SEVEN JUDGES ON BENCH

Press, Volume LXXXIII, Issue 25207, 11 June 1947, Page 5

SEVEN JUDGES ON BENCH

COURT OF APPEAL HEARING PAYMENT OF DEATH DUTIES (P.A.) WELLINGTON. June 10. The hearing of an appeal which called for consideration by both divisions of the Court of Appeal was commenced to-day with Mr Justice Blair, Mr Justice Smith, Mr Justice Kennedy, Mr Justice Fair, Mr justice Callan, Mr Justice Fin-'lay, and Mr Justice Cornish on the Bench. The appeal was brought by Harond John Rayner, of Masterton, farmer, against a decision of the Chief Justice (Sir Humphrey O’Leary), on December 11, 1946, on a question as to payment of death duties arising from the will of William Evanson Rayner, of Masterton, this question having been brought before the Supreme Court by the trustees. The question for decision is whether the estate and succession duties payable in respect of gifts by the testator to his son and widow should be borne by the estate or by the donees, the Chief Justice having decided that it should be paid by the latter. The public importance of the question I is illustrated by the fact that the appeal I is being heard by all seven judges, this course being adopted by virtue of section 9, of the Judicature Act, 1913, on a cer- ; tificate given by the Chief Justice and ! another judge where ft appears that the matter is of sufficient importance to warrant the hearing before a bench consisting of both divisions of the Court of Appeal. The hearing was adjourned.