[Editor: Reproduced below are two items regarding a man being fined for an income tax violation.]
Income tax.
Pays double and a fine.
At the Brunswick Court this morning Phillip Hellyer was proceeded against for having failed to furnish the Income Tax Commissioner with a return of his income for the past year within the prescribed time.
Mr House appeared for the department.
Defendant, who was not represented by counsel, admitted his default. He explained to the bench, however, that he was under the impression that his income was below the taxable amount.
Mr House stated that the amount of tax due was 11s 8d.
The bench imposed a fine of L2, with 10s costs, and ordered the citizen to pay double the amount of the tax.
Source:
The Herald (Melbourne, Vic.), 23 September 1903, p. 3 (in the “Brunswick Police Court” section)
Income tax returns.
Phillip John Hellyer was proceeded against by order of the Commissioner of Taxes, that being a tax-payer within the meaning of the Income Tax Act on April 1st, at Brunswick, he failed to furnish before the 31st March a return of his income for the year ending 31st December, 1902.
Defendant, who pleaded guilty, admitted making an error in his first return, and that he had omitted to furnish particulars regarding a house that he was purchasing.
Fined £2, with 10/- cost, and £1 3s 4d., being double the amount of taxation.
Source:
The Coburg Leader (Brunswick, Vic.), 26 September 1903, p. 4 (an extract from the “Brunswick Police Court” section)
Editor’s notes:
d. = a reference to a penny, or pennies (pence); the “d” was an abbreviation of “denarii”, e.g. as used in “L.S.D.” or “£sd” (pounds, shillings, and pence), which refers to coins used by the Romans, as per the Latin words “librae” (or “libra”), “solidi” (singular “solidus”), and “denarii” (singular “denarius”)
L = an abbreviation used to represent the “pound” monetary unit (i.e. the British-style currency denomination used in Australia, prior to the decimalisation of Australia’s currency on 14 February 1966); the abbreviation stems from the Latin “librae” (or “libra”, a basic unit of weight used in ancient Rome; from the Latin “libra” for “scales” or “balance”); pounds were commonly symbolized by a pound sign “£” (a stylized “L”) or by “L” (or “l”)
s = a reference to a shilling, or shillings; the “s” was an abbreviation of “solidi”, e.g. as used in “L.S.D.” or “£sd” (pounds, shillings, and pence), which refers to coins used by the Romans, as per the Latin words “librae” (or “libra”), “solidi” (singular “solidus”), and “denarii” (singular “denarius”)
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