APPEAL COURT.

Taranaki Daily News, 23 June 1922, Page 7

APPEAL COURT.

CHARLES v. LYSGNS AND OTHERS. Advice has been received that the appeal has been allowed in the appeal case H. A. Charles v. Lysons and others, trustees in the estate of H. B- Curtis, deceased. The appeal was from the decision of Mr. Justice Reed at the May sitting of the Supreme Court in New Plymouth, on the claim for an apportionment of land tax in an agreement for sale and purchase between the parties, in which agreement provision was made that the rates, taxes, and assessments should be apportioned between the parties. The claim was for apportionment in respect of land tax levied during the year on an assessment made on land owned by the vendors (the trustees) on the last day of the preceding financial year, in this case the 31st March. Mr. Justice Reed held that land tax was both rightfully and lawfully apportionable between the owners on 31st March and the subsequent purchaser during the ensuing financial year, his decision thus going in favour of the trustees. An appeal was lodged, and this having been allowed by the Appeal Court, .the effect of the decision is that land tax is not apportionable.