COURT OF APPEAL.

Taranaki Daily News, 4 May 1922, Page 4

COURT OF APPEAL.

LAND TAX LIABILITY CASE. TARANAKI LITIGATION. By Telegraph.—Press Association. Wellington, May 3. The Court of Appeal continued this morning hearing argument in the case of Charles v. Lysons and others. Mr. Myers, for respondents, dealt further with the meaning of section 162 of the Land and Income Tax Act, 1916. Mr. Gray, K.C., in reply, said that if the judgment of Mr. Justice Reed stood the result might be chaos, as a property might change hands several times in a year,, with the necessity for the apportionment of land tax on each side. In replying to a question by Mr. Justice Stringer,’as to whether it was reasonable that an owner of land, say, for one day should pay land tax for a whole year, and an owner for 364 days pay nothing. Mr. Gray replied that it was a matter for legislation. At the conclusion of Mr. Gray’s reply, the Court reserved its decision. The Court anounced that the only other case that could be taken this sitting was Lodder v. Lodder.