LAW REPORTS

Dominion, Volume 9, Issue 2586, 7 October 1915, Page 9

LAW REPORTS

COURT OF APPEAL

QUESTION REGARDING

TAXATION

His .Honour Mr. Justice' Denniston presided on the Court of- Appeal Bench yesterday, and associated with him were Their Honours Mr. Justice Edwards, (Mr. Justice Cooper, and. Mr. Justice Chapman. The oase before the Court was that.of: tho' Commissioner of Taxes v, Alfred Patrick Gorman and Harry Gormin, ail appeal from tho decision of His Honour the.'Chiof Jiistice, (Sir Robert- Stout), who recently''decided that the- Gormans .-..were': not. 'liable for £41 Us. 3d. mortgage !tax on :tho Carlton Club Hotel, Hastings,: for the year ended March 31, 1914.- Tho Solicitor-Gen-enal (Mr. J. W. Salmondj K.C.) appeared for the Commissioner, whilo' Mr. C.. 1 P. Skerrett, K.C:, . with him Mr. E. F. Hadfield, appeared for the Gormans. .

It appeared that in March,: 1914, the agent of the Gormans*' entered into a contract for'.-the';sale; of-the-, Carlton Clul) Hotel, Hastings, y to:'one A. D. Douglas, and it was in connection -with tho amount owing dn the transaction that ..the Gormans wereassessed for mortgage tax, and paid on that account the sum of £41'ils>13d.'They appealed, however, and 5 the tChief Justice decided that the amount on which the tax had been assessed ,Was not actually owing until .April ,6, '1914, "and 'that the sum of £41 lis. 3d. should be refunded to the Gormans ; with*' seven guineas costs." Itvwai against ; 'this ; 'decision that the Commissioner now. appealed. :The argument involved the .questions/' Whether mortgage tax 'and graduated land tax could be collected from the seller of land' in respect, of the same' transaction; and wlietheryland tax could be collected from the .buyer-bf the same land?..,'.: Decision was reserved. ' A SOLICITOR'S CASE. Mr. A. Gray, K.C., on behalf of the New Zealand Law, Society, applied for. leave to: set down a case under the Law Practitioners Act for hearing at the present sessions of the Court of Appeal. The case was: In ra W. G. Somerville, solicitor. . - ■ The Court consented to the casei being set down. .