A (2) 22
4. This however has not yet been done and the practice during the last few years and followed in 1930 has been to deduct such profits from the assessable revenue and credit that portion of it which under the Secretary of State's ruling is due to the Military to a "Suspense Account Military Contribution."
5. An appeal against the ruling was made in Governor's despatch No. 400 dated 10th September 1929 but to this there has been no reply.
6. Owing to the large number of sales of investments in 1930 this liability has risen during this year from $556,129.30 to $926,276.87 and the matter becomes of some importance and in the absence of instructions to the contrary this amount should be paid to the Military.
7. With regard to the overpayments recovered in respect of previous years I agree that it is illogical that the Military should profit by accidents of accounting but so long as the law stands as it is and "gross receipts", with certain specified exceptions, remains the basis of calculation of Military Contribution I do not see how I can pass the exclusion even of these recoveries. I do not think this point has been submitted before but I imagine there would be little difficulty in obtaining authority for the exclusion.
(Sgd.) P. L. COLLISSON,
Auditor.
19.5.31.
Hon. C. S.
I regret I do not agree with Auditor.
2. Para. 5 of his minute gives the position and I do not propose to advise Government to depart from the procedure followed during the last few years pending definite instructions from the S. of S. Our case has been put up, a reply is awaited.
3. Regarding para 7, O.P.R. this question as you will remember has already been referred to the S. of S. together with other points dealing with the assessment for Military Contribution and may be a reply to all our submissions will come along shortly. In the meantime no action is necessary. I am strongly opposed to making any payment to the Military as the Auditor suggests in his para. 6.
(Sgd.) Edwin Taylor,
Treasurer.
20.5.31.
- A (2) 22
4. This however has not yet been done and the practice during the last few years and followed in 1930 has been to deduct such profits from the assessable revenue and credit that portion of it which under the Secretary of State's ruling is due to the Military to a "Suspense Account Military Contribution.
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5. An appeal against the ruling was made in Governor's despatch No. 400 dated 10th September 1929 but to this there has been no reply.
6. Owing to the large number of sales of investments in 1980 this liability has risen during this year from $556,129.30 to $926,276.87 and the matter becomes of some importance and in the absence of instructions to the contrary this amount should be paid to the Military.
7. With regard to the overpayments recovered in respect of previous years I agree that it is illogical that the Military should profit by accidents of accounting but so long as the law stands as it is and " 'gross receipts", with certain specified exceptions, remains the basis of calculation of Military Contribution I do not see how I can pass the exclusion even of these recoveries. I do not think this point has been submitted before but I imagine there would be little difficulty in obtaining authority for the exclusion.
(Sgd.) P. L. COLLISSON,
Auditor.
19.5.31.
Hon. C. S.
I regret I do not agree with Auditor.
2. Para. 5 of his minute gives the position and I do not propose to advise Government to depart from the procedure followed during the last few years pending definite instructions from the S. of S. Our case has been put up, a reply is awaited.
3. Regarding para 7, 0.P.R. this question as you will re- member has already been referred to the S. of S. together with other points dealing with the assessment for Military Contribution and may be a reply to all our submissions will come along shortly. In the meantime no action is necessary. I am strongly opposed to making any payment to the Military as the Auditor suggests in his para. 6.
(Sgd.) Edwin Taylor,
Treasurer.
20.5.31.
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