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23

no returns had yet been rendered in respect of 1947/48. It

is certain that many of these cases of apparent default are

merely the result of duplication of files due to differences

in the translation of firm names. Such lđuplications are con-

tinually coming to light. Others in this total who are not

necessarily defaulters are some hundreds who have only recently

been recorded by the department, over 2,000 new files having

been opened in the last three months of the year. In at least

700 of these cases returns were not due to be received until

after 31st March, 1948. It cannot be denied, however, that

cases of actual default have takentplace, although default is

by no means always deliberate. Broppietors of junks, for

example, may not visit the Colony for long periods. Other

cases are belived to be small businesses which have closed

down.

20.

In the remaining 17,699 cases returns have been

rendered. The preliminary scrutiny of 9,250 of these returns

had been completed by 31st March, 1948, whilst 8,449 were

still under correspondence. Of those scrutinised, 816 cases

were found to be definitely exempt, by reason of confirmed

losses, non-trading, operation only outside the Colony or

other causes. The remaining 8,434 were listed for more

detailed examination and assessment in due course. The total

profits returned in these cases amounted to $196,196,982,

made up as follows :-

730 returns $102,879,150 93,317,832

Corporations Businesses -7704

8434

#1

$196,196,982

the average profits being:

Corporations Businesses

$140,930 12,113

21. of the cases listed for assessment 946 cases were

actually assessed, although in a number of cases assessment

was provisional only and made at the request of taxpayers who

were anxious to discharge their liability as soon as possible.

Included in this total are a number of instances in which the

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