APPEAL COURT.

Taranaki Daily News, Volume L, Issue 301, 21 December 1907, Page 2

APPEAL COURT.

Per Tress Association. ! Wellington, Friday. The Appeal Court delivered ite judgment to-day in re Moore deceased — Townend v. the Commissioner of Stamps. The question involved is the payment 01 some £3U,OOU duty by .Mrs. Townend, heiress of the late U. 11. Moore, of denmark, Canterbury. She claimed the bulk of the property had been given to her by her father during his life, and the Crown claimed death duties on this portion. Judgment was in her favor. Judge Chapman dissenting. Brielly, the Court held that the Privy Council had already settled that gifts "inter vi\W were not evasions of duty merely because the motive was to escape duty, so long as thd gifto were valid and irrevocable. The evideuce was mostly appellant's own testimony, but there was some corroboration, and'it was plain here evidence was true. As to the mode in which the gifts wore made, it was also valid, and the mortgages and releases which had passed were not deeds of gift or liable to duty. Judges Williams, Denniston, Cooper, Button, and the Chief Justice All concurred in this view.

Costs were allowed to appellant, but the amount of these and also the application for leave, to appeal to the Privy Council were held over till next sitting.

SUSPECTED CHILD-MURDER.

Per Press Association. Auckland, Friday. At the inquest on. the heauiesu iuiant iiAinU on the beach at Pdnsonuv, -.active Dennorville stated that when ha questioned Mrs. Farndalc, the woman arrested on the murder charge, slie stated that her infant was in the Salvation Army Home. He conveyed her there in a cab. On arrival there she admitted that the child was not there. She added: "I took baby away at dusk on Tuesday and went for a blow up the navuor in a ferry boat. Baby was restIctis. 1 walked up and down and then sat on the side rail of the steamer, which lurched, aud baby fell overboard." She added that she was too scared to tell anyone on the steamer or at the board-ing-house. She expresses regret that she hud told so many lies. She sobbed violently while making this statement.

Auckland, Lust .Night. Tliii jury returned a verdict' that in their opinion there was not sulficient evidence to enable tlieui to determine by what means the body came into tile Hater.