COURT OF APPEAL

Dominion, Volume 9, Issue 2807, 27 June 1916, Page 9

COURT OF APPEAL

LARGE LEGACY DUTY CASE Yesterday morning Their Honours Sir Robert Stout, Chief Justice, and Justices Edwards, Denniston, and Stringer sat as a Court of Appeal. The first case mentioned was that of tlio Commissioner of Stamps (Mr, W. J, Salmond) v. Alex Milno Begg (Sir John Findlay, K.C.). Tills is an appeal from thi) deoision of Mr. Justice Chapman, who gave judgment for the defendant. The case is one involving a claim by the Commissioner of -£6811 15s. sd„ legacy duty on £08,117 13s. lfld., that amount being in shares held by deceased in the firm of Chas. Begg and Co., Ltd., music der.lers. As the Solicitor-General was not ready to proceed the hearing was deferred till Thursday at 10 80 a.m. A' MINING TRANSACTION.

Another cose mentioned was a mining I transaction from the West Coast of the South Island. Mr. W. C. Maegregor, If.C, and with him Mr. J. A. Murdoch, apopared for the appollant, Arthur Clifton, who appealed against the decision of Mr. Justice Denniston. in his case against William Weiblitz. The case was originally heard by the Warden of Wcstland, wliose decision was appealed against to tho Supremo Court, where it was stated that the appeal was made both as & mat ter of fact and law from tho decision ol tho Warden of the Mining District, who had dismissed the objection by the appellant, to the grant to the respondent of an application for an oxtended claim under the Mining Aot, 1908. The claim stated that tho land applied' for was Crown land, and was not neld or applied for by amy other person; and His Honour Mr. Justice Denniston, who observed yesterday morning that the appeal was made upon a ground that had not been argued before him, and had been overlooked by the other side, said he was therefore tercsted to hear, argument on tho point. Mr. Evans appeared for Mr. M. Myers, who is acting for the respondent, and aa:d Mr. Myers could not attend before Thursday. He also said there was a hope that the case might be .struck out, as the amount involved did not exceed .£300., Indeed, they had now several affidavits stating that the value of the claim was only £75.

Mr. Macgregor admitted this, and quoted the Act as stating that "the decision o.f the Appellate Court shall be final and conclusive except whore the amount claimed or tho .value of the property in dispute exceeds .£3OO, in -which case there shall ho a further right of appeal bo the Court, of Appeal, whose decision shall be final and conclusive." Tho case was set down for hearing on Wednesday at 10.30 a.m. OTHER CASES ON APPEAL. Another case mentioned for hearing at this session of the Appeal Court was that of the Mayor and Councillors of Wellington versus Richardson, M'Cabe and Co., Ltd. Mr. J. O'Shca, for the Corporation, said there was a possibility of this case being settled. The case of the Mayor and Councillors of Invercargill against.the Otatara Land Proprietary Company was ordered to stand over, as also was tho case of the. Attorney-General against the Mayor, Councillors, and Citizens of Wellington, a case connected with the Wadestown tramway rating. The City Council has levied a rate on Wadestown to provide interest and sinking fund for .£33,000, and tho inhabitants of Wadestown . affirm that the cost should come out of ' the tramway, and that the council has .no right, to have a depreciation account at credit. Mr. Justice Chapman decided in favour of the Corporation, and through the. Attorney-General the Wadestown ratepayers are appealing from that judgment.