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15,410
PUBLIC RECORD OFFICE
C.O.885
Reference :-
13 PUBLIC RECORD OFFICE, LONDON
ALLY WITHOUT PERMISSION OF THE BE REPRODUCED PHOTOGRAPHIC- COPYRIGHT PHOTOGRAPH-NOT TO
SIR,
No. 97.
(LEEWARD ISLANDS.)
LAW OFFICERS to COLONIAL OFFICE.
Royal Courts of Justice, August 3, 1887. We were honoured with Mr. Wingfield's letter of the 9th ultimo, stating that
he was directed by you to transmit to us a copy of a despatch from the Governor of the Leeward Islands, together with copies of the Dominica Acts referred to in it; and to request that we would favour you with our opinion on the following points :-
1. Whether public officers receiving salaries direct from the Treasury of Dominica were liable to income tax on their salaries?
2. Whether officers of the Federal Government of the Leeward Islands were liable
to income tax in respect of the proportion of their salaries which was contributed by Dominica, and, if so, whether the amount of such income tax should be deducted from the proportion of the salaries payable to the Federal Government?
3. Whether a Federal officer resident in Dominica (e.g., Mr. Pemberton, the second
puisne judge) was liable to income tax-
(a) On the whole of his salary; or
(b) On the proportion contributed by Dominica?
We have taken the matter into our consideration, and, in compliance with the request contained in Mr. Wingfield's letter, have the honour to
Report
1. That in our opinion public officers receiving salaries direct from the Treasury of Dominica are liable to income tax on their salaries. The words of section I. of the Act of 1879 are quite clear on this point.
2. We are of opinion that officors of the Federal Government of the Leeward Islands, who do not reside in Dominica, are not liable to income tax in that Presidency ·
in respect of any portion of their salaries. If they were so liable the amount could not be deducted from their salaries, as those are not paid by any official in Dominica, that Presidency only contributing to a fund by means of which the Governor discharges these and other liabilities of the Federal Government.
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3. A federal officer resident in Dominica, (as for instance Mr. Pemberton) is, in our opinion, liable to be there assessed on the whole of his salary. We do not entertain any doubt that the second section of the Act of 1886, which confirms and explains, but does not limit the first section of the Act of 1879, applies to his case. person residing in the Presidency, and receiving annual profits or gains from his profession and employment as a judge, and he is thus brought within the section.
It appears to be suggested that judges, not residing in Dominica, would, under the latter part of this section 2 of the Act of 1886, be chargeable in that Presidency upon some part of their income, and that such part might be ascertained by taking the proportion of their judicial income which is contributed by Dominica. We do not think this contention can be upheld. Its results would be, assuming that the other Presidencies have income tax Acts similar to those of Dominica, to render a judge residing in Dominica liable to pay in that Presidency upon the whole of his income, and to be taxed a socond time in the other Presidencies upon 13th of that income. This was clearly never intended, and we do not think that the judicial incomo can be separated into different fractions, and that each fraction can be said to be the profits of professional employment carried on in a particular Presidency.
In our opinion the judge is chargeable only in the place where he resides.
The Right Honourable,
Sir Henry Holland, Bart., M.P.
We have, &c.
(Signed) RICHARD E. WEBSTER.
EDWARD CLARKE.
A SHI69.-23. 25.-8