1907] Income Tax 



arrived once more at Wellington, which city I left by 

 rail for the north in the early dawn. But to my 

 astonishment I was waited on at the station by the 

 collector of the Dominion, who presented a bill for my 

 "income tax"! On a blank headed " Income tax for 

 the year commencing on the ist of April, 1907," I 

 was charged i. 45. 6d. (about six dollars) on "an 

 annual income of 49." On the back of the notice was 

 written the following: 



Gross receipts from tour 95.00 



Less traveling expenses 21.17.0 



73-3-0 

 Less personal expenses 6 per week, 4 weeks 24.0.0 



As a matter of fact I had spent only ten days in 

 New Zealand, and had received 10 each for my 

 three lectures in Wellington; that at Canterbury Col- imaginary 

 lege I had cheerfully given for nothing. The whole returns 

 statement, therefore, was a matter of careless guess- 

 work which I naturally supposed could be rectified. 

 I had but a few minutes to consider the claim, how- 

 ever, and so appointed Hislop, who had kindly come 

 to see me off, as my attorney with power to act. 

 Though much vexed at the stupid officialism, he was 

 finally obliged to pay the tax, and asked in return 

 some American books on municipal government. 



But as I waited for the train that same morning, 

 the collector's insistence was mitigated by another 

 state official, who handed me a free pass over all the A free 

 Dominion railways. This I utilized as far as I could pass 

 that is, northward to New Plymouth. Nevertheless, 

 I feel justified in saying that, considering the general 

 type of its population and civilization, New Zealand 



C 239 3 



