Rebuke by Chief Justice

Manawatu Times, Volume 67, Issue 206, 29 August 1942, Page 3

Rebuke by Chief Justice

VALUATION OP rEILDING HOTEL LICENSE. ‘‘Not long ago, indeed it was only in May of this year, I had occasion to condemn the course taken by the Commissioner of Stamp Duties in a particular case. I very much regret that his conduct in this case also calls for severe condemnation,’ ’ said the Chief Justice (Sir Michael Myens), in delivering reserved judgment in favour of Louisa Maria Barrett, Wellington, who had appealed against the valuation by the Commissioner of Stamp Duties, of the license of the Manchester Hotel, Feilding, at £BOOO for death duties. Mrs Barrett, administratrix of the estate of David Prideaux Barrett, deceased hotelkeeper, made returns under the Death Duties Act showing the Government valuation of the hotel anri land as £4500 and assessed the license and goodwill at £3OOO. Reviewing evidence on the assessment, his Honour said that obviously the commissioner had adopted a wrong method of valuing the license. An expert agent had later valued it for the department at £SOOO, but no re-assess-ment had been made. The Chief Justice continued: “I asked him why he did not make a re-asscssment, and his reply, to my astonishment, was that he did net conceive it his duty to do so. I then asked him a question and his answer explained why he did not do what I consider was his plain duty; the answer was that he expected to have negotiations for a settlement, and meantime he retained his assessment of £BOOO. That is not the way in which, in my opinion, a high officer of a revenue department should conduct the business of the department. To say the least, it is not fair. “ I repeat that the observations that I have considered myself called upon to make are made in what I conceive to be a strict sense of duty, and

they are made with great regret and pain,” concluded his Honour. The Court reduced the assessment to £4(500. Mr D. Perry appeared for appellant and Mr P. B. Broad for the Commissioner of Stamp Duties. WHEN DANGER THREATENS. When coughs, colds, ’flu are about, safeguard yourself and others by sucking Pulmouas. Instant, relief given. Ptilmonas vapours destroy deadly germs respiratory passages, prevent dangerous illness. Carry Pulmonas with you. Handy tins. 1/2, 1/9, 2/9, all chemists and stores. Never be without Pulmonas.