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Land Tax - Report of Royal Commission (Judge D. S. Edwards, Commissioner) to inquire into extracts from the reports in Parliamentary Debates of Speeches made by Mr. Scullin in the House of Representatives on the 7th and 19th August, 1924, in relation to Land Tax matters

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REPORT BY THE COMMISSIONER (D. S. Edwards, Esq., Judge of the District Court, New South Wales).

Presented by Command; ordered to be printed, lOth June, 1925.

[Coal of Paper :-Preparation, not given; 820 eoples; approximate cost of printing and publishing, £34.]

Printed and Published for the GOVERNMENT of the of. AUBTRALIA by H. J. GB.UM,

Government Printer for the State of V1ctona.

No. 9.-F.21.-PluoE Is. 3n.




GEORGE THE FIFTH, by the Grace of God, of the United Kingdom of Great Britain and Ireland and of the British Dominions beyond the Seas, King, Defender of the Faith, Emperor of India:

To our trusty and well.beloved DAVID SuTHERLAND EDWARDS, Esquire, a Judge of the District Court of New South Wales.

KNOW YE THAT We do by these Our Letters Patent, issued in Our name by Our Deputy of Our Governor-General of Our Commonwealth of Australia, acting with the advice of Our Federal Executive Council, and in pursuance of the Constitution of Our said Commonwealth, the Royal Commissions Act 1902-1912, and all other powers him thereunto enabling, appoint you to be a Commissioner to inquire into the matters referred to in the extracts from Parliamentary Debates which are contained in the acco'll'I1Janying schedule, and to report in

relation to those matters:-( 1) Whether the present Government relentlessly pursues persons who owe small amounts of land tax, and is less strict in coll(Xting

land tax from those who are assessed for large sums ; and whether the big pastoralist has any advantage in this regard as compared with the struggling farmer and the small land-holder ?

(2) Whether the amounts of land tax as shown in the Budget, are owing exclusively by large taxpayers ; and if that .is not so, what are the facts ?

(3) Whether there are any vig land.owners who are defying the Department, or not sending in land tax returns, or not paying their

taxes. Ij there are any such persons, what are their names, and how much do they owe ,distinguishiny amounts due on freehold lands, and additional sttms which may be due in consequence of the inclusion in assessment9 of interests in Crown leaseholds ?

( 4) Whether it is a fact that about £800,000 of land tax is due mainly upon freehold properties ; and, if so, who owes that money ?

( 5) Why £189,000 of land tax remained uncollected at the end of last financial year, and who owes the money ; the names of and amounts owed by the several taxpayers to be stated in the case of any taxpayer who owes more than £20 ?

(6) Whether it is a fact that ex-officers of the Taxation Department have stated that land tax has been underpaid; and, if so, what are the statements made by such ex-officers and what are the facts ?

(7} Whether there are taxable persons who for years have not sent in taxation returns and whether the Commissioner has improperly refrained from prosecuting any of them. If so, what are the names of such persons ?

(8) Whether the Act is administered by the Commissioner without discrimination between large and small land-holders?

AND WE REQDIRE you with as .little delay as possible to report to Our Governor-General of Our said Commonwealth the result of your inquiries into the matters entrusted to you by these Our Letters Patent.

IN TESTIMONY . WHEREOF we have caused these Our Letters to be made patent and the Seal of Our said Commonwealth to be thereunto affixed.

WITNESS Our Trusty and Well-beloved SIR LEO FINN BERNARD CusSEN, Deputy of Our Governor-General and Commander-in-Chief in and over Our Commonwealth of Australia, at in the State of Victoria, and in the Commonwealth aforesaid, this ninth day of September, in the year of our Lord One thousand nine hundred ancl twenty-four, and in the fifteenth year of Our Reign.

(Sgd.) L. F. CUSSEN,

Deputy of the Governor-General.

By His Excellency's Command, (Sgd.) L. ATKINSON, for Prime Minister.

Entered on record by me, in Register of Patents, No. 25, page 281, this ninth day of September, One thou.,and n·ine h1mdred and IWenty-four, (Sgd.) P. DEANE.



Extract No. 1. Pages 2976-7-Against that we have £189,957 outstanding for last year. The Treasurer gave not a word of explanation of that. He smoothed it over and smothered it. It is one of the first things that he ought to have explained in the Budget speech. The excuse cannot be that the collecting of taxes on Crown leaseholds is intricate and difficult, because they are not included in the last year's assessment. Who owes this money ? There is plenty of evidence that the Government relentlessly pursues the small man when he owes anything.

















2. Page 2977-The arrears shown in the Budget are not owing by the small man. I make this charge to the Treasurer across the table to-night, that his department, either on his instructions, or in spite of them, is allowing the big land-owners of this country-not only the holders of Crown leaseholds, but also the owners of freeholds-to defy the department by not sending in returns and not paying their taxes.

3. Page 2977 -On the other hand, Kidman and Jowett, and others who owe over a million between them are not prosecuted, and for seven years have been allowed to defy the Government of this country.

4. Page 3253-For several years the administration of the taxation office has been unsatisfactory to the people. It has been carried on in defiance of the law under which the taxes are raised ; in fact, the Commissioner and his officers and the Treasurer, who is the ministerial head of the department, are annually breaking the law of the country.

5. Page 3254-Nevertheless, there appears to be about £800,000 -due on other lands, presumably freehold properties mainly. Who owes that money ? ·

6. Page 3254-Yet a sum of £800,000 is outstanding, in addition to the £1,330,000 due on leaseholds, and not one word of explanation has been given to Parliament.

7. _Page 3254-What, then, is the explanation of the amount of £189,000 outstanding for the last financial year ?

8. Page 3254-Who owes the money, and why is it not collected?

9. Page 3254-The Treasurer, who professes to have come into this Parliament to represent the struggling farmer and the small land-holder, has no compunction about pilloring them when they are in arrears with their taxation, although at the same time he shields the big pastoralist.

10. Page 3254-The names of the small taxpayers are published broadcast, but when we ask for similar information respecting the large land-holders, we are told that their names cannot be disclosed, as it is not the practice to give such information.

11. Page 3255-I have no quarrel with these ex-officers who use their brains to recover overpayments of taxation, but some of these men are talking to their friends and others about underpayments of taxation, and this subject might also be inquired into by the Royal Commission.

12. Page 3255-We should know the names of the big men who are defying this Parliament.

13. Page 3255-I make the charge now that Sir Sidney Kidman has not sent in any Land Tax returns for freehold or leasehold on his properties for seven or eight years.

14. Page 3255-Why free from taxation the big men who control thousands of square miles of this · country at a peppercorn rental Y

15. Page 3256-I say that for years some men have not sent in taxation returns, and that, under the Land Tax Act, they should be prosecuted.

16. Page 3256-I make the deliberate charge that the Land Tax Department is not carrying out the Land Tax Act, and that large land-holders are not sending in their returns, and are not being prosecuted under the law.

17. Page 3257-It is declared by other ex-officers that there are more cases of underpayment than there are of overpayment, and that some individuals have defied the department, and have not paid their Land Tax.

1_ oa9


Tu His Excellency the RIGHT HONORABLE HENRY WILLIAM, BARON FORSTER, a Member of His Majesty's Most Honorable Privy Council, Knight Grand Cross of the Most Distinguished Order of Saint Michael and Saint George, Governor-General and Commander-in-Chief over the Commonwealth of Australia.


Pursuant to Letters Patent dated the 9th day of September, 1924, entered on Register of Patents No. 25, page 281, I have inquired into the various matters therein referred to and beg to submit to Your Excellency this my Report thereon.

The inquiry was opened by me at Melbourne on the 11th day of September, 1924. At such inquiry I was assisted by Mr. Macfarlan of Counsel who appeared to assist me and by Mr. Menzies of Counsel on behalf of the Commissioner of Taxation and by Mr. Cussen of Counsel on · behalf of Mr. Scullin, M.H.R. I directed the Commissioner of Taxation to obtain from his

Deputies in the various States full information, to be compiled from office records, as to matters of detail in reference to the various questions submitted to me. The information was duly furnished and was examined by me. In addition I had before me the annual returns of certain taxpayers and the original office files relating to such persons. A number of returns were examined

before me and with special reference to Question (6) I caused a circular letter to be sent to persons whose names were given to me by the Commissioner of Taxation as ex-officers of the Taxation Department, asking them to give me the information therein referred to. I do not feel it necessary to state more in detail the evidence which was placed before me, but I have directed Mr. C. E.

Critchley, who acted as Secretary to the Commission and who rendered me invaluable assistance in the performance of the duty which your Excellency assigned to me, to hold all such evidence pending instructions from Your Excellency's advisers as to the disposal thereof. A brief statement of the nature of such evidence is set out in Appendix C to this my Report.

Mr. Scullin was assiduous in his attendance at the various sittings of the Commission, and he and his advisers were given full permission to inspect the files relating to all taxpayers whose names were :first submitted to me.

In order that a proper appreciation may be had of the various matters hereunder mentioned, I may perhaps be permitted to remind Your Excellency that the Land Tax was first imposed by the Act No. 22, 1910. Under that Act, persons who held Crown leases were not liable to taxation, but by an amending Act No. 29, 1914, Crown leases became subject to tax in accordance

with that Act. A very considerable difficulty arose with regard to the imposition and collection of this tax on Cro\vn leaseholds, a difficulty which was so strongly felt by your Excellency's advisers that a former Treasurer, in the month of March, 1918, acting under the power of control over the Commissioner of Taxation vested in him by Section 4 of the Act No. 22, 1910, directed

such Commissioner to proceed with the assessment of this tax but to refrain from its collection pending inquiry. A Royal Commission was appointed on the 18th December, to inquire into various matte;rs relating to this particular tax and made a report thereon whiCh was ordered to be printed on the 19th October, 1919. A further Royal Commission was appointed on the lOth

September, 1920, to make full inquirv into matters of Commonwealth taxation, and this Commission made its final report on the 28th February, 1923. The Treasurer of the present Government, which came into office on the 9th day of February, 1923, moved the House in August of that year to repeal the whole of the legislation which imposed the on 9:own leaseholds, and. asked

that such 1:epeal should be retrospective from the date of the ImpositiOn of such tax. Parliament, however, did not see fit to make a retrospective repeal of such legislation, but by Act No. 29, 1923, repealed the Act imposing such tax as from the 1st July, 1923. The result of this Act of is that this tax largely remains to be collected for the years to 1922-1923 In?lusiye.

Immediately after the refusal of Parliament to make a retrospective repeal of the relating to the tax on Crown leaseholds, the Treasurer directed the Commissioner of TaxatiOn to proceed with the collection of such tax, but difficulties were experienced as to the method of assessment of the taxable value of such leaseholds. Many of the leaseholders claimed that the


unimproved value of such leases is nil, or, at all events, such a sum as did not exceed £5)000 ; the Commissioner of Taxation, on the other hand, considered that many of such leases have a large unimproved value. In order to try and reconcile these conflicting views and to make an effort to arrive at a fair basis of valuation, a further Royal Commission was issued on the 12th day of July, 1924, and the Commissioners acting under such Commission have not yet sent in their report.

The amounts of the assessments of the unimproved value of these leaseholds is of material importance, not only with reference to the tax to be collected with respect of such leaseholds, but also in respect of freeholds, because, seeing that the tax is progressive, any assessment of Crown leaseholds will increase the rate to be paid on freeholds held by persons who are also holders of Crown leaseholds.

I now turn to the specific matters, as to which I was directed to inquire and report.

(1) Whether the present Government relentlessly pursues persons who owe small amounts of Land Tax, and is less strict in collecting Land Tax from those who are assessed for large sums ; and whether the big pastoralist has any advantage in this regard as compared with the struggling farmer and the small land-holder ?

· It is not correct to say that the present Government relentlessly pursues persons who owe small amounts of Land Tax and is less strict in collecting Land Tax from those who are assessed for large sums. The big pastoralists have no advantage in this regard as compared with the struggling farmer and the small land-holder.

