APPEAL COURT.

Rangitikei Advocate and Manawatu Argus, Volume XXXIV, Issue 9426, 23 April 1909, Page 3

APPEAL COURT.

Per Press Association. April 23. The Court of Appeal has. resumed.

In the case of Commissioner of Stamps v. McDonald and others, Mr Hosbing stated that the real reason why the appeal was brought was to get a binding declaration which the Commissioner could follow as to what bequests were exempt from duty and what were not. The true construction of the two Statutes in question was that the Aot of 1888 exempted from duty the charitable bequests in that Aot, while the Act of 1901 did not extend to the case of charitable bequests, but referred to gifts for public benefit which .were not in the nature of charitable bequests. The history of the latter Aot was that it was passed primarily to exempt from duty the gift of Cornwall .Park to Auckland. Here the gift was to the treasurer of the Salvation Army and it was not within the A*t.