APPEAL UPHELD

Press, Volume LXXIII, Issue 22195, 11 September 1937, Page 9

APPEAL UPHELD

DEFINITION OF A J FACTORY RESERVED JUDGMENT GIVEN IN SUPREME COURT An appeal by William Herbert West (Mr D. W. Russell) against a conviction entered against him in the Magistrate's Court for failing to register his premises as a factory, according to section 9 of the Factories Act, 1921-22, was upheld by his Honour Mr Justice Northcroft in a judgment delivered in the Supreme Court yesterday. Frederick Wilson, an inspector under the Factories Act, who took the case in the Magistrate's Court, was respondent in the action. Mr A. W. Brown appeared for Wilson. "The question for determination is whether the premises did constitute a factory within the meaning of the act," the judgment states. "According to the case on appeal, the appellant conducts on the premises a poultry and egg market, holding poultry auction sales and testing and grading eggs. Three girls are employed in the recess of testing the eggs, after which they put them in various grades according to weight. Eightv per cent, of the eggs are received at the market already graded. "The definition of a factory is contained in section 2 of the act, the relevant parts of which are as follows: — • "Factory" means any building, office or place in which two or more oersons are employed, directly or indirectly—in preparing or manufacturing goods for trade or sale.' In my opinion the tbe orocess described, above does not involve 'preparing goods for trade or

aivolve 'preparirvs goods for trade or sale.' Those words suggest a treatment of the goods which alters their character in some way so as to make them more attractive for trade or sale whereas

the appellant does no more than tc unpack, sort, and repack according to the sorting." After quoting several relevant overseas cases his Honour said, "In this case the operation described could be summarised as "unpacking goods, sorting them, and repacking them.' The appeal is allowed and the conviction quashed."

NEW DEGREE PROPOSED BACHELOR OF ACCOUNTANCY [THE PRESS Special Service.] WELLINGTON, September 10. In a report to the Education Committee of the New Zealand Society of Accountants, Mr D. H. Steen (Auckland) submitted proposals for a substitution of a degree of Bachelor of Accountancy instead of the present one of Bachelor of Commerce and for a new prescription for the degree of Master of Commerce, which at present —in his opinion—had too much of a leaning towards economics. "It must be remembered," said Mr Steen, "that business problems are becoming greater. The srAere of the accountant is becoming wider and it is for the University to enlarge and widen its scope. Several technical branches of 'accounting' are becoming more and more important, and it is not possible to cover them in the necessary prescriptions for professional purposes nor to set examinations satisfactorily in them in the present circumstances. ... If accountancy is to reach the position it should occupy among the other professions, there should be established a definite degree in accountancy, which would be more concerned with accountancy subjects. . . . Possibly the University Colleges would establish Schools of Accountancy governed by accountancy men in place of the Schools of Commerce ruled over by the Faculty of Economics." Mr G. W. Reid (Dunedin.) said he believed it was not desirable to have a degree of an almost solely technical character. It would be definitely beneficial to have cultural subjects which would broaden the outlook of students and widen their contact with University life. Thus accountancy graduates -would be better fitted to take a worthy place in the life of the community. After further discussion it was decided to set up a sub-committee comprising Messrs Reid, Steen, and D. G. Johnston (secretary of the society) to confer with the University authorities on the question of a reorganisation of course for the degrees of Bachelor and. Master of Commerce.