Borthwick & Sons (Limited) v Commissioner of Taxes - (1909) 29 NZLR 321

Revenue — Income-tax — Non - resident Trader — Refusal to make Returns — Assessment by Commissioner — Whether 5 per Cent. the Irreducible Minimum — Right of Appeal — Duty of Magistrate — "The Land and Income Assessment Act, 1908," Sections 10 (f), 19, 22.