LAW REPORTS.

Dominion, Volume 1, Issue 120, 13 February 1908, Page 4

LAW REPORTS.

SUPREME COURT. ; IN BANCO.. • His Honour Mr. Justice Cooper held a sitting in Banco yesterday morning. The ease James,;,R.: , Foster yv. Arthur Whatley, u claim ; for specific performance and £700 and interest ' w;as mentioned. Sir Kenneth Douglas appeared on behalf! of -.the plaintiff and Mr. Bunny, ior tho defendant. Mr. Bunny asked that, as his client had filed his schedule, the hearing v of. tho caso. be postponed to allow tho Official Assignee to intervene. An order was made adourning tho hearing until- the next ; sittings. - ' Mr. Eell, K.ti., intimated to tho Court that the action;H. Ada Smith: V. the' National Bank of New Zealand,' for accounts, had _ been. settled. , His. Honour. - said tho matter might, be: mentioned l again-. this morning. •■ ■ ■ ■■■'■ •• VA CONTRACT DISPUTE. ' His Honour Mr. 'Justice Chapman held: a sitting in! Banco yesterday morning. ■ Argument in the case David. Andrews (appellant) v.- Munt, Cottrell :and (Company (respondents), an appeal from tho. decision of Dr. M'Arthur, S.il., was heard. ...... ■■■--. Respondents in the Lower Court claimed against appellant for £59, balance alleged to be due in respcct of a contract in connection with tho dartago of tramway material-for the. City Corporation. Appellant countcrclaimed for £43-for-damages'alleged to bo due on account of breach of contract; The Magistrate decided that, respondents were entitled to recover £48 and dismissed . the counter-claim. The appeal was -on tho ground that the Magistrate misconstrued;the: contract and that tho judgment was. against :the weight of evidence. .- . ;.. i . ■ Mr. Dunn appeared on; behalf: of:,tho ''appellant, and Mr. Menteath for- the: respondents. After' hearing: argument; His Honour W served his decision.

. THE LATE JACOB JOSErH'S - ESTATE. QUESTION OF TAXATION ' Mr. Justice Cooper yesterday afternoon heard argument in the special caso between tho Commissioner of Taxes and Joseph''Jo's-' eph' and Alfred. de Bathe Brandon, 1 executors and trustees ''in!', the estate of j the' late Jacob Jqsoph, gf. Wellington... ? This was a special case' for'the opinion''of tho Court' pursuant 10 111110 241, 1116 Jacob Joseph, it was stated,"idied ;ori'Sep-, toniber 13, 1903.After his':death the 'defendants, under the powers 'conferred on them, under tho .will, made returns' for thb purpose of, the Land aiid Income 'Assessment Act, and. land'tax was paid accordingly for the years 1901-5 and 1905-6.;' Subsequently,'the Commissioner wroto. to; theria" stating ..that * it had been found that tho titles of tho properties re l -, turned separately in tho names.bf A. Elsie F.' Joseph. Joseph and Rose M.' Joseph were' still-, in'-the riaino; of,.the' estate; .and. should thereforo .havo" beiyr included;in,'tho; assessment .of , the' ' estate.'; The ''assessment had; he stated, now 'beeni readjusted, and it had; boon 'foiiiid .that additional tax payable, by , the "estate;'. in 'respect of tho years" in question, aggregated - £1232 13s. Sd. The defendants, who, refusod to pay the, additipnal , amount demanded,' 1 claimed..that; til?' sum was not payable on the ground that lhe lands appropriated to the'several settled funds wero properly returned as belonging to ;different owners, -and/further,v.-ou,; theground i that the .'persons,'beneficially under the will and codicils, being beneficiary owners' under ; ; tho said . Act, woro .not liable .to bo taxed for-'graduated,'land tax cxcopt to .the extent',, of .tlieir.. several interests;. and that tlioy ,6hould bo. treated - avseveral ■ distinct, .taxpayers,; and:'!not as forming an aggregate taxpayer.. Air Bell, Jv C r , appeared,onr IwjJntfi of the : plaintiff, and Miv Chapman, K.C.-(with him Mr. B. Brandon), for tho defendants. ' Aftei\ hea,rine;' argument. Hisr Honour. 're-; ;sorirod his ■ liX CHAMBERS. MOTION FOR TRIAL BY JURY: Mr. Justice Chapman held '• a sitting; m ■ Chambersyfcstorday tmormng. • -■ - . Application was made on behalf of plaintiffs for. the, trial by jury of-the.caso Phoenix 1 ; As-surance-Company v. United.Assurance'dompany, a,claim for £620 and interest; du© ; on a policy or for rectification of policy.: "Mr.i Chapman,i-K.C:, appeared in support pf tho motion; ■ and . Mr: Myers : to' oppose: .' ; Tho claim-is on a re-insurance by tho defendant company on :the .Kaianoi ;Woollen Company's property,.iwhich was.destroyed; by firo; last year.- After hearing'argument His Honour, refused to'make theiorder; C v