THE DEATH DUTIES CASE.
Discussion between bench and bar took place in the Court of Appoal yesterday, after judgment had been given in the "Moore of GlenmaTk" death duties case, regarding the clause of Mr. Justice Williams's judgment giving the Crown 'a right to an enquiry as to what part of a sum of £432,222 did not consist of (securities in Mrs. Townend's name or of moneys to the credit of her account. This provision meets with the approval of all the judges who sat on the appeal. On the main grounds, however, Mr. Justice Chapman dissented from his brother judges. He held that the onus of proof that the transactions were gifts from tho testator lay upon the appellant, Mrs. Townend, and he was by no means satisfied that she had produced proof of such statement. In courso of yesterday's discussion Mr. Justice Cooper intimated that Mr. Justico Williams vas of opinion that the accountant's report suggested that pait of tho sum in question did not consist of fresh securities taken in Mi's. Townend's name, but Mere merely book entries of transfers of sums from Mr. Moose's account to Mis. Townend's account, and for the purpose* of enquiring into this question tha petition would be allowed, but limited to the question as to what part or parts of tho £432,--222 did not consist of securities in Mrs. Townend's name or moneys to the credit of her account. Mr. Skerrelt replied that from his por&onal knowledge, he was of opinion I that no part of such account, was mado up of book entries, but all consisted of either moneys paid out of tha account or securities taken in Mrs. Townend's name. He did not object to tho order going in tho form suggested by Mr. Justice Williams. His Honour said Mrs. Townend'e appeal would be allowed with costs; the amount, of costs to be settled at the Court of Appeal in March, 1908. An order would bo made on the petition lor .enquiry as to what part of tho £432,222 consisted of securities in Mrs. Townend's numo or of moneys to the credit of her account, such enquiry to be limited to grounds 1, 2, and 3 of the petition. Mr. Myers moved for leave to appeal. By consent that motion will bo heard at tho first sitting of (he Court of Appeal.
Permanent link to this item
https://paperspast.natlib.govt.nz/newspapers/EP19071221.2.37
Bibliographic details
Evening Post, Volume LXXIV, Issue 150, 21 December 1907, Page 4
Word Count
393THE DEATH DUTIES CASE. Evening Post, Volume LXXIV, Issue 150, 21 December 1907, Page 4
Using This Item
Stuff Ltd is the copyright owner for the Evening Post. You can reproduce in-copyright material from this newspaper for non-commercial use under a Creative Commons BY-NC-SA 3.0 New Zealand licence. This newspaper is not available for commercial use without the consent of Stuff Ltd. For advice on reproduction of out-of-copyright material from this newspaper, please refer to the Copyright guide.