SUPREME COURT.

Dominion, Volume 6, Issue 1718, 8 April 1913, Page 9

SUPREME COURT.

1 \ THE DEATH DUTIES ACT, 1909. i | BEFORE FULL BENCH. 1 — | Tho .Supreme Court was occupied all 1 tiay yesterday with the further hearing 1 of tho case stated by the Commissioner 1 of Stamps, under Section GO of the Death Duties Act, 1909, concerning Hie will of tho lato Edward Joshua Riddiford, who died on May 2, 1011. On account of tho importance of the issue, tho case had been selected for a Full Bench. It camo on last Friday afternoon before the Chief Justice (Sir Robert Stout), Mr. Justice Williams, Mr. Justice Dennisfon, Mr. Justico Edwards, Mr. Justice Cooper, and Mr. Justice Chapmnu. The appellants were Eleanor Caroline 1 Riddiford, Edward Vivian Riddiford, Daniel' Henry Strother Riddiford, Eric Leslie Riddiford, and Oliver Ashby 1 Bunny,' the executors of the will of Edward Joshua Riddiford, deceased. Tho respondent was tho Commissioner of Stamps! . V Mr. C. P. Skerrett, K.C., with Mr. M. Myers, appeared for the appellants, while tho Attorney-General (the Hon. A. L. Herdman), with Mr. H.'H. Ostler, of tho Crown Law Office, appeared for the Commissioner of Stamps. Particulars of the special case were published on Saturday. Over ,£IOO,OOO had been claimed by the Crown as gift and death duty on tlie'estato of the lato Mr. Riddiford, and the appellants, 'being dissatisfied with the assessment, required tho Commissioner of Stamps to suite a case for the opinion of the Supreme Court. The amount involved was represented by the difference between the sum of >089,240 (claimed by the-'Crown) and • the sum of .£51,000 (as reckoned by the. appellants). Tho sum of .689,210 was exclusive of an amount of .£12,238 previously paid in gift duty. Mr. Skerrett's. argument, which commenced on Friday afternoon, had not concluded at 4.40 "p.lll. yesterday, when the Court adjourned until this morning.