LAW REPORTS.

Dominion, Volume 6, Issue 1720, 10 April 1913, Page 11

LAW REPORTS.

SUPREME COURT. . THE RIODIFORO ESTATE. Argument was concluded in the Supremo Court yesterday in Ihe case stated by the Commissioner of Stamps, under Section GO of tho Death Duties Act, .1909, concerning the will of tho late Edward Joshua Riddiford, who l died on May 2, 1911. On account of the importance of tho issue, tho case was taken before a Full Bench. It first came on last Friday afternoon beforo the Chief Justice (Sir Robert Stout), Mr. Justice AVilliams, Mr. Justice Donuiston, Mr. Justice Edwards, Mr. Justice Cooper, and Mr. Justice Chapman. Tho appellants wore: Eleanor Caroline Riddiford, Edward Vivian Riddiford, Daniel Henry Strother Riddiford, Eric Leslie Riddiford, ■ and Oliver Ashby Bunny, tho executors of tho will of Edward Joshua Riddiionl, deceased. Tho respondent was the Commissioner of Stamps. Mr. C. P. Skerrett, K.C., with Mr. M. 31 vers, appeared for the appellants, while (he Attorney-General (tho Hon. A. L. Herilnian), with Mr. H. H. Ostler, of tho Crown Law Oliicn, appeared for the Commissioner of Stamps. Particulars of the special case wero published on Saturday. Over .£IOO,OOO had been claimed by the Crown as gift and death duty on the estate of the iato Mr. Riddiford, and tho appellants, boing dissatisfied (with the assessment, required tho Commissioner of Stamps to state a caso for tho opinion of tho Supremo Court. Tho amount involved was represented by the differcnco between the sum of .E89,2>10 (claimed by the Crown) and the sum of .£51,000 (as ■ reckoned by the appellants). The sum of .£89,240 was exclusive of an amount of .£12,238 previously paid in gift duty. j Tho hearing concluded at 3.45 p.m. yes- : tcrday, when tho Chief Justice intimated that tho Court would talco time to consider tho matter.