Colonial Cases
Municipal Council v. Stibolt, 1865
[taxation]
Municipal Council v. Stibolt
Danish Consular Court, Shanghai
19 December 1865
Source: The North-China Herald, 23 December 1865
HIS DANISH MAJESTY'S CONSULAR COURT.
Shanghai, Dec. 19th, 1865.
Before W. KESWICK, Esq., H.D.M.'s Acting Consul.
THE MEMBERS OF THE MUNICIPAL COUNCIL versus N. STIBOLT.
MR. JOHNSTON, Clerk to the Council: - I am instructed by the Municipal Council to hand in a statement to the Court of certain amounts due for Taxes by Mr. Stibolt.
STATEMENT.
House Tax. Special Rate .................................. Tls. 16
House Tax for the quarter ending
30th June, 1865 10
30th September, 1865 10
31st December, 1865 10
Tls. 46
Frequent applications have been made to Mr. Stibolt for payment.
Mr. STIBOLT admitted that applications had been made for payment, and that the accounts were in order; but thought that before paying the special rate, the road adjoining his house should be put in what he considered proper repair.
THE COURT: - The taxes claimed are legally imposed, the item being admittedly correct. An objection such as that brought forward by the Defendant could not be entertained; questions as to road repair being for the consideration of the Council. The Court therefore adjudges the Defendant to pay the amount into Court at once, with costs.