It is the custom of Europeans, (says the Southland News), ladies excepted, to show respect for the law by removing the hat when in court. Some of the Oriental people, however, attain the same end by removing their boots. This morning au Indian hawker entered the court for the purpose of obtaiuing a license from the Resident Magistrate. He wore a closely fitting hat, like a smoking cap, and came forward smiling. The peremptory order "Take off your hat" came from a gentle man in blue, but was unheeded, and in less time than it takes to tell it the hat was removed from the Hindoo. For a moment he looked bewildered, and then explained in broken English, that it was considered an insult in his country to enter a Court with the hat off. On the subject of the boots he was silent, but His Worship considerately allowed him to replace his cap, aud the license was thereafter granted. A memorandum as to the assess ment of incoire has been prepared by the Commissioner of Taxes, and copies are to be forwarded to the post offices throughout the Colony. The circular points out it ia not intended to insist that persons whose income is less than £2OO should send in a return, but any person whose income is more than £2OO will be bound to furnish a return upon special demand being made upon him to do so. The return of a firm must be distinct from that of individual partners, and will include all gains and profits of the firm as provided by the Act. Sums drawn by a member of a firm in lieu of salary or wage 3 cannot be deducted as part of the outgoings and expenses of the firm in its return of income, and neither can any drawings by a partner, whether weekly, monthly or yearly. This rule, of course, applies to the division of profits. Indi vidual partners should not include in their private returns any sums received by Xhem as above. As this is the first assessment for income tax in New Zealand will be made to avoid causing what might appear to be unnecessary inconvenience or trouble to companies, firms and persons carrying on large business. 