Seeing that the only persons liable to pay Land Tax are those who hold land of an unimproved value of £5,000, I feel some diffic1.1Ity in drawing a line between the big pastoralist on the one hand, and the struggling farmer and small land-holder on the other hand. A person who holds land of an unimproved value of £5,000 has, I should think, considerably more land than the average land-holder; there are about 17,000 taxpayers, and although I do not know·the number of land-holders in Australia, I should imagine that the payers of Land Tax are in a very considerable minority. However this may be, there is no warrant for any suggestion that any discrimination is made by the Government between large and small taxpayers. The Government has on no occasion interfered in any way in respect to the enforcement or otherwise of Land Tax in the case of any particular person. Some comment was made before me upon the fact that certain small taxpayers were prosecuted for not sending in returns, while others who owed larger amounts were not similarly treated. During the regime of the present Government, between the dates 9th February, and 30th June, 1924, the total number of persons prosecuted for not sending in returns was very small, there being not more than thirteen or fourteen such prosecutions in the whole of Australia. In three or four of such cases the land-owner was found, upon perusal of his return, not to be taxable ; in the other cases the amount of tax payable unde:r default assessment varied from a few pounds up to nearly £500. During the same period various persons were sued for non-payment of the tax imposed upon them. The total number of such actions in Australia

was about 130, the amounts due varying from a few shillings to some thousands of pounds, and in some cases being the accumulation of several years.

I can see nothing in these figures, or in any facts put before me, to warrant any suggestion. that discrimination was made between large and small taxpayers, and I emphasize the fact that the Government in no way interfered with the Commissioner of Taxation in respect of any of these matters.

Another matter submitted for my consideration in this regard was in reference to ail incident which occurred in the Northern Territory. It appears that there is a South Australian Act in existence-the Taxation Act 1884-which imposes a flat rate of !d. in the pound on the unimproved value of freehold land in South Australia, which. then included the Northern Territory. Under the Northern Territory Acceptance Act 1910-1919, the Commonwealth Government was authorized to collect this tax, and that has been done since 1st January, 1911. At first the tax was collected .by the Home and Territories Department, but since July, 1922, the Federal Commissioner of Taxation has collected such tax. An officer of the Home and Territories Department had, prior to July, 1922, published a list of persons who were in arrears in respect of such tax for a period of two years. The power was exercised under section 58 of the abovementioned South Australian Act, which in cases where Land Tax is in arrears for two . years, authorizes publication of the details mentioned therein-a provision which is not contained

1 4-·t


in the .Federal Act ; and when an officer of the Commissioner of Taxation took over the duty of collectmg this tax, he, without consulting either the Government or the Commissioner of Taxation; continued the previous practice, and, on . the 2nd May, 1924, published in the Northern Territory Government Gazette a list of persons who were then two years in arrears in respect of such tax. The total amount of tax assessed under this Act for the ending 14th December, 1922, was about £408, and for the year ending 14th December, 1923, about £413. The total number of taxpayers assessed in those years is a little over 600-one of whom is taxable for over £50, two for amounts between £20 and £50, and the remainder for £20 and under. Seeing that the tax is on a basis quite different from the Federal Land Tax and is imposed by an Act

giving different powers, that the total amounts involved are so small, and that the officer in question quite rightly followed an existing practice and did so without consulting his superior officers, I see no reason for rising this evidence to support the allegation that the Governnient differentiated between large and small taxpayers. The Government gave no instructions or directions of any kind in reference to the matter. .

Another matter which was commented upon in this connexion was the fact that in many cases Commissioner of Taxation and his deputies granted extensions of time to taxpayers to send m returns and to make payments of tax. I deal more fully with this matter later on. So far as the present question is concerned I need only say that the Government in no way interfered in connexion with the granting of such extensions. .

Mr. Scullin put before me a list of 24 taxpayers, mostly Crown lessees, who between them owed about £1,125,250 of tax. I have already pointed out that this amount is due only if the Commissioner's valuations are correct; the lessees claim that a very much lower valuation is the correct one, and until that question is settled-the report of the Royal Commission inquiring into this matter is not yet made-I am unable to say how much, if any, of this money is really due.

· I regard this aspect of the matter as irrelevant to my inquiry, because there can be no reason why these particular taxpayers should be treated in any way differently from those who owe, or may owe, smaller amounts of tax in respect of Crown leaseholds, or otherwise. To argue that because they are large taxpayers they should be forced to pay, is at once to suggest

that discrimination should be made as against large taxpayers, and in favour of smaller taxpayers. I have already stated that I see no reason whatever for suggesting that the Government is, or has been; administering the Act in favour of large debtors as against small debtors, or in favour of small debtors. as against large debtors. Crown lessees and other taxpayers under the Act are treated alike without discrimination. The question whether a past Government was right or

wrong in suspending the tax on Crown leaseholds is, to my mind, a matter of politics, as to which it is beyond my functions to offer any criticism. For the same reason I offer no criticism on the question whether the Government was right or wrong in further delaying the collection of this tax by appointing a Royal Commission to inquire into the proper basis of assessment thereof.

(2) Whether the amounts of Land Tax outstanding, as shown in the Budget, are owing exclusively by large taxpayers ; and, if that is not so, what are the facts ?

The Budget shows the amount of outstanding Land Tax at 30th June, 1924, at £2,114,914. The correct amount, as shown in the ledgers of the Commissioner of Taxation, and as proved before me, is £2,057,882. The discrepancy in the figures is due to the fact that the larger figures were supplied .from the various State offices on 1st July, 1924, 3:nd those offices had not at that· date been notified of payments made at other branch offices, which should properly have been made to their respective offices. ·

This amount of £2,057,882 is made up of D: respect of tax on and

£1,675,212 in respect of tax on Crown leaseholds (mcluding m this amount the additional tax on freehold arising by reason of the progressive increase in the rate of tax on freehold in those cases where freeholders also hold Crown leaseholds-which amounts to £190,189). I wish to make it clear that I express no opinion whether the stated amount is really due in respect of tax on Crown leaseholds. As I have previously pointed out.' there is a Royal Commission at presen.t engaged in solving the question as t? t?-e basiS of of such leaseholds.

The difference between the valuatiOns of the CommiSsiOner of TaxatiOn and some of the Crown lessees may be illustrated by reference to the case .of Sir Sidney Kidman. The of Taxation claims from Sir Sidney Kidman for the eight years up to 30th June, 1922 (m respect of which that taxpayer has not paid Crown Tax) a sum of in respect of tax.

Sir Sidney Kidman values his Crown leases at ml-or at a sum which does not render him liabJe


to tax. In fact, although Sir Sidney Kidman has not paid any tax on Crown leasehold £or eight years, he has paid to the Commissioner so much in the past that, if his valuations are sustained, the Commissioner will be in debt to him to the extent of a few thousand pounds. There are a number of large land-holders who hold Crown leases who are in the like position. Until, · therefore, a satisfactory basis of valuation is arrived at, it is impossible to say how much is

really owing in respect of this tax on Crown leaseholds.

. A somewhat similar qualification must be made in regard to the tax on freeholds, as, in some cases, a default assessment has been made by the Commissioner but is disputed by the taxpayer. If I may again illustrate from the case of Sir Sidney Kidman, he is default assessed by the Commissioner for eight years at a total of £2,500 per annum (these default assessments covering the period of six years during which no returns were sent in and the two previous years in which the Commissioner increased the valuation stated in the return), but in fact the largest annual tax paid heretofore by him was under £400, and the question of the real amount of tax remains to be decided. .

There is at present litigation by the Commissioner against Sir Sidney Kidman, in which it is hoped that such questions as are here raised may be definitely settled. It would be obviously wrong for me to comment on this particular case as the matter is sub iudioe-I these matters solely for the purpose of pointing out that the figures I have set out represent amounts claimed by the Commissioner of Taxation to be outstanding-I make no attempt to state whether they are really due. I do not overlook the provision of the Land Tax Assessment Act 1910-1916, section 45, that the Commissioner has the right to collect all amounts assessed as tax, and pay them back afterwards, without interest, if the assessment is reduced on appeal. In the exercise of a reasonable discretion the Commissioner does not collect the full amounts which are bona fide in dispute-at all events in cases in which that officer thinks that there may be a reasonable

prospect of a reduction of the assessment on appeal.

Bearing these qualifications in mind, the position is that the debtors to the Commissioner of Taxation at 30th June, 1924, numbered 4,746, of whom 3,767 each owe less than £100. The following is a summary of such indebtedness.

-- Number of Freehold Crown Leasehold Total. Persons. Tax. Tax. £ £ £

£10,000 and more . . . . . . .. . . 28 85,073 1,084,577 1,169,650

£5,000 and more, but less than £10,000 .. .. .. 27 41,924 149,772 191,696

£1,000 and more, but less than £5,000 .. . . .. 183 115,358 278,118 393,476

£100 and more, but less than £1,000 . . .. . . 741 101,125 137,552 238,677

Less than £100 . . .. . . . . . . 3,767 39,190 25,193 64,383

TOTAL . . .. .. .. . . 4,746 382,670 1,675,212 2,057,882

It is therefore clear that the amounts of Land Tax outstanding are not owing exclusively by large taxpayers. The facts are as above stated, and prove that more than three-fourths of the debtors are persons who owe less than £100 each. I was asked on behalf of Mr. Scullin to answer this question by saying that the bulk of the Land Tax outstanding is owing by large taxpayers. This is, of course, a true statement of fact; it necessarily follows that if one taxpayer owes, say, £1,000, and 900 others between them owe, say, £500, the bulk of the outstanding tax is owed by a large taxpayer. But I refused to answer the question in this way because it seems to me that the real basis of my inquiry was the allegation that discrimination was shown in favour of large taxpayers as against smaller tax­ payers, and I have written my answer to this question on·this basis for the purpose of emphasizing ·my conclusion that by far the largest number of Crown debtors are small men.

(3) Whether there are any big land-owners who are defying the department, or not sending in Land Tax Returns, or not paying their taxes. If there are any suck persons, what are their names, and how muck do they owe, distinguishing amounts due on freehold lands and additional sums which may be due in consequence of the

inclusion in assessment of interests in Crown leaseholds ?

Nothing was put before me to show that any big land-owner is or has been defying the department. Sir Sidney Kidman had not up to 30th June, 1924, sent in returns for a number of years, seven in all; he has always left the sending in of his returns in the hands of a taxation



expert, Mr. John Jolly. That gentleman has, at all events since the early part of September, 1920, and from then on until at least the 30th June, 1924, been busily engaged as a Commissioner on two of the Royal Commissions hereinbefore referred to, and he claimed that as his services and those o£ his staff (who seem to have been directed by him to prepare numerous documents for use of Jolly as a Royal Commissioner) were engaged on this public matter, it would be

to him to go behind his back to his clients and so put him in danger of losing these clients.

This view. was accepted by the Commissioner as a reasonable explanation of the delay by Mr. Jolly, not only m respect of Sir Sidney Kidman's returns, but also of other of Mr. Jolly's clients; but it does not explain the delays and omissions prior to September, 1920. As far as can I see, before that Mr. Jolly delayed the matters of sending in returns and supplying information again

and agam, and secured extensions of time for that purpose. It is true that Mr. Jolly made efforts secure the desired information from Sir Sidney Kidman and that the latter found great

difficulty, owing to the diversity of his interests, in giving the required details. But I venture to think that a little more pressure from Mr. Jolly would have resulted in the desired information being obtained. The present Commissioner of Taxation had the matter of the great delays on Sir Sidney Kidman's part brought before him in August, 1922, and he saw Sir Sidney Kidman at about that time and fully satisfied himself that Sir Sidney was in no sense defiant of the

department. Sir Sidney Kidman put the blame of the matter on Mr. Jolly, but at that date the Commissioner of Taxation did not feel justified in inflicting on Mr. Jolly the serious harm that would have resulted to him personally as a taxation agent by the prosecution of any of his clients, because Mr. Jolly was then very fully occupied as a Royal Commissioner on behalf of the


The Commissioner of Taxation, in fact, default assessed Sir Sidney Kidman in March, 1924, for the years 1915-1916 to 1922-1923 in very large sums, to which I have heretofore referred. No suggestion of defiance on the part of any other big land-owner was made before me and I do not think that the true facts show that Sir Sidney Kidman defied the department.

(2) Certain big land-owners have not sent in returns. This matter is dealt with in my answer to question (7). I take it that this question, in view of the latter part of it, refers only to returns in respect of freehold. '

(3) Certain big land-owners are not paying their taxes .. In my answer to question (4) I deal more fully with this matter, so far as freeholders are concerned. The persons who are not paying their taxes are mainly the Crown lessees. I have already explained many of these lessees claim that, on a proper valuation, no taxes are payable by them ; and, m any ca:se, the question of their liability and the extent of their liability (if any) are held in abeyance pendmg the report of the Royal Commission appointed on the 12th day of July, 1924. I do not deal further with the question of Crown lessees who are not paying their taxes, because the latter

part of this question seems to restrict the question to non-payment by freeholders.

