Special Case under the Property Tax Act.
Auckland, August 12. A special case of some public interest has been set down for argument before Mr. Justice Gillies, in Banco, on Wednesday next. John Sperry, Property Tax Commissioner, is plaintiff, and the New Zealand Loan and Mercantile Agency Co. (Limited) are the defendants. The question in dispute is as to whether or not defendants are to be regarded as principals or agents in the rendering of their property tax returns. Their own contention is that they should be regarded as agents in respect of three classes of persons, viz., guaranteed investors, debenture holders in the Auckland Agency Co., and debenture holders in the Waikato Land Association, and that therefore, they should be allowed to claim all exemptions up to £5OO, and to this the Property Tax Commissioner strongly demurs, and hence the present argument for eliding his Honor’s opinion.
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https://paperspast.natlib.govt.nz/newspapers/PBS18840812.2.15
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Poverty Bay Standard, Volume I, Issue 207, 12 August 1884, Page 2
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148Special Case under the Property Tax Act. Poverty Bay Standard, Volume I, Issue 207, 12 August 1884, Page 2
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