RIGHTS UNDER A WILL

Dominion, Volume 14, Issue 272, 11 August 1921, Page 8

RIGHTS UNDER A WILL

A QUESTION OF STAMP DUTY. In tho Supreme Court yesterday, sitting in civil jurisdiction. His Honour Mr. Justice Sim heard a case stated by the Commissioner of Stamp Duties under Btotion 60 of tho Death Duties Act. Tho case was that of Philip Oswald Andrew, of Ohawai, physician and surgeon (appellant), versus tho Commissioner of Stamp Duties (respondent). Dr. Andrew appealed against the succession duty, assessment of £4596 is. Bd. on a residue of £45,9G0 IGs. 10d., being duty at tho rate of 10 per cent on the value of tho succession. The grounds of the objection were that, as by section 2 of the Death Duties Act. 1909. it was enacted that in that Act. unless a contrary intention appeared, “child includes a stepchild,” the beneficiaries being stop-childlon or grand-ste.nchildren of the testator (the late Emilv Sarah Andrew, of Wellington). should have been treated as grandchildren within tho meaning of the Finance Act. 1915. and the duty assessed at 3 npr cent, on tho value of tho succession. Tho Court was asked to decide tho following question:—“lf a widow dies leav ing property to the grandchildren of her deceased husband by a’former wife, are such grandchildren to bo treated as successors under sub-section (4) of section 18 for the nurnoso of succession duty under the death duties Act, 1909, or are such grandchildren to bo treated as if they were grandcbildron of the deceased widow under section 92 of the Finance Act. 1915 ’’

Mr. W. C. MacGregor, K.C. (SolicitorGeneral) anne’ared for the Commissioner, and Messrs. P. R. Cooke and T. C. A. Hislop for the appellant. After hearing argument. His Honour reserved decisi on.