SUPREME COURT.

Taranaki Daily News, Volume LII, Issue 23, 20 February 1909, Page 2

SUPREME COURT.

[ I'ALMERSTOX SIT'TIXUS. By Telegraph.—i'ress Association. I'alinerston N., February 19. At the Supreme Court Allien Robert .Uusgrove and Albert Thompson, trading as stock dealers, were sentenced tu imprisonment for bleaches 01' the Bankruptcy Act. Miisgrove received four nionilis', and Thompson (who was found guilty cm o.ie count only) two months'.

A TAXATION CASK. Wellington, La-it JS'ighl. A question oi' liability to taxation was decided l\v Mr. Justice Cooper todayi in a judgmen't on the case ot' Peck anil Heath, trustees in Ihe Heath e.v tale, v. ilie Commissioner of Taxes,

fl'he plaintiffs are absentees. The point lit issue was whether sections lti and 2<i \.)i the Land and income Assessment Act, 11*07, were retrospective, ami applied only to transactions that might J.ippear in evasion of the provisions of the Act. His dlonor hold that the Legis•laturo intended the Act to apply to past 'transaction- within a period of live sears before 'the .pacing of the Act Inhere possession litad not lieen given, and at least l.j per cent, of the purchase money paid -before the 31st, .March. •11107. The veudor remained the owner df the land. If possession had not been given and the purchase money had not been paid, then even though a conveyance mighft •actually have been executed and the vendor might thus have diverted himself of any legal estate in the kind, he was >1 ill det'rned to be the I '"'owner'' -within the meaning of the Aft. ■ 'His l Honor therefore- deemed the transaction in the present case to be within the express words of the Statute. The ' amount payable by the plai.itill's in assessment was .CIWW Us lid, demanded by the Commissioner. The plnintlll's Mere not entitled to any reduction.

ALLIED \A\iKL. Auckland, Last NiglU, An action was begun at the Supreme Court to-day whereby John Stalhvorthy, M.l\, publisher of 'the Wairoa Bell, sought to recover AUOO damages from .Francis Augustus Jones in respect of an alleged libellous publication in the newspaper The Xorth Auckland Tinu's last September. In setting forth the statement of claim, Dr. Baiuford said it was alleged that in September last a certain publication appeared in the North Auckland Times, exceedingly damaging to the Wairoa Bell. The publication was a certain letter signed. J«\ J. DargaviHe, and accusing the Wairoa Bell of containing wilfully misleading, untruthful and biassed reports of the Holison County Council. The case stands part heard.