DEATH DUTIES ACT

Wairarapa Age, Volume XXXII, Issue 10712, 3 October 1912, Page 5

DEATH DUTIES ACT

THE J:K)ULK.S ESTATE

Argument w::* heard in tho Appeal Court at Wellington on .Monday in Hie ease of Hoetham ami Klgar v. Holmes and others. The case originallv came before the Supremo Court at Masterton, in the Form of an -originating summons a.risintv 011 t of the will of the late Henry Holmes, sheep-fanner, of Jlatahhvi, near .Mastertnn. The Chief .Justice ordered that the summons be removed into the Court of Appeal for argument.

Particulars of the case have been published previously. The final balance of the estate of the deceased was assessed by the Commissioner of Stamps at £62,487 and the estate duty thereon amount to £6040. The widow's succession was assessed at £46, (42. on which £9S2 is due as succession duty, while the succession of three infant children was assessed at £14,316, and on this no succession duly is ehargod. Other successions not concerned in the proceedings were assessed at £1728. The Court was asked by the trustees to decide as to the manner in which the estate; dutv and the succession duty were to be apportioned among the several successors of the deceased. After hearing argument, the Court reserved decisiort.