COURT OF APPEAL

Dominion, Volume 9, Issue 2596, 19 October 1915, Page 9

COURT OF APPEAL

FOUR RESERVED JUDGMENTS

AN AUCKLAND WILL

Reserved judgment was delivered by the Court of Appeal yesterday afternoon in three cases, which had been heard at'the present sessions. The first judgment was on the appeal from a decision of Ilis Honour Mr. Justice Cooper, delivered at Auckland in March last, in the case of J. W. Sonter and others v. A. L. Souter, an originating summons brought to determine certain questions arising under the will of the late William Burns Sonter, merchant, of Cambridge. The total value of theestate was upwards of £6000, and the Court had decided tliat, after making provision for-trust funds of £1000 and £2000, A. L. Souter was to receive absolutely one-fourth share of the remainder of the estate, and also the income on the sum of £1000 held 011 trust. This decision was appealed against by the plaintiffs in the. originating summons ■;(J. W. Souter and others), who contended that A. L. Souter should not receive as much as the Court had awarded him. Other points decided by the Court were also appealed against. The judgment of the Court, read yesterday by Mr. Justice Edwards, generally upheld the decision of the Court below.

At the hearing of the appeal Mr. J. •W 'Macdonald, solicitor to the Puhlio Trust Office, appeared for the Puhlio Trustee, who represented by order of the Court the infant children of A L. Souter; Dr. Bamford, of Auckland, appeared for J. W. Souter and others; while Mr. J. R. Reed, Iv.C., of Auckland, with him Mr. J. L. Stout, appeared for A. L. Souter. QUESTION OF TAXATION: Decision was reversed in tho case of the Commissioner of Taxes v. Alfred Patrick Gorman and Harry Gorman, an appeal from the decision of His Honour the Chief Justice (Sir Robert Stout), who recently decided that the Gormans were not liable for' £41 lis. 3d., mortgage tax on the Carlton Club Hotel, Hastings, for the year ended March 31. 1914. The Solicitor-General (Mr. J. W. Salmond, K.C.) appeared for the Commissioner, while Mr. C. 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 Club Hotel, Hastings, to one A. I). Douglas,/and it was in connection with the amount owing on the transaction that the ,Gormans were assessed for mortgage tax, and paid on that account the sum of £41 lis. 3d. They appealed, however, and the Chief Justice decided that the sum of £41 lis. 3d. should bo refunded to the Gormans, with seven

guineas costs. It was against this decision that the Commissioner now appealed.

The appeal was allowed, with costs 011 he lowest scale.

WILL OF THE LATE R. PHARAZYN. Tlie third judgment was on an originating summons which had to do with the wil' of the late Robert Pharnzyn, the plaintiff beiiig Godfrey Norris.Pharazyn, of Eastella. near Hastings, and the'defendants. Charles Hayward Izard and Edwin George Jellicoe, of Wellington. It appeared that C. N. Pharazyn, n nephew of deceased, was desirous of raising certain: money on the security of interest and property to which'"ho was entitled under the will. In order to carry out his intention he applied to the Supreme Court to define his legal position as a legatee, and the matter was removed into the Court of Anpeal for areument.

At the hearing: Sir. 51. Myers appeared for the plaintiff, while Mi-/ E. G. Jellicde. anpecired for the trustees and for Mrs. Pharazvn.

The questions submitted to the Court were answered to the effect that G. N. Pharazyn's interest in tho property was subject to his disposal at will. , A SOLICITOR'S CASE. Hearing was continued all dav yesterday of tha case in which the New Zealand 1 Law Society is applying to have VV. G. Somen-ille removed from the Toll of solicitors. Argument will be resumed this morning.