By 9th December there had been 93 Purchase Tax prosecutions, of which 29 related to the more serious aspects of evasion and fraud, and 64 for failure to make returns by the due date. These 29 cases involved nearly £40,000 in tax and cost the offenders in fines alone over £12,000. In addition, nine of the offenders were sent to prison for from three to eighteen months. About 300 other special cases have been dealt with otherwise than by prosecution, resulting in the recovery of nearly £150,000. This, of course, is in addition to the day-to-day treatment of a large number of cases relating to late payment of tax and the like, involving considerable sums of money.