APPEAL COURT.
FEB PRESS ABBOOIATIOH. Wellington, March 19, The Appeal Court, consisting of the Chief Justice and Justice Williams, Oonolly, Edwards and Cooper are hearing an appeal in re William Hay, deceased. In this case deceased was domiciled in Scotland at the time of his death. He left real estate in Scotland worth .£2905, personal* estate in Scotland worth .£6830, personal estate in England worth £4200, and personal estate in New Zealand worth .£27,469. At his death there were debts payable to residents in England and Scotland amounting to £16,600, and debts ptyable in New Zealand amounting t?£2l. Under the Deceased Persons' Estates Duties Act, 1881, duty is payable in New Zealand on the whole property, left by deceased in New Zealand, after deducting " all debts due by deoeaeei
payable thereon." The Commissioner I of Taxes, in computing the amount on : which duty is payable, takes only those! ! debts as payable which could be de- , ducted. Tho executors of deceased appealed to the Supremo Court from this . decision, and Mr Justice Denniston upheld the view of the Commissioner. The executors now oarry the case to, the Court of Appeal. Judgment was reserved.
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Taranaki Daily News, Volume XXXXV, Issue 68, 20 March 1903, Page 2
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192APPEAL COURT. Taranaki Daily News, Volume XXXXV, Issue 68, 20 March 1903, Page 2
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