DEATH DUTY ACCOUNTS

Dominion, Volume 19, Issue 236, 19 June 1926, Page 8

DEATH DUTY ACCOUNTS

<, WEALTHY WOMAN’S STRANGE ATTITUDE ALLEGATIONS OF EVASION ‘T WILL NOT TELL LIES” A widow named Alice Merry attracted quite a lot of attention in the Magistrate’s Court yesterday, especially when, after interrupting His Worship on several occasions, she waved her finger at Mr. Page, S.M., and vowed that she would not tell a lie for any Court, even if she went to gaol. Mr. Page said it was not a matter of telling lies at all, but simply a question of furnishing an account of the estate of her sou, Eddie Spencer Powell Merry, who made his mother the administratrix and executrix of his will. “No, it only amounts to this,’’ declared the defendant, "they want me to tell untruths, and I will not tell stories for anybody. The papers I was given to sign were not correct, and had I signed them I would have gone to gaol for three years, and that I simply will not do.” "Just a moment, Mrs. Merry,” remarked the Magistrate. “You are in Court now and will have to be guided by the Court.” "Yes, I know that, sir,” she replied, “but I will not tell'lies and be sent to gaol, that’s all about it.” Mr. J. M. Tudhope, who appeared for the Crown Law Department, said it was not a matter of telling lies or going to gaol either. The defendant had refused to furnish the Commissioner of Stamp Duties with the death duty accounts regarding the estate of her son, and for that reason the present action had been taken. Probate had been granted on April 27, 1925, with a result that her account should have been filed by October 25 of the same year. This, however, she had not done. “The estate is a pretty substantial one, the principal asset of which is a twothirds share in the estate of the father of the deceased, who died on September 7, 1924, leaving an estate of £13,862 9s. lid., of which the son’s share amounted to about £10,000.” Mrs. Merry: Nothing of the kind. It was only about £BOOO. That is why I will not sign false statements and be sent to gaol. Continuing, Mr. Tudhope said that the son bequeathed the whole of his estate to his mother, who, as a result, was a wealthy woman. As the property had gone up, the son’s share would now be worth aboht £13,000 or £14,000. It is very difficult to understand the attitude of the lady' in question, he added. "It only seems that she is determined not to file the death duty in order to ; evade payment. Until she does furnish the particulars we cannot find Out its value. The Department is not asking for a heavy penalty in this case, Your Worship, but the law must be obeyed. Defendant paid us £BOO on account, of which she was to pay another £4OO. However, she has not filed the statement.” Mrs. Merrv: And I won’t either, unless it’s a true one. I don’t mind paying the money. I will even pay more, but I will not tell a lie. and be put in gaol. “Of course,” said Mr. Tudhope, ‘ if she does not file the papers after ordered to do so here, we can apply to the Supreme Court and see that it is done. However, we are reluctant to take that step. If, however, she makes a false statement she can be imprisoned for three years.” “Well, go to the Supreme Court,” replied Mrs. Merry with warmth. “Go on, I may as well'go to gaol now as be sent then, for I will not sign any papers, Your Worship, even if I lose all my money, that are not correct. "Mrs. Merry,” said Mr. Page, “you are not asked to make false statements at all. However, you must file the papers. I will adjourn the case for a month. In the meantime you will be convicted on this charge, and unless you file the account truthfully and correctly within that time you will be fined.” Mrs Merry, waving her finger towards the Bench: "Convicted! Oh, thank you, sir. It is the first time I have ever been convicted in my life. Very well, take it to the Supreme Court, but even then I won’t sign a false statement about my money if it costs me every penny! Convicted, indeed, am I? Very well, sir, even if I am I will not go to gaol for making a false declaration, and that’s all about it.” Then, starting off to speak again, Mrs. Merry changed her mind and hurriedly left the Court.