In any event, Crown lessees are not paying tax because they have not been to .pay­ this same concession being extended to all such lessees, whether large or small, until such time as a satisfactory basis of assessment is arrived at.

(4) Whether it is a fact that about £800,000 of Land Tax is due mainly upon freehold · properties ; and, if so, who owes that money ?

The amount El.ue upon freehold property-subject to the qualifications respect to which I have referred. in answer to question (2)- is £382,?70. Mr. Sculli!l was misled the figures used by him m his speech owing to the fact that the rreasurer had, m the debate m August, 1923, upon the que,stion of the repeal in toto of the Leasehold stated the

outstanding Crown Leasehold Tax as being £1,300,000. Mr. Scullm deducted th1s frol!l the total outstanding tax shown in the 1924-25 Budget at £2,114,914, and so arnved at h1s figure of £800,000. . As a matter of the figures are inc?rrect.; tax on freehold. ( additional sums wh1ch may be due m consequence of the mclus10n m assessments of mterests m

Crown leaseholds) is, as I have stated, £382,670. This is the total Land Tax on fre.eholds outstanding for all years since the first imposition of Land Tax. This amount owmg on 30th June, 1924, by 3,188 persons ; 2,171 of such persons owed under £20 each (totallmg £1.2,410); the balance (£370,260) was owed by 1,017 persons. I do not cumber this Report by settmg out

the names of persons who owed less than £20 each. The names of the persons who owed more than £20 each at that date are set out in Appendix A. to this my Report. F.21.-2


It must be noted that these amounts ar:e stated as outstanding on 30th June, 1924. I have inquired-more for my information on other questions raised by this Commission'--into the reason for the non-collection of this amount. The reasons are various and may he summarized as follows :-

(1) Taxes overdue and for which no extension of time was granted. Note a large portion of this amount has been paid since 30th June, 1924 £122,895 (2) Taxes for which extension of time for payment or permission to pay by instalments was granted (3) Taxes outstanding because of applications for relief from tax (4) Taxes assessed in original and amended assessments not due and

payable at 30th June, 1924 . . · (5) Taxes allowed to remain unpaid because amendment of the assessment would cancel the outstanding debt

Total tax on freehold, &c.

51,548 145,126




-(5) Why £189,000 of Land Tax remained uncollected at the end of last financial year, and who owes the money ; the names of and amounts owed by the . several taxpayers to be stated in the case ofany taxpayer who owes more than £20 ?

The true amount of Land Tax uncollected at the end of the last financial year was £140,060. These figures, of course, do not include the tax on Crown leaseholds-there was no such tax for that year. The amount of £189,000 stated in the Budget was incorrectly arrived at because it was made up of figures supplied on 1st July, 1924, at which· date the various branch

offices of the department of Taxation had not had placed before them the fact that certain persons had paid their tax on or before the 30th June, 1924, at some branch office other than that to which it ought properly to have _been paid. · Although the amount of £140;060 is stated as outstanding on 30th June, 19.-24, the fact is that a considerable portion of it was not payable by that date.

The amount stated as unpaid is divided into the following headings :-(1) Taxes overdue and for which no extension of time was granted. Note the bulk of this amount has since been paid (2) Taxes for which extension of time for payment or permission to po.y

by instalments was granted .. (3) Taxes outstanding because of applications for relief from tax ( 4) Taxes assessed in' original and amended assessments not due and payable at 30th June, 1924 . . .

(5) Taxes allowed to remain unpaid because amendment of the assessment would cancel the outstanding debt

Total tax for 1923-24 outstanding at 30th June, 1924


24,179 23,386



£1 W,060

In view of the foregoing facts I have some diffidence in submitting the names of and amounts owed by the several taxpayers who owed more than £20, but as I am specially asked so to do, I append such list in Appendix B. to this my report. The number of persons each of whom owed £20 or more at 30th June, 1924, is 570, who, between them, owed £133·,350. The balance of the outstanding tax (viz., £6,710) was owed by1,567 persons.

(6) Whether it is a fact that ex-officers of the Taxation Department have stated that Land Tax has been underpaid; and, if so, what are the statements made by such ex­ officers and what are the facts ?

No evidence was put before me to suggest that any ex-officer or ex-officers of the Taxation Department has or have stated that Land Tax has been underpaid. Mr. Scullin claimed the right to refuse to disclose the name of any person who had so stated, but said that the information given to him related only to the case of Sir Sidney Kidman and the case of the

Crown lessees. I obtained a list of ex-officers of the department from the Commissioner of ·Taxation and all of them were communicated with by letter asking them to furnish infonnation



this question by means of statutory declaration; some of them were called before me as

Witnesses. The total numher of such excofficers whose names were so supplied to me was 196. Of these, seventeen were called as witnesses, 120 answered my letter, and-letters to the others were returned unclaimed ; some few, mostly men in Western Australia and Queensland-did not answer my letter. Such information as was put before me negatived the allegation that any such statements were made. So far as the alleged statements may have referred to Sir Sidney Kidman

and the Crown lessees, I have dealt with these matters in other parts of this my Report.

(7) Whether the:re are taxable persons who for years have not sent in taxation returns and the Commissione:r has improperly refrained from prosecuting any of them ;

if so, what are the names of such persons ? Lists of the names of persons who did not send in returns for the years 1922-1923 and 1923.-,.1924 were put before me, as also were like lists (from all States except Western Australia) for the years 1920-1921 and 1921-1922. The returns relate only to freehold lands and in each case an explanation was given why a prosecution was not instituted. I have examined such

lists and explanations and I am satisfied that in no case has the Commissioner of Taxation improperly refrained from instituting a prosecution. The number of names contained. in such lists from the various States and the Central Office (which deals with returns from persons who hold land in more than one State) are:-

Central Office . . 32

Queensland 105

New South \Vales 966

Victoria 132

Tasmania 50

South Australia 184

Western Australia 593

Total 2,062

Very few prosecutions were instituted; in fact, having regard to the large number of persons who did not send in returns, the number. of prosecutions is practically negligible. It must be admitted that the number of persons whose names are included in such lists is very total number of taxpayers is about 17,000, while those who have made default

in sendil}g in returns number about 2,000. The number of persons whose names are on these lis.ts and who are each liable for over £100 of tax in any one of such years is Central Office 4

Queensland · 6

New South Wales. . 58

Victoria . . 9

Tasmania 0

South Australia 3

Western Australia 9

Total .. 89

The reasons stated for non-prosecution are various, but in a very large prop?rtion of the cases the taxpayer is either an absentee who has no lo?al agent, or the vanous Deputy Commissioners have acted in pursuance of Order No. 781 Issued to these officers by a. f<_>rmer Commissioner (Mr. G. A. MacKay) and continued in force. by the present Co:J?misswner.

The broad effect of this order is that the various deputies accept the prevwus return of a taxpayer as being correct, and issue a default assessment on that basis unless in their possession gives cause to believe that there has bee_n some £r:om the positiOn of the previous year. In other cases the taxpayer has died and h1s affairs have not settled by his representatives; in others, the tax would be so small as make a prosecutiOn rather oppressive; in others, a return was in fact filed at a later date; rn others, records ?f

sales referred to showed that the land-holder was not taxable. In other cases, very few m number, other reasons were given. In one case alone, no reason for non-prosecution .is given,. viz., in the of Sir .Sidney Kidman. In that case, the. officer who prepared the hsts cautwusly states papers the

Royal The fact is that the taxpayer had, at 30th June, 1924, not sent m any


returns for a period of seven year,s. Mr. John J oily was the agent for Sir Sidney Kidman, to attend to the sending in of his returns, and Sir Sidney Kidman left the whole matter in that gentleman's hands. The Taxation Department finds it very convenient to have returns prepared by an agent who understands fully the proper method of filling in returns ; it is found that taxpayers who have not the knowledge of what the exact requirements of the department are often cause delay through lack of that knowledge which an expert agent can bring to his aid in sending in returns. For this reason the department welcomes the assistance of such agents, . with the result that an agent, who may have a large number of returns to send in on behalf of clients, sometimes finds that ·he requires an extension of time to get through his necessary work. A return was lodged for Sir Sidney Kidman for the year 1916-1917, but no further return had been lodged by him up t o the 30th June, 1924. Sir Sidney Kidman was asked again and again to send in his returns, the communications being addressed to that gentleman, Of-John Jolly. Mr. Jolly very frequently applied for extensions of time and this concession was givP,n to him. All returns by land-holders who hold land in more than one State are to be made to the central office. From the inception of the Land Tax up to April, 1917, the Commissioner of Taxation did the administration work of the central was no Deputy for .that period at that

office. Therea.fter there was a Deputy in charge of central office, but changes were constantly being made.

Thus from 18th April, 1917, to 22nd July, 1918, Mr. Douglas acted. , , 23rd July, 1918, to 20th November, 1918, Mr. Keely acted. , , 21st N:ovember, 1918, to 22nd December, 1918, Mr; Douglas acted. , , . 23rd December, 1918, to 18th September, 1919, Mr. Keely acted. , , 19th September, 1919, to 24th November, 1919, Mr. Ray acted. , , 25th November, 1919, to 24th December, 1919, Mr. Bray acted. , , 25th December, 1919, to 1st January, 1920, Mr. Ray acted. · , , 2nd January, 1920, to 9th February, 1920, Mr. eRose acted.

, , lOth February, 1920, to 18th September, 1921, Mr. Ray acted.

These constant changes had the effect that delays were caused through each successive occupant taking up the necessary time to familiarize himself with the details of the position, with the result that Mr. Jolly's applications for extension of time fell on more ready ears than would have been the case had·there not been so many changes. The Commissioner of Taxation had been advised in 1914 that prosecutionsfor failure to send in :returns must be instituted within six months, and his attention was not until 1923 directed to the provisions of the Commonwealth Crimes Act 1914, under which the time limit for such prosecutions · is fixed at twelve months. I fully agree with the view of the Commissioner of Taxation that the period of six months is all too short a time within which a taxpayer, who has large holdings in various States, is to furnish all the information which may be required by the department.

Then in September, 1920, Mr. Jolly was appointed by the Government, with others, to be a Royal Commission to inquire into taxation matters, and he gave practically all his own and a large portion of his staff's services to this work, with the result that his clients' returns (including those of Sir Sidney Kidman) were further delayed from time to time. This Commission did not make its final report till 28th February, 1923, and although departmenta officers brought the delinquencies of Sir Sidney Kidman before the Commissioner of Taxation in August, 1922, Mr. Ewing did not feel justified in taking serious steps because to do so would prejudice Mr. J oily and perhaps seriously injure his business. Mr. Ewing had personally

interviewed Sir Sidney Kidman in August, 1922, and had satisfied himself that that taxpayer was perfectly straightforward in all he said and honestly anxious to clear the matter up, and did not display any spirit of defiance to the department. In making his minority report on the Royal Commission, Mr. J oily had expressed hostility to Mr. Ewing, and his statements had been published fully in the newspapers; Mr. Ewing, in a desire to avoid a suggestion that he was hostile to Mr. Jolly, or desired to injure him, again refrained from taking steps to prosecute any of his clients. This was the state of affairs at 30th June, 1924.

Thus, although, in the light of later events, I feel clear that Sir Sidney Kidman should have been prosecuted for failure to send in returns-for he, of course, must accept responsibility for his agent's defaults-! ani fully satisfied that the Commissioner of Taxation was not guilty of any impropriety in failing to prosecute that gentleman. I may, perhaps, add that Sir Sidney

Kidman has now (in September, 1924) sent in all returns for which he was liable and has been prosecuted for those omissions for which he was not protected by the twelve months' limitation contained in the Commonwealth Crimes Act 1914.



{8) Whether the Act is administered by the Commissioner without discrimination between large and small land-lwlders.

