Lord Dunedin :-

On 6th June 1917, Mr. A. Friend, York Street, Sydney, put a cheque drawn by himself on the Australian Bank of Commerce for £786. 18s. 3d. into an envelope along with some other cheques drawn by other members of his family, and addressed the envelope to the Commissioners of Taxation, George Street North, Sydney. He gave the envelope to a clerk to deliver, and the envelope was duly delivered by being placed in a box put for the purpose of receiving such letters in the Taxation Department. The cheque was in payment of an assessment for income tax and was in the following terms:- "pay 053 or bearer the sum of £786 18s. 3d". It was crossed with the word "Bank" that is to say, generally not specially. The figures "053" correspond with the final figures on the number of the cheque and this method of filling up a bearer cheque seems to be a common habit in Sydney. Attached to the assessment notice sent to Mr. Friend there is the following instruction :-

"Collectors will not call for payment of taxes, but the taxpayer should (a) pay the tax at the Taxation Office, George Street North, Sydney, in cash or bank notes, cheques or postal notes, payable in New South Wales; or (b) re