Appeal Dropped

BSI Tax Challenge Appeal Dropped

r[E appellant in the case R. C.

Symes Pty. Ltd. v. the Attorney- General of the British Solomon islands Protectorate has discon inued his appeal.

The appeal was against the judg nent of the Judicial Commissioner, lelivered in Honiara in May this r ear, that the Income Tax Regula ion was valid.

The appeal was to have been leard before the Supreme Court, Tji, on October 15.

Last year, acting on the advice f one of Australia’s leading con titutional lawyers, some persons in he British Solomon Islands refused d pay their income taxation, and iter, through Mr. R. C. Symes, hallenged the legality of theregula ions under which the Administra ion of the BSIP imposes taxation n incomes.

The challenge hinged on the owers conferred on the Western acific High Commission by the acific Order-in-C ounc i 1, 1893, hich gave power to the HC in five Lrections, namely: Control of risons; control of immigration; ower to compel the lodgment of jturns of imports and exports: Dservance of treaties; power to gislate for peace, order and good Dvernment.

The question appeared to be how ir could the fifth power be in :rpreted as giving the right to tax.

The case was heard before Judicial ommissioner W. T. Charles, in oniara, in April. His reserved de sion, delivered on May 11, was to le effect that income taxation was ilid within the legislative power mferred by the Order-in-Council : 1893.

Mr. C. L. D. Meares, QC, of- Syd 3y, instructed by Mr. P. F. Galvin, ew to Honiara to represent the Dpellant.