The Commissioner administers the Act without discrimination between large and small land-holders. Mr. Scullin disclaimed having made any such attack on Mr. Ewing. Mr. Scullin was personally present at the various sittings of the Commission an l paid great attention to all that took place. He examined all statements, records, and documents put before me and was

given by me the right to call for any further relevant documents which he cared to examine. the close of the Commission Mr. Scullin not only disclaimed having attacked Mr. Ewing

m the House, but stated that he did not "and does not now" make any accusation against that gentleman. Mr. Ewing's duties under the Act are, of course, very onerous. He delegates a number of those duties to J?eputy Commissioners and certain other officers. I have already that _Mr. Ewing has never improperly refrained from prosecuting persons who failed to

send m returns. Some few prosecutions have taken place under the Act, but no distinction has been made between large and small taxpayers. The very proper policy of the department is not to prosecute except as a matter of last resort, and, so far as I was able to discover, this policy has been honestly and fairly carried out.

The department does grant extensions of time for taxpayers to send in returns and to make payments of ·tax, but good reasons have to be given to certain specified officers before such extensions are granted. There is no express provision in the Act authorizing the granting of such extensions; but, although the Commissioner of Taxation may prosecute in certain cases,

and may sue for non-payment of tax, there is no obligation upon him to do so, and he is quite within his powers in saying to a particular taxpayer that he will not prosecute provided he sends in his returns by a specified later date, or that he will not sue such a person for his tax provided he pays by a certain date or in certain instalments; or, with regard to the payment of tax, the Commis,sioner may, by virtue of section 50 of the Act, waive the penalty, which automatically arises under that section for non-payment, by postponing the due date for payment. In fact, the Commissioner is quite within his rights in granting such extensions, and no instance was put before me in which it was suggested that such extensions were granted in any but an honest exercise of a reasonable discretion.

There was also some discussion before me upon the actions of the Relief Board under section 66 of the Act. That board is composed of the three chief taxing authorities of the Commonwealth-the Secretary to the Treasury, the Controller of Customs, and the Commissioner of Taxation. Taxpayers are sometimes relieved from making payments-sometimes large

payments-by virtue of that section. I do not consider that it is within my province to inquire into the operation of that board-the Commissioner of Taxation is merely one member of it. Under the section in question a prima facie case for relief has to be shown to the Commissioner of Taxation before the matter is sent on to the Relief Board, and it sometimes happens (as Mr. Scullin pointed out) that delays in the board's decision occur through the board requiring further information from the taxpayer, which the latter takes a long time to produce. As the tax is not collected in the meantime, the taxpayer whose application is refused thus gains an

unwarranted extension of time to pay. Seeing that it is the taxpayer who is asking for relief, I see no reason why any required information should not be furnished by him within a strictly limited time, upon the penalty, that, if the information is not supplied within that time, the board will proceed to consider the matter without such further information. I understand that it is proposed by the Commissioner to introduce some such practice.

In conclusion of this part of my Report, after hearing Mr. Scullin's disclaimer and the verbal evidence put before me and reading the various reports and returns that were submitted, I venture to say that no man with such information before him could reasonably entertain the slightest doubt to the honesty, impartiality, and ability of Mr Commissioner Ewing.

Given under my hand and seal at Sydney, in the State of New South Wales, this fifteenth day of December, One thousand nine hundred and



D. S. EDWARDS, Commissioner.




NAMES OF TAXPAYERS WHO OWED LAND TAX ON FREEHOLD PROPERTY. (Freehold includes all Tax except Suspended Tax on Departmental V a:lues Crown Leaseholds.)

Names of Persons who Owed £20 and less not included.


M:t. Lyell M. & R. Co. Ltd. W. C. Angliss ..

L. E. Hope A. M. L. & F. Co. Ltd.

Ed. Jowett R. S. Falkiner ..

Sir !S. Kidman Joseph Timms Chas. Trescowthick Estate R. C. & F. C. Campbell Hugh C. Taylor Queensland Stockbreeding Company Field & Vickery Ltd. & Willandra Past. Co.

Harris, Scarfe Ltd. Elder, Smith, & Co. Ltd. Melbourne Trust Gibbs, Bright, & Co. J. S. McCulloch A. P. E. Tyson Grubben Ptv. Ltd. B. Ohaffey " J. G. Aikman ..

Estate Chas. Moore Ed. G. Blume ..

Reid Bros. Ltd. J. B. Christian & Sons Alex. Hay Field Bros. Willandra Past. Co. Ltd.

W. & C. Von Bibra

Estate G. B. Smith P. Charley Estate T. Walker ,J. F. W. Payne

R. F. Evans ..

Estate W. L. Ware W. T. K. Stokes

Settlement W. H. Couldery Andrew Scott ..

A. H. Sargood ..

,Tames Hay S. A. Tavlor F.

F. Hagelthorn Lady McEacharn W. A. Fowler ..

F. K. Watson ..

Estate J. E: Fenwick R. .T. Fairbain . . ·

J J. H. Brown

S. Howell A. V. Baulch ..

R W. Coward ..

F. Kem]1

R. H. 9ouldery & co-owners C:. J. De Garis, Assigned Estate E. A. F. Haley

B. S. Haley McAuley Bros. Harry Rickards Tivoli Theatres Ltd.

£ Mason Bros. Pty. Ltd.

227 Zinc. Corporation Ltd. 3,782 A. N. Stirton ..

115 Dr. E. A. R. Bligh

Dr. R. C. Davies 5,160 246 17,793 20,000

2,759 1,105 12,160 1,719

850 2,109 1,000 ±,238


1,024 968 1,512


F. R. Horton ..

Beak Past. Co. A. Scott H. R Schlapp ..

F. Walker & Co. Pty. Ltd. Mrs. M. Scales H. L. McCarthy Canally, P. A., Co. Pty. Ltd. J . H. Sherwin ..

P. C. & Mrs. A. A. Nixon H. 0. Salau Trustees of Mrs. C. Bodey Mrs. C. Bodey ..

Mrs. M. Turner Mrs. E. C. Sutherland S. Allen & Sons Ltd. G. W. Booth 519 Estate J. Widdis

2,867 John Edwards ..

876 Estate T. Baker

2,477 S. P. Reynolds ..

150 W. Ardlie

1,058 .T. Connell & Co. Ltd.

1,974 James Lees 1,916 J. Thompson 2,133 Estate J. Channon 452 M. _Damaschenz

358 Fred. Hay

294 J. I. Watson

236 W. J. McLean ..

769 Penfolds Wines Ltd. 708 A. F. Hall

249 B. Allen

616 John Stinson 366 W. F. Alexander 470 D. F. Dunnett ..

249 Le Mont

539 _,. C. & .T. W. Gillanders

58 H. 0. Cheatlev

264 H. Peppard .,

129 W. H. Maxwell & co-owner 125 A. E. & F. Tolly Ltd.

146 D. C. McWilliam 143 Mrs. R. P. Bottrill

113 H. C. Baker

.565 H. H. Balcomhe 12t7 " R. S. Coward

151 RqtatP J. Norton 99 Mrs. E. B. Westley

157 H. A. W enz

200 Ji'qtnte Mrs. K. R. Leete .. 274 R. J. 'l<'ry

131 Mrq E F. Cunningham 239 'P C. McArthur

33 l\,frs. E. M. Lomax

191 :Martin Flynn ..


311 114 659 106 120 386

47 419 196 155 192 912 320 510 277 360 324 489 285 144 196

28 65 53 65 60 36 37 61 23 58 24 76 66 23 90 40 90 47 33 44 40 29 24 75 22 59 21 26 30 89 25 68 27 31 78 34 26 23

67 38

V. A. Zed Inglis Ltd. A. W. Palfreyman Norman Mendes P. P. Gell ·

J. Houston G. Bennett F. S. Grills 1L & S. Ourotta

Mrs. M. W. Lyon A. F. Keen & co-owners .. H. E. Kugelman

Mrs. N. H eath ..

1.1:iss K. Moore Estate R. 0. Compbell C. E. T. McCardel ·

0. R. J. Brown Mrs. A. Ryan ..

Mrs. C. Gm G. W. P. Greed



Perry & Sons Ltd. Falkiner & Sons R. McGeoch · T. F. & J. Grills

J. K. McKay Estate M. A. Gattenby W. Bucknall ..

T. A. Field W. Naughton & J. Linane W . . T. H. Bettington 0 . Binnie llayley Bros.

J. Hart

A. N . & P , E. Stirton

Runt Bros. Ltd. F. W. N ewman .J. Lamb & Co. lAd. Estate J. A. Campbell

M. S. Quigley Settlement L. H ordern T. Holt D av id Jones Ltd.

G. A. Vivers J . Ritchie .J. S. Robe1·tson ·D awson Bros. . .

F. Simpson & Co. ·

E st ate R. W. White S. G. Clift

R. M. FitzGerald J. J. A. McKay Oakey Crk. & Coomoo Coomoo Past. Co. Ltd. Ward Bros: M. Sawyer

J . McMaster Tiohikin Past. Co. Ltd. J. F. L arkin Butterbone· Past. Co. Ltd.

Mrs. H. C. G. Trautwein T. Bragg .J. T. C. Mayne Estate P. Coyle

A. 0. Coventry & others .. Estate A. T. Medcalfe ..

E state J. Glasson G. M. & A. J. Campbell

P. E. Stirton G. Hosking n.· H . Hudson . . G . McLean Past. Invest. Co. Ltd ...

F . A. Moses



78 28 34 33

70 44 28 28 3LI_ 73 40 95

34 34 96 63 35

64 35 5B


10,654 11,072 94 8,264


6,023 5,880 652 1,120

2, 698 1,599 1,602 1,785

1,1 :"50 1,72·1 4,248 1,325

1,3:H 1,159 2,251 2,855 2,864 1,361 1,500

1,734 4,623 2,494 1,118

1,501 1,514 2,432 2,166 2,360 2.663 1,379

4,567 4,062 1,512 473

264: 127 731 156 512

278 281 460 157 :l05 984

W. Moses · . W. & F. A. Moses S. Slack-Smith 0. R. Falkiner

C. A. Capp

G, M. Richmond Bugilbone Past. Co; Ltd. A. Mallick W. H. B anister Lissington Past. Co. Ltd. Estate C. W. Dight · F. Simpson M. Bolger

C. A. Anderson N. B. Crook E. C. Body & Sons Ltd .. . Tomalla Past. Co. Ltd .. . J. K. & W, H. Mackay ..

J. Macintosh ..

J. Borthwick R. L. Gilmore ..

C. H. & A. G. McKechnie North W allarah Colliery Co.· · R. W. S. Harris

E state J. Gould Estate R. Maze R. S. White r;. F . Chester ..

A. G. Park Estate 0. H. Morton E arlscourt Est. Ltd. Garrawilla Ltd. R. H. H arnett ..

Estate R. R. Terry Allan White T. E. Rofe J. F . R ofe·

W. Bradley A. R. & F. Bowman J. Sharpe Mrs. Hamilton Douglas .. E. Farrell

F. Mack Estate J. O'Reilly · E state T . P. McMahon Eng. Electric Co.

M.G. M cConachie & E state H. & T. Cole E state G. Clarke H. Ball & co-owners N ewstead Sth. Past. Co. Ltd.

S. A. Josephson Nth. West. Past. Co. H. T . Nook F. J. Magennis & Julien Bros. G. Bardwell

A. G. & W. H. Friend

T. S. Holt

,J. :McMahon A. lvl. Skidmore G. Hudson Ltd. A. G. Friend M. A. Stephenson B. & S. She-ehy

J. :M:. Caughey G. P . Hosking ..

Mrs. D. M. Hughes R. S. Harris A. 0. Harris W. H. Hinton ..

A. L. Lucas-Tooth 0. W. Cropper ..

F. R. S. Falkiner Cowl Cowl Past. Co, Ltd.



795 209 101 207

623 469 169 924

241 29S 187 227 4B1 375 141

361 298 795 190 149 125 106 307 414 148 142

281 235 S96 131 229 294 113 2;:39 172 255 431 144 137 381 100 387

199 898 131 350 852 137 129 112

278 122 434 398 350 506 342 744

889 497 526 187 111 168 147 146 247 157 149 353 159 701 495

A. G. Stephenson C. A. W. Holt ..

J. G. Loutitt A. J. L. Giddings & J. R. Brasch .. W. L ennhan R A. Black

'l_'emple Court Synd. Macs Ltd. Petersen, Boesen, & Co. Ltd. R. 0. M cCaughey H. & E. M. Power

F. E. Bishop EstatE> W. B. Welford F. H. H ooke D. I. W att

G. M. R ichmond Matthew Gay ..

J. McCarthy E. S. T wigg Estate A. Ryrie G. r. Clift

W. C. F inlay A. S. Clift

H. W. Curtis W. Clift (deceased) A. N . Stirton ..

J. Simson (deceased) E. R. White E. M. B rowne ..

F. 1f. D. Clift ..

E. E. H argreave V. K. Capper ..

W. G. Fost er & others H. L. Austin R. C. Sta ff ord ..

Mrs. S. E . Braxner

D. M. B ell R. J. V ickers ..

M . W ar d ( deceased) McMaster Bros. W. Bro·wne W. & A . McGeoch Estate B. M. Osborne

A. R. & F. ·Bowman A. Clifton . ·

W. H. Bravshaw J. E.

T. C. K eats A. :F. Warner R P. Blundell S. T. T aylor ..

Scott & K elly ..

