IN OTHER PLACES

Press, Volume LVI, Issue 16881, 8 July 1920, Page 5

IN OTHER PLACES

APPEAL COUPvT. (rftESS ASSOCIATION TELEGRAM.) WELLINGTON, July.7. In t-ho case of the Union Banic of Australia v. the Commissioner of Taxes, Mr C. P. rctt, K.C., lor the -Commissioner, contended that the reserve funds or the buus, of investments in consols and other cecuriliee, j wore cK.pii.al. and that losses made :n the j realisation of these securities were lossso ox | capital, and were not deductablo frpm the : bunk's income. Sir John iTindlay, K.C., and Mr Myers, for the hunk, contended that these 1 investments were liquid invcs-tmcntß, and were in the same position as the capital employed in the bueineso of the bank, and therefore that incurred in respect cf them were dcductable as looses mad? in ordinary tradihe, and that such investments- lycro necessary in the business of the baniw flio Court xeeerved its judgment. The Appeal Court had before it to-aay tho o*3e of the Iliccarton Borough Council y. Canterbury College. The question at issue is whether a hostel or for pupils attending" the Christehurch Boys' School, established in the borough erf liiccarton, nrar Christehurcb, is exempt from rating under stib*«3€ction 2 (G), or alternately under section *2 (D) of the Rating Act, 1903. Counsel for the plaintiff submitted that the Board was not empowered to e3ts-b;i?b such a hostel under the Education Act, 1914, ajid, further, that such r*n establishment wC'5 not a school within the meaning - of the Education Act, 1914. Counsel for the defendant* contended that the establishment of such .111 institution was cart of the function? of the College in connexion with the Boys' School; that the mentions of the Rating Act applied to institut:.ors used -a-s schools do facto: that F'chcol was recofrnired as a eecona&ry school hr the Education Act, 1903, and the powcra of Canterbury College were not limited to the powers contained in the Education Ac*., :314; that fcvrrfl rccondaTy schools recognised by the Education Act, 3903, had Ion? had boarding establishments: that the hostel wos an integral part of the Boys' High School, under the samo control and nianand with a common staff and membership. Mr G. Rarner appeared for the plaintiff Council and Mr Alpers for the Canterbury College Board of Governors. Judgment was reserved. CHARGE OF IJTFAJCTI^IDE. (PKZSa ASSOCIATION TKr.F.OT.AiI.) WELLINGTON, J-uly 7. Ar?nes Eliza Mepham, a dome?tic servant, twenty-three, ivss remanded to-day on iho charge of murdering her infant child at Jolinsonville last month.