The Taxation Act.-1884. default in furnishing any return, or if the Commissioner be not satisfied with the return furnished by any taxpayer, the Commissioner may make an assessment in such sum as, in the Commissioner's judgment, ought to be charged by virtue of this Act, and thereupon shall forthwith give notice thereof to the taxpayer to be charged, and such additional assessment shall be subject to appeal, but the taxpayer shall not be entitled to any costs on such appeal. PART XV. 68. If the Commissioner shall be dissatisfied with any return Commissioner, if furnished by any taxpayer under this Act, he may make further dissatisfied, may make inquiry and summon inquiry, by writing, and if the Commissioner shall not, within witnesses. fourteen days, receive any answer, or shall receive an answer which shall not be satisfactory to the Commissioner, it shall be lawful for him, by warrant under his hand and seal, in a form to be prescribed, to require such persons as he may think fit to attend before him at his office, or at such place nearer to the residences of such persons as he may think fit, and to produce such books, papers, documents, and evidences touching the assessment in question as may respectively be in their custody or control, then and there to be examined by the Commissioner touching the said assessment. attend. 69. Every person so summoned, on being tendered such sum as Party summoned to he would be entitled to as a witness on a trial at the Criminal Sittings of the Supreme Court, shall be bound to obey the exigency of the said warrant, and to answer truthfully all questions on such examination, and, in default thereof, the person so failing, without lawful excuse, shall, upon conviction, incur a penalty not exceeding One Hundred Pounds. diminished profit. 70. If any taxpayer charged with income tax shall prove to the Allowance on satisfaction of the Commissioner that the income of such person during the year for which the computation was made fell short of the sum in respect of which the tax shall have been computed, the Commissioner shall cause the assessment to be amended accordingly, and the sum overpaid upon such first assessment shall be refunded to such person by the Treasurer: Provided that application for refund shall be made within three calendar months after the overpayment. 71. In every case of the adjudication of a fine or pecuniary penalty under this Act, and of the non-payment thereof, any Justice of the Peace may commit the offender or person making default in payment to any gaol in the said province for any time not exceeding six calendar months; the imprisonment to cease on payment of the sum due, and the costs of such proceedings as may have been taken for the recovery thereof; but this section shall not affect any remedy under the said Ordinance No. 6 of 1850. 72. Every proceeding under this Act for any omission, default, offence, or act to which any penalty is attached, where no other mode of proceeding is by this Act provided, may be had and taken before, C-323 and Punishment in default of payment of penalty. Proceedings to be taken under Ordinance No. 6 of 1850. PART XV. Proceedings on appeal. Action against officers, &c. Evidence. Contracts. The Taxation Act.-1884. and be heard and determined in a summary way, by any Special Magistrate or two Justices of the Peace, under the provision of an Ordinance of the Governor and Legislative Council, No. 6 of 1850, intituled" An Ordinance to facilitate the Performance of the Duties of Justices of the Peace out of Sessions with respect to Summary Convictions and Orders," or of any Act now in force or hereafter to be in force relating to the duties of Justices of the Peace with respect to summary convictions and orders, and all convictions and orders made by such Magistrate or Justices may be enforced as in the said Ordinance or in any other Act as aforesaid is or shall be provided. 73. There shall be an appeal to the Local Court of Adelaide of Full Jurisdiction only from every conviction by any Special Magistrate or Justices for any offence against this Act, and from every order dismissing any information or complaint, or from any other order made by such Magistrate or Justices under this Act, and the proceedings on such appeal shall be conducted in manner appointed by the said Ordinance, No. 6 of 1850, for appeals to Local Courts, or any Act to be hereafter in force regulating such appeals ; but the Local Court of Adelaide aforesaid shall have power to make such order as to the payment of the costs of the appeal as it shall think fit, although such costs may exceed Ten Pounds. 74. In all actions brought against any officer or person for anything done in pursuance of this Act or in the execution of the powers or authorities thereof, such action shall be brought in the Local Court nearest to the place within which the cause of action shall have arisen, and the defendant in such action may plead the general issue and give this Act and the special matter in evidence at any trial to be had thereupon. 75. The production of the Government Gazette containing any regulations purporting to be regulations under this Act, or any notice purporting to be published by the Commissioner in pursuance of this Act, or any notice of the appointment of any officer under this Act, shall be conclusive evidence of such regulation, publication, or appointment, and the production of any assessment-book or of any document under the hand of the Commissioner, purporting to be a copy of or extract from any assessment-book, shall be conclusive evidence of the making of the assessment, and except in the case of proceedings in appeal against the assessment, when the same shall be prima facie evidence, shall be conclusive evidence that the amount and all the particulars of such assessment appearing in such book or memorandum, are absolutely correct. 76. No contract or covenant heretofore made or executed shall bind any party to relieve any other party of the burden or incidence of any tax for which such last-mentioned party is made liable under this Act, nor shall any future contract or covenant so bind unless the tax in question is expressly mentioned in such contract or covenant. 77. No The Taxation Act.-1884. 77. No statute of limitation shall bar or affect any action or remedy for recovery of taxes. In the name and on behalf of Her Majesty, I hereby assent to PART XV. No statute of limitation to apply. Adelaide: By authority, E. SPILLER, Government Printer, North-terrace. An Act to further amend the Law of Inheritance. BE it [Assented to, November 14th, 1884.] E it Enacted by the Governor-in-Chief of the Province of South Preamble. Council and House of Assembly of the said province in this present Parliament assembled, as follows: 1. This Act may be cited as "The Intestate Married Women's Short title and Real Estates Distribution Act," and, except so far as inconsistent incorporation. therewith, this Act shall be incorporated and read as one with "The Intestate Real Estates Distribution Act, 1867," hereinafter referred to as the "said Act." 2. The meaning assigned by the said Act to the word "lands" Interpretation. shall extend to include lands held by or for any married woman, and whether for her separate use or otherwise. 3. All lands which any married woman shall die seized or possessed of, or entitled to, without devising the same, or which she shall only partially devise, and which at the time of her decease she had, or, but for her coverture, she would have had power to devise, shall pass to and become vested in the personal representative of such married woman if undevised absolutely, or, if partially devised, then subject to such partial devise; and such personal representative shall hold the said lands, and the unapplied proceeds of such lands in case the same shall be sold, for the purposes mentioned, and subject to all the provisions contained in the said Act, and applying to lands passing to and becoming vested in a personal Undevised lands of married women to pass to personal representative. |