H. Binnie Garrawil)a Ltd. J. Peaeock (deceased) E state E. G. Wills-Allen G. 'Thompson ..

A. A. G aldish 0.

P. :Ferguson J. J. Bowler A. C. Lamond W. V. Dowling H. T. M c-K enzie G. A. Johnson ..

K eirins Bros. F. W. F. Thompson Bros. Ltd.

N. Cole & eo-owners M. Pickles · (deceased) J. R Gill & co-owners Ross & Co.' J. B. Dunlop



246 J. Boardman 194 R L. Leslie & co-owners ..

110 · J. J. Leahy

195 Moira Past. Co. 221 A. Perr&tt

103 Estate Sarah Dean 343 D. E. Wentworth

466 T. C. Keats

337 Martindale White Bros. 135 Estate J. Watson

247 W. G. Taylor ..

113 Murr ay & McGirr 707 W. Dawson

143 W. P. Reichert

345 R. B. Ross

153 I. A. Shillfngton

136 201 143 262 438 152 2178 713 614 210 169 103 238 190 214 207 242 307 529 372

W. McKeown, Junior G. E. Backhouse M. J. Skelly ..

Peter Innes Estate A. F. Pike

Q. F. W. Hill ..

R. A. Hill

East, Great M. Co. Ltd. K. King E. A. F. Josephson Mrs. E . Maehl ..

Minihan Bros. . . L F. Thompson T. G. Blaney C. A. Coghlan ..

Settlement C. E. Terry C. E. Terry McMurtrie & Co. Ltd. G. R. Skelton ..

Fagan Bros. 652 J. Connelly

174 Estate E. Wreeford 112, E. E. A. Hughes 369 T. L. Higgins ..

924 T. A. Beddall ..

227 W. V. Shiller ..

893 J. S. O'Donnell

979 N . W. Strahorn

628 A. F. Cocks & co-owners 292 T. R. & A. Jones

257 A . G. Park

144 J. Kelly

222 C. Sutherland ..

237 C. & H. Branson

150 T. Leatham 132 W. Secco.mbe 148 Widdis & John Jolly 668 R. S. H amilton

920 J. A . & W. A . Brooker

293 A . .T. P erfrement 116 G. M. & A. J. Cambell

146 A.. F. Cox

100 W. C. Adams ..

398 E. Killip

108 Settlement M. W atsorr 118 T. McK. Hewitt

168 G. D. Herbert Ltd.

120 S. Berry

223 Trustees of A. P. Cole

130 W. D. Johnston & others

215 B. C. Dalwood ..

998 F. P. Ewing

327 R. Weatherall ..

100 Estate R. Chapman' 215 M. J. Daly

150 Estate J. Weston

371 0. H. Curtis


l2T 192: 187 318, 812: 130' 355-18(} 500

525 114' 142' 11&" 115 26!)

76· 40· 38· 25-· 81 29 52'

65 6(}· 41 67 53 47 56' 29 44 41 9(} 2'6' 87 43=

61 54 31 51 39' 23 33 30 21 78 32' 22' 88 45 77 27 86' 21 99 23: 21 75 27 51 45 52' !)(j

41 3!

36 57' 25 42' 66'


J. Browne G. B. Smith J. A. Cameron & others L. H. Thompson

J. Rogerson T. F. Ross J. Campbell W. J. Hammond

Estate R. Vickers 0. R. A. Stephenson J. Landers ·

W. Todd A. E. Allen & co-owners .. F. A. Fermor ..

McPherson Bros. J.P. Bolger J. S. D. Clift ..

Estate G. M. Simpson B. C. Besley Mrs. A. E. Baird & co-owners R. J. Gollan

T. Carey Glenesk Prop. Ltd. T. Looney Corresbrook Ltd.

J. Leetham ..

0. L. Bragg E. Allez Estate S. Taylor c: J. Salter

J. B. Donkin R. L. Perrett F. W. Gibson C. West

Estate W. Gawme J. O'Neill J. J. Gallagher 0. A. Hodges ..

W. R. Dickinson C. Baldwin J. McMaster Richardson & Richardson T. J. A. FitzPatrick H. F. M1tchell .. G. Hall Estate W. Davis

D. R. McKay J. J. Gillham J. I . Davis

J . Taylor T. Rice J. Cowley Estate T. Regan Estate Wm. Buchanan

S. H. Wilmott ..

Johnston Bros. Carl Groch D. McDonald C. A. Abbott D. C. Seaton

T. Bowling M. H. Blake H. W. Laurie M. M. J. Churchill

Estate J. Cowlishaw A. B. Pursell Settlement Mrs. A. E. Buchanan .. J. T. J. Salmon

Jno. Carey J. C. Watson W m. Henderson Melrose & A. Thomson

H. B. & G. V. Beveridge



49 57 81

J. E. Matheson, S. A. Bodley, & W. M. Loder J'. A. Bell

S. G. Martin A. & G. Ross-Soden F. A. Long

J . Whitehouse Graham Bros-. N. Read K. Mahody

Mrs. M. Holman R H. Wheeler ..

Mrs. E. Munro Lanyon Ltd. .

J. H. Arthur Estate R. Laurie M. M. J.,e Queenc T. Coughlan

J. Coughlan P. J. Shalvey C. H. Small Robt. Wilson Graham Bros.

T. K. Love

61 46 92 83 54

61 52 59 44

72 50 58 79 90

35 69 32 80

83 56 52 20 47 51

21 35 29 46

94 22 53 30

37 34 30

77 33 98 71

61 27 28 23 27

82 32 96 85

28 52 93 35

28 34 32 64 96 76 57

75 41 21

74 66 49 41

94 40 56 86

. K. T. K. Howe

H. Davis & F. L. Sharp ..

P. Hore A. G. Grime & 0. G. Grime J. G. Steele B. 0. St. G. Smith

J. B. Kelly A. E. Archbold J. I. Davis W. Reardon F. W. Gibson

S. P. Ward W. L. Windeyer E. L. Jones A. E. Hardy W. D. Raffan ..

Smith, Scott W. Moore T. W. Chapman J. F. Murphy ..

J. Skelly R. L. Gilmour ..

J. D. McMahon T. Wyatt A. J. Mcinnes ..

J. H. McLaughlin A. J. Campbell G. M. Campbell R. S. Graham ..

A. S. Bowman ..

Estate J. Robinson R. Campbell Watt & Co.

J. W. Eaton ..

C. Bloodworth .. Campbell Bros. A. M . Niiall Keane's Estate Ltd.

Kilgowla Past. Co. Ltd. . . E. 0. Maxwell ..

W. T. Foster & M. B. Crook J. Neeld M. Reardon W. F. E. Sheaffe

H. Giffen J. J. A. Mackay J. C. Marshall ..

W. A. & R. D. Sharp N. A. Kerr



48 32 25 30

32 23 30 71

25 21 75 64 88 33

46 24 23 26 52 61

22 62 !)5

23 21 42 30

28 3!) 50 22 32 22 26

33 82

26 26 36

38 49 41 30 73

87 38 3!'1

62 52 .

68 50 25 32

74 46 68 50 32

35 69 90 96



. 29 ,, 59 72 91 \ 26 r 58 41 54 77 i. 1

J. S. Taylor J. D'Arcy H. A. Uther Estate W. B. Walford A. Saunders

C. E. Prell

Sir H .. R. · Dennisoit T. Saywell 'J. Johnson Rothburty Estate

A. R. M. Browne J·. L. Palfreyman A. Yates & Co. IJtd. W. F. Cropley ..

Estate McPhillamy McCaffey's Ltd. Commonwealth Cement Co. Ltd. E. D. Pyke & Co. Ltd. Mrs. E. Lynch ..

L. C. Griffith . .

A. 0. McPhillamy B. &J. J. Vile ..

A. Reed 'Estate C. A. Bowman ' W. M. Johnson Mrs. E. B. Russell

W. H. Friend _J. E. Daly J. R. Atkinson ..

_ E. M. Friend ..

D. Buffier Estate J. Penfold Estate P. J. O'Donnell 'Estate H. C. Dangar

W. C. Hillard ' Estate W. S. Friend W. W. Higgins

Estate R. J. M. E. H ev iot (deceased) B. Proctor H. E. Grace W. Morrice

T. O'Keefe J. M. D. Robertson T. V. E. Dangar Miss A. C. Higgins Melrose & G. Thomson

' R. Sheehy B. B. Buffier (deceased) N. E. WilSQn · E. W. Wilson ..

-· E. A. Hinton ..

Mrs. S. S. Graee C. C. Berry _ · :S. S. Haley Wood, Coffel Ltd.

J. L. Moroney ..

E. P. Blundell :& C. Godby A. Ettershank ..

· J . Horn ..

· Gridland Properties Ltd. M. Wenke R. C. C. Jenkins V. C. A. Jenkins J. R. & M. L. Goodisson .. M. T. Keenan ..

A. R. & F. Bowman Estate F. Lucas-Tooth W. P. Reichert Estate N. Collins : M:11s. E. Lynch .. J.D. McCarthy

"l J

.. •,

.,·. ;

• 4 .


77 25 25 A .. E.


27 .James Stock & co-owners 41 :¥.' E. Lindsay & Go-owners 31 The Ron. T. H. Payne, M.L.C.


87 ·Estate D. C. Kennedy ..

25 :Town Hall Pty. Ltd.

. -: . .

J,67D 3,425 2,771 2,784 1,166

68 {Jentral T4eatre Pty. Ltd. 9.6 . J'. E. W .. Howie 46 !fhos. Mitchell & Co. Pty. Ltd. . .• - &9 The Ron. Thos. H .. Payne, M.L.O.

4.6 -J. A. MacConachie 4;'7 Estate J. F. Treadway ..

45 P. Lawler & co-owner 25 Royal Northern Golf Club 28 :Dr. Melrose Mail or 34 ;G. H. Hope

68 :Mrs. FraQcis Treadway .. 92 :J. S. Jeffer.Y . . . · . • .

21 · )farriage settlement Jessie ;Reid 31 · T. D. Edwardes 80 \W. T. IJowe (n ·F. T. Miller

· 42 , Dr. S. Pea.cock 47 · Estate T. Toomey 9'8 ·H. Richardson & co-owners 38 ;¥iss W. J. Kennedy 23 ·Estate D .. C. Kennedy 26 Wm. Capron

77 ;•)if: S. Howell '27 1 A. ¥cDonald

., -..

21 ·. f[oward Spensley '}.'rust .. 29 ri. E. Taylor

50 ';.Aust. Sharp & co-owners 42 ·. if. F. Fairley & co-owners 32 ; Estate Vic. Cole 60 -.Mrs. C. Oliver . . . .

·60_ M. G. Morrison ... _ . "

35 . .Absent beneficiaries in estate Ctf .J. N. Buckley 40 :R. W. C. Doggett &9 ' Donaldson & Co. Pty, JJtd. 65 , H. S. Whin:field '14 G. W alsgott ..

41 Mrs. L. Adamson 81 Estate Robt. Hunter 61 · W. Cooper & co-owners 68 F. T. Miller .·

28 Miss W. J. Kennedy J. M. Molesworth

28 Howard Spensley Trust .. .

84 . H. St. G. Halford & co-owners 49 Lara Lands Pty. Ltd.

22 · Mrs. K. A. Atkinson 63 .. Estate E. W. Cole

. :M. E. Cottel

21 W. G. Philip ..

54 H. L. Kanevsky 63 Allen & 9o. Pty. Ltd.

37 ·' .Lane Centre Pty. Ltd.


