APPEAL COURT

Dominion, Volume 12, Issue 12, 9 October 1918, Page 7

APPEAL COURT

—.—«— _— ASSESSMENT FOR STAMP DUTY

RESERVED JUDGMENT

Reserved judgment was delivered in the Appeal Court j'ostorday in tlio case nf Matthow R. .13. Hammond, farmer, of AVanganui, Agnos Hammond, widow, of Ohingaiti, and four others against the Minister of Stamp Duties.

On the bench were His Honour Mr, Justice Cooper, His Honour Mr. Justice Chapman, and His Honour Mr. Justice Sim.

"The appellants woro the widow and ■five children of the lato Bichard Hammond, farmer, of Ohingaiti, who died intestate. Letters of administration were granted to the widow and Matthew Hammond. An agreement for the 'distribution, of the estate,, which consisted of personality £11,000 and real estate £31,000, was consonted to by tho Court, and the administrators executed six memoranda of transfer, wherflby the lands.were (severally vested in.tlio appellants. Each transfer was assessed wider the Stamp Duties Act, 1908, and ■tht>, Finance Act 1915, as a conveyance on sale, with nd valorem duty on tho total consideration as expressed in'the 1 transfer. . The appellants were dissatisfied with this assessment and therefore appealed.' ■ .

The Court held that as each of tlio appellants agreed to take a particular 'block of.land at a specific price per acre, the price per acre of each block ■being fixed upon a valuation niado by a disinterested valuer,, therefore each transfer was a "conveyance on sale" within the meaning of tho statute. Tho assessment of the Commissioner of Stamps was held to bo on a right basis, and the appeal was accordingly dismissed, with £10 10s. costs. . At. tho hearing Mr. T. Neavo appeared, for the appellants, and tho Solici-tor-General (Sir John .Snlmond, IC;C.) for the Minister of Stamp Duties. FULL COURT i COMPENSATION CASE. A case involving compensation for injury to land alleged to have.been caused .by tho formation of a road by the Eaetihi Town Board was tho subject of a reserved judgment by the Full Conrb .yesterday. On the benoh were His Honour Mr. 'ffustico Cooper, His Honour Mr. Justice Chapman, and His Honour. Mr. Justice Sim.

The parties to the dispute were Harry fllerson, claimant, and the respondents the- Eaetihi Town Board. Compensation was sought by the- claimant because ■the level of a slreot in Kaotihi for the ■purpose of improving it had been lowered to such an extent as seriously to affect aocess to claimant's property. Tho case was stated by tho Compensation Court for the opinion of the Full Court, which was of opinion that the history of the road was such as to invite settlers and purchasers of land to regard it as having been- constructed in some- permanent manner, and that the Compensation Court should so treat it in assessing compensation. The Court held that tho claimant was entitled to compensation in law. At the hearing Mr. C. P. Skerrett, K.C., with him Mr. M. Crombie, appeared for the claimant, and Mr. T.-F. 'Martin for tho Raetihi Town Board. -