COURT OF APPEAL.

Press, Volume L, Issue 8482, 13 May 1893, Page 9

COURT OF APPEAL.

(PRESS -SSOOIATIOK _EL-6_-lf.) __ WELLINGTON, May 12. tnl Cottrt of Appeal delivered eeveral J oa gments this morning. «*** the ease of the Wellington. «*&awat_ Railway Company and the of Taxes, the Court "•aunously held that the debenture

holders were liable to the mortgage tax to the extent of only the value of the land on which the debentures were charged, the value of the landforming the railway and permanent way to be included in this though the Act exempts it from tbe land tax in the hands of the Company and to be taken at the actual cost of construction. The mortgages held by the Company are not to be reckoned as land charged by the debentures. The debenture holders are liable to income tax on the income derived from the balance of debentures over and above the valne of the land charged. The Company is held exempt from the income tax on the proportion of the income derived from the land forming the railway and permanent way, which themselves are exempted from the land tax by the Act. No costs were allowed. In the Wairarapa Lake case the Appeal Court held (Mr Justice Ward dissenting) thaS the outlet to the lake, though regularly closed at certain seasons, was a natural water-course, and therefore a public drain, and that the County Council and River Board had power to keep it open. Costwere allowed on the highest scale. An application for leave to appeal to the Privy Council was adjourned to Thursday. In the case Queen v Scott tne Court unanimously held that it was not obligatory on the Laud Board and Commissioner to declare forfeiture for non-payment of rent, and that the rent claimed could be recovered. Judgment was for plaintiff with costs on the lowest scale.

In Aldridge's case the Appeal Court was unanimously of opinion that Mr Edwards was judge de facto, and the warrant of imprisonment oould not be attached on habeas corpus. Mr Justice Richmond expressed a strong opinion that Mr Edwards was a judge de facto in the full sense of the term, and that his decisions were irreversible in any form of proceeding on the grounds that he was not judge dejure. In Ell's case the Court unanimously held that though the Act of 1892 might allow of an undischarged bankrupt being appointed trustee of his own estate Mr Justice Denniston had properly exercised his discretion in refusing the application in this particular instance.