CIVIL BUSINESS.

Dominion, Volume 4, Issue 978, 19 November 1910, Page 14

CIVIL BUSINESS.

■ THE ABSENTEE TAX CASE. Mr. .Justico Cooper was to have def livered liis reserved judgment yesterday " in the absentee tax case, trustees in the . estate of W. H. Levin,' deceased, v. the Commissioner of Taxes. A fresh, debatable point arose,- however, which 3 necessitated a further postponement of *■ the Court's decision. ' Mr. AY. H. D. Bell appeared for the p.laintiff, and Mr. H. H. Ostler for the Commissioner of Taxes. In tho course of . Mr. Bell's argument , when the caso was last before the ' Court, Mr. Justico Cooper remarked , that ,it would follow on counsel's J. argument that in every: case whero a / joint owner, being an absentee, owned ; no separate land, ho would cscapo the . penalty of being an' absentee. Mr. ' Bell admitted thinking that a''.proper calculation would havo that effect in J every case. v | This admission Mr. Bell now asked leave to withdraw. He had discovered | since the hearing.i that ...although the ( calculation, worked out- as ho had suggested it should-be, ■ had' tho effect ! stated in tho present caso, it would not bo so in all cases. He therefore asked leave .to lay his argument ok this point before his Honour, ero the latter delivered judgment. His Honour gavo tho desired consent, although ho added, "I must say that I thought your admission was perfectly right.at tho time." Continuing, his Honour desired . that Mr. Bell's argument 011 tho point raised, and Sir. Ostler's reply to .the same, should be forwarded to him at Auckland. Probably the judgment would be forwarded to the* Chief Justice or tho Registrar of tho Court.