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The Pamphlet Collection of Sir Robert Stout: Volume 48

Collection of Tax. Sections 75, 76, 77

Collection of Tax. Sections 75, 76, 77.

Receivers or collectors of the tax may be appointed. Fourteen days' notice by advertisement in newspapers published in the various districts must be given of the day on which the tax is payable, and the places of receipt. In the case of a person owning property in various parts of the Colony, the Commissioner may appoint one place at which such person's tax shall be paid. An inducement to people to pay page 16 punctually is afforded by the imposition of a penalty of ten per cent, on the amount of the tax due in cases where it remains unpaid fourteen days after demand. Clause 77.—"If the person liable to pay the tax fails to pay the amount thereof for the space of fourteen days after demand by a notice in writing by the Deputy-Commissioner, ten per centum on the amount unpaid shall be added thereto. And such tax, together with such addition, shall be recoverable in any Court of competent jurisdiction by the Deputy-Commissioner, on behalf of the Crown, by suit in his own name."

Possibly this will be pronounced too stringent, and so it would be if fair protection were not afforded by giving ample warning. Notice of the due date of the tax has to be published fourteen days beforehand, and then there will be fourteen days grace. Tax-payers will take very good care not to be mulcted in a fine of ten per cent., and will be punctual