Rex v Cronk (Cr. R. 64/1931.)
Rex v Cronk (Cr. R. 64/1931.) [1931] EACA 32 (1 January 1931)
The court held that the statutory phrase 'tax last payable' as used in section 13 of the Non-native Poll Tax Ordinance must be interpreted to mean the tax for the current year. This interpretation is necessary because, if the phrase referred only to the preceding year's tax, there would be no authority to require production of the receipt for the tax currently due. Since the accused was asked to produce his 1930 receipt in 1931, and the law only empowered the collector to require production of the current year's receipt, the conviction was not sustainable. The court agreed with the Resident M…
Source excerpt
- Poll Tax Offences
- Statutory Interpretation
- Production Of Documents