Rayners Pty. Ltd. . _ 50 Mrs. E. M. McGinnis

W. Lindsay 66 Estate J. J. Forster

29 R. Crafter

58 J. H. Hay & co-owner 56 T. E. Silvester, senior 40 E. A. Widdis

56 Estate J. Widdis & co-o--;:vner 48 Estate Wm. Gratten 80 F . C. Thomas . .

23 Estate J. Hutqhil}gs 49 T. H. R. ..


. · } 2,121

816 157 855 845 290 136 188 179 112 939 100 247 369 112

30'8 615 566 340

320 209 134 233 170 438 103 552 101

432 162' 193 133 236 103 122 147 ·130

686 191 288 475 256 119 147 143 183 620 644 150 170 197 193 150 189 129

53 62 22 75 47 37

36 44 28 87

E. Tucker Estate J. Nicol J. Moylan (deceased) Estate T. H. McLean

II. G. Campbell & co-owners C. Napper, senior Mrs. M. Lawler J. F. D'Arcy ..

Estate M. T. Reynolds R. Frew T. W. Constable A. S. Drew

J. Mel. McDonald A. E. Goldsmith 0. W. Hu£ Estate E. Wimpole J. Fitzpatrick ...

W. Calendar E. H. Batson W. S. Ball & co-owners P. Kennedy

Mrs. M. A. Hemingway J . M. O'Brien ..

F. McCrae A. Sharp T. H. Allen & co-owner Ballarat Brewing Co.

Estate P. Cudihy A. A. Huggins ..

Estate G. A. James T . J. McConachie T. Napier Estate J. B. Gill

J. Spittle Howard Spensley Estate D. Kennedy R. J. Keating ..

A. E. Haebich & co-owners R. S. Smith T. H. Bell

T. Mitchell T. H. Gordon W. R. Coto Estate J. Coghlan

Hoadley's Chocolates Ltd. J. R. Murphy ..

Otto Romcke Pty. Ltd. H. Napper ..

E. LeLievre J. Mitchell R. W. Laidlaw ..

D. McAlister ..

G. R Mackie ,& co-owners Dr. N. C. Barber . Estate E. S. Cole Estate M. J . F. Cole

R. F. Roberts ..

· W. N. Dolman ..

A. E. A. Knight R. S. McArthur }hs. E. M. Hill Shea, Hood, & Co. Pty. Ltd.

Estate L. Millson Orchard Planters Association D. Petersen .T. H. McGrath & co-owner

H. W. Rosenthal J . J. Welsh

T. E. SimT>Son ... W. Reynolds & Sons Pty. Ltd. G. J. McKenna R. W atumel & co-owners

R. Barr

.. ·



85 CL L. Sudholz ..

27 J·. H. Sundennann 27 H. Jones & co-owners 21 N. L. Kanevsky

21 A. C. Hassock ..

27 \V. Walker

90 S. Ball

47 Mrs. L. Devine

24 P. H. V. Lereux & co-owner 27 H. Jones & co-owners 99 N. Com-per 46 J. A. McCole ..

!>4 J. P. McCormack 32 Rosebank Estate IPty. Ltd. 25 J. J. Hepburn

2·6 J. Gleeson ..

23 John Justice . .

29 D. Rosenfield 58 H. C. Lees · & co-owners 30 It. M. Mackinnon

90 A. C. Schmidt ..

27 Mrs. M. Beattie

54 B. Ronald

58 W. Ayres

51 H. J. Cheyne ..

28 T. J. Carmody & co-owners 30 N. }f. McAlister

27 Estate J. Hutchings 29 A. J. Hammond & co-owners !}0 · Estate G. Brennan 25 I. Griffiths

47 J: Nichol

80 D. Ross

:m W. Coffey

92 Mrs. C. P. Monk

37 Estate A. L. Hamilton 48 Eatate J. B. Walker

23 Mrs. M. E. Troup

24 J. J. Feehan

53 Estate W. Bergin

44 . Otto Romcke Pty. Ltd. 21 C. H. Meaden ..

24 Estate H. J. Smith

32 C. H. Meaden & co-owner 69 W. H. Dolman ..

2'6 F. S. Goon

2'3 Mrs. C. Oliver ..

67 0. W. Edgar

26. J. ·Sutherland & co-owne1· 36 Y.M.C.A. 52 J. ·D. Alexander 79 J. Mellody

56 T. E. Brown ..

25 A. M. Younger

21 }frs. M. K. W ettenhall & co-owners 21 F. E. Shillabeer

29 Estate J. Forsyth

34 J. Cobain


.89 Rockwood Past. Co. Ltd. 60 Lansdowne Past. Co. Ltd. 95 Estate R. M. Collins

24 J. H. Hart

57 Estate F. W. Donkin

23 C. S. King

64 C. G. Handley ..

23 Tully River Land &. Timber SJb.d. 40 Archer Bros. Ltd.

54 Rogers & Co. 80 Estate De Burgh Persse ..

48 Scott, McLeod 33 C. J. C. Phil-p ..

·.: ".


80 39 49 64 39

28 23 2'4 40 41

72 22 215

58 38 22 40 34 26 30 26 7S 47

22 23 26 49

87 52 29

80 22 23 82 86 27 52 79 3:0 25 30 25

32 55 37

45 42 35 25 21 44

60 36 46 29 49


:roo 23 55 83 3$ 128 138

649 201 119 .2S3


Loughran Bros. R. McDougall .. A. R. Lomax King & King Ltd. .H. Cox

R. A.. Howell ..

C. R. Wippel ..

Andrew & John Drynan .. Higgins Bros. . . G. J. Black C. E. McConnell Allan & Stark Ltd. H. R. Lomax ..

J. A.. Michelmore Stirrats Ltd. McKenzies Ltd. A. J. Fleming settlement F. W. Nissen ..

Millaquin Sugar Co. Ltd. W. W. Watt Fisher & Wilson Eros. F. G. Brown

Estate T. Crane H. M. Herbert ..

J. Siganto L. S. Smith J. Millis H. C. Taylor Estate F._ Lawrence C. J. Booker C. Gilbert Wilson & McDouall C. M. Rogers T. O'Connor J. W. Pierce

S. Macree Kemp & Fleming E. Powell Laycock, Littledyke, & Co. J. McMillan G. J. Banks & others J. 1'. Savage Miller Ero&.

G. Logan .

Estate J. Dickinson E. H. Kates Absent beneficiaries in estate of E. D. Power Mrs. M. MacCarthy

Absent beneficiaries in estate of D. Moloney . H. E. Warby Katandra Syndicate W. Grant


A. March Salim Rasheed Estate A. C. Laffer John Tennant ..

A. P. Brown A. Shannon Estate T. Mathev.'s H. 0. Wright ..

J. Chant

W. Rodda N. K. Birks :F. C. Catt Stores Ltd. F. W. C. Catt ..

A. Gardiner & co-owner C. L. Gardiner .. A. McDonald Settlement K. D. Bowman

Arthur Collins & co-owners K. B. Sawers ..


J. T. Kerin


122 152 101 103

( lommercial Travellers & Warehousemen's

48 142 27 305 289 138

60 591 101 31 798

21 230 102 87

Association of South Australia Edith A.. Nitschke Lofty Erick Co. Ltd. D. A.. Campbell A. Wood J. Tait

R. K. Kitto, junior T. A.. Johns

D. Horgan Estate J. Arthur Sarah SprOd Estate T. J. Hannan E. D. Sawers ..

G. Hillman .T. Kinnear H. P. McLoughlin Estate A.. C. Sutherland J. T. Burgess . . .

M. McPherson .. Mary E. E. Wright W. E. Collins ..

T. J. Harvey ..

R. Spencer & co-owner E. S. Sutherland J. Smith Ellen Ryder

H. C. Baynes & Mile End Trading Co. Ltd. G. T. Smith . . . .

Witchelina Past. Co. Ltd. H. Pammell ..

J. H. Button & co-owner F. H. Jones ..

H. Clemments .. Murray Gale A. Basse & co-owner

29 32 77 63 61 34 21 59 77

61 31 91 73 47 21 29 25 79 25 36 26 30 23 46 40

28 57 69 26 26 64 30 58

M. B. Smith E. A. Cook C. H. Martin H. Heylen

. .. .


149 86 129 236 132

113 473 192 170 147 198 594 477 221 474 129 451 106


'1'. H. Webb E. S. Jury J. J. Byrne J. C. F. Correll & J. H. Gallagher F. W. Cornell ..

C. P. Hurst ..

W. T. Whiting


· ..

Midland Railway Co. of Western Australia Wm. Padbury Emma H. Pearse Estate S. P. Mackay J. & L. Baker ..

Bairds Ltd. Drew, Robinson, & Co. Y.M.C.A.. G. R. Brown G . . G. Barrett-Lennard Ben Copley Loftus Connor .. D. A.. Davies E. T. Duffield. . . Estate R. & J. Fouracre .. J. Guilfoyle Rose Healey Holmes & Holmes Ltd. E. W. Hocking Dr. H. F. Harvey Estate J. !vall




174 276 129 59

24 61 58 22 29 28 40 32 35 38 67 35 56 24 46 31 51 25 22 44. 45

30 41 27 25 8G 40 23 33 26 28 42 46 35 95 52 21 38 74 68 31 40 41 36


3,009 3,812 1,291 1,252

291 690 104 164

26 100 41 82

84 63 62 50 22 50 57 24


£ £

Estate John Musk 69 H. Reed 316

A. N. Marmion 50 C. A. Brock 360

D. McPherson .. 21 Sadleir & Knight 103

F. Mosey 82 R. M. Harvey .. 31

Mary B. Marmion 78 Estate R. Q. Kermode 26

Evelyn N. Marmion 75 R. 0. Shoobridge & Co. 83

W. E. C. McLarty 36 W. Trethewie .. 35

R. McKennie 46 C. E. Button 56

Evelyn E . Parker 82 G. C. Adams & Co. 52

H. J. Prockter 57 C. E. Button & Co. Pty. Ltd. 38

R. T. Robinson 28 Tasmanian Past. & Invest. Co. 25

C. W. Straker . , 28 .J. Leary 91

C. W. Seabrook 34 J. Alison & co-owner 28

C. Somerset 27 Estate W. Grubb 50

Waldeck Bros. . . 54 Mrs. J. Brock .. 25

Mrs. E. W. Propsting 21

TASMANIA. £ 1,017 taxpayers above (each over £20)

Brock Bros. Pty. Ltd. 1,004 total 370,260

N. Cameron 370 2,171 taxpayers who owed £20 or

A . . Hart 149 under, total 12,410

W. & C. Von Bibra 489

H. E. Brock 346

H. J. Brock

Total 3,188 taxpayers owed £382,670



Names of taxpayers who, at the 30th June, 1924, owed tax in amou.nts over £20 in 'respect of the year 1923-1924-said amounts being included in the sum of £1 89,000 shown in the budget as outstanding at 30th June, 1924.


Estate Chas. Moore P. Charley Harris, Scarfe Ltd. Elder, Smith & Co. Ltd. Estate T. Baker

Hugh C. Taylor R. F. Evans

Estate W. L. Ware W. T . K. Stokes Settlement W. H. Couldery J. S. McCulloch

J. Connell & Co. Ltd Joseph Thompson Estate J. Channon Fredk. Hay

S. A. Taylor

F. Biddies W. A. Fowler J. I. Watson

Penfolds Wines Ltd B. Allen ..

John Stinson ..

Estate J. E. Fenwick R. J. Fairbairn R. S. F alkiner ..

F. G. & J. W. Gillanders H. 0. Cheatley H. Peppard B. Chaffey R. C. Baker

S. Howell J. G. Aikman Edwd. G. Blume Alex. Hay R. H. Couldery & co-owners H arry Rickards-Tivoli Theatres Ltd.

Mason Bros. Pty. Ud. Chas. Trescowthick


2,517 358 1,000 4,238

65 653 413 708

28 367 167 31

23 58 76 204

58 125 32 90

78 47 98 113 3,681

29 24 42 195

30 127 282 257

276 191 49 311 1,096

Mrs. E . F. Cunningham .. Inglis Ltd. P. P. Gell

H. H. Sclapp F. Walker & Co. Pty. Ltd. F. S. Grills Mrs. Mary Scales H. L. McCarthy

M. & S. Curotto Canally P.A. Coy. Pty. Ltd. Mrs. M. W. Lyon J. H. Sherwin ..

H. E. Kugelman H. 0. Salau

Mrs. N. Heath Miss K. ·Moore .. Estate R. .C. & F. C. Campbell Mrs. C. Bodey .. Mrs. M. Turner Mrs. A. Ryan ..

