NOT EXEMPT.

Auckland Star, Volume LXIX, Issue 67, 21 March 1938, Page 8

NOT EXEMPT.

PAYMENT OF RATES. KING'S SCHOOL, AUCKLAND. A reserved judgment was delivered to-day by Mr. Justice Callan in an action heard on March 7 in the Supreme Court, in which the Auckland City Council brought a claim for rates againet the King's School, Auckland. In 1930 the King's School was registered as a non-profit-sharing company by way of reconstruction of a previously existing company. A difference in constitution was effected in 1936, under which the board of governors" was reconstructed in such a way as to give Mr. C. T. Major control of the management so long ae any moneys remained owing to him. The City Council contended that the control granted to Mr. Major, and the fact that large emu* by way of principal and interest were payable to Mm, had the effect in law of disentitling the company to exemption from the payment of rates. The law provided that a school not carried on exclusively for private gain or profit is exempt from the payment of rates. ; In hie judgment, Mr. Justice' Callan decided that the constitution- of the •school was such as to disentitle it to exemption. At the bearing Mr. J. Stantou appeared for the Auckland City Council and Mr. J. K. Gray for the defendant*. (