A 24
There were 109 convictions in connexion with Stamp Duty offences as compared with 107 during 1936.
One appeal against a claim by the Estate Duty Commissioner was heard by the Privy Council during the year and was dismissed.
The Estate Duty Commissioner imposed penalties amounting to $6,284.20 during 1937, as compared with $63,257.85 in 1936.
Statistics of penalties inflicted by the Collector of Stamp Revenue during 1937 are not available. These will be kept in future.
There were no prosecutions or penalties under the Betting Duty or Entertainment Tax Ordinances during the year.
Statistical summaries of Stamp Duty and Estate Duty receipts are shown in the appendices to this report.
D. KELVIN-STARK,
Superintendent of Inland Revenue.
10th February, 1938.