N.Z. ALLIANCE
NOT A CHARITABLE TRUST JUDGMENT BY SUPREME COURT (P.A.) DUNEDIN, December 20. Mr Justice Kennedy gave judgment to-day in a case in which the ruling of the Supreme Court was sought on the question whether the New Zealand Alliance for the Abolition of Liquor was a religious or charitable trust under the terms of the Religious and Charitable Trust Act. The Commissioner of Stamps had determined that a bequest by Frederick Jago of £SOO to the New Zealand Alliance was not a bequest of property on a charitable trust in New Zealand, within the meaning of the Death Duties Act. His Honour held that as the dominant object of the New Zealand Alliance was to secure legislative change by the force of a vote, that was a political object, and that the objects of the New Zealand Alliance was nol in a legal sense a charitable trust. In his view, the determination of the Commissioner of Stamps was correct, and would be affirmed. The appel ant was ordered to pay the respondent £ls 15s and disbursements.
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Bibliographic details
Press, Volume LXXX, Issue 24446, 21 December 1944, Page 4
Word Count
178N.Z. ALLIANCE Press, Volume LXXX, Issue 24446, 21 December 1944, Page 4
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