APPEAL COURT.

Taranaki Daily News, Volume LV, Issue 299, 10 May 1913, Page 5

APPEAL COURT.

ESTATE DUTY CASE. By Telegraph—Press Association. Wellington, Friday. The judgment of the Full Court, delivered this morning, in the case Ridd'ford.v. Commissioner of Stamps went in favour of the' Crown. The duty in dispute amounted to that on an estate of £382,000. The Court held that both estate and succession duty were prepayable in respect of property included in the deed of partnership entered into between the late E. J. Riddiford and his sons, that property forming part of deceased's estate under the provisions of the Death Duties Act, 1009. It held further that the duties were assessable on the value of the property as at the death of the deceased . On the motion of Mr. Myers, leave was granted to appeal to the Privy Council. The Appeal Court delivered its decision in the case Rex v. Barber and Bailey. On the first question, whether the Crown Prosecutor infringed the provisions of section 423 of the Crimes' Act. 1!X)S, by making the following observations to the jury: ''You are sworn to give your verdict according to the evidence. Eastgate has sworn that the prisoners robbed him and he has not been contradicted. You must believe him." In the circumstances that the only persons who could contradict Eastgate were the prisoners, the majority of the Court, Sir Robert Stout, Sir Joshua Williams, and Justices Denniston, Cooper, and Chapman, with Mr. Justice Edwards dissenting, held that the section had not been infringed. On the question of the admissability of the statements extracted by the police from prisoners after an arrest, but before they were formally charged, the Court was unanimous that the evidence was admissable. The convictions were affirmed.