Income Tax.


same the Magistrate may, by warrant under his hand, commit
such person to prison without hard labour, there to be kept
until payment be made of the tax charged or security given
to his satisfaction for payment thereof together with such fur-
ther sum as he may adjudge to be reasonable for the cost and
expenses of apprehending and conveying such person to prison,
where he shall be detained and kept according to the tenor and
effect of the warrant:

 Provided that the order of the Magistrate committing
such person aforesaid to prison shall be made in open Court:

 Provided also that no imprisonment under this section
shall operate as an extinguishment of the tax charged.

 Proof of the means of the person making default may
be given in such manner as a Magistrate may think just, and
such person aforesaid and any witness may be summoned and
examined under the Criminal Code.
 (3) A Magistrate may issue his warrant to the Superin-
tendent of Prisons directing the liberation of any defaulter,
and, on receipt thereof the Superintendent of Prisons shall
forthwith release and discharge such defaulter out of custody,
unless he is under detention for some other cause than that set
forth in the warrant of commitment.

 82. (1) If in any particular case the Comptroller has
reason to believe that a person who has been assessed to tax
may leave the Colony before such tax becomes payable without
having paid such tax, he may by notice in writing to such
person demand payment of such tax within the time to be
limited in such notice. Such tax shall thereupon be payable
at the expiration of the time so limited and shall, in default of
payment unless security for payment thereof be given to the
satisfaction of the Comptroller, be recoverable forthwith in
the manner provided by this Ordinance.
 (2) If in any particular case the Comptroller has reason
to believe that tax upon any chargeable income may not be
recovered, he may at any time and as the case may require-
 (a) forthwith by notice in writing require any person to
 make a return and to furnish particulars of any such
 income within the time to be specified in such notice,
 and


Recovery of tax
from and
assessment of
persons leaving
the Colony.


No. 21.


1967.