• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar

The Institute of Australian Culture

Heritage, history, and heroes; literature, legends, and larrikins

  • Home
  • Articles
  • Biographies
  • Books
  • Ephemera
  • Poetry & songs
    • Recommended poetry
    • Poetry and songs, 1786-1900
    • Poetry and songs, 1901-1954
    • Rock music and pop music [videos]
    • Early music [videos]
  • Slang
  • Timeline
    • Timeline of Australian history and culture
    • Calendar of Australian history and culture
    • Significant events and commemorative dates
  • Topics

Income tax: Pays double and a fine [two items, September 1903]

2 December 2022 · Leave a Comment

[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”)

Filed Under: articles Tagged With: 500x500, crime law and punishment, income tax, legal judgments, multiple items, SourceTrove, year1903

Reader Interactions

Leave a Reply Cancel reply

Your email address will not be published. Required fields are marked *

Primary Sidebar

Australian flag, Kangaroo, Wattle, 100hThe Institute of Australian Culture
Heritage, history, and heroes. Literature, legends, and larrikins. Stories, songs, and sages.

Search this site

Featured books

The Man from Snowy River and Other Verses, by Banjo Paterson A Book for Kids, by C. J. Dennis  The Bulletin Reciter: A Collection of Verses for Recitation from The Bulletin The Songs of a Sentimental Bloke, by C. J. Dennis The Complete Inner History of the Kelly Gang and Their Pursuers, by J. J. Kenneally The Foundations of Culture in Australia, by P. R. Stephensen The Australian Crisis, by C. H. Kirmess Such Is Life, by Joseph Furphy
More books (full text)

Featured lists

Timeline of Australian history and culture
A list of significant Australiana
Significant events and commemorative dates
Australian slang
Books (full text)
Australian literature
Rock music and pop music (videos)
Folk music and bush music (videos)
Early music (videos)
Recommended poetry
Poetry and songs, 1786-1900
Poetry and songs, 1901-1954
Australian explorers
Topics
Links

Featured posts

Advance Australia Fair: How the song became the Australian national anthem
Brian Cadd [music videos and biography]
Ned Kelly: Australian bushranger
Under the Southern Cross I Stand [the Australian cricket team’s victory song]

Some Australian authors

E. J. Brady
John Le Gay Brereton
C. J. Dennis
Mary Hannay Foott
Joseph Furphy
Mary Gilmore
Charles Harpur
Grant Hervey
Lucy Everett Homfray
Rex Ingamells
Henry Kendall
“Kookaburra”
Henry Lawson
Jack Moses
“Dryblower” Murphy
John Shaw Neilson
John O’Brien (Patrick Joseph Hartigan)
“Banjo” Paterson
Marie E. J. Pitt
A. G. Stephens
P. R. Stephensen
Agnes L. Storrie (Agnes L. Kettlewell)

Recent Posts

  • A billabong: Goulbourn River [postcard, 27 November 1907]
  • Dear Mac [postcard, early 20th Century]
  • The New to the Old [poem by Randolph Bedford, 3 January 1896]
  • New Year greetings [postcard, early 20th Century]
  • New Year greetings [postcard, early 20th Century]

Top Posts & Pages

  • Rommel’s comments on Australian soldiers [1941-1942]
  • The Man from Snowy River [poem by Banjo Paterson]
  • Australian slang
  • The Man from Ironbark [poem by Banjo Paterson]
  • Poetry and songs, 1786-1900

Archives

Categories

Posts of note

The Bastard from the Bush [poem, circa 1900]
A Book for Kids [by C. J. Dennis, 1921]
Click Go the Shears [traditional Australian song, 1890s]
Core of My Heart [“My Country”, poem by Dorothea Mackellar, 24 October 1908]
Freedom on the Wallaby [poem by Henry Lawson, 16 May 1891]
The Man from Ironbark [poem by Banjo Paterson]
Nationality [poem by Mary Gilmore, 12 May 1942]
The Newcastle song [music video, sung by Bob Hudson]
No Foe Shall Gather Our Harvest [poem by Mary Gilmore, 29 June 1940]
Our pipes [short story by Henry Lawson]
Rommel’s comments on Australian soldiers [1941-1942]
Shooting the moon [short story by Henry Lawson]

Recent Comments

  • Annie Crestani on Under the Southern Cross I Stand [the Australian cricket team’s victory song]
  • Peter Pearsall on The Clarence [poem by Jack Moses]
  • Trevor Hurst on Timeline of Australian history and culture
  • Ju on Under the Southern Cross I Stand [the Australian cricket team’s victory song]
  • David Carroll on Queensland [poem by Philip Durham Lorimer]

For Australia

Copyright © 2023 · Log in