Appeal Court.
(Per I'reSs \ssoriat ion.) WELLINGTON, April H 3 In the case CommisMonei ~i l a\es v. the Kami Timber Company the Appeal Court unanimously held that the company was nol laxaible under tile law upon prolils earned by il beyond iVew Zealand upon timber exliorted from .Sew Z'ealand in balk or otherwise. Tim tax must lie estimated on the \alue ol' the timber at the port ol export,. ,\ majority of the court also held that, the company was not entitled to any allowance as for reiit of its foivxt, lands but can only claim such allowance in nspect to business premises in various districts by ,\'o costs were allowed. In t li',- cum' Leslie 11. Heynolds A', the Xi lson llarlH.ar Hoard, the A,,, peal tioard -unanimously held that the provisions of the Harbour Act all' mandatory, a-ml, ~o| he i ing .'been complied with, plaintiff could not recover. .Several ineiu'nor.s of the court expressed the opinion lhat Mr lie.vnolds hud sulferc,! great hardship in having- done work of which' the l/oard received the benelii while he got no payment. Leave was (riven to appeal to the Privy CounciL
CABLE NEWS. United Press Association.—By Telegraph.—Copyright.
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https://paperspast.natlib.govt.nz/newspapers/TDN19040412.2.18.17
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Taranaki Daily News, Volume XLVI, Issue 83, 12 April 1904, Page 3
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197Appeal Court. Taranaki Daily News, Volume XLVI, Issue 83, 12 April 1904, Page 3
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