The Dorset County Express and Agricultural Gazette.
Dorchester, Dorset, England, 1876-02-22 00:00:00

ItMWER MULCTED IN OVER £4OO.

At the sali;l;;,,y Petty Selons. on xf.,;(1;;;. IXFoTe the
Right Worshipful the Mayor (Mr. C. H. Radcliffe), the ex-
Mayor (Mr. R. R. Atkins). Mr. Alderman Hussey, Mr. R.
Stc.4ces, and Mr. Eldridge.
. .

Frederick .ii;;A;i;;;— Leone r, was summoned at the
instance of the Commissioners of Inland Revenue for the
non-payment of XIS IA& 103.1. duties on malt and sugar,
which had been duly charged and incurred by him in his
business as a inaltster, and in consequence of which non-
payment he had rendered himself liable to double duty,
namely £4.77 19s. Ad.—Mr. Richards, receiving officer,
appeared to support the summons, and the defendant, who
did not appear, was represented by Mr. F. Redding. —Mr.
nodding said that bet ore the matter was gone into he would
mention that he presnmed the Bench were aware that,
from cinrutustances which he need not mention. Mr.
Lower had been compelled to file a petition in liquidation,
and Mr. Watson, of the Canal, had been appointed
receiver. That gentleman was only appointed on Satur-
day last and was not therefore, at present, in a position
to go fully into Mr. Lower's affairs. Mr. Lower could not
dispute that the money was due, and he had no alternative
but to submit to an order, vet he hoped that sonic arrange-
ment might he made with the Excise authorities. He
believed Mr. Richards would make formal proof that the
money was be, he considering it necessary. Mr.
Richards said the Bench would be aware probably that
the duties had not become due in the ordinary course in
this case. In the usual course the first instalment would
have become due on that day, the second early in Mar -h,
and the third in April, but under the 4th and sth William
Ith, e. 51, section 11, the law required that the
Inspector of the district, (when circumstances ehould
appear to him that the amount charged was In danger
of being lost), to authorise, as in this rase, one of his
officers to make an immediate demand of payment.
These circumstances had arisen here, and Mr.
Wigg had been delegated to demand the duty. The
money not having been paid the amount claimed was
double, and he pointed out that the magistrates had no
power of mitigation. He then called Mr. Abraham Hall,
an officer of Inland Revenue who produced the official
hook, 'showing that there was £197 10s. LI., for 1,4.56
bushels of malt, and £25 17s. :lid, for 5,075 lb. of sugar,
making a total of £2lbl 7s. lid. From this had to be
deducted LI 7s. Id. for a brewer's license which had not
been tiled, making the nett claim £2lB les. 10.1.1. The
double duty would raise the amount to .cro Els. 9,1. Mr,
W. T. Wigg, supervisor, said lie call,el at Mr.
lawer's house on Friday last, but found that he
was from home, lie ii.4w Mrs. Lower, arid presented
a demand note for the amount of duty dire from her
husband. The money bad not yet been pall. Mr.
Molding hoped Mr. Richards did not apply for an order
for payment of the whole of the £137 13s. Ad. —Mr.
Richards said the magistrates had no power of mitiga-
tion ; that must rest with the Commissioners.— Mr.
Weston hoped the Bench would allow him to say that
be was only appointe.l receiver of the estate on Saturday
last ; consequently he had not haft time to make himself
properly acquainted with the state of affairs. The estate
was in perfectly good hands, and he begged to remind the
Bench that the whole of the duty was not actually dire.
If time were given, his hope was that the money would
be pail—The Mayor: That lea matter for communication
with the C,oinurissioners. Mr. Richards said eight days
would be allowed for payment. Mr. Watson would, in
the interval, have time to communicate with the Cora-
missionera —The Bench then made a formal order for
payment of the full amount of double duty.