LAW REPORTS.

Dominion, Volume 6, Issue 1559, 1 October 1912, Page 3

LAW REPORTS.

COURT OF APPEAL. THE DEATH DUTIES ACT, 1909. CASE EE-ARGUED. Court of 'Appeal sittings commenced yesterday, tho Chief -Justice (Sir Robert Stout) presiding. Associated witli him were Mr. Justice Williams, Mr. justice Edwards, Mr. Justice Cooper, and Mr. Justice.Sim. Certain phases of the Death Duties Act, 1909, 'came before tho Court in the' case of Beetham and Elgar v. Holmes and others, which had been heard last session, but which the Court had directed should be reargued yesterday. The case origina'lly'.came before the Supreme Court at Masterton, in tho form of an originating summons arising out of the will of the late Henry Holmes, sheepfarmer, of Matahiwi, near Masterton. Tho Chief Justice ordered that the summons be removed into tho Court of Appeal for argument. Particulars'of. the case have been published previously. The. final balance,-of the estate of the deceased was assessed by the Commissioner of Stamps at =E62,487 and the estate duty thereon amounted to .£6040.' The widow's succession was assess-, ed at ,£46,4+2, on which .£928 is due as succession duty, while the succession of three infant children was assessed at ■£14,316, and on this no succession duty is charged. Other successions not concerned in the'proceedings were assessed at J21725. The. Court Was by the trustees to decide asj to the manner in which the estate duty and tho succession duty were- to be apportioned among the several successors of ■ the deceased. Mr. G. H. Fell appeared for the plaintiffs, While: Mr. A. .Gray, with Mr. M. Myers, appeared-for the defendants. After hearing argument, tho Court reserved decision. ? ' LIST OF BUSINESS. Monday, October 7. The Native' Land Court' Act, 1894, re Mangatainoka IB.C. No. 2. Monday, Oct-ober 14. The North. Canterbury Hospital and Charitable Aid-Board v.-tho Ashburton Hospital, and Charitable Aid Board. J Other. Cases. Other , fixtures' will be made this morning. The other . cases on. the list are as follow:— . ' Tho Merchants' Association of New Zealand v. H.M.'the King. The Administration Act, 1908, and re Wm. James Adolphus Dickens, deceased. • Solicitor-General v. Tokcrau District Maori Land Board and others. Charles Bowles v. Sarah Armstrong. H.M. the King v. Martin. William Tier. Tha Commissioner of Stamps v. David Peat. The Law Practitioners Act, 1908, and re Cecil Moore Townsend. Eraser, Ramsay (N.Z.), Ltd., v. de. Renzy. < M'lvenzie v. Harcourt and Co. ; . The Commissioner, of Stamps v. Finch. Ptarce v'. Hare Rakina Te Awe Awe.