APPEAL COURT.

Taranaki Daily News, Volume L, Issue 59, 23 April 1907, Page 2

APPEAL COURT.

Per Press Association. Wellington, April 22. The Court of Appeal is engaged in the ise Thomas ilorihwiek and Sons v. Ie Commissioner of Taxes, being an apcal from the decision of Mr Bishop, .M., at Christchurch, and moved by uuseiit to the Appeal Hoard. Appellants are large buyers "of sheep, nd have branch offices in the colony, hough the head office is situated in jondon. They we're called upon by the Jommissioiier of Taxes to furnish a reurn of the income derived from moneys luring the year ended March, 1903. s'o information was given beyond the itatement that during the period mined the appellants expended »|U'«W if £345,138 iu the purchase til live itock. The Commissioner treated the ipellants as non-resident agents or traders, and assessed their income dor the year named at 5 per cent on £345,138. Appellants objected to VjJjig treated as non-resident, and further. :ontcnded that no profits were derived from the business for the 12 months ended March, 1003. The magistrate dismissed both objections, and the appeal is from this decision. During argument, Mr Harper, for appellants admitted that they were liablo to pay income, tax on the value of frozen meat in New Zealand, less cost Of purchase and killing. Ultimately, at the suggestion of the Court, the case was allowed to stand over until tho next Court of Appeal. The appoints in the meantime are to furnish a return to the Commissioner. The case Lever Bros. v. Newton and Sons is now being heard. The parties are soap manufacturers, and the question is whether the respondents were properly allowed rcgisration of a trade mark with the word •'Rising Sun" in connection with a particular brand of soap. The Registrar had decided in respondents' fayor, and on appeal his decision was confirmed by the Chief Justice. Mr Young, for respondents, raised the preliminary point that there, was no right of appeal fiom the Supreme Court to the Appeal Court allowed by the Patents, Designs and Trade Marks Act, 1889. Wellington, April 22. At the Appeal Court, in the case of Lever and Sons versus Newton and Pons, the Court held oil the point raised by Mr. Young, counsel for respondents, that the Court of Appeal Act gave a general right of appeal from any order of the Supreme Court unless expressly otherwise enacted by any statute. Mr. dully, for appellants, addressed the Court, his contention being that the words "Rising Sun," as applied to soap were calculated to deceive the public into a heljef that they were buying "Sunlight Soap." The function of Hie Registrar of Patents on an 'application to register « trademark, which was objected to by the owner of another mark, was different from the function of a. court in eases of infringnient of trademark, and the Registrar was not bound to grant the application for the registration. If no objection could be. taken to it under sections 711 and 80 of "The Patents Designs and Tradesinarks Act, 188!)," the Registrar still had discretion lo refuse registration if the trademark was. in his opinion, calculated to deceive the public as this trademark was. The appellants did not claim a monopoly of the use of the word "Sun" in all its'compounds, the words "Rising Sun" on respondent's packets and the general get up of the packets were calculated to deceive the careless portion of the community into a belief in purchasing soap that it was getting "Sunlight Soap," a name which had been on the market for eighteen years and had become well established. The case is not concluded.