LAW REPORTS.

Dominion, Volume 5, Issue 1508, 2 August 1912, Page 9

LAW REPORTS.

— « SUPREME COURT. DEATH DUTIES ACT, l'JOi). In the Supremo Court yesterday morning, Mr. Justice Cooper heard a motion to set aside an order made in favour of tho Commissioner of Stamp* at Wanganui recently. The parties to the action were David Poat, fanner, oi" muignuiu, and the Commissioner of Stamps. _ Mr. fi. Kennedy appeared for Peat, whjle the Solicitor-General (Air. J. \\. Salinond) appeared for the Commissioner of Stamps. The case involves an interesting point in regard to the Death Duties Act, ]!)01). It appears that Peat had a sum of XDOOO, * which he desired to dispose of in eighteen separate gifts of .£">00 each. 'J ho Commissioner of Stamps declared that tho gifts wero really a single disposition, and as such wero liable to a tax of .£450. l'eat appealed to Mr. Justice Cooper at W«nganui to over-rule the Commissioner's decision, and his Honour, in dismissing the appeal, did not decidc whether there were eighteen separate gifts or a single disposition. Nevertheless the Crown Solicitors sealed an order for payment by l'eat of a definite sum of JJ-ioO. l'eat now moved to set this order aside 011 the grounds that it did not express the intention of the Court; that it made the' Judge apparently decide a matter which he did not decide, and which was not before the Court; and that the order as drawn was ono which the Court had 110 power to make. The effect of the order was to deprive Peat of his independent right of appeal from the Commissioner's valuation of the gifts. 'After Mr. Kennedy had recited the facts, the Solicitor-General suggested that the order might bo set, aside and the case reargued. " ' ITis Honour remarked that the case had been argued under rather unfavourable conditions at Wanganui. He decided to set the order aside and withdraw his former judgment, in order that the v a! >e might be re-argued at Wellington on Wednesday next. ; . . CRIMINAL SESSIONS. , ' LIST OF CASKS. The criminal sittings of the , Supreme Court commence 011 Monday. Tho list promises to be a fairly lengthy one. Already the following cases have been set down for trial':— ' Joseph Wilson aad Albert Cutbnish, alleged forgery and uttering. John M'Cready, alleged assault, causing bodily harm. , Alfred Nelson, alleged indecent act. William Adolphus Cunningham, alleged forgery and uttering aiid theft. William Ellis, alleged assault, causing bodily harm. Leonard Muir, alleged indecent assault. Martin William Tier, alleged breaking and entering and theft. Henry M'llroy, alleged assault and robbery • .1 John Albert Corbett and Albert Stockbridge, alleged breaking and entering and theft. ■ • Ernest Alfred Le Cren, alleged indeccnt act. MAGISTRATE'S COURT. .(Beforo Dr. A. M'Arthur, S.M.) CIVIL BUSINESS. At the Magistrate'sCourtyesterday A. J,' Bishop, cabinetmaker, claimed ,£1 14s. from Catherine Cain. This amount was alleged to be due for alterations to shop fittings. Judgment was given for plaintiff, for ,£1 12s. UNDEFENDED CASES. In the following undefended cases judgment was given in favour of the pluintiff by default:—Sharland and Co., Ltd., v. C. C. Reilly, J!5 lis. 10d., costs J>2 3s. Gd. ; Harry Toomcr v.' Frederick Anibridge, 6s. 9d., costs 55.; John Norton ■_ v. Percy Henna, ,£4l 18s. 5d., costs £2 lis.; William Henry, Green v. E, H. Penny, J!5 7s. lOp., costs Bs.; A. E. Budd (trading as A. E: Budd nhd Co.) v. Gc-orgc H. l'eacock, .£B7 14s. 9d., costs <£2, 14s. JUDGMENT SUMMONS. . William Hawthorne was ordered to pay Philip I'atfiek O'Brien ,£G 9s. either on or before August 15, or in default seven days' imprisonment. POLICE CASES. (Before Mr. W. G. Hiddell, S.M.) . Timothy Donovan was convicted and fined 20s. for insobriety, in default three days' imprisonment. John l'amsay was alto convicted a;ul discharged for insobriety, and for two breaches of a prohibition order was lined ,W, or one month's imprisonment. Ono first offender was also dealt 'with. A juvenile offender, who was' arrested by Detective Hammond on Wednesday evening, was charged with theft, and was convicted and discharged, and ordered to come up for sentence when called upon. He was also ordered to repay =£1 lis.