CHARITABLE BEQUESTS.

Dominion, Volume 1, Issue 310, 24 September 1908, Page 2

CHARITABLE BEQUESTS.

A QUESTION OF DUTY. ; ; (dt ielegbath.—srsciAi, correspondent.) 1 . Dunedin, September 23.. , To-day Mr. Justice-Williams. heqrd-a case ou appeal, under Section-17 of the Deceased Persons' Estates Duties Act, 1881, Amend-/ mentAct, 1885. ..Mr. Samuel, Wilson, .far.- • mer, of Awamoko, died last - year. ■ The ■'. amount of his estate was £35,000 ; 8s. ;4d; By v . his will he divided his residuary estate into, four parts. Two of these parts,- amounting-', in the whole to about £15,000, he.bequeathed .. to the Salvation Army, to be applied to tho social work of tho Army in New Zealand., . The dutyon.the estate, was assessed by .the ~ Commissioner of Stamps at. £3467 145.., 2d. 1 . From that decision the Army, now appealed, ' so far-as the. Armyfs share is concerned.; ' The question for the Court was . whether the; gift was exempt by any.of the legislation ; which provides for the exemption of certain i v charitable.'bequests. , ,' . Mr. Adams argued that the 'bequest;was' within the exemption of the 1883-Act, and that the. decisions hi Tfew' Zealand" supported that view. The bequest was for a object—the social work in, New Zealand—and that, lie'admitted, meant, the work ofthe : Arniy as carried on at the time of. the'tos? tator's death. He, was, not concerned with, . subsequent extensions of the . Army ,;work;. ; : ' ■ -Mr. Sosking submitted, .on the- authority of two decisions by the Court of Appeal of Now. Zealand, that the gift "in this, case, if it , was a,:gift to an.institution-,,.must- bo a.gift .. to tlio Salyation Army-.as an . institution; that, if the Salvation" Army "was '.'.not, t0.,be... regarded as tho .direct object .of the gift,- but 'if the work or charity was to be regarded as 'J the object of the, gift. ;'t,hen the w sp,ciai .wprk;'/ of the Army was, not confined to'thfe'.pariicular - branches existing '.at ' the date .of -the "; will —that was to say, a gift for social-'work 1 - : - must mean any class" of social work which the ArmJ-, within, its constitution, might ,choose to enter upon, whether associated with an institution or not; and'that thp. exemption does not apply where the'property given may optionally be. applied ; either -tp ' some partiwlar institution that may'come within the terms of.-the'-Act br'may : n6t-.be'So applied: > ' ■ ■' . ' His Honour reserved-judgment.-! ;. '