuel, had been reported for speed Council. 33, of Balgownie In their Lordships' view there was an arrangement all over the road. Hostel. Balgownie, died on ing.

y( Dupe Alleged The steering was loose, the maoe witn a threefold purpose. June 8 in Sydney Hospital from injuries feloniously inflicted by Clarke while driving a car in Sauires Road. The shareholders are Lauri Joseph Newton, Lionel Newton, Francie Una Christian, Henry James Lane, Stella Maud Adeline Lane. Leonard Alfred Fenton and the executors of the estate of the late tyres worn, and when the brakes were applied the. car swerved to the left even-at Of A "Mr Y' To increase the canital ol the motor companies, and low speeds.

to ao it ey ploughing back Doyle said he had not been able to find out how Pittman Fairy Meadow, near Wollon- Cook said that he did not Systematic Fraud Sentenced To Year In Gaol GLEN INNES, Tuesday. A labourer police had sought for four years over a course of' forgery" was sentenced in Glen Irines Court of Petty Ses sions today to 12 months' gaol. over 1 million Australian gong on June 1. had learnt about the matter. Mr Robert Nathan.

test the car at a higher speed of the profits into the com He said the skid marks in than 30 m.p.h. because he ponies. They had appealed by special leave from a majority dicated a speed higher than There was no evidence that he knew anyone in the Police did not consider It safe. Attract, as little tax as 45 m.p.h. i judgment or tne mgn court possib bv this means en Constable William Stanlev Trathc Branch or the.

Depart men! of Motor Transport. ablins shareholders to receive of Australia of 1957, which allowed, an appeal by Kirkby, of Wollongong, said that Clarke told him the Mr J. Hawkins, for Pitt nearly in cash with DIVORCE tne commonwealth Commis man, said that he had been, brakes had failed. out paying tax on it. the dupe of a "Mr whom To enable the Pactolus sioner of Taxation from a decision of Mr Justice Kitto 1 1 I Skid Marks Over, company to make a hand he had seen frequently in hotel.

some profit for its part in the The High Court held thai the shareholders were liable The labourer, Kieren The police prosecutor, 100 Feet Long You save almost 1 0 on a new suit! We've only 1 50 of these pure wool suits worsteds, pinheads, pic'n' pics in plain, striped and neat checked patterns. You choose from 5 styles, 23-button S.B.'s, plain or vented beck, and D.B.V, sizes 34" to 46" in 5 fittings. Men's Market, George Sf. Stores Sorry, no telephone or mail orders Mr Hodgson said he con anair. Sergeant E.

Bunt, said thai John Mills, 26, of no fixed sidered it a "vicious" offence and fined Pittman 20 on BEFORE MH JUHl'ICa COLLINS Deor.cs nlsli R. Cramuton 1. Cramptort; E. W. Spratt B.

o. Spratt, Boschlce J. Hart N. J. Hart.

Decrees absolute! F. Bell A. a. Bell; h. c.

Hayes V. Hern; T. Crews, A. H. Crewe; M.

J. pearte is. K. Pearce; E. o.

Hewley w. J. Hewley; g. Hardy Hardy; J. T.

Bparlces T. 3. Sparkes; a. Watters R. Wat-ters; P.

A. Abberton K. L. Abber-ton: A. Auaustyn N.

Ausustyn. He said Clarke told him he to pay the tax, one third of which had been imposed by way of penalty, in respect of Effects Of Mills had followed a syste address, was sentenced to matic course of forgery over was travelling at 45 m.p.h eai.ii charge. six months vagrancy Share Sale when tne driver ot a car in me lasi iour years. and six months on each of apecial dividends paid by the three companies on shares front put out his hand, and He would so to a town. 16 charges of passing value The effect of the arrange Luncheon Speech sold to a company called open a bank account under a Tatarynowlcs R.

Bolter swung outwards. "As soon as it went out." less Pactolus Pty. Ltd. nctitious name and nass 1J. u.

Holier, urymsK) co-re. carny 1. R. Carny: J. Clastek ment, said Lord Denning, was (a) The motor companies received new capital of Mr F.

L. S.M.. Their Lordships' reserved valueless cheques in stores in Clarke allegedly added, "I B. Clastek; W. English T.

H. tin- Mr G. N. O'Grady, of the Department of Anthropology at Sydney University, will speak at South Sydney Rotary judgment in the case was me town. said the 16 sentences for passing valueless' cheques 1,185,631 which they need lisn; K.

M. mnamarsn j. Hlndmarsh; J. Hancock a. A Hancock: A.

Hudson D. M. Hud. Constable C. G.

