APPEAL COURT.

Rangitikei Advocate and Manawatu Argus, Volume XXII, Issue 8949, 15 October 1907, Page 2

APPEAL COURT.

B:r Press Association. Wellington, Optober 15,

The Court'of Appeal to-day began the hearing of in re Moore, deceased,; Townsend" v. Commissioner of Stamps. The appellant is Annie Qnayle Townsend, daughter of George Howry Moore, deceased, and co-executor under his will. The testator died at Christchurch on July tth. 1005, in his 93rd yoar, leaving all his nropertv to his daughter. His estate in "New Zealand was certified hv rospoudonfc to bo of the value of £080,158, on which a duty of £-3-I,aw was claimed. Tho executors declined" to -pay, claiming the value was £.253,931), and the balance, £43:3,223, was tho absolute property of appellant, having come into her possession before her father's death. Kespondeut denied this, and claimed alternatively that it was put into appellant's name to evade the duty, or that it camo fnfro her hands as a deod of gift and was therefore liable to fluty, The Minister of Stamps petitioned for leave to examine appellant as to, how she became possessed of moneys, and the whole case was moved into tho Court of Appeal for argument. Mr Skerrett, K.C., and Mr Brown, of Christchurch, were for appellant, and Mr Stringer, E.G., and MiMyers for respondent.