DISPUTED STAMP DUTY
AN APPEAL DISALLOWED. An appeal against the decision of Mr. Justice Reed, at Napier, on a claim for tho refund of £6 stamp duty, was heard by the Court of Appeal yesterday. Eustace Richard Boardman, of’ Naexpressman (appellant) and the Minister of Stamp Duties (resjxmdont) were the parties. Appellant agreed to purchase certain lands from one Woodcock for £560, and the agreement was stamped with £6 ad valorem duty. The (agreement was dated June 4, 1920. It was rescinded on December 25, 1920, and was never performed. On February 14, 1921, appellant applied to the respondent for the refund of the duty. Respondent would not make the refund, and at the trial Mr. Justice Reed held that the appellant had no right to recover. Mr. J. Mason appeared for the appellant and Mr. W. C. MacGregor, K.C., Solicitor-General, for the respondent. The appeal was disallowed on a preliminary point raised by Mr. MacGregor—that tho appeal had not been made within the time prescribed..
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https://paperspast.natlib.govt.nz/newspapers/DOM19220331.2.52
Bibliographic details
Dominion, Volume 15, Issue 159, 31 March 1922, Page 6
Word Count
166DISPUTED STAMP DUTY Dominion, Volume 15, Issue 159, 31 March 1922, Page 6
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