TAXING BEQUESTS.

Taranaki Daily News, Volume LII, Issue 85, 6 May 1909, Page 2

TAXING BEQUESTS.

AN IXTEIiESt'ING JUDGMENT. By Telegraph.—Press Association. I ■Wellington, Last Night. I A unanimous judgment in the ease Commissioner of Stamps v. W. C. Mc- ', IXual and others upheld to-day the decision of Mr. Justice Williams that a ; bequest to the Salvation Army was a bequest fur the benefit of tile publ'c, '. ami liierefure exempt Inmi the paymenl of death duly. Inc bequest was that " of liie late Mr. Samuel Wilson, of ; Otago, who left .Ulli.ooo to the Salv.i- ---' lion Army, to be applied to its social work in New Zealand. Duty was assessed by the Commissioner ol Stamps at f.lsdo, but an appeal to liie Supreme Court was followed by a decision that the bequest was exempt under the " Charitable Gifts Act, 1001. That decision stands. J ii the judgment,' which was delivered by Mr. Justice Kdwards on behalf of the Court to-day, it was held Lhal th'i bequest was not exempt under the Act J of 1883, because it was not a bequest lo an "institution." It did, however. ' become exempt under tbe Act of 1001, ; as being " for the benefit of the public." • The Court agreed with the conclusion of 1 Mr. Justice Williams mat the "socia. * work " of the Salvation Army did come within the scope of the Act. The bequest made by the testator could be ? applied only to the purposes which came ' within the exemption, ' In conclusion, the Court extended its ■ scope to other bequests, •• We think it as well to say that it is by no means clear to us that the exemption given by the Act of mill is not very much wider than it is necessary to hold in the present case. We are by no means satisI tied that the example'of such a gift as , that, of Cornwall Park, or one for the , maintenance or the erection of a public ! bridge would not come within the ex- . euiption." The appeal was dismissed, with costs \ on the highest scale, as on a case from ', a distance.