APPEAL COURT.

Rangitikei Advocate and Manawatu Argus, Volume XXXI, Issue 8790, 18 April 1907, Page 2

APPEAL COURT.

Press Association,

Wellington, April 17.

Tho Appeal Court is hearing an appeal Public Trustee v, Commissioner of Stamps. William Harrop, of Dunedin, who died April 22,. 1904, left an estate valued at .£28,013. After making some small bequests, the residue of the estate was to go towards building an Anglican Cathedral at Dunedin'. The Public Trustee was appointed executor. The Stamp Office claimed duty on all bequests amounting to i£3582, and this the Public Trustee i-jfused to pay on cho ground that with the exception, of two small annuities, the bequests were exempt from duty under '.' Charitable Gifts Exemption " and kindred Acts. The re>tl point of tho case is, whether the bequest for building the cathedral is for tho benefit of the public, and brings the boquest under exemption. In tho lower Court the point was decided againsj; tho Public Trustee, who now appeals. It is on these lin3s that the case is now being aj-gued.