Johnson ed for the conduct of theii son, Williams B. O. Johnson would be concurrent but would be cumulative on 'the given by Lord Denning. Subject To High 1 4tm said in evidence that Mills! had passed cheaues in In- ciuds weekly luncneon at Mark Foy's at 12.40 p.m. next saw the man pushing the pram and 1 felt a bump.

I knew I had hit Kirkby said that the skid marks measured 105ft and 135ft, and in the ash gravel were two to three inches deep. businesses, (b) The original sharehold six months for vagrancy. verell, Albury, Tamworth k. ti. jonnson; j.

Kingaon o. w. Klngdon; w. Mann N. R.

Mann; M. Martin F. a. Martin: J. C.

Olsen O. Olsen; M. N. Pacey B. Pacey; H.

P. Perrjt V. C. Perry: M. C.

Soper A. -M. Monday on "Five Weeks Among the Aborigines of Mills was also sentenced! and Bat hurst, as welt as in ers received a capital payment of 1.661,772 in return for ivace ui i ax Lord Denning said the post. Western Queensland and Tasmania. soper Marsden co-ra to seven days on each of two charges of stealing cheque the sale of shares, but had received no dividends on; forms.

which they could be taxed, tion. in the autumn of 1949 that the three private companies, which' dealt in motor cars, had made large profits and were still making (c) the motor companies1 distributed a dividend of 1,764,136 which was suffl tnem. If the profits were distri cient distribution to enable them to avoid being liable for Ship Joiners, Carpenters Get Pay Rise Ship carpenters and buted to the shareholders as dividends in cash or as bonus lax on undistributed prom under division 7. shares, the shareholders fd) The Pactolus Company being wealthy person: TAKE ANOTHER LOOK AT THIS made a profit on its share would be liable to pay tax at dealing. tne rate ot 15 Australian in Looking at the whole of joiners were granted a wage rise of about 1 an hour by Federal Arbitration Commissioner, Mr J.

P. Horan, yesterday. tne pound. If the profits were not dis this arrangement their Lord ships had no doubt that it for foolproof inside painting The increase makes the tributed to the shareholders by December 31, 1949, but kept in the coffers of the company, the company would be was caught by Section Zoll. Dividends liable under division 7 of4 Paid Out new ordinary hourly rate a fraction less than 910t.

The award, which applies in N.S.W., Victoria, Queensland and South Australia, takes effect next Monday. The Commissioner of Taxa, the Act to pay the tax which the shareholders would have paid. Lord Denning said that in tion must accept the arrange ment insofar as it had the effect of creating special divi I he margin tor leading hands was increased from 7 id to 9d 'an hour, and if in December, 1949, before the last drfy, several transactions took: place. It had not been dend rights in the original shareholders-T-for that did nothing to avoid tax: but he charge of more than 20 men disputed that all the trans to 1 an hour. could ignore the arrangement Mr Horan said a claim by actions were genuine and not insofar as the original share They were all intended to holders transferred those divi the Ship Joiners' Society for preference in employment for its members had been referred have the effect they purported to have.

dend rights (with the shares) lo Pactolus for money for It a conciliator for report. If the Commissioner of was that transaction which gave the character of capital to the money received by the Taxation was bound to accept them at their face value, 100 OPIUM FINE Fong Lum, 41. a Chinese shareholders. they showed the shareholders 'If and so far as the Com shopkeeper, of Campbell nad disposed ot their snares for a capital payment of missioner can show that those 661,772 Australian. special dividends reached the they had derived no and were not liable to nands ot tne original snare-holders, he is entitled to (real street, city, was nneo by Mr A.

N. Butt, S.M., in Central Court of Petty Sessions yesterday on a charge of having opium unlawfully in his possession. tax. it as income derived by them, from the shares. ''The Purpose Or Effect Steaks Stole ii The case for the Commis sioner was that Section 260 of the Commonwealth In come Tax and Social Service Contribution Assessment Act From Abattoirs A father of nine children who stole eight pieces of steak worth 14 was fined '5 in Burwood Court of Petty Sessions yesterday.

covered this case because there was, he said, an "arrangement" which had or pur ported to have the purpose The man, Bert Franklin, iHomebush, yesterday or effect" of "avoiding liability imposed on any tng. labourer, of Drew Street, Westmead, told Mr Detective D. Moore, of the person by the Act. Sir Garfield Barwick, O.C.. Burwood Stock Squad, said the for the taxpayers, continued Lord Denning, had submitted steak had been cut from eight different carcasses.

N. C. Hawes, S.M.: don know why I did it. It's the first lime in my life I've ever stolen anything." He pleaded guilty to a that in order that an arrange- He said that in the last few ment should be avoided, it davs. 36 carcasses had.

