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CHARGE OF CUSTOMS
EVASION.
VERDICT AGAINST THE DEPART-
MENT.
Melbourne, September 21.
In the District Court to-day John Wyatt,
described as a Australian agent for a Sun-
day-school union, was proceeded against on
the information of Detective-Inspector
Christie, of the Customs Department, un-
der section 236 of the Customs Act, 1901,
for having caused a false entry to be made
in connection with the importation of 1,000
family albums, which were described as
picture-books, and also under section 234
of the Act with being directly concerned
in the commission of that offence.
Mr. Maxwell, who prosecuted for the
Crown, explained that under heading of
"Stationery, manufactured," a duty of 25
per cent, ad valorem was collected on
albums, including birthday, scrap, motto,
and character albums. The particular line
of books on which the defendant attempted
to evade duty was described on the cover
as "Our Own Family Album and Register
for Photos, and Autographs," a book which
there could not be the faintest doubt was
dutiable. In May, 1904, the defendant,
as agent for the London Sunday-school
Union, got two orders for these albums -
one for 1,000 copies and another for 500
copies - and made an arrangement by which
the first number should be included in an
invoice for goods consigned to the Sunday-
school Union in Victoria, not as family
albums, but as picture-books, which come
into the Commonwealth free of duty. The
nature of goods, however, was discovered
by the department. The original order
for the books was obtained from London,
and found to be made out on form 142,
which was missing from Wyatt's order-
book. The order read "One thousand
family albums, 7d. net; invoice as picture-
books. - John Wyatt."
The defendant, under cross-examination,
said that the London Sunday-school Union,
for which he was agent, always invoiced
picture-books as "picture-books."
Mr. Maxwell - If you regarded these
albums as picture-books, why did you give
instructions to the union to invoice them
as "picture-books?" - To facilitate the pass-
ing of the entry at the Customs.
You knew that if you called them albums
duty would have to be paid? - No.
Then why did you do it? - Because many
picture-books have been charged duty
wrongfully.
Did you not have them invoiced as pic-
ture-books to prevent the case in which
they were packed, being opened on the
wharf? - Yes, but not with the intention
of evading the payment of duty.
Evidence was given by L. Slade (Melville,
Mullen, & Slade), A. Pike (Cole's Book
Arcade), J. Symons (George Robertson and
Co.), J. Lock (Diocesan Registry), J.
Arbuckle, and J. Ingram, all of whom said
that they regarded the book as a picture-
book, and that as such it should be admit-
ted duty free.
Mr. Dyer, in dismissing the case, said
the defendant had evidently thought the
book was a picture-book, and got it in-
voiced as such to prevent any delay in get-
ting it through the Customs, and not with
the intention of defrauding the Customs.
Mr. Matthews asked for £10 10/ costs
against the department, which were al-
lowed.
$