Mrs. C. Gill ..

G. W. P. Creed S. Allen & Sons Ltd.


Estate J ohn J. Forster ..

Robt. Crafter ..

John H . Hay & co-owner Thos. E. Silvester (senior) E. A. Widdis ..

Estate J. Widdis & co-owner Estate Wm. Gratten John E. W. Howey Thos. H. R. Scott

Thos. Mitchell & Co. Pty. Ltd Edmund Tucker J. Moylan H. G. Campbell & co-owners

Estate J. F. Treadway Robt. Frew

26 28 70 92 155

28 39 755 34 320

73 510 36 180

34 34

1,943 50 47 64 35

56 196


53 62 22 75 47 37 36 816

33 157 58 27

24 290 27

,T.. McKay· McDonald Chas. W . Huf ..

Dr. Melrose Mailor Trustees Estate E. Wimpole .John Fitzpatrick .John S . .T effrey Mge. Settlement .Tessie Reid Edwd. H. Batson

Patk. Kennedy ,James M. O'Brien Estate Patk. Cudihy T . .J. MeConaehy Theo. Napier (deceased) Dr. Samuel Peacock Estate T. Twomey Howard Spensley Miss W . .J. Kennedy Estate Donald Kennedy Estate D. C. Kennedy R .J. Keating ..

Estate Wm. Capron Norman S. Smith Thos. H. Bell ..

T. H. Gordon ..

H. S. Howell ..

Archibald McDonald Hoadley's Chocolates Ltd. Howard Spensley Trust .. Harry Napper .. Ed. Lelievre .T ohn Mitchell ..

R. W. Laidlaw ..

Donald McAlister G. B. Mackie & co-owners ,T. F., JTairley & eo-owner

Estate Kathleen S. Cole .. Estate M . .T. F. Cole

R. F. Roberts ..

Wm. N. Dolman A. E. A. Knight R. E. McArthur Mrs. E. M. Hill

Estate S. Millsorn A. E. Winfield ..

Estate Vic. Cole .T . .T. Welsh Mrs. C. Oliver ..

T. E. Simpson ..

Gerald J. McKenna W. M. G. Morrison R. Watumal & co-owners Hobt. Barr J. H. Sundermann H. ,Jones & co-owners N. L Kanevsky

Mrs. L. Devine Hyman ,Jones & co-owners R. W. C. Doggett J. P. McCormack David Hosenfield H. M. Mackinnon A. C. Schmidt

Mrs. M. Beattie Donaldson & Coy. Pty. W. Ayres H. S. Whinfield M. E. Lindsay & co-owners

T. J. Carmody & eo-owners N. M. McAlister Estate James Hutchings Estate S. Brennan C. G. Walsgott Mrs. Lucy Adamson



54 25

• W m. Cooper & co-owners F. T. Miller 179 26

23 100 247 34

,John Nicol Donald Ross Mrs. C. P. Monk J. M. Molesworth ·Estate J. B. Walker

Mrs. May E. Troup J. J. Feehan .. 90 54 ·27

25 47 615 566

46 320 37 209

48 57 24 53 21 233

81 69 219 67

26 32 25 79 45 101

21 21 29 34 29 46 89 29 228 197

23 53 40 80 77 48 33 39 4-9 64 24 36 40 25 34 30 26 25 103

22 122

Trustee Howard Spensley Trust H. St. G. Halford & eo-owners , Lara Lands Pty. Ltd. . .

C. H. Meaden ..

C. H. Meaden & eo-owuer Estate E.·. W. Cole F. S. Goon

0. W. Edgar ..

M. E. Coppel ..

J. Sutherland & eo-owner W. H. Philip ..

J. D. Alexander Central Theatre Pty. Ltd. Town Hall Pty. Ltd. T. E. Brown ..

Lane Centre Pty. IAd. Y.M.C.A. Rayners Pty. Ltd Mrs. M. K. W ettenhall & co-owners Mrs. M. McGinnis

Mrs. F. Treadway F. E. Shillabeer Estate James Forsyth W m. Lindsay ..

James Oobain ..

Hon. T. H. Payne, M.L.C.


Donald A. Campbell Alfred Wood John Tait Thos. A. ,Johns Daniel Horgan Estate J. Arthur Estate A. C. Laffer A. P: Brown ..

Estate T. J. Hannam Abraham Shannon A. Gardiner & co-owner Gilbert Hillman Estate J as. Chant Wm Rodda Estate A. C. Sutherland .. J. T. Burgess ..

:F. C. Ca:tt Stores Ltd. Malcolm McPherson Mary E. E. Wright Hichard Spenser & co-owner E. S. Sutherland

John Smith Settlement K. D. Bowman K. ·p, Sawers ..

G. & E. A. Brooks H. C. Baynes· & co-owner J. H. Button & co-owner .. Commercial Trav. & W'housemen's

of S.A.

1,577 26 49 87 29 147 130

Edith A. Nitschke Lofty Brick Coy. :Ltd. Henry Heylen T. A. Cook



191 288 22 28

86 120 52 7!l

30 11!) 147 143

25 32 620 37

45 44 43 150


} 2,121 22 193 35 150


189 668 46 2!l 12!l




59 24 61 22 28 28 64

132 32 113 221

38 100 46 33

24 594 46 26

22 44 44 451

85 112 41 23 174

77 45 26 25


.Estate F. W. Donkin (deceased) Wm Grant 0. S. King

C. G. Hendley ..

Tully River Land & Timber Synd. Past. Co. Ltd.

Archer Bros. Ltd. W. W. Watt (deceased) Fisher & Wilson Bros. F. G. Brown ..

J. Siganto Scott McLeod ..

C. J. C. Philp ..

L. S. Smith . Estate R. M. Collins (deceased) R. McDougall ..

H. C. Taylor ..

Estate F. Lawreme King & King TAd. Chas. Gilbert ..

Rockwood P ast. Co. Ltd. Wilson & McDouall H. Cox Katandra Synd.

Stathe Macree .. E. Powell Laycock, Littledyke & Co. J as. MacMillan

0. R. Wippel ..

Andrew & John Drynan J. H. Hart

G. J. Black C. E. McConnel Allan & Stark Ltd. Miller Bros. George . . . .

Estate J. Dickinson Stirrats Ltd. McKenzies Ltd. Settlement A. H. Fleming

Fredk. W. Nissen Coronation Park Ltd. Mrs. Maris 1IcCarthy Henry E. Warby

G. J. Banks & others


Estate S . P. :Mackay (deceased) ,T. & L. Baker

G. R. Brown ..

Bairds Ltd. Connor Loftus ..

G. A. Davies ..

Drew, Hobinson & Co. E. T. Duffield ..

John Guilfoyle Holmes & Holmes Ltd. Ernest William Hocking Geo. Barrett-Lennard

Estate John Musk A. M. Marmion Donald Macpherson Fredk. Mosey ..

Mary B. Marmion Evelyn M. Marmion ..

Midland Rly. Co. of W.A. Lawrence H. McAlpine Evelyn E. Parker Wm. Padbury ..

Chas. E. Straker

• 23


38 22 128 69

244 23 388 29

32 46 34 283

32 21 56 76 77 61 103

91 750 73 . 48

30 22 25 36

26 27

158 8:3 41 37 591

46 40 28 262

21 230 102 163

26 63 30


1,252 56 26 690

!.\0 84 104 63

50 25 57 50 69 50 21

82 78 75

3,009 46 82 3,105


()oliu W. Seabrook Chas. Somerset .. Waldeck Bros ...

N. Cameron


Estate R. Q. Kermodc R. 0. Shoobridge & Co. A. Hart W. Trethewie ..

C. E. Button ..

C. E. Button & Co. Pty. Ltd. W. & C. Von Bibra Tasmanian Past. & Freehold Invest. Coy. Jas. Leary

H. E. Brock

H. J. Brock

Hemy Reed J'. Allison & co-owner Estate W. Grubb Brock Bros. Pty. Ltd. C. A . Brock

Mrs. J. Brock H. M. Harvey

W. R. Dickinson C. Baldwin


J. McMaster, junior Richardson & Richardson T. J. A. Fitzpatrick H. :F. Mitchell ..

G. Hall

Estate W. Davis D. R. Mackay ,J. J. Gillham G. Thompson

J. I. D avis

J. Taylor T. Rice J. Cowley Estate T. Regan

A. A. D alglish ..

0. Granowski ..

E state Wm. Buchanan S. H. Wilmott ..

P. Ferguson Johnston Bros. . . Oarl Groch D. McDonald C. A. Abbott

J. J. Bowler

D. C. Seaton

T. Bowling A. C. Lamond M. H. Blake

H. W. Laurie M. M. J. Churchill Estate J. Cowlishaw A. B. Pursell ..

Settlement Mrs. A. E. Buchanan .. .T. T. J. Salmon

Jno. Carey J. 0. Watson ..

W. V. Dowling .. W m. Henderson Melrose & A. Thomson H. B. & G. V. Beveridge .. J. E . Matheson, S. A. Redley & W. M. Loder J. A. Bell

S. G. Martin ..

1 '/


B4 27 27


189 26 83 149

35 56 38 489

25 28 339 295 316 28 50 1,004

352 24 31


77 38 98

71 61 27 '

28 2B 27 82 116

32 96 85 28

52 146 100 93

35 398 28 34

32 64 108 96

75 118 57

75 41 21 73

66 49 41 94 168

40 55 86 48 32 25

·.: '



H. T. Mackenzie A. & G. Ross-Soden G. A. Johnson ..

F. A. Long J. Whitehouse Graham Bros. . . N. Read K. Mahody

Mrs. M. Holman R. H. Wheeler .. Mrs. E. _1funro .. Keirins Bros. . . Lanyon Ltd.

F. W. F. Thompson ,T. H. Arthur ..

Estate R. Laurie M. M. Le Queene T. Coughlan J. Coughlan

P. J. Shalvey C. H. Small Robt. Wilson Graham Bros.

Gowing Bros. Ltd. T. K. Love

K. T. K. Howe ..

H. Davis & F. L. Sharp .. P. Rore

N. Cole & co-owners M. Pickles (deceased) A. G. & C. G. Grime J. R. Gill & co-owners J. G. Steele T. A. Field

Ross & Co. B. C. St. G. Smith

J. B. Kelly

J. Ritchie (deceased) J. B. Dunlop ..

A. E. Archbold J. Boardman ..

J. I. Davis

J. S. Robertson W. Reardon F. W. Gibson ..

S. P. Ward R. L. Leslie & co-owners .. W. L. Windeyer E. L. Jones A. E. Hardy ..

J. J. Leahy Moira Past. Co. W. D. Ra:ffan ' ..

R. J. Gollan ..

Scott, Smith Wm. Moore M. Sawyer, junior C. H. Curtis ..

Mrs. H. C. G. Trautwein J. McMaster · ..

Martindale, White Bros .. Estate J. Watson L. H. Thompson W. G. Taylor ..

J. Rogerson W. J. H. Bettington Dawson Bros. W. Dawson T. F. Ross

J. Campbell E. S. Twigg J no. Landers Oakey Crk. & Coomoo Coomoo Past. Co. Ltd.


120 30

Ward Bros. H. L. Austin Macpherson Bros. 223 32

23 30 71 25

21 75 64 130

88 215 33 46

24 23 26 52

61 22 62 998

55 23 21 42 327 100

30 215 28 5,880

151 35 50

1,361 371 22 127


1,500 22 27 34 192

82 26 26 187 318

27 36 38 49 500


1,512 858 500 173

R. C. Stafford ..

Estate G. M. Simpson D. M. Bell

McMaster Bros. A. Clifton W. H. Brayshaw T. C. Keats

A. F. Warmer ..

S. T. Taylor

Scott & Kelly ..

T. Carey R. Binnie Glenesk Pty. Ltd. T. Looney Dobikin Past. Co. Ltd. .C. L. Bragg

Butterbone Past. Co. Ltd. J. Peacock Est. M. A. Gatenby W. Bucknall Estate E. G. Wills Allen .. R. H. Harnett ..

Allan White E. G. Rook James Sharpe ..

Rothburty Estates Estate G. Clarke S. A. Josephson (deceased) North-West Past. Coy. . . C. Binnie J. T. 0. Mayne (deceased) Hayley Bros. . . Estate P. ·Coyle T. F. & J. Grills

Estate A. T. Medcalf G. M. & A. J. Temple J. W. Eaton ..

J. C. Runt

F. A. Moses William Moses .. Falkiner & Sons Ltd. W. & F. A. Moses 0. R. Falkiner ..

Kilgowla Past. Co. Ltd Bugilbone Past. Co. Ltd ... A. Mallick E. C. Maxwell .. Estate C. W. Dight 0. G. Moffatt ..

R. B. Hoss C. West Estate W. Gawne Matthew Gay .. Estate A. F. Pike Settlement C. E. Terry .. C. W. Terry ..

G. R. Skelton ..

H. W. S. Harris W. Seccombe .. Trustees A. P. Cole Garra Willa Ltd. H. T. Nock W. H. Friend ..

J. E. Daley (deceased) F. J. Magennis & Julian Bros. G. Bardwell (deceased) J. R. Atkinson ..


525 46 560 345

33 70 25 48 29

A. G. & W. H. Friend ..

E. M. Friend

2,432 D. Buffier


227 44 58 529

35 326 369 161 292 144 111 150

37 33 72 28 24 689


4,062 460 2,720 1,343

244 106 86 37

59 48 36 52


470 262 136 64 1,274


113 44 145 774 658

10,966 41 25 86 168 109

32 87 151 70

43 27 45 37 21 38 25 69 22 48 294 434

98 38

398 350 23 506

26 77

Estate J. Penfold Estate P. J. O'Donnell Estate H. C. Dangar W. C. Hillard ..

Thos. S. Holt ..

Estate W. S. Friend David Jones Ltd. W. W. Higgins Estate R. Lucas-Tooth

J. McMahon (deceased) .. A. M. Skidmore (deceased) J. M. E. Heviot (deceased) B. Proctor H. E. Grace G. Hudson Ltd ...

A. G. Friend ..

W. Morrice T. O'Keefe M. A. Stevenson B. & S. Sheehy ..

J. M. Caughey .. J. M. V. Robertson T. V. E. Dangar Miss A. C. Higgins

G. P. Hosking ..

Melrose & G. Thompson .. R. Sheehy Mrs. D. M. Hughes G. A. Vivers ..

V. B. Buffier (deceased) .. R. S. Harris

A. 0. Harris ..

N. E. Wilson ..

E. W. Wilson ..

W. H. Hinton (deceased) E. A. Hinton ..

A. L. Lucas-Tooth (deceased) Mrs. S. S. Grace C. d. Berry ..

C. W. Cropper .. F. R. S. Falkiner



27 21 29 50 342


2,855 32 60 744 889

60 35 40 497 526

89 65 187 111

168 74 40 81 147

61 68 146 1,263

28 247 157 23

28 149 84 353

49 22 159 701


B. S. Haley 63

Cowl Cowl Past. Coy. Ltd. 494

A. G. Stevenson 246

Wood, Coffill Ltd. 25

C. A. W. Holt . . 194

J. L. Maroney . . 21

E. P. Blundell & C. Godby 54

A. Ettershank . . 63

J. G. Loutitt . . 110

A. J. L. Giddings & J. & R. Brasch 195

J. Horn 37

W. Lennhan 221

Gridland Properties Ltd. 26

R. A. Black 103

Temple Court Synd. 343

Mac's Ltd. 466

Peterson, Boesen & Co. Ltd. 337

M. Wenke 50

R. A. McCaughey 135

R. C. C. Jenkins 66

V. G. A. Jenkins 29

H. & E. M. Power 247

J. R. & M. L. Goodisson . . 58

F. E. Bishop . . 113

M. T. Keenan . . 56

A. R. & F. Bowman 38

Estate W. B. Walford 707

Estate S. Lucas-Tooth 56

T. Holt (deceased) 917

Estate J. O'Reilly 353

Wm. P. Reichert 48

Estate M. Collins 30

Mrs. E. Lynch . . 23

J. D. McCarthy 48

570 taxpayers above (each over £20) total 133,350

1,567 taxpayers who owed £20 or under total 6,710

Total 2,137 taxpayers owed £140,060



(1) NAMES OF WITNESSES CALLED-The Hon. Dr. Earle Page, Commonwealth Treasurer. J\fr. J. H. Scullin, Member of the House of

Representatives. Mr. John Jolly, Accountant. Mr. J:. R. Collins, Secretary to the Common­ wealth Treasury. Mr. R. Ewing, Commissioner of Taxation. • Mr. H. B. Templeton, Assistant Commissioner

of Taxation. Mr. J. F. Hughes, Secretary to the Taxation Department, Mr. J. Adams, Deputy Commissioner, Central

Office. Mr. R. W. Chenoweth, late Acting Deputy Com­ missioner, Central Office. Mr. C. C. Green, late Acting Deputy Commis­

sioner, Darwin. Messrs. W. T. Ryan, A. 0. Tulloch, P. W.

Gumley, T. R. Cox, P. W. G. Bennett, H. J. ·Wheeler, F. W. Glaspole, F. R. Harrison, J. G. Meere, T. I. Goggin, W. A. Hubble, CL S. Coates, K. E. Gorman, F. J. Kennedy, and J. W. Ryan, Officers of the Taxation Depart­ ment. Messrs. F .• W. Davies, G. E. Fitzgerald, V. H.

Coleman, V. F. Cosgriff, B. T. Brennan, B. R. Clements, L. K. Cronin, V. P. Williams, J. G. 1Sowersby, C. G. Roy, J. H. Whitelaw, A. C. Lawson, T. A. Rooke, J. E. MacEncroe,

0. C. Peace, E. J. Hannaker, and D. R.

Casey, ex-Officers of the Taxation Department.

(,2) TAXPAYERS' FILES PRODUCED-­ J. Browne. Sir S. Kidman. E. Jowett. Elder Smith & Oo. Melbourne Trust Ltd. Hugh Taylor.

Grubben & Co. Pty. Ltd. R. F. Falkiner, Reid Bros. W. C. Angliss. A. H. Sargood.

Mt. Lyell Mining Co. E. G. Blume. Mrs. Campbell. Mrs. Bodey.

Mrs. M. Turner. A.M.L.F. Co. Ltd. F. Hagelthorn. Lady McEacharn.

Goldsbrough, Mort & Oo. Ltd. B. Chaffey. J. Aikman. J. Timms. 0. Trescowthick. Willandra Pastoral Co.

Field & Vickery I-td. J. Kelly. T. W. Constable. J as. Stock & Co. J. Molesworth. Mrs. Treadway. Mrs. E. McGinnis. W. Lindsay. J. Spears.

(3) QuEsTIONs SuBMITTED TO DEPUTY CoMMISSIONERS AND REPORTS OAT-T-ED FOR AND PRODUCED-(1) List of all persons who owed land tax, includ­ ing jllrrears of all years at the 30th June, 1924, show .. ing-

(a) Names. (b) Total amount applicable to each year owwg by each person divided into-(i) The tax on freehold land (where no

Orown leasehold land is held. (ii) The tax on freehold land assessed as the only land owned (where Crown leasehold land is also held). (iii) The additional tax on freehold land

due to the inclusion in the assess­ ment of Crown leasehold land (in­ clude in freehold everything except Orown leaseholds). ( i v) The tax or the additional tax pay­

able by any Crown lessee owing to the inclusion of Crown leasehold in his assessment-(a) On owner's valuation.

(b) On Commissioner's valua­ tion.

(c) Reason in each case why the tax was not col­ lected on or before the 30th June, 1924, under headings of-(i) Taxes overdue and for which no ex­

tension of time has been granted. (ii) Taxes for which extension of time for payment or permission to pay by instalments has been granted. (iii) Taxes outstanding because of appli­

cations for relief from tax. ( iv) Taxes assessed in amended assess­ ments and not yet due and payable. (v) Taxes allowed to remain unpaid be­

cause amended assessments will cancel the debit outstanding. (vi) Any other heading which may be applicable. (2) (a) Names of taxable persons who were known to be liable to render returns, but who failed to do so

for the year ended 30th June, 1923, and 30th June, 1924, in respect of land held at 30th June, 1922, and 30th June, 1923, respectively, distinguishing between freehold and Crown leasehold lands, and indicating whether prosecution for non-lodgment of return was instituted or not.

(b) Names of taxable persons who have not sent in returns for more than two years prior to the returns due for 1922-3. If records not available, state so. (3) List of prosecutions during period February,

1923, to 30th June, 1924, for failure to lodge returns, giving names and amounts of fine and costs and due date for return and date of prosecution. ( 4) List of actions for recovery of tax during period February, 1923, to 30th .Tune, 1924, giving names and amount tax owed, each year to be shown separately.

( 5) L1st of ex-officers of the Taxation Department who are acting as taxation agents. Also-SuPPT-EI\fENTARY.

(1) State whether each person in the lists was liable to a large or small tax. If possible, state the approximate amount of tax of ea0h person, if a return were sent in, or if a default assessment were, or has been, made, at what figure and on what basis would he be assessed.


(2) Had any of the 'persons in the lists sent in re­ turns or been default assessed before 30th June, 1924 Indicate names of such. If no assessment made, why

(3) Why were prosecutions for non-lodgment of re­ turn not instituted in those cases where it is so ( 4) In regard to 2 (b) state whether prosecution for non-lodgment of returns was instituted or not If

not, state the reasons.



Federal Taxation Department, G.P.O. Buildings, Melbourne.

I am directed to bring the following matter to your notice:-A Commission has been issued to Judge Edwards, of New South Wales, to inquire into certain matters re­

lating to the administration of the Land Tax Acts, and a Royal Commission is at pres.ent sitting in Mel­ bourne in pursuance thereof. One of the matters to be inquired into is-

" Whether it is a fact that ex-officers of the Taxa­ tion Department have stated that land tax has been underpaid; and, if so, what are the statements made by such e:&-officers, and what are the facts?" I would be glad to have a statement from you setting out-

( a) Whether you have at any time stated that land tax has been underpaid; and, if so, (b) the terms of any such statement or state­


(c) the time or times when, the place or places where, and the person or persons to whom the same was or were made; (d) the grounds upon which the same was or

were made, and any other material cireum­ stances connected therewith. I may add that the information is being sought in this form from all ex-officers of the Department who are now acting as taxation agents to save the expense and inconvenience which would result from compelling

their attendance in Melbourne. I may also add that to be of any assistance to the Commission, your statement should be in the form of a statutory declaration, and I will be grateful to have such a declaration from you at your earliest possible convenience.

Yours faithfully, Secretary to the Commission.

1 .l

( 5) VARious DocuMENTs AND REPORTS-( 1) Extract from the Northern T

Gazette of 2nd May, 1924, contammg names of persons owing land tax for a period of two years. (2) Report by the Commissioner of Taxation to

the Treasurer on the Taxation of C1·own leasehold land. (3) Copy of addendum by Mr. J. Jolly to the 3rd Report of the Royal Commission on


( 4) Report by the Commissioner of Taxation on extensions of time for payment of land tax. ( 5) Copy of question 'by Mr. Scullin, J\LH.R.,

in the House of Representatives, re the amount of Crown leasehold tax outstand­ ing at 30th June, 1924, and the answer thereto by the Treasurer. (6) Copy of reply to question in the Senate by

Senator Grant, re taxes of the Midland Railway Co. Ltd. (7) I"'ist of taxpayers owing very large amounts of tax at 30th June, 1924.-Presented by

Mr. Scullin. (8) Copies of Seventh and Eighth Annual Re­ ports of the Commissioner of Taxation. (9) Copies of Budgets, 1910-11 to 1924-25. (10) Taxation Department file of Mr. J. J·olly's

complaint to the Prime 1\1:inister regard­ ing the treatment received by him from the Commissioner of Taxation, and the latter's report thereon. (11) Statement of procedure in regard to lodg­

ment and assessment of land tax returns, and collection of tax. (12) List of Mr. J. Jolly's clients lodging returns at Central Office and Victoria.

(13) Jjst of officers who performed the duties of Deputy Commissioner, Central Offiee, from 1911 to 30th J nne, 1924. (14) Statement of land tax paid by Sir S ..

Kidman from 1910-11 to 1920-21. (15) Summary of land tax outstanding at the close of each financial year 1913 to 1924, as shown in the Budgets. ( 6) REPLIES FROM Ex-EMPLOYEES. (7) STATUTORY DECLARATIONS FROM DEPUTY CoMMIS­



By Authority: H. J. GREEN, Government Printer, Melbourne