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liability which had already from the State Abattoirs, TODAY'S LAW COURT NOTICES DIVORCE ll.nntv Rpslstrar. O'Connell Cunntns: Mix rcneron Raymond Marriott Cumin. Trlil ti'v lit. Margaret New (Jurori re-Quired 0.43.) -Deputy Harm-ulldfnt. 10.

15 Build trar-K Pmirt. Mint No. 2 Court. Trial: Colin Lesllr Thomas Donovan. (Jurors reaulred j.

uenner a. uriiuoi, rvo.o-well co-re: McMnhon McMarton. Kcrtum Kortum; McLauihlln McLaughlin; SUnson Stlnson: Roth COMMONWEALTH CONCILIATION AND ARBITRATION COMMISSION lit PHILLIP STREET Mr L. P. Austin.

Commissioner No. 3 Oonlerancs Australian Railways Union ana mlsslonsr for Hallways, JS.W Dli-put al Clyde re appointment ol atatlonmaiter (part neerdl. Mr O. A. Plndlay.

commissioner. i-So. "1 conlerence Room. 10: Ov.nea Bhloplni ne'ireaentatlves Aatnfin. and Employers' Federation APPEALS NO.

3 Court. Oimnn't flnii.r Deputy Registrar. In Chambers PARRAMATTA Annuli nmiii riasoai, lor Taxation. 10.30: NOtt won 11: Stoyles-O'Oradj Stoylea-O'Orady. EQUITY Deputy Registrar -In Eaully.

10.30: Freehold Hotels Pty. Ltd. II: KUSSell OBOriTas Hntm.n- fltet.a.lW John Canty Aihton: Lionel RRymond tencft: Hnhert Mm uti-nr. quired.) if N.S.W. and federated swremen and Packers' union ol Australia.

mite ra overtime ban on wool dumping stores (pert heard! BANKRUPTCT 1 119 PHILLIP STREET McDonald Ryan. 11.30: McManon Maxwell. 12: Salvage Exporting Co. Pty, Ltd. and Coys.

Act Rntlstrnr in 1R rvin.Aitt.a aW i''' wniitQ ana anor, 10,30: A. Najar Pti. Limited i Reilstrar. 10.30. Examinations imdiV section 68; Bruce David LUNACY 11.30.

Deputy Master In Lunaoy 897 Oeorge Street. Re an Incapable Person. To setUe Minutes or Order suhle and anor. 10.B5: New Cen-i jury novaity ro, LIO, DUtie U.20: pnirj and anor Nixon Jonas: Oeorie -carl gernardt von Weatahhaien: Thomae Orei-ory pono-hoe: Bwyn Thomsa. Examination under section 80: Bertram Smith 11.3f Rutt rVmmlisl.a.

LAND AND VALUATION COURT tvliWalJI, WORKERS' COMPENSATION COMMISSION 60-66 HUNTER STREET Registrar. Private chambers. -U: Australian Oil ReSnlni Pty. Ltd. Metropolitan Water, sewerage and Drainage Board.

Mnimf-niAf. (HlMMISSION known as Bela Kovaoel. SUPREME COURT PUBLIC CHAMBERS Mr Justice Collins. Banco Court. NO.

4 CiMirfc. Wall 1ft Concll. Comm'r Gorman. Room 1U, Mention, lywi No. 4 Court.

Mvnuon, usunninationa: Donnellj and Browne Wharf Pt Lia.i T. Dunn and Blue Stat Line, Hear ma. Deter mlnfttloni- B.30: Jedmlcsyk Jedrnjcyk (part: heard): Grocery and General Merchants Ltd, Neville, Hi Makaras OE, 8th Floor. 03 Martin riaxj. 10.15.

Hearing: Garrard South-ern Dlstriot Radio Cabs reinstatement. QUARTER SESSIONS DARLINGHURST Welih and Lithfow Valley Colliery Tki 1 1 1 wiiBun nna invin Makaras. PRIVATE CHAMBERS Deputy Prothonotary (Mr Byrne) 10.45: Pools Austin. ben and Llthrow Valley Colflery (part No. 1 Court.

Sentence: Ian noBiiirr. io leine awarai, lO.lfl. Detftrmlnitlont' P. Kilmnn and Bellambl coal A. Brown no ninn unen Bortlett and Rolla-Royce of Autt, H.

J. Maokeaon nd anor. am B.H.P. 5 CHIEr INDUSTRIAL MAGISTRATE 133 OEOROB STREET NORTH Hearlne. 10: Brook Arcon in.

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