APPEAL COURT.

Taranaki Daily News, Volume LII, Issue 74, 23 April 1909, Page 2

APPEAL COURT.

By Telegraph.—Press Association. i Wellington, Last .Night, ; In the Court of Appeal, argument in a the ease of the Commissioner of Stamps 1 v. McDonald and other* was continued, \ Sir. A. S. Adams, on behalf of respond- ' cuts, contended that the bequest was t for a definite object—the social work of .. the Salvation Army in Sew Zealand, that ' it was it gift of a capital sum without , j directions for investments, and there- j fore the wiiole sum might be expended 3 immedintelv: that it was a gift tt> H, 1 trustee jrithia the meaning of the Act \ ot nhil; that the social work upon i which it could be expended was limited | to social work which was being carried "j on in New Zealand at the date of tae i death of testator, which work was L known to the testator and in his con- | tcmplation when he made his will. Mr. j Adams contended that all the classes . of social work now being carried on in New Zealand were within the exemption >• of the Acts of 1883 and 1801, and that \ even if anti-suicide bureaux, labor bur- i eaux, and missing friend inquiry offices j should bo established in New Zealand, j they also would be within the exemption, j all of tliem being for the public benefit. " This bequest was within the spirit ol J the Act of 1883, and was also for the J benefit of the public within the meal- S ing of the Act of 1001. Mr. Adams i contended that the Act of 1901 extended I the provisions of the Act of 1883 to . gifts and bequests for the benefit of the ( public, taking those words in their popu> ■ lar sense, and not merely to gifts by ; deed to the objects mentioned in section > ■i of the Act of 1883. Here, then, was ; , a trust and a trustee. A person to I whom money was paid would be a trus- i tee in equity, and the Court would en- -j force the trust against him. Mr. Hos>.'! king replied, and the Court reserved j judgment until to-inorrow, <?