APPEAL COURT.

Taranaki Daily News, Volume LV, Issue 132, 22 October 1912, Page 8

APPEAL COURT.

A"'PAiRIIMKA;'|CASE, ! By Telegraph—Press" Association. /Wellington,. Yesterday. In the case •of .Schmidt'and\Bellshaw v. Greenwood; which" L wa¥ ; re'-(U'gued in April last, : the piftfi'' ! Justic' : ti' ihtimated tliat the Court 'of 'Appeal 'hrfd;.'allowed the appeal with v costs on, :,'l/he , middle icale, as from'^t^e'-diitarii'e'..'.'The judgment of Sir Rbberf; S'tolit AvKs concurred in by Justices./ ', Cooper and ChAprt\'aiii"' I Biij;'. l ilr;.''Justice. Edwards dissented. '"" : ' ■'■' [This means that. r Messrs Schmidt and Bellshaw, Uije :y^iidg.r.s,, the property, have won their' oa'sej . .

GIET DUTY. ;, Wellington', Yesterday. In delivering its- reserve® decision in the case of the Commissioner" of Stamps v. Peat, the Court of Appeal held that' there was a right'of appeal from the decision of the Supreme' Court upon the case stated und'ei*' section'.,. GO of the Death Duties Act: 1909:, Tn the main case the Court allbwed an-app'°al with costs on the middle scale in the Court of Appeal, and' nye' r g'u'ineas 'in the Supreme Court,' 'hoMtog'ttiai: the' trust deed was in single dispositiQiX-Of, property, one gift of ' £9OOO anol not e'igjiteon separate gifts of £SOO. The, dceoV.'jwis therefore liable to gift duty, u'n'(i'er''part 4 of the Death Duties Act; l!)0f), at the rate of 5 per ( cent, on £SOOO,"as assessed by the ■ Commissioner. Mr. ' Cunningham appeared for respondent, an,d the Solici-tor-General for the commissioners. HABITUAL CRIMINALISM. Wellington, Yesterday. The Appeal Court, by 3. to .2, quashed that part of the sentence on Tier declaring him an. habitual criminal, on the ground that 'there were only two previous occasions on which he was convicted, and the indictments 'could not be split up to treat each separate offenee as an occasion.