LAW REPORTS.

Dominion, Volume 6, Issue 1719, 9 April 1913, Page 5

LAW REPORTS.

SUPREME COURT. THE DEATH DUTIES ACT, 1909. PJ.DDJ.FORD ESTATE. : The, Supreme Court was again occupied all day yesterday with the further hearing of the cafe staled by the Commissioner of Stomps, under Section CO of tho Death Dntirs Act, 1909, concerning tho will of the Into-Edward Joshua'liiddiford, who died on May 2,-1911. On account of the importance of tho issue, tho case had been selected l'or a Pull Bench. It iirst canio on last Priday afternoon before the Chief Justice (Sir Robert Stout), Mr. Justice Williams, Mr. Justice i)enniston, Mr. Justice Edwards, Mr. Jus-, tice Cooper, and Mr. Justice Chapman. The appellants were Eleanor Caroline Kiddifonl, Edward Vivian Eiddiford, Daniel Henry Strother Eiddiford, Eric Leslie Uiddn'ord, and Oliver Ashby Uunny, the executors of. the will of Erfward. Joshua .Uiddiford, deceased. 'l'ho respondent was the . Commissioner of -Stamps. .. Mr. Ci P. Skcrrett, K.C., with Mr. M. Myers, appeared for, the. appellants, while the Attorney-General (the Hon. A. L. lierdman),'with Mr. H. H. Ostler, of the Crown Law Office, appeared for the Commissioner of Stamps. ■Particulars of . tho special case were published on Saturday. Over .£IOO,OOO had been claimed by the Crown as gift and death duty on tho estate of tho lat-o Mr. Uiddiford, and the appellants, being dis- • satisfied with the assessment, required the Commissioner of Stamps to state a "case for the opinion of tho ■ Supreme Court. Tho amount involved was represented by the difference between the sum of i8D,210 (claimed by the Crown) and the sum of £51,009 (as reckoned ,by. thb appellants). The sum of .£89,2-10, was ex-. ; elusive of an amount of 4:12,238 previously paid in gift duty. . Mr. Skerrett's opening address, which commenced on Friday afternoon, concluded shortly after midday yesterday, and Mr. Myers, who followed, addressed tho Court until 3.20 p.m. The Attorney-General was still addressing the C'onrt at 4.30 p.m., and the adjournment was then taken until half-past ten o'clock this morning.