STAMP DUTIES CASE
HEARING OF APPEAL. His Honour Mr. Justice Sim presided at a sitting of the Court of Appeal yesterday. There were also on the bench Their Honours Mr. Justice Stringer and Mr. Justice MacGregor. The case before the Court was one in which an interpretation was sought of section 18 (d) of the Stamp Duties Act. The respondent was assessed for duty amounting to £96 in respect of the transfer of land to him in his father’s estate. His Honour the Chief Justice held hi the Lower Court that the conveyance was liable to duty to tlie extent of £5l, and the Commissioner of Stamp Duties appealed from this decision. Mr. A. Fair, K.C., Solicitor-General, appeared for the appellant, and Mr. C. G. White for tlie respondent. Decision was reserved.
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Dominion, Volume 20, Issue 14, 12 October 1926, Page 8
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132STAMP DUTIES CASE Dominion, Volume 20, Issue 14, 12 October 1926, Page 8
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