(b) That the other party or his counsel or attorney had full opportunity of cross-examining the witness, and (c) That (i.) The witness is dead, or so ill as to be unable to travel; or, (ii.) After such search or for such reason as the court deems sufficient, he cannot be produced by the party tendering the deposition. [Same Act, s. 13.] PROHIBITION; CASE STATED BY JUSTICES. Instead of appealing to Quarter Sessions in the manner previously indicated, the party convicted, etc., may apply to the Supreme Court for a rule or order calling on the Justice or Js. and the prosecutor and complainant to show cause why a prohibition should not issue to restrain them from proceeding, or further proceeding, upon the conviction or order in question. [14 Vic., No. 43, s. 12.] And where it is contended that the decision of the Justices was erroneous in point of law, either party to the proceeding may apply in writing within a limited time after the determination requesting the Justices to state and sign a case for the opinion of the Supreme Court, which may reverse, affirm, amend their determination, etc. [45 Vic., No. 4, s.s. 1 and 5.] ORDER FOR DELIVERY OF GOODS ILLEGALLY DETAINED. or On complaint to a Justice by the person claiming the right to the property or possession of any goods unlawfully detained (the value of which does not exceed £20, and not being deeds or papers relating to property of greater value than £50) he may summon the person complained of and inquire into the matter. And if it appears to the Justice hearing the case that such goods have been detained without just cause, after due notice of the claim made by the complainant, or that the detainer has a lien, etc., for the payment of money or performance of some other act by the owner, he may order delivery to the owner either absolutely or upon tender of the amount appearing to be due-which he may determine or upon performance, or tender and refusal of the performance, of the act for the performance of which the goods are detained as security. Upon neglect or refusal to deliver up the goods in the terms of the order, the detainer shall forfeit to the party aggrieved their full value not exceeding £20—as determined by the Justice; a further order may at the same time be made (conditioned to take effect upon such neglect, etc., as aforesaid) such as might be subsequently made if the party had neglected, etc., to comply with the order for delivery and had been duly summoned and shown no good cause for his conduct. If no further order is made by the adjudicating Justice it may be subsequently made by any Justice. The offender is, of course, liable to a term of imprisonment proportionate to the sum he was adjudged to forfeit, if he neglect or refuse to comply with the order for delivery. [19 Vic., No. 24, s. 10, and Act 71, 1900, s. 8.] OATHS-AFFIRMATIONS AND DECLARATIONS. The following provisions are made by the "Oaths Act," No. 20, of 1900. Many of these relate to the office of a Justice of the Peace. PROCEDURE WHERE PERSON OBJECTS, ETC., TO TAKE AN OATH. Where a witness in any court, or before a Justice, Commissioner for Affidavits, etc., or a person having to make a statement in any information or complaint or required or desired to make an affidavit or deposition, objects to take an oath, or is reasonably objected to as, or appears, incompetent to take an oath, he may 1. When called as a witness, make the following declaration, viz.: "I solemnly swear that the evidence now about to be given (or the statement now about to be made) by me shall be the truth, the whole truth, and nothing but the truth." 2. In any other case make the following solemn affirmation, viz.: "I -do solemnly, sincerely, and truly affirm and declare, etc." Wilfully false evidence being then given, or a statement false to the knowledge of the deponent being made, the party will be liable to punishment as for perjury, if the evidence, etc., amounts in law to perjury. SUPPRESSION OF EXTRA-JUDICIAL OATHS. No Justice of the Peace or other person authorised to take oaths, etc., shall administer or cause or allow to be received any oath or affidavit relating to any matter or thing of which such Justice, etc., has not jurisdiction or cognisance by virtue of some statute. EXCEPTING 1. Oaths or affidavits made before any Justice of the 2. Oaths in any inquiry before a Justice in the nature of 4. Oaths or affidavits required by the law of other States, STATUTORY DECLARATIONS, HOW TAKEN. J Any Justice of the Peace, notary public, etc., may take and receive the voluntary declaration of any person in either the following forms :— (a) I do solemnly and sincerely declare that— and I make this solemn declaration conscientiously believing the same to be true and by virtue of the provisions of the Oaths Act, 1900. (b) I ——————, of (residence) do hereby solemnly declare and affirm that [facts to be stated according to the declarant's knowledge, belief, or information, severally.] And I make this solemn declaration as to the matter (or matters) aforesaid according to the law in this behalf made and subject to the punishment by law provided for any wilfully false statement in any such declaration. Every Justice of the Peace may take affidavits in all matters pending in any court. As there is some doubt as to what constitutes a "matter pending," affidavits to be used in court are usually sworn before a Commissioner. PROOF OF SIGNATURE, ETC., OF DEEDS, WILLS, ETC. The execution of a will, or the signing, sealing, publication, or delivery of a will, codicil, deed, or other written instrument, may be verified by the declaration of the attesting witness or any other competent witness in either of the previous forms. Wilfully false swearing in an affidavit is punishable as if in open court in a judicial proceeding. OATHS BY CHINESE, ETC. A Chinese may (according to Roscoe) be sworn by requir ing him to break a China saucer, the following words being interpreted to him: "You shall tell the truth, and the whole truth, the saucer is cracked, and if you do not tell the truth, your soul will be cracked like the saucer." The most usual form here is the extinguishing of a lighted match by the witness, followed by a warning to the effect that his soul will go out like the match if he does not tell the truth; the form may vary according to the custom of the tribe to which the witness belongs. A Jew is sworn upon the Pentateuch with his head covered. Land Tax. NATURE AND AMOUNT OF TAX. Land tax is calculated at the rate of one penny in the £ on the unimproved value of the land, after deducting from such value the sum of £240. If the land is under mortgage (except where the mortgagee is deemed to be the owner), the taxpayer may deduct from the land tax a sum equal to the income tax payable for that year upon the interest of the mortgage; such deduction is limited to the amount of land tax due upon the land included in the mortgage. UNIMPROVED VALUE, MEANING OF. By the "unimproved value" of the land is meant the sum for which the fee-simple estate in such land would sell, if offered bonâ fide and under reasonable conditions-assuming the actual improvements (if any) had not been made; in case of C.P. land, of which no grant has issued, the balance of purchase money due the Crown must also be deducted. The unimproved value of lands reclaimed from the sea, etc., or fitted for building purposes by levelling or quarrying or similar works, is the sum for which such land would sell under reasonable conditions, after deducting the cost of reclamation or levelling, etc.—in addition to all other improvements. LANDS EXEMPT FROM LAND TAX. The following lands are exempt from land tax : 1. Crown lands not subject to any right of purchase, and lands held as conditional or special leases or as homestead selections. 2. Lands resumed under any Act authorising such re- 3. Lands vested in the Railway Commissioners. WHAT PERSONS MUST FURNISH RETURNS. An annual return of his or her land and of the mortgages. thereon (if any) must be furnished by the following persons: 1. By every owner of land; this includes every person who is jointly or alone, and whether at law or in equity— (a) Entitled to any estate of freehold in possession; or (b) Entitled to any such estate as last-mentioned -as a married woman, for her separate use, and not through trustees. If the land is vested in trustees they are the proper persons to make the return; or (c) Who is a settlor or other alienator of land comprised in a settlement or other instrument not made bonâ fide; or (d) Entitled to land partly in one and partly in another of the above modes; or (e) Entitled to receive, or in receipt, or, if the land were leased, would be entitled to receive, the rents of any land—whether as beneficial owner, trustee, mortgagee in possession, or otherwise. 2. By the public officer of every company which owns an estate in fee simple in any land in the State. This provision applies equally to all companies or associations-whether corporate or otherwise. 3. By the attorney or agent of any person permanently or temporarily absent from, or resident out of, the State- -such person being the owner of any estate in fee simple in the State. 4. By every trustee, executor, administrator, guardian, committee (of a lunatic) or receiver having authority for the time being to manage, dispose of, or control any land in the State. |