APPEAL COURT.
(Per Press Association.) Wellington, last night, The Appeal Court, consisting of tne Chief Justice, Judges Williams, Conolly, Edwards and Cooper, is hearing an appeal in re Wm. Hay, deceased. In this case deceased was domiciled in Scotland, and at the timo of his death left real estate in Scotland valued at £2905, personal estate in Scotland £6830, personal estate in England £4200, personal estate in New Zealand £27,469. At the time of his death there were debts payable to residents in England and Scotland amounting to £16,600, nnd debts payable in New Zealand to £2l. Under the Deceased Persons Estates Duties Act, 1881, duty is payable in New Zealand on the whole property left by deceased iu New Zealand after deducting dcjits due by deceased payable thereon. The Commissioner of Taxes, in computing the amount in which duty was payable, said only those debts payable could be deducted. The executors of deceased appealed to the Supreme Court from this decision, and Mr Justice Denniston u jheld the view of the Commissioner. The executors now carry the case to the Court of Appeal. Argument is proceeding.
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Bibliographic details
Gisborne Times, Volume IX, Issue 844, 19 March 1903, Page 2
Word Count
187APPEAL COURT. Gisborne Times, Volume IX, Issue 844, 19 March 1